For HO:

1. Obtain FS/TB and RPCI/Inventory Report as of June 30, 2022 and December 31, 2022, respectively.
2. Check if the submitted RPCI/Inventory Report is in compliance with GAM.
3. If the RPCI/Inventory Report is not yet readily available, obtain copy of Stock Cards.
4. Compare the balances reflected in the FS/TB and in the RPCI/Inventory Report or Stock Cards, as the
case may be. Verify/analyze the discrepancies noted, if any and prepare AWP.
5. Review/analyze the reporting and recording of deliveries based on the Inspection and Acceptance
Report (IAR) and other supporting documents as well as the issuances of inventories based on
Requisition Issue Slip (RIS) and Report of Supplies and Materials Issued (RSMI). Take note of any
deficiencies.
6. If there are transactions/ observations pertaining to prior years, the observation shall likewise be
included in the AOM. Summarize all deficiencies / observations noted and prepare/issue AOM, if
warranted.

For ROs:

1. Obtain RPCI/Inventory Report as of June 30, 2022 and December 31, 2022, respectively.
2. Check if the submitted RPCI/Inventory Report is in compliance with GAM.
3. If the RPCI/Inventory Report is not yet readily available, obtain copy of Stock Cards.
4. Verify/validate the RPCI/Inventory Report and/or Stock Cards obtained.
5. Summarize all deficiencies / observations noted and prepare/issue AOM, if necessary.
6. Submit to the Supervising Auditor (SA) and/or Audit Team Leader (ATL) of the Head Office the duly
validated and verified RPCI/Inventory Report for tracing in the books of accounts.