CASH EXAMINATION Manual | ||||
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| Rationale | >> | |
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| Legal Bases | >> | |||
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| Scope | >> | |
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| Definition and Objectives of Cash Examination | >> | |
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| Responsibility | >> | |
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| Accountability | >> | |||
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| Liability | >> | |
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| Collections | >> | |
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| Remittances/Deposits | >> | |
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| Dishonored Checks | >> | |
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| Disbursements | >> | |
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| Cash Advances | >> | |
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| Seizure of Office by Auditor | >> | |
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| Retention of Money for Satisfaction of Indebtedness to Government | >> | |
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| Constructive Distraint of Property of Accountable Officers | >> | |
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| Authority | >> | |
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| Planning | >> | |||
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| Preparation | >> | |
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| Auditor’s Conduct and Behaviour | >> | |
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| Timing the Examination | >> | |
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| Frequency of Cash Examination | >> | |
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| Simultaneous Cash Count | >> | |
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| Accountable Officer’s Presence During the Count | >> | |
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| Sealing of Vault, Safe or Other Cash Receptacles | >> | |
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| Accountable Officer’s Cashbook/CRR/CDR/CkDR or its equivalent | >> | |
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| Auditor’s Review of Transactions | >> | |
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| Auditor’s Certificate on the Cashbook/CRR/CDR or equivalent | >> | |
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| Prohibition of Incomplete Examinations | >> | |
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| Audit Work Papers | >> | |
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| Cash Examination Report | >> | |
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| Common Procedures and Techniques | >> | |
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| Specific Procedures and Techniques | >> | |
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| Collecting Officer | >> | |
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| Bank Cashier/Teller/ATM Teller | >> | |
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| Disbursing Officer (DO) | >> | |
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| Reconciliation Statement of Depository Accounts | >> | |
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| Cash Shortage | >> | |
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| Seizure of Office by Auditor | >> | |
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| Constructive Distraint | >> | |
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| Prosecution of the AO | >> | |
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| Cash Overage | >> | |
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| Indemnity From Fidelity Fund | >> | |
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| APPENDIX |
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| 1. Illustrative Accounting Entries | >> | |
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| ANNEXES |
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| A. Treasury Circular No. 02-2009 – Revised Omnibus Regulations Governing the Fidelity Bonding of Accountable Public Officers | >> | |
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| B. Notice of Dishonor | >> | |
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| C. COA Circular No. 97-002 dated February 10, 1997 – Restatement with amendments of the rules and regulations on the granting, utilization and liquidation of cash advances provided for under COA Circular No. 90-331 dated May 3, 1990 | >> | |
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| D. COA Circular No. 2006-005 dated July 13, 2006 – Amendment to Item 7.1 of COA Circular No. 72-002 dated February 10, 1997 on the granting, utilization and liquidation of cash advances. | >> | |
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| E. Report of Cash Examination [General Form No. 74(A)] | >> | |
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| F. Internal Control Questionnaire | >> | |
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| G. Reconciliation Statement of Accountability | >> | |
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| H. Statement of Accountability for Accountable Forms With Money Value | >> | |
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| I. Statement of Accountability for Accountable Forms Without Money Value | >> | |
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| J. ATM Cash Count Sheet | >> | |
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| K. Bank Reconciliation Statement | >> | |
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| L. Letter of Demand | >> | |
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| M. Withholding Order | >> | |
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| N. Warrant of Constructive Distraint of Personal Property | >> | |
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| O. Receipt for Goods, Articles and Things Seized under Authority of Section 47, P.D. 1445, otherwise known as the Government Auditing Code of the Philippines | >> | |
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| P. Request for Issuance of Hold Departure Order | >> | |
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| Q. Joint Affidavit | >> | |
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