(Please take note that in the actual conduct of understanding an agency’s profile, information to be

gathered shall be more exhaustive than this sample. Detail of the data presented is limited only to
accommodate the information needed in the Case Study.)

UNDERSTANDING THE AGENCY TEMPLATE

: : Virgie R. Feri- : 10/2012
Agency DPWH Prepared by Date
Team Leader
:
Audit Period January to September, 2012 Reviewed by Date
: :
: nd
2 ISED, Candon City, Ilocos Sur
Office Approved by Date
: :

UTA Summary

Identified Agency Risk

UTA Ref. Impact on the Agency
Risk Title Risk Statement
Operations:
B. Function:  May result to sub-standard
1. The contractor maybe
or inferior quality of infra
Const. of Public Service and paid for project
projects or ghost projects.
Infrastructure Operations accomplishments not
Projects actually undertaken.
- Corruption and
Fraud
Operations: 2. The project may not be
B. Function:  May result to delayed
implemented within the
implementation of infra
Const. of Public Service and time frame or duration as
projects.
Infrastructure Operations stipulated in the contract.
Projects
- Efficiency
- Corruption and
Fraud

Operations: 3. Construction materials

B. Function:  May result to sub-standard
tests result issued by MQC
projects.
Const. of Public Service and may be doubtful.
Infrastructure Operations  May result to fraud
Projects
- Efficiency
- Corruption and
Fraud
Operations: 4. Final inspection reports
B. Function:  May result to defective or
issued by the inspectorate
substandard projects
Const. of Public Service and team may be
Infrastructure

“The information provided for this practice set is intentionally created for the IRRBA workshop
purposes. All transactions are fictitious and do not represent any real life scenario.”

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 Identified Agency Risk
UTA Ref. Impact on the Agency
Risk Title Risk Statement
Operations doubtful/questionable.
Projects  May result to fraud.
- Efficiency
- Corruption and
Fraud
5. Road Right of Way (RROW)
B. Function:  May result to delayed
Operations: problems may or may not
implementation or non
Const. of be settled by the agency.
completion of projects
Infrastructure Public Service and
Projects Operations

- Efficiency

J. Previous Audit Compliance:  Inability to award the

6. The Technical Working
Findings contract to the lowest
Regulatory Group (TWG) may not
responsive bidder may affect
conduct actual post
the propriety of the bidding
- Procurement qualification of the Lowest
process.
Bidder.

Operations: 7. Scrap materials used in big

B. Function:  May result to loss of agency
projects may not be turned
property
Const. of Physical Assets over to the agency after its
Infrastructure completion.
Projects - Property, plant
and facilities

Operations: 8. Vehicle for the engineer

B. Function:  May result to loss of agency
charged to project cost
property
Const. of Physical Assets may not be turned over by
Infrastructure the contractor upon project
Projects - Property, plant completion.
and facilities

9. Advances to contractors
L. Analytical Financial:  Government funds may be
may not be recouped as
Review: misused.
Accounting and per R. A. 9184.
Financial Reporting
- Accounting,
reporting and
disclosure

“The information provided for this practice set is intentionally created for the IRRBA workshop
purposes. All transactions are fictitious and do not represent any real life scenario.”

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 Identified Agency Risk
UTA Ref. Impact on the Agency
Risk Title Risk Statement
L. Analytical Strategic:
Review:
Planning and Resource 10. Unrelated expenses may be  Funds for the project may be
Financial Allocation charged against EAO funds. depleted and the quality of
the project may be affected.
- Resources
Allocation

11. The accountant may fail to

L. Analytical Financial:  May overstate the CIP
transfer the completed
Review: accounts and total assets
Accounting and Public Infra projects from
Financial Reporting the CIP accounts to the
- Accounting, Public Infrastructure then
reporting and to the corresponding
disclosure registries while the
completed non public infra
projects be automatically
transferred to the owner
gov’t agencies like DEPED
for school buildings.
12. Checks may be issued for
L. Analytical Financial:  Inability to control the flow
disbursement vouchers not
Review: of disbursements may result
Accounting and properly approved by
to late submission and
Financial Reporting authorities and without
suspension in post-audit. In
- Internal Control complete supporting
addition, the propriety of
documents.
recorded disbursements in
the FS may be doubtful.

“The information provided for this practice set is intentionally created for the IRRBA workshop
purposes. All transactions are fictitious and do not represent any real life scenario.”

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