Form 02-01 - AAW

AGENCY AUDIT WORKSTEP

NGS - Cluster 4 - Audit Group J & K - Team R11-11
Bureau of Corrections (Bucor); Parole & Probation Administration (PPA); Land Registration Authority (LRA); Public Attorney's Office (PAO);
Auditee National Prosecution Services (NPS); National Bureau of Investigation (NBI); Bureau of Immigration (BI)

Audit Period April 2018 to March 31, 2019

Prepared By ALTHEA GRACE A. ALVAREZ - Audit Team Member Date Prepared: June 1, 2018

Reviewed By ROSELYN L. SALUDARES - Audit Team Leader Date Reviewed:

Approved By JOCELYN Y. ABAD - OIC - Regional Supervising Auditor Date Reviewed:

WP PERSONS Expected Target Days to Accomplish
NO ACTIVITIES Ref RESPONSIBLE OUTPUTS Year 2018 Year 2019 REMARKS
A M J J A S O N D J F M
I Planning - Agency Audit Planning & Risk Assessment
1.1 Prepared and submit Agency Audit Work Plan RLS;AGA Audit Work Step √
1.2 Understand the Agency Budget/ML/F UTA Templates/ Agency
S/Agency RLS; AGA Profile √ √ √
Reports

1.2.1 Update Understanding of the Agency Profile - Bucor;

PPA; LRA; PAO; NPS; NBI; BI
1.2.1a. Identify major plans/programs/project for
implementation during the year, including funding RLS; AGA √ √ √
allocation

1.2.1b. Account for all Budgetary Compliance Reporting-MOOE

for CY 2018 RLS; AGA √ √ √
1.2.1c. Revisit prior year's audit observations and evaluate
status of implementation of audit recommendations RLS; AGA √ √ √
1.2.1d. Determine effects of on-going and unimplemented audit
recommendations to current year's operations RLS; AGA √ √ √

1.3 Identify Significant Agency Risks RLS; AGA

AgRi Matrix
√ √ √

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 WP PERSONS Expected Target Days to Accomplish
NO ACTIVITIES Ref RESPONSIBLE OUTPUTS Year 2018 Year 2019 REMARKS
A M J J A S O N D J F M
UTA RLS; AGA √ √ √
1.3.1 Update Agency Risk Model Template ARM

RLS; AGA √ √ √
1.3.2 Identify Agency Risks
1.3.2.1 Identify accounts that may be affected by the existing AgRi Matrix
risks RLS; AGA √ √ √
1.3.2.2 Assess Agency Risks Interview/Qu
estionnaire RLS; AGA √ √ √
1.3.3 Prioritize Significant Agency Risks AgriMatrix RLS; AGA List of Agency Risks √ √ √
1.4 Understand & Assess Agency-Level Controls RLS; AGA ALC Checklist √ √ √
1.4.1 Identify all pertinent issuances, laws, rules, regulations,
and internal policies adopted by the agency RLS; AGA
√ √ √
1.4.2 Assess organizational set-up, assignment of office/unit
or personnel in-charge of specific function, RLS; AGA √ √ √
program/project/activity

1.5 Understand the Process AgriMatrix RLS; AGA PRC Matrix √ √ √

1.5.1 Identify Critical Path of the Processes RLS; AGA Walkthroug WP √ √ √
1.5.1.1 Conduct evaluation of internal controls RLS; AGA √ √ √
1.5.2 Identify Process Risks RLS; AGA PR Summary √ √ √
1.5.3 Identify impact RLS; AGA PR Summary √ √ √
1.5.4 Identify existing controls RLS; AGA PRC Matrix √ √ √
UTA, ALC,
1.6 Conduct Audit Risk Assessment and Planning PRC RLS; AGA √ √ √
ARAP Tool
1.6.1 Financial and Compliance RLS;AGA FC WP √ √ √
1.6.1.1 Conduct vertical and horizontal analysis of the R Saludares;
FS accounts AG Alvarez √ √ √
1.6.1.2 Verify accuracy of beginning balances RLS;AGA √ √ √
II EXECUTION - For CY 2018 Audit
II.A.1 Design Audit Tests RLS;AGA Audit Programs √ √ √

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 WP PERSONS Expected Target Days to Accomplish
NO ACTIVITIES Ref RESPONSIBLE OUTPUTS Year 2018 Year 2019 REMARKS
A M J J A S O N D J F M
Financial and Compliance RLS;AGA √ √ √
Performance RLS;AGA √ √ √
II.A.2 Execute Audit Tests (Bucor; PPA; LRA; PAO; NPS; NBI; BI)
IIA.2.1 Conduct of Financial/Compliance Audit
a. Analysis/Substantive audit of accounts identified
in the SAI
√ √ √ √ √ √ √
a.i Audit of Cash In Bank
-Verify Bank Reconciliation Statements AGA Audit WPs √ √ √ √ √ √ √
(_____ Bank Accounts / All Auditees) Verified BRS √ √ √ √ √ √ √
a.ii Audit of Cash Advances
-Verify Cash Advances granted & liquidated AGA Verified Reports on C As √ √ √ √ √ √ √ √ √ √
-Review verified report on Cash Adv. & AWP RLS Reviewed Reports on CA √ √ √ √ √ √ √ √ √ √
a.iii Audit of Receipts Audit WPs;Verified ORs; √ √ √ √ √ √ √ √ √ √ √ √
-Collections/Receipts/Deps. (All Auditees) AGA Verifed RCDs √ √ √ √ √ √ √ √ √ √ √ √
-Review verified Report & AWP RLS Reviewed AWP &Reports √ √ √ √ √ √ √ √ √ √ √ √
a.iv Audit of Expenditures (MOOE)
- Bucor & PPA (Complete set of books) AGA Audited DVs & AWPs √ √ √ √ √ √ √ √ √ √ √ √
- PAO; BI; NPS (Incomplete set of books) AGA Audited DVs & AWPs √ √ √ √ √ √ √ √ √ √ √ √
- Verify Monthly Fuel Consumptions AGA Veriffied Report √ √ √ √ √ √ √ √ √ √ √ √
- Review AWPs on Post-Audit of DVs RLS Reviewed AWPs √ √ √ √ √ √ √ √ √ √ √ √
a.v Audit of Procurement
▪ Verify compliance to RA 9184 on Procurement of
Infrastructure Projects; Goods & Services: RLS; AGA Audit WPs; Verified DVs
√ √ √ √ √ √ √ √ √ √ √ √
▪ Conduct Auditorial Review of Infra Projects & Checklist of Documents
prepare report & checklist of docs. (Bucor) √ √ √ √ √ √ √ √ √ √ √ √
RLS; AGA for Infra Proj/ACRAS
▪ Conduct auditorial review of Contracts on the
procurement of Goods & Services and prepare Checklist of documents for
Checklist of Documents necessary for procurement of RLS; AGA procurement of goods & √ √ √ √ √ √ √ √ √ √ √ √
goods & services services/ ACRAS

▪ Verify Purchase Orders & Other forms of Contracts Verified POs & other
on procurement of Goods & Services RLS; AGA √ √ √ √ √ √ √ √ √ √ √ √
Documents

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 WP PERSONS Expected Target Days to Accomplish
NO ACTIVITIES Ref RESPONSIBLE OUTPUTS Year 2018 Year 2019 REMARKS
A M J J A S O N D J F M
▪ Review WP on audit of procurement by ATM RLS Reviewed Reports & AWPs √ √ √ √ √ √ √ √ √ √ √ √
▪ Prepare letter-request to COA RO TAS for technical Letter - Request to COA
review & inspection of infra projects. √ √ √ √ √ √ √ √ √ √ √ √
RLS; AGA RO TAS
▪ Monitor Implementation of Infra projects RLS; AGA Qtr Report on Gov't. PPA √ √ √ √
a.vi. Audit of Funds and Activities for Gender and GAD AWP; Report
Development (pursuant to COA Memo No. 2009-020 AGA; RLS on GAD Audit; Reviewed √ √
dated May 15, 2009) AWPs

b. Review of Financial Statements AGA Audit WPs; Verified FS √ √ √ √ √ √ √ √ √ √ √ √

-All Funds (Bucor & PPA) AGA & other financial reports √ √ √ √ √ √ √ √ √ √ √ √
-Review of FS verified by ATM RLS AWPs/ Reviewed AWPs √ √ √ √ √ √ √ √ √ √ √ √
c. Budget Accountability Audit - verify agency
appropriations; allotments ; NCAs & Utilization
AGA; RLS AWPs/ Reviewed AWPs √ √ √ √ √ √ √ √ √ √ √ √
d. Compliance with GSIS laws or RA No. 8291 on
GSIS deductions and remittances. AWPs/ Reviewed AWPs √ √ √ √ √ √ √ √ √ √ √ √
AGA; RLS
e. Compliance with Tax Laws and Regulations AGA; RLS AWPs/ Reviewed AWPs √ √ √ √ √ √ √ √ √ √ √ √
f. Other audit areas identified in the SAI of the COA
AWPs/ Reviewed AWPs √ √ √ √ √ √ √ √ √ √ √ √
- NGS Cluster Director AGA; RLS
IIA.2.2 Audit of Cash Accounts of AOs √ √ √ √ √
- Conduct cash examination of all accountable officers RLS; AGA
- Inventory of all accountable forms of AO s RLS; AGA √ √ √ √ √
- Conduct confirmation of accounts of AO's:
-Activity Cash Advances; Payroll Fund; RLS; AGA CER; Conf. Letters, √ √ √ √ √
and Petty Cash Fund of AOs CE WPs √ √ √ √ √
-Collections & Deposits of AO's (all auditees) RLS; AGA CER; Conf. Letters, √ √ √ √ √
- Review CERs and AWPs RL Saludares Reviewed CE WPs √ √ √ √ √
IIA.2.3 Audit of PPE
- Witness in the conduct of Physical Inventory of PPE RLS; AGA Verified RPCPPE √
IIA.3. Evaluate Audit Results RLS; AGA ATS √ √
IIA.4. Communicate Audit Results
1 Prepare AOM, AQM, ND, NS, NC AGA AOM/ AQM/ ND/ NS/NC √ √ √ √ √ √ √ √ √ √
2 Review & Sign AOM/AQM/ND/NS/NC RLS Reviewed & Signed
AOM/AQM/ND/NS/NC √ √ √ √ √ √ √ √ √ √

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 WP PERSONS Expected Target Days to Accomplish
NO ACTIVITIES Ref RESPONSIBLE OUTPUTS Year 2018 Year 2019 REMARKS
A M J J A S O N D J F M
3 Forward AOM/NS/ND/NC to RSA - do - AOM/ND/NS/NC √ √ √ √ √ √ √ √ √ √
4 Transmit/Issue AOM/AQM/ND, NS, NC to auditee with Received AOM/ AQM/
marked "RECEIVE" - do - ND/NS/NC/ √ √ √ √ √ √ √ √ √ √
II.B Conclusion and Reporting
II.B.1 Summarize audit results
1 Prepare summary of audit results and
RLS; AGA Audit Summary WP
√ √ √
recommendations
2 Validate Status of Implementation of PYAR - do - PYAR Summary √ √
3 Evaluate Management Comments - do - Audit WP Summary √ √ √
4 Conduct Exit Conference with management RLS; AGA Mins. of Exit Conference √
II.B.2 Prepare Audit Report
1 Prepare Summary of Audit Observations &
Recommendations (SAOR) for inc. set of books RLS; AGA SAOR
√ √ √
2 Prepare Management Letter (ML) for auditees with ML for Bucor; PPA
RLS; AGA
complete set of books √ √ √ √
3 Submit SAOR and ML to ORSA RLS; AGA SAOR; ML √ √
4 Transmit /Issue SAORs and MLs to management RLS; AGA TL of SAOR & ML √ √
III MONITORING - Monitor & follow-up Management Action on Audit
RLS; AGA Monitoring WP
Observations √ √ √ √ √ √
IV. OTHER AUDIT-RELATED ACTIVITIES
1 Prepare & submit Monitoring Report on the
Enforcement and Monitoring of Final and Executory RLS; AGA Monitoring Report √ √
Decisions
2 Prepare & submit Status Report of all receivables, Status Reports on A/Rs C
unliquidated cash advances and fund transfers RLS; AGA As & Fund Transfers √ √
3 Prepare & submit Report on ODA Funded Projects RLS; AGA ODA Report √
4 Prepare & submit Report on GAD Accomplishment RLS; AGA GAD Report √ √
5 Prepare & submit Quarterly Report of Status of Report on SAI
Implementation of SAI RLS; AGA Implementation √ √ √ √
6 Prepare & submit Quarterly SASDC RLS; AGA SASDC √ √ √ √
7 Prepare & submit Matrix on Cash Examinations
Conducted: a) CE conducted with report; b) CE RLS; AGA Matrix on CE conducted √ √
conducted without report; and, c) CE not conducted

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 WP PERSONS Expected Target Days to Accomplish
NO ACTIVITIES Ref RESPONSIBLE OUTPUTS Year 2018 Year 2019 REMARKS
A M J J A S O N D J F M
8 Prepared & submit Quarterly Report of Publicized
Programs and Activities (Gov't. PPA) RLS; AGA Report on Gov't. PPA √ √ √ √
V SUPPORT TO OPERATIONS
1
Prepare & submit Daily Time Records (DTR) each
DTR; Duly Approved
month; and, Prepare and submit Application for Leave RLS; AGA
Application for Leave
√ √ √ √ √ √ √ √ √ √ √ √
as necessary

2
Prepare & Submit Monthly Report on Attendence;
RLS; AGA MRAAU
Absences and Undertimes (MRAAU)
√ √ √ √ √ √ √ √ √ √ √ √
3 Prepare report on Monthly CellCard Allowance & submit Monthly CellCard
to ORSA for consolidation. RLS; AGA
Allowance Report
√ √ √ √ √ √ √ √ √ √ √ √
4 Prepared report on Monthly Reimbursable TA and Monthly Report onn
submit to ORSA for consolidation RLS; AGA Reimbursable TA √ √ √ √ √ √ √ √ √ √ √ √
5 Prepare IPCR (Commitment) -CY 2018 & IPCR (Rated IPCR (Commitment);
for 1st &2nd sem -CY 2018) & submit to RSA RLS; AGA IPCR (rated 1st/2nd sem) √ √ √
6 Prepare Quarterly Accomplishment Report (QAR) RLS; AGA QAR √ √ √ √
7 Prepare & submit Actual MOOE & CO Report RLS; AGA Actual MOOE& COReport √ √
VI OTHER ACTIVITIES
1 Act/Attend to verbal & written Querries/ Referrals of
Auditees and other offices
RLS; AGA per activity √ √ √ √ √ √ √ √ √ √ √ √ year-round activity

2 Act on Indorsements; letters & other communications Acted Communication/

from RSA & RD OF COA-RO XI RLS; AGA
Document
√ √ √ √ √ √ √ √ √ √ √ √ year-round activity

3 Prepare & submit such other reports as required per request/

anytime during the year
RLS; AGA reports required √ √ √ √ √ √ √ √ √ √ √ √ instruction

4 Attend Seminars, Trainings, Conferences, Team

Building Activities
RLS; AGA Certificate of Attendance √ √ √
Prepared by: Reviewed by: Approved by:

ALTHEA GRACE A. ALVAREZ ROSELYN L. SALUDARES JOCELYN Y. ABAD

Audit Team Member Audit Team Leader OIC-Regional Supervising Auditor

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