Republic of the Philippines

Gtrrssiltilfiur
Regional OIficeNo. XII
9600 Coabato Ciry Philippines
Telefm (064) 421-1701

MEMORANI}TTU-

To Supervising Auditors
Regional Supervising Auditors
Service Chiefs
AII Others Concerned
This Region

Subject : Monthly, Quarterly, Semestal and Annual Reports for submission

and consolidation at the Regional Office for submission to COA
Cenral Office.

Date January 8, 2016

Plese be reminded of the montlly, quarterly, semesfial and annual reports that
should be submitted within the prescribed time for the Regional Office to consolidate prior
to their submissionto COA Central Office.

In order to facilitate the timely consolidation of the required reports atthe Regional
Officg we are enclosing the ChecHist of the required reports with the corresponding due
dates of submission set by this Office to ensure its timely consolidation and submission to
ttre concernd offrces in COA, Quezon City for guidance notwithstanding on other reports
required to be submitted from time to time,

It is roquested that the e-oopy (whenever applicoble) of the report be emailed in

advance ta ord_coaxii@yahoo.co,rr to be followed by the submission of the hard copy of
the required report.

Unexplained delay of submission to this level shall be deemed as a credit against

the personnel and/or Audit Tean/Audit Groupt to be dealtwith accordingty.
,/'1

,"r#.l'M^'vo
'Director IV
Regional Director

RO)(It
SPDfuILDQ
MEMO to all_sbmisiono&epab
Reports Consolidated underthe Office of the Regional Director
REpORTS Audit Grouos Deadline of Submission Deadline of
' to RO Submission to CO

A MONTHLY REPORTS
1 Monthly Report on Undertime and Absences All Personnel every 5th day of the month every 18th day of the
month

B. QUARTERLY REPORTS
1 QuarterlyAccomplishment Report (per GOA Memo LGS, SUC, WD, on or before 't2th day of 15th day of the month
dtd Dec. 3,2014) ATFS, Legal and the month succeeding succeeding each
Technical, ITS each quarter euarter

2 Quarterly Monitoring on the Adoption of NGAS and e- LGS, SUC, WD on or before end of the w/in 5 days after the
NGAS by Agencies quarter end of quarter

3 Quarterly Government-Wide and Sectoral LGS, SUC, WD 10 calendar days after the 15 calendar days after
Performanee Audit (GWSPA) (COA Memo Na. 2N6- end of the quarter the end of the quarter

4 Statement of Audit Suspensions, Disalloraances and LGS, SUC, WD on or before end of the 15 calendar days after
Charges (COA Circular No. 20O9-0A6 dfd Sepf. 15, quarter the end of the quarter

5 ROSA received by Principal fficers & Members of SUC, WD 15 calendar days afterthe before end of the
Governing Boards of GOCCs and their Subsidiaries end of the quarter month following the
& the Secretaries, Undersecretaries, Assistant end of each quarter.

6 Quarterly Status of Transmittal and Publication of LGS, SUC, WD on or before end of the 5th day of the month
Annual Audit ReporF (AAR) and Barangay Annual quarter succeeding each
Audit Reports (BAARS) (LGS Memorandum dated euarter
April 1A,2O15)

B. SEMESTRAL REPORT
1 Report and Analysis of Dsallowances,/Charges LGS, SUC, WD not later than 1fth day not later than 15th day
(COA Memo No- 2009484 dtd Nov. 16, 2OOg) after the end of the after the end of the
semester semester

2 Actual MOOE of Auditing Units LGS, SUC, WD Aug. 1 of each year for the Aug 31 of each year
first semester and Feb.1 for the first semester
of each year forthe 2nd and Feb 28 of each
Semester year for the 2nd
semester

C. ANNUAL REPORTS

1 Annex A-1 Detailed Statement of Financial Position LGS On or before March 31 Arpil 30

2 Annex A-2 Detailed Statement of Financial LGS On or before March 3't Arpil 30
Performance

3 Annex A-3 Detailed Statement of Cash Flow LGS On or before March 31 Arpil 30

4 Annex A4 Notes to Financial Statements LGS On or before March 31 Arpil 30

5 Annex B-1 (By Unit) Detailed Statement of Financial LGS On or before March 3'l Arpil 30
Position

6 Annex B-2 (By Unit) Detailed Statement of Financial LGS On or before March 31 Arpil 30
Performance
 REPORTS Audit Groups Deadline of Submission Deadline of
toRO Submission to CO
? Annex e3 Gy Unit) Detailed Statement of Cash LGS On or before March 31 Arpil 30
Flows

8 Annex C Summary of lnformation per Province/City LGS On or before March 31 Arpil30

9 Annex D Summary of Significant Findings and LGS On or before March 31 Arpil30

Recommendations (on identified audit thrusts by the
LGS)

10 Annex E Financial Profile of Municipalities LGS On or before March 31 Arpil30

11 Annex F Summary of Audit Opinions on Municipal LGS On or before April 15 May 15

Financial Statements

12 Annex G Finanical Profile of Barangays by LGS On or before May 30 June 30

City/Municipality

13 Annex H Summary of SignificantAudit Findings and LGS On or before May 30 June 30

Recommendations on Barangays

12 Annex J Summary of Loans LGS On or before May 30 June 30

Common Audit Findings and Recommendations LGS On or before June 30 July 31
on Brgys.
Common Audit Findings and Recommendations LGS On or before July 1 Aug. 15
(on identified audit thrusts by the LGS)
note: For fiither info on Consolidated AFR- tGS please see COA Memorardum No. 2015@6 dtd Apfl 6, 201 5

13 AFR for Water Districb

A. Summary of Audit Results Aug. 15
B. List of GOCCs by Cluster/Region, with their Aug. 15
acronyms, and status of audit as of August 15,
2015
C. Roster of Members of Governing Boards of Aug. 15
GOCCs
D. Summary Functions of GOCCs Aug.'15
E. Breakdown of Domestic Loans Aug. 15
F. Breakdown of Foreign Bonowings Aug. 15
G. Summary of Discretionary Representalion, Aug. 15
Extraordinary, Promotional, Confidential and
Consultancy Expenses
H. Annual Growth of Subsidy lncome from the Aug. 15
National Government
l. Subsidy Received from other Government Aug. 15
Agencies
J. Tabulation of Audit Opinions Rendered July 15
K. Status of lmplementation of Prio Yeas'Audit
Recommendations July 15
tnte: Forfutherinfo on Consolidated AFR- WD please see COA Memonndum dtd June 4, 2015

14 Audited Financial Statements of the National NGS July 31