Relative to your letter dated January 12, 2023 received by this office on January 17, 2024 re: NS Nos.

23-
001-101 (22), 23-002-101 (22) and 23-003-101 (22).

While we appreciate management’s comment, we wish to stress that the Audit Team’s action was based
on the Commission’s exclusive authority to define the scope of its audit and examination, establish the
techniques and methods required therefor, and promulgate accounting and auditing rules and
regulations, including those for the prevention and disallowance of irregular, unnecessary, excessive,
extravagant, or unconscionable expenditures, or uses of government funds and properties pursuant to
Article IX, Section 2 (2) of the 1987 Philippine Constitution. During the course of evaluation and audit,
the Audit Team finds the attached documents as insufficient to prove the propriety and validity of the
transaction (accommodation), hence, deemed it necessary to require additional documents.
Management pointed out the documentary requirements for payment of Training Program pursuant to
COA Circular 2012-001, dated June 15, 2012, prescribing the Revised Guidelines and Documentary
Requirements for Common Government Transactions which they believe had been complied with and
submitted by them to wit: (1) Budget estimates approved by the Head of the Agency; (2) Schedule of
training approved by the Head of the Agency; and (3)Same requirements under procurement depending
on the nature of expense and the mode of procurement. However, the Team cannot rely on the said
requirements as the nature of expense of the suspended transaction is accommodation which were
charged to Training expense hence the need to require billing statements and guest lists.

Foregoing considered, the subject suspension is not lifted hence compliance is required to avoid the
same maturing into disallowance.

__________________________________________________

This has reference to your letter dated January 12, 2023 received by this Office on January 17, 2024 re:
NS Nos. 23-001-101 (22), 23-002-101 (22) and 23-003-101 (22).

While we appreciate Management’s comment as embodied on the above letter, we wish to stress that
the Audit Team’s action was based on the Commission’s exclusive authority to define the scope of its
audit and examination, establish the techniques and methods required therefor, and promulgate
accounting and auditing rules and regulations, including those for the prevention and disallowance of
irregular, unnecessary, excessive, extravagant, or unconscionable expenditures, or uses of government
funds and properties pursuant to Article IX, Section 2 (2) of the 1987 Philippine Constitution.

Relative thereto, the Audit Team, during the course of evaluation and audit, finds the attached
documents insufficient to prove the propriety and validity of the subject transaction, hence, deemed it
necessary to require additional documents. Management pointed out the documentary requirements
for payment of Training Program as specified in COA Circular 2012-001, dated June 15, 2012, prescribing
the Revised Guidelines and Documentary Requirements for Common Government Transactions which
they believed they had complied with and submitted, to wit: (1) Budget estimates approved by the Head
of the Agency; (2) Schedule of training approved by the Head of the Agency; and (3)Same requirements
under procurement depending on the nature of expense and the mode of procurement. Since the
subject transaction is actually accommodation which was charged to training expenses, we believe that
billing statements and guest list are necessary documents for us to thoroughly evaluate and review the
propriety and validity of the subject transaction.

Foregoing considered, we regret to inform you that the aforementioned NSs could not be lifted, hence
submission of the billing statements and guest list are required to avoid the same maturing into
disallowance.