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