Aom - Gafr
Aom - Gafr
Aom - Gafr
COMMISSION ON AUDIT
OFFICE OF THE TEAM LEADER
Cluster 5 – Education and Employment
Audit Group – NGS-5-A
Audit Team No. R9-15
Dipolog City, Zamboanga del Norte
COA Circular No. 2002-002 dated June 20, 2002 prescribes the Manual on the New
Government Accounting System (MNGAS) for use in All National Government Agencies.
Volume II of the said manual prescribes the various templates of the books of accounts,
registries, records, forms and reports including instructions on their use.
On the other hand, COA Circular No. 2003-005 dated July 30, 2003 prohibits any
individual or private entity to develop and sell software on government accounting and
financial management information systems.
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Moreover, COA Circular No. 2013-002 dated January 13, 2013 also prescribes the
Adoption of the Revised Chart of Accounts for National Government Agencies for the
adoption of the Philippine Public Sector Accounting Standards (PPSAS).
The Audit Team requested management a copy of the authority from the Commission
on Audit for the use of the system. However, the Accounting Section alleged that it is
sanctioned by the Commission but could not present a written authority to validate the claim.
The electronic accounting system was found unauthorized since the Commission
issued COA Circular No. 2002-005 prohibiting any individual or private entity to develop
and sell software on government accounting and financial management information systems.
Further, the system was found non-compliant with MNGAS and COA Circular No. 2013-002
in view of the following:
c. Journal Entries in the Journal Entry Voucher (JEV) generated by the GAFR
are presented with the credit amount first then followed with the debit amount; and
d. Some account titles in the general ledger generated by the GAFR were not in
accordance with COA Circular No. 2013-002 as shown in Annex “A”.
Review of the disbursement voucher (DV) and other supporting documents such as
the Journal Entry Voucher, Obligation Request and Status, Acknowledgement Receipt,
Contract of Service, “Offer” of the Developer, Certification that the program was exclusively
developed by the Mr. Inoferio, Regional Bids and Awards Committee Resolution No. 224, s.
2015 disclosed the following:
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b. Pre-qualification, pre-bid conference, bidding, post-qualification and award of
the project was made by the DepEd Regional Office No. IX Regional Bids and
Awards Committee (BAC) under Resolution No. 224, s. 2015 while the contract was
entered into by and between DepEd Division Office of Zamboanga del Norte and the
service provider caused verification of the documents on the legality of the
procurement process pursuant to RA 9184 difficult;
c. submit the lacking documents mentioned in this AOM and the Annual
Procurement Plan (APP) containing the procurement of the database programs;
and
May we have your comments on the foregoing audit observations within five (5)
calendar days from receipt hereof.
ESTRELLA B. AVILA
State Auditor V
Regional Supervising Auditor
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Proof of Receipt of AOM:
Date: ______________________
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