Republic of the Philippines

COMMISSION ON AUDIT
Regional Office No. IV-A
National Government Audit Sector - Cluster __
Audit Group ___ , Team Number ___
Office Address

NARRATIVE REPORT
on the Cash Examination conducted on the cash and accounts
of (Name of AO), (Position), designated as Collecting Officer/Special
Disbursing Officer of (Name of Agency and address)
for the period August 27, 2020 to July 19, 2023

I.INTRODUCTION

In compliance with COA Office Order No. ________ dated _______, the
undersigned conducted examination on the cash and accounts of Mr./Ms. (Name of
Accountable Officer) on ___________ at the City Treasurer’s Office/(name of the office
where CE was conducted). Mr./Ms. _________ was designated as Collecting
Officer/Disbursing Officer per Memorandum dated January 15, 2014, signed by Mr./Ms.
(Name), (Designation) whose duties permit to handle collections, issue official receipts and
remit all collections to the liquidating officer of the (name of agency) / (if DO, indicate his/her
duties). The accountable officer is bonded under Risk No. __________ in the amount of
P____________, with a maximum cash accountability of P___________, effective from
_________ to _________.

At the time of the examination, Mr./Ms. _____ hasa total accountability balance of
P__________of which the same amount was actually found on hand consisting of
P__________ in current and P_________ in cash items. The details of accountability are
shown below:

Date of last cash examination or Cut-off date, (Month, date P

and year)
Add: Collection/Cash Advance from ____ to (date of CE)
Total Debits to Accountability
Less: Credits to Accountability
Remittance/Liquidation from ____ to (date of CE)
Balance of Accountability P
Reconciling Items
Total Accountability
Per Actual Count, (date of CE)
Shortage/(Overage) P
II. Observations and Recommendations

The examination did not disclose any shortage or overage as shown in the Report
on Cash Examination (General Form No. 74-A) (Annex _). However, the deficiency was
noted relative to the liquidation of cash advances of her accounts as discussed in the
succeeding paragraph, (if there is an AOM issued, only the topic sentence, recommendation,
management comment and auditor’s rejoinder, if any, should be included here).

III. Annexes

A - General Form 74(A)

B - Cash Count Sheet / Inventory of Cash
C - Inventory of Cash Items (PCF)
D - Inventory of Cash Items (Cash Advances [CA] – Operating Expenses, Payroll, etc.)
E - Schedule of Cash Advance Granted and Liquidated (PCF)
F - Schedule of Cash Advance Granted and Liquidated (CA –Operating Expenses, Payroll,
etc.)
G - Reconciliation Statement of Accountability (PCF)
H - Reconciliation Statement of Accountability (CA – Payroll)
I - Reconciliation Statement of Accountability (CA – Special Purpose)
J - Certification of Subsidiary Ledger by the Chief Accountant
K - Designation of the Accountable Officer
L - Copy of Fidelity Bond
M - Internal Control Questionnaire

Additional Annexes (per ORSA)

Copy of form General Form 74(A) of previous cash examination
Last page of Cashbook/CRR/CDR or equivalent with AO’s certification and Auditor’s
Certification
Letter Request for Subsidiary Balance
Statement of Accountability for Accountable Forms (with and without Money Value), and
copy of SAAF pertaining to previous cash examination.
Copy of Audit Observation Memorandum (AOM) issued, if any.

Prepared by:

Name of Auditor
Audit Team Leader

Reviewed by:

MARK SCHUNDEL L. REYMUNDO

OIC – Supervising Audit
Copy furnished:

The Accountable Officer

The OIC-Supervising Auditor

COA Region IV-A, NGAS Clusters 6 & 8
Commonwealth Avenue, Quezon City

The Audit Leader, Department of Health IV-A

QMMC Compound, Project 4, Quezon City