Types Of Audits
Conducted By COA
REPORTER: DOMINADOR B. ARANDA JR
Performance Audit
Performance audits evaluate the efficiency and effectiveness of government
programs to determine if there are ways of making them work better. We use laws
and leading practices as criteria to evaluate City departments, and make
recommendations when we find opportunities for improvement.
Agency Based
- Audit of a particular program, project or activity of a selected agency.
Light Rail Transit AuthorityMunicipal Government and selected barangays of Sara, Iloilo
NORTHRAIL Project, Phase 1, Section 1
Department of Public Works and Highways, ARMM
Trust Funds of 11 Selected Municipalities of the Province of Maguindanao
ARMM Social Fund Project (ASFP)
Provincial Government of Maguindanao, ARMM
Office of the Regional Governor, ARMM
Central Procurement System of the Procurement Service
Community Mortgage Program
External Management Audit of the Marikina Polytechnic College
Department of Education, ARMM
External Management Audit of the Western Philippines University
Bureau of Corrections
Procurement of School Furniture - Department of Education
Government-Wide Performance Audit
- the simultaneous examination of a management function or activity in a number
of government agencies which is expected to provide:
basic data for comparing practices and operations between and among government agencies in the
same sector or with the whole government;
collated data of practices in various government agencies that could show the magnitude or
insignificance of deficiencies in the system;
audit criteria which are supported by best practices;
awareness on the part of auditors and the auditees of how their agency compares with other
government agencies in terms of objectives, functions, operations, internal and administrative
controls, and output; and
opportunities to the audited agency for benchmarking with other government agencies.
Revenue Generation Program
Management of Loans and Borrowings
Allocation and Utilization of Discretionary, Extraordinary and Miscellaneous Fun
ds
Government's Procurement Program
Regulatory Functions
Performance Reporting System
Solid Waste Management
Levy Audit
Levy Audit Report on the Moriones Port Services and Trading, Inc. (MPTI) (SAO Report No.2024-04)
Levy Audit Report on the Nautical Ports Management & Services, Inc. (NPMSI) (SAO Report No. 2024-0
3)
Levy Audit Report on the Calapan
Labor Service Development Cooperative (CALSEDECO) (SAO Report No. 2023-09)
Levy Audit Report on the ATI Batangas, Inc. Phase I (Domestic Operations) (SAO Report No. 2023-08)
Port Management Office-Panay/Guimaras Iloilo Commercial Port Complex Loboc, Lapaz,Iloilo
City (SAO Report No. 2022-01)
Levy Audit Report on the Prudential Customs Brokerage Services, Inc. (SAO Report No. 2022-02)
Iloilo Integrated Arrastre Services Corporation Levy Audit Report (SAO Report No. 2021-08)
Regal Arrastre and Stevedoring, Inc. (RASI) (SAO Report No. 2021-06)
Visayan Vets Port Services, Inc. (VISVETS) (SAO Report No. 2021-03)
Central Azucarera de Tarlac, Inc. (SAO Report No. 2019-08)
Sugar Central Azucarera Don Pedro, Inc. (SAO Report No. 2019-07)
Rate Audit
- Northern Samar Electirc
Cooperative, Inc. (NORSAMELCO) - CYs 2019 and 2021 (SAO Report No. 2024-02)
Manila Electric Company (MERALCO) - CYs 2004 and 2007 (SAO Report No. 2009-
01)
Manila Electric Company (MERALCO) - CYs 2004 and 2007 (SAO Report No. 2009-
01) - Executive Summary
Sectoral Performance Audit
- an audit of programs or activities that are delivered by more than one
government agency and is expected to provide:
an overall picture of how various segments of a program are implemented and possibly lead
to the identification of areas where improvements can be introduced;
audit criteria or benchmark for future audits of government programs by various government
agencies;
basis for auditors to realize that program difficulties may not lie with a single agency but
possibly with the way the agencies involved in the program work together;
an arena for airing program difficulties by audited agencies; and
opportunity for making changes in the program, if necessary.
Public Debt Management
Build-Operate-Transfer (BOT) Projects Under the ICT Sector
Housing Program of the Government
National Collection System
School Building Program for Elementary Education
Polio Immunization Program of the Government
Socialized Housing Program of the Government
Textbook Program for Elementary Students
Special Audit
- Under COA Resolution No. 2008-012 dated October 10, 2008, the Management Services was
renamed Special Audits Office to expand its services to include:
Conduct of Value-For-Money audits and related operations review activities.
Provide management consultancy services to other government agencies in such areas as:
Organization
Strategy Formulation
Financial Feasibility
Strategic Planning
Other related areas
Coordinate with all offices of the Commission for the purpose of establishing feedback mechanisms on
implemented innovations.
Formulate recommendations to the Chairman on the adoption of the most appropriate systems for the
enhancement of operations.
Perform such other functions as may be assigned.
- Remittance and Utilization of the 15 Percent Share of the Province of Aklan
on the Environmental and Admission Fees Collected by the Municipality of
Malay (SAO Report No. 2021-005)
Collection and Utilization of the Service Fee for Garbage Collection, Environ
mental and Admission Fee (EAF) for
Boracay Bound Tourists Imposed by the Municipality of Malay, Aklan
(SAO Report No. 2021-004)
Special Audit on the Collections, Remittances and Reporting of Premium Pay
ments of Members of
PhilHealth and Management of PhilHealth
Agents Receipts (SAO Report No. 2020-11)
SHALOM! YUM TOV!
