Budget Accountability

NGS - Audit Group A

Confirmed SARO
Republic of the Phillipines
COMMISSION ON AUDIT
Regional Office No. XI, Davao City

Office of the Audit Team Leader, Team ___, Audit Group A

Audit Program - Authentic SARO

Agency:
Agency Address:

Audit Area: Budget Accountability - SARO

Audit Period: January to December 2010

Audit Risk: There is the possibility that the SARO was not issued by DBM.

Audit Criteria: National Budget Circular 523

Audit Objective/s: To determine whether the SAROs received during the period were
issued by DBM.

Date
Audit Procedures WP Ref. Done By
Started Completed
1 From the Summary of Allotments
Received and Handled, extract SAR
information on the Special Allotment
Release Orders.
2 Tabulate information from these
documents using the working paper SSAROC
format attached as Schedule of SARO
Confirmed.
3 Prepare Confirmation Letter addressed CL - SARO
to DBM indicating information on
specific SAROs. Send out the
Confirmation Letters.

D:\CY2010\Budget\AP WP\Fake SARO WP SSAROC

 Budget Accountability
NGS - Audit Group A
Confirmed SARO
4 Upon receipt of replies, tabulate the
information to the SSAROC. Compare SSAROC
the information indicated in the replies
and evaluate.

5 Identify unconfirmed SARO. Investigate

circumstances on the receipt of the SSAROC
unconfirmed SARO.

6 Prepare audit summary and audit AOM

conclusion. Raise the issue in an AOM.

7 Pursue the audit on obligations made

using the unconfirmed SARO.

Prepared by: Reviewed by:

D:\CY2010\Budget\AP WP\Fake SARO WP SSAROC

 Budget Accountability
NGS - Audit Group A
Confirmed SARO

Name of Agency:
Schedule of Confirmed SARO
CY 2010

SARO DBM CONFIRMATION

AUDIT REMARKS
NO. DATE APPROP CODE AMOUNT PURPOSE VALIDITY PERIOD
DATE SENT
DATE REPLIED
AUTHENTIC?

Prepared by: Reviewed by:

D:\CY2010\Budget\AP WP\Fake SARO WP SSAROC

 Budget Accountability
NGS - Audit Group A
Confirmed SARO

D:\CY2010\Budget\AP WP\Fake SARO WP SSAROC