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    Sample-Narrative-Report-on-Cash-Examination Sir Mark

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    Jean Monique Tolentino
    The narrative report summarizes a cash examination conducted on the cash and accounts of an Accountable Officer from August 27, 2020 to July 19, 2023. The examination found the total accountability balance matched the amount on hand. Several annexes are included detailing the cash count, cash items inventory, cash advance schedules, reconciliation statements, and other documentation. Minor deficiencies were noted regarding liquidation of cash advances that are discussed further.

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    Sample-Narrative-Report-on-Cash-Examination Sir Mark

    Uploaded by

    Jean Monique Tolentino
    466 views3 pages
    The narrative report summarizes a cash examination conducted on the cash and accounts of an Accountable Officer from August 27, 2020 to July 19, 2023. The examination found the total accountability balance matched the amount on hand. Several annexes are included detailing the cash count, cash items inventory, cash advance schedules, reconciliation statements, and other documentation. Minor deficiencies were noted regarding liquidation of cash advances that are discussed further.

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    Sample-Narrative-Report-on-Cash-Examination Sir Mark

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    The narrative report summarizes a cash examination conducted on the cash and accounts of an Accountable Officer from August 27, 2020 to July 19, 2023. The examination found the total accountability balance matched the amount on hand. Several annexes are included detailing the cash count, cash items inventory, cash advance schedules, reconciliation statements, and other documentation. Minor deficiencies were noted regarding liquidation of cash advances that are discussed further.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    466 views3 pages

    Sample-Narrative-Report-on-Cash-Examination Sir Mark

    Uploaded by

    Jean Monique Tolentino
    The narrative report summarizes a cash examination conducted on the cash and accounts of an Accountable Officer from August 27, 2020 to July 19, 2023. The examination found the total accountability balance matched the amount on hand. Several annexes are included detailing the cash count, cash items inventory, cash advance schedules, reconciliation statements, and other documentation. Minor deficiencies were noted regarding liquidation of cash advances that are discussed further.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 3

    Republic of the Philippines

    COMMISSION ON AUDIT
    Regional Office No. IV-A
    National Government Audit Sector - Cluster __
    Audit Group ___ , Team Number ___
    Office Address

    NARRATIVE REPORT
    on the Cash Examination conducted on the cash and accounts
    of (Name of AO), (Position), designated as Collecting Officer/Special
    Disbursing Officer of (Name of Agency and address)
    for the period August 27, 2020 to July 19, 2023

    I.INTRODUCTION

    In compliance with COA Office Order No. ________ dated _______, the
    undersigned conducted examination on the cash and accounts of Mr./Ms. (Name of
    Accountable Officer) on ___________ at the City Treasurer’s Office/(name of the office
    where CE was conducted). Mr./Ms. _________ was designated as Collecting
    Officer/Disbursing Officer per Memorandum dated January 15, 2014, signed by Mr./Ms.
    (Name), (Designation) whose duties permit to handle collections, issue official receipts and
    remit all collections to the liquidating officer of the (name of agency) / (if DO, indicate his/her
    duties). The accountable officer is bonded under Risk No. __________ in the amount of
    P____________, with a maximum cash accountability of P___________, effective from
    _________ to _________.

    At the time of the examination, Mr./Ms. _____ hasa total accountability balance of
    P__________of which the same amount was actually found on hand consisting of
    P__________ in current and P_________ in cash items. The details of accountability are
    shown below:

    Date of last cash examination or Cut-off date, (Month, date P


    and year)
    Add: Collection/Cash Advance from ____ to (date of CE)
    Total Debits to Accountability
    Less: Credits to Accountability
    Remittance/Liquidation from ____ to (date of CE)
    Balance of Accountability P
    Reconciling Items
    Total Accountability
    Per Actual Count, (date of CE)
    Shortage/(Overage) P
    II. Observations and Recommendations

    The examination did not disclose any shortage or overage as shown in the Report
    on Cash Examination (General Form No. 74-A) (Annex _). However, the deficiency was
    noted relative to the liquidation of cash advances of her accounts as discussed in the
    succeeding paragraph, (if there is an AOM issued, only the topic sentence, recommendation,
    management comment and auditor’s rejoinder, if any, should be included here).

    III. Annexes

    A - General Form 74(A)


    B - Cash Count Sheet / Inventory of Cash
    C - Inventory of Cash Items (PCF)
    D - Inventory of Cash Items (Cash Advances [CA] – Operating Expenses, Payroll, etc.)
    E - Schedule of Cash Advance Granted and Liquidated (PCF)
    F - Schedule of Cash Advance Granted and Liquidated (CA –Operating Expenses, Payroll,
    etc.)
    G - Reconciliation Statement of Accountability (PCF)
    H - Reconciliation Statement of Accountability (CA – Payroll)
    I - Reconciliation Statement of Accountability (CA – Special Purpose)
    J - Certification of Subsidiary Ledger by the Chief Accountant
    K - Designation of the Accountable Officer
    L - Copy of Fidelity Bond
    M - Internal Control Questionnaire

    Additional Annexes (per ORSA)


    Copy of form General Form 74(A) of previous cash examination
    Last page of Cashbook/CRR/CDR or equivalent with AO’s certification and Auditor’s
    Certification
    Letter Request for Subsidiary Balance
    Statement of Accountability for Accountable Forms (with and without Money Value), and
    copy of SAAF pertaining to previous cash examination.
    Copy of Audit Observation Memorandum (AOM) issued, if any.

    Prepared by:

    Name of Auditor
    Audit Team Leader

    Reviewed by:

    MARK SCHUNDEL L. REYMUNDO


    OIC – Supervising Audit
    Copy furnished:

    The Accountable Officer

    The OIC-Supervising Auditor


    COA Region IV-A, NGAS Clusters 6 & 8
    Commonwealth Avenue, Quezon City

    The Audit Leader, Department of Health IV-A


    QMMC Compound, Project 4, Quezon City

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