REGIONAL OFFICE NO.

PROVINCE OF xxx
PROVINCIAL SATELLITE AUDITING OFFICE
xxx

CHECKLIST ON THE REVIEW OF CASH EXAMINATION REPORT

ACCOUNTABLE DESIGNATION
OFFICER
PERIOD COVERED DATE OF
EXAMINATION
AGENCY ACCOUNTS
EXAMINED

PARTICULARS YES NO REMARKS

• NARRATIVE REPORT
• Submitted within 20 days from completion of field √ Due to
work reconciliation
made since
2013
• Contains all important details, data and information √
including the findings and recommendations on
deficiencies in internal control system over
handling of cash
• The report is supported with the following
statements/documents
• Report of Examination (GF 74A as revised) √
• Reconciliation Statement of Accountability √
• Statement of Accountability for Accountable Forms √
• With Money Value √
• Without Money Value √
• Letter Demand NA
• Bank Reconciliation Statement NA
• Supporting Schedules √
• Certificate from Accountant on Ledger Balance NA

• REPORT OF CASH EXAMINATION (GF

74A)
• General Information: The report shows the
 information of the accountable officer examined
like
• Name of the Accountable Officer √
• Position √
• Agency √
• Station √
• Maximum Cash Accountability √
• Amount of Bond √
• Risk No. √
• Effective Date √
• Cash Production Notice : Properly filled-up & √
shows signature of accountable officer, date and
cash examiner
• Cash Count
• Inventory of Cash on Hand column properly √
filled-up & show total amount counted.
• The particulars of the cash items completely √
shown like check, money order or treasury
warrant number, date, payee and the amount
and others.
• Is treatment of allowed and disallowed cash √
items proper
• For partially paid payrolls, the total of cash not NA
yet paid plus the total payments already made
should be the amount considered as cash items.
• Total amount counted for cash items shown √
• Mathematical computation correct. √
• Inventory of Unused Accountable Forms
• Properly filled-up √
• Balance of immediately preceding examination √
report agrees with present examination report
(retrieve copy of the cash examination report
together with the checklist on the review of
cash examination on file)
• Correct mathematical computation √
• Certification
• Properly filled-up √
• Signed by the accountable officer To follow
signature of
AOs
• Signed by the witness/es √
• Statement of Accountability
• Balance of immediately preceding examination √
 report agrees with present examination report
(retrieve copy of the cash examination report
together with the checklist on the review of
cash examination on file)
• Particulars of the debits and credits to √
accountability indicated
• Summary entries to debits and credits t √
accountability supported with schedules
• Balance of accountability agrees with cash √
counted
• Correct mathematical computation √
• Certification of accountable officer on √
accountability properly filled-up and shows
signature of accountable officer
• Certification (Examiner)
• Properly filled-up and signed be cash examiner √
• Remarks portion noted and disposition, if √
necessary followed-up

• RECONCILIATION STATEMENT OF
ACCOUNTABILITY
• Properly filled-up & shows signature of preparer NA
• Adjusted subsidiary ledger balance agrees with NA
adjusted cashbook balance
• Reconciling items properly treated NA
• Unadjusted cashbook balance agrees with the NA
balance of accountability. If not, difference is
accounted for
• Correct mathematical computation
• STATEMENT OF ACCOUNTABILITY FOR NA
ACCOUNTABLE FORMS
• For necessary information properly filled-up:
• With money value
• Without money value
• Correct mathematical computation
• With money value
• Without money value
• On hand per actual count agrees with that shown on
GF 74A inventory
• With money value
• Without money value
• Signed by the Auditor or Cash Examiner and by the
Accountable Officer
 • With money value
• Without money value
• Difference noted included in the narrative report for
disposition and covered by a letter of demand

• BANK RECONCILIATION STATEMENT NOT

APPLICABL
E
• The reconciliation statements are prepared as of the
date of examination
• The reconciliation statements are supported by last
month’s bank reconciliation statements
• Properly filled-up and shows the signature of
preparer
• Adjusted book balance agrees with adjusted bank
balance
• Reconciling items properly treated
• Correct mathematical treated

• IN CASE OF SHORTAGE, in addition to the NA

narrative report and supporting documents NO
mentioned, the following should be presented SHORTAGE
• The report and supporting documents prepared
should be in six (6) copies
• Letter of demand
• Amount agrees with amount shown in the
narrative report
• Signed by auditing personnel & properly
received by accountable officer indicating the
date receipt.
• Shows an explanation on how the shortage was
arrived
• Requires written explanation from accountable
officer
• Affidavit or sworn statements of the auditors and
other witnesses (Annex Q)
• Withholding Order of salaries signed by the
Auditor (Annex M)
• Certified true copies of accountable officers
• Appointment
• Oath of Office
• Official Designation
• Approved application of bond
 •If shortage is material, the narrative report should
include a memorandum for:
• A draft request to be made, thru the COA
Chairperson, the Department of Foreign Affairs
(DFA), National Bureau of Investigation (NBI),
and the Bureau of Immigration and Deportation
(BID) to deny the AO any clearance for
purposes of travel abroad unless cleared by
COA.
REMARKS:

ACTION TAKEN:

• Where necessary, constructive distraint

contemplated under Section 47 of PD 1445.

Reviewed by:

State Auditor III

Audit Team Leader