Republic of the Philippines

COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City

MEMORANDUM NO. 2013-002

DATE: APR 2 5 2013

TO The Assistant Commissioners, Cluster Directors (CDs), Regional

Directors (Ills), Supervising Auditors (SAs), Audit Team Leaders
(ATLs) and All Others Concerned

SUB.JECT Submission and Consolidation of Audit Reports on Official

Development Assistance (ODA) Funded Projects

Republic Act No. 8182 (as amended), or the ODA Act of 1996 mandates the
Commission on Audit to conduct an audit of ODA-funded projects and submit the audit
report to Congress not later than June 30 of each year.

In line with this mandate, auditors in the National/Local/Corporate agencies

implementing ODA-Funded Projects shall undertake the annual audit of said projects
and prepare the ODA Audit Report in accordance with the format prescribed under
Annex A. The soft and hard copies of the report (including Templates 1 and 2) shall be
submittr.:d not later than April 30 to the respective ATL of the lead agency (for multi-
agency-implemented projects) and SA (for regionah'attached agency implemented
projects) for the first level consolidation of the: (I) Program/Project Status, (2) Audit
Observations and Recommendations, and (3) Status of Implementation of Prior Years'
Audit Recommendations (prescribed format labelled as Annexes B, C, and D,
respectively).

The SA/ATL concerned shall submit the soft and hard copies of the
consolidated report to their respective CD on or before May 15 for second level
consolidation using the above prescribed forms. For programs/projects implemented by
the Local Government Units and stand-alone agencies in the regions, the ATL shall
submit the report to the RD for consolidation by Sector at the regional level before
submission to the Assistant Commissioner concerned within the same deadline for
inclusion in the sectoral consolidation.

For programs/projects implemented by the Government-Owned and Controlled

Corporations (GOCCs), the SNATL shall also submit the soft and hard copies of the
report on Debt Service for ODA Loans paid directly to foreign creditors by the GOCCs
concerned using the format attached as Annex E.

The consolidated report of each Cluster in the Corporate Government Sector

(CGS) and Local Government Sector (LOS) shall 'be submitted to their respective
Assistant Commissioner for sectoral consolidation before submission to the Office of
the Assistant Commissioner- National Govermnent Sector (OAC-NGS) not later than