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Audit Program

on the
Accomplishments vis--vis
Major Programs and Projects
LGU:

Prepared:
Date

Audit Period

Reviewed:

Audit Criteria:
Annual Budget
Annual Investment Plan
Mid-term Investment Plan
Long-Term Development Plan
Accomplishment Reports
Audit Risks:
1.

The reported accomplishments may not have been included in the AIP for the year.

2.

Programs/projects may not have been completed within the time frame.

3. The cost of the project may have exceeded the budgetary allocation.
4. The projects for the year may not have been economically, efficiently and effectively implemented.
Audit Objective No. 1:
To determine whether all reported accomplishments of the LGU are within the AIP
Audit Procedure

WP
Reference

1.1Obtain copy of the AIP of the LGU for CY 2014;

AIP

1.2Obtain a copy of the accomplishment report of the


LGU for CY 2014;

Accomplish
ment
Report

1.3Compare the projects in the AIP with the


reported accomplishments of the LGU;
1.4Take note of the variance;
1.5Inquire from concerned agency personnel as to the
reason for the variance;
1.6Document the results. Prepare AOM if warranted.

WP No. 1

Assigned
to

Man
days

Proposed Audit Working Paper


WP No. 1

Municipality of _________
Working Paper on the differences noted between the AIP and the Accomplishment Report
For CY 2014
Per Accomplishment Report
Name of Project Cost of Project

Yes

Per AIP
No

Remarks

Audit Objective No. 2:


Determine whether the projects implemented were completed within the timetable.
WP
Assigned
Audit Procedure
Reference
to
2.1 Secure a copy of the consolidated quarterly
report on government projects/programs/
activities per COA Circular 2013-004;
contract/notice to proceed
2.2 Validate the data in 2.1 with the Program of
Work and the Statement of Work Accomplished

Consolidated
Quarterly
Report
Program of
Work
Contract

2.3 Request inspection by the TITS of the


project, if warranted;

SWA

2.4 Take note of deficiencies. Issue AOM if


necessary.

Notice to
proceed
WP 2

Proposed Audit Working Paper


WP No. 2

Municipality of _____________
Working Paper on Whether Projects are Completed as Scheduled
For CY 2014
Project No. 1
Date Started

Project No. 2

Date Completed

No. of days elapsed

Percent of delay

Remarks

Man
days

Audit Objective No. 3:


To determine whether the actual cost of the projects completed had exceeded or within the budgetary allocation.
WP
Assigned
Man
Audit Procedure
Reference
to
days
3.1 From the validated completed projects in
procedure no. 2.1, compare the project cost
with the total cost incurred to date;

Program of
Work
WP 3

3.2 Take note of the variance. Issue AOM, if


warranted.
PROPOSED AUDIT WORKING PAPER
WP No. 3

Municipality of ______________
Budget of the Project versus Actual Cost Incurred
For CY 2014
Project No. 1
Project Cost Total Cost Incurred to date

Variance

Remarks

Prepared by:

Audit Objective No. 4:


To determine whether the projects during the year was attained.
Audit Procedure

WP
Reference

4.1 From audit procedure no. 1.1 determine


whether the programs and projects implemented were supportive of the objectives
and mission of the LGU;

Questionaire

4.2 Conduct interviews or survey on the benefits


derived on the implemented projects to
intended beneficiaries;

WP No. 1

4.3 Evaluate whether the programs and projects


implemented were executed in an efficient,
economical and effective manner;
4.4Take note of the deviation. Issue AOM, if
warranted.

Interview
Notes

WP No. 3

Assigned
to

Man
days

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