Unpaid authorized personnel benefits
Uncategorized
- What is a Management Letter?
- How is money claim against the government initiated?
- Who has jurisdiction over money claim against the government?
- What are the contents of a petition for money claim?
- If I do not agree with the Notice of Disallowance issued by the Auditor, what should I do?
- Is there a period by which to file an appeal?
- How to file an Appeal?
- If I do not agree with the decision of the director on my appeal, what should I do?
- What should be the contents of Petition for Review?
- Is there a period by which to file a Petition for Review?
Status of audit suspensions, disallowances and charges
Settlement of NS/ND/NC
- Who will settle and how will a Notice of Suspension be settled?
- How to settle a Notice of Suspension?
- What is the maximum number of monthly installment payments shall be allowed in the settlement for disallowance?
- What to do when the deduction for monthly payment for the settlement of disallowances exceeds the allowable deduction to maintain minimum take home pay requirement?
- Can installment payments for settlement of disallowances be allowed when the person liable retires, resigns, or is otherwise separated from the service?
- What is the duration of settlement of NC?
- We have a former employee who retired from service (fifteen) 15 years ago but has an unsettled disallowance. Can the receivable from this retired employee be written-off from the books since its collectability could no longer be ascertained.
Rules and Regulations on Settlement of Accounts
- What is disallowance?
- What is an Audit Observation Memorandum?
- In case there are several persons liable in a Notice of Disallowance, and some were already retired or separated from the service, could those who are still connected with the Agency be directed to settle the liability?
- How do we settle a Notice of Disallowance (ND)?
- Who is liable to pay a disallowance?
- Is a Notice of Disallowance final and executory?
- Is the issuance of NFD proper even if there is pending request for authority to settle through installment payment?
- For Notices of Disallowance which have become final and which were already issued with Notice of Finality of Decision (NFD) and COA Order of Execution (COE), what happens if the COE was not complied with?
- Who will settle and how will a Notice of Suspension be settled?
- What happens if Notice of Suspension is not settled?
Reporting
- What is an Inventory and Inspection Report of Unserviceable Property (IIRUP)?
- When should the inventory report be submitted to COA?
- How to report for loss of accountable forms in the custody of the collecting officer?
- What are the documentary requirements in requesting for write-off of dormant accounts receivables, unliquidated cash advances and fund transfers?
- What is the basis of submission of documents to COA?
- What are the supporting documents for request for write-off of dormant CAs?
- Does COA allow the write-off of dormant receivables arising from loans?
- When do management /auditee record in the book of accounts the disallowance and/or charge as a receivable?
- What is the role of COA Auditors in appearing before the Court of Justice?
- What are the required budget and financial accountability reports (BFARs) to be submitted to the Department of Budget and Management (DBM) and the Commission on Audit (COA)?
Reimbursement of expenses
- What is Certification of Expenses Not Requiring Receipts/Reimbursement of Expense Receipt and when to use it?
- What is the allowed reimbursable fare rate for employees using private vehicles during official travels?
- What is the maximum amount of payment allowed without OR/Invoice?
- What is the difference between Certification of Expenses Not Requiring Receipts (CENRR) and Reimbursement Expense Receipt (RER)?
Property, Plant and Equipment
- What are Property Plant and Equipment (PPE)?
- How do you measure and recognize value of PPE?
- What PPE are considered semi- expendable?
- What is unserviceable property?
- What is an Inventory and Inspection Report of Unserviceable Property (IIRUP)?
- What is an Inventory and Inspection Report of Unserviceable Semi-expendable Property (IIRUSP)?
- What are the modes of disposal of unserviceable PPE?
- When is the appropriate time to drop from the books the unserviceable PPE? Is it after disposal or upon preparation of the Inventory and Inspection Report of Unserviceable Property (IIRUP)?
- When is an accountable officer liable for the loss or damage of property under his/her custody?
- Is COA Circular No. 89-296 on Property Disposal applicable to agencies holding foreclosed assets?
Programs/Projects/Activities
- Pending the result of the review of barangay budget for the ensuing year by the Sangguniang Panlungsod, can the Barangay already implement program, projects and activities (PPAs) indicated in the budget?
- How is the Report on Publicized Programs, Projects and Activities of Government Agencies prepared?
- Who conducts audits of foreign-assisted projects (FAPs)?
Procurement
- Where and how to request for contract review for lease contracts entered into by the agency?
- How to compute the amount of liquidated damages to be imposed to the contractor/supplier?
- What is the Approved Budget for the Contract (ABC)?
- What is competitive bidding?
- What is the prohibition on splitting of contracts?
- When can a Procuring Entity stop the charging of retention money?
- How is the payment of services under Job Order contract made?
- Are Job Orders/Contract of Service allowed to go on official travel?
- When should the agency notify the resident auditor of delivery of procured goods in case of partial delivery?
- What amount of Purchase Orders/Contracts issued by the agency should be submitted to the resident auditor? When?
Outstanding cash advances
- Where and how to file request for write off for accounts receivable?
- What is Request for Write-off of Dormant Receivable Accounts, Unliquidated Cash Advances, and Fund Transfers of National Government Agencies (NGAs), Local Government Units (LGUs) and Government-Owned and Controlled Corporations (GOCC)?
- Where can the request write off of dormant unliquidated Cash Advances (CA) be filed?
- What are the supporting documents for request for write-off of dormant CAs?
- What are the remedies for the management for dormant receivables in the financial statement?
- What is a dormant account?
Local Council for the Protection of Children (LCPC)
Inventory Items
- When should an Agency conduct a physical inventory count?
- What are semi-expendable items and how should it be recorded in the books?
- When is it appropriate to drop unserviceable PPEs from the books? Is it after disposal or upon preparation of the Inventory and Inspection Report of Unserviceable Property (IIRUP)?
- What is the capitalization threshold for items of Property, Plant and Equipment?
- What would be the accounting treatment to previously classified PPE amounting to P15,001 to P50,000 now classified as Semi-Expendable Property for current and prior years?
Government Accounting Manual
- What are Property Plant and Equipment (PPE)?
- What is Residual Value?
- How do you measure and recognize value of PPE?
- What PPE are considered semi- expendable?
- What is unserviceable property?
- What is an Inventory and Inspection Report of Unserviceable Property (IIRUP)?
- What are the modes of disposal of unserviceable PPE?
- When is the appropriate time to drop from the books the unserviceable PPE? Is it after disposal or upon preparation of the Inventory and Inspection Report of Unserviceable Property (IIRUP)?
- What are semi-expendable items and how should it be recorded in the books?
- Is there a manual of government accounting for national government agencies?
General
- What is an Annual Audit Report?
- What is the COA Audit Framework?
- What are the duties of COA?
- What is Commission on Audit (COA)?
- How to request for copy of documents already submitted to COA Audit Team?
- Can the person liable pay the disallowed amount in installments?
- Are government officials claiming RATA allowed to claim reimbursement for toll fees?
- What is scrap or junk value?
- How is the appraised value of waste materials determined?
- Why are the original documents of all National Government Agencies kept by the Commission on Audit?