Audit Program on the

Accomplishments vis--vis

Major Programs and Projects

LGU:

Prepared:

Date

Audit Period

Reviewed:

Audit Criteria: Annual Budget

Annual Investment Plan

Mid-term Investment Plan Long-Term Development Plan

Accomplishment Reports

Audit Risks:

1. The reported accomplishments may not have been included in the AIP for the year.

2. Programs/projects may not have been completed within the time frame.

3. The cost of the project may have exceeded the budgetary allocation.

4. The projects for the year may not have been economically, efficiently and effectively implemented.

Audit Objective No. 1:

To determine whether all reported accomplishments of the LGU are within the AIP

Audit Procedure

WP Reference

Assigned to

Man days

1.1Obtain copy of the AIP of the LGU for CY 2014; 1.2Obtain a copy of the accomplishment report of the LGU for CY 2014; 1.3Compare the projects in the AIP with the

reported accomplishments of the LGU; 1.4Take note of the variance; 1.5Inquire from concerned agency personnel as to the

reason for the variance; 1.6Document the results. Prepare AOM if warranted.

AIP Accomplish ment Report

WP No. 1

Proposed Audit Working Paper WP No. 1

Municipality of _________

Working Paper on the differences noted between the AIP and the Accomplishment Report

For CY 2014

Remarks

Name of Project Cost of Project Yes No

Per Accomplishment Report Per AIP

Audit Objective No. 2:

Determine whether the projects implemented were completed within the timetable.

Audit Procedure

WP Reference

Assigned to

Man days

2.1 Secure a copy of the consolidated quarterly report on government projects/programs/ activities per COA Circular 2013-004; contract/notice to proceed

2.2 Validate the data in 2.1 with the Program of Work and the Statement of Work Accom- plished 2.3 Request inspection by the TITS of the project, if warranted;

2.4 Take note of deficiencies. Issue AOM if necessary.

Consolidated Quarterly Report

Program of Work Contract SWA

Notice to proceed WP 2

Proposed Audit Working Paper WP No. 2

Municipality of _____________

Working Paper on Whether Projects are Completed as Scheduled

For CY 2014

Project No. 1

Date Started Date Completed No. of days elapsed Percent of delay Remarks

Project No. 2

Audit Objective No. 3:

To determine whether the actual cost of the projects completed had exceeded or within the budgetary allocation.

Audit Procedure

WP Reference

Assigned to

Man days

3.1 From the validated completed projects in procedure no. 2.1, compare the project cost with the total cost incurred to date; 3.2 Take note of the variance. Issue AOM, if warranted.

Program of Work WP 3

PROPOSED AUDIT WORKING PAPER

WP No. 3

Municipality of ______________

Budget of the Project versus Actual Cost Incurred

For CY 2014

Project No. 1

Project Cost Total Cost Incurred to date Variance Remarks

Prepared by:

Audit Objective No. 4:

To determine whether the projects during the year was attained.

Audit Procedure

WP Reference

Assigned to

Man days

4.1 From audit procedure no. 1.1 determine whether the programs and projects imple- mented were supportive of the objectives and mission of the LGU;

4.2 Conduct interviews or survey on the benefits derived on the implemented projects to intended beneficiaries; 4.3 Evaluate whether the programs and projects

implemented were executed in an efficient, economical and effective manner; 4.4Take note of the deviation. Issue AOM, if warranted.

Questionaire Interview Notes

WP No. 1 WP No. 3