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1. Examine, audit and settle all accounts pertaining to the revenue and
receipts of, and expenditures or uses of funds and property owned or
held in trust by, or pertaining to, the government. [Section 2(1)]
1. Promulgate accounting and auditing rules and regulations including
those for the prevention and disallowance of irregular, unnecessary,
excessive, extravagant or unconscionable expenditures, or uses of
government funds and properties. [Section 2(2)]
AUDIT SERVICES
The SAO is also tasked to conduct other special audits, as follows:
a. Rate Audit pertains to the examination and audit of the books,
records and accounts of public utilities in connection with the fixing of
rates of every nature.
b. Levy Audit pertains to the audit of non-government entities required
to pay levies or government share.
c. Subsidy Audit pertains to the audit of non-government entities
subsidized by the government or government authority
3. Fraud audits
The Fraud Audit Office (FAO) of the Special Services Sector conducts
audits of government agencies with probable fraudulent transactions to
safeguard government assets against abuse and fraud and to respond to
the increasing public demand for fidelity in the use of government funds
and properly.
Auditor
Regional Director
Commission Proper
30 days
6 months
Supreme
Court under
Rule 65
Notice of
Suspension/Disallowance/Charge
/ Relief from Accountability
Audit Observation
Memorandum
Reply to AOM
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APPEAL MEMORANDUM
++
DECISION
ANSWER by Appellee
REPLY by Appellant/REJOINDER
by Appellee
MOTION FOR
RECONSIDERATION? NOT
ALLOWED
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DECISION
(60 days from the time it is submitted for
resolution)
12
DECISION
ANSWER by Appellee
MOTION FOR
RECONSIDERATION? ONLY ONE
MOTION FOR RECONSIDERATION
REPLY by Appellant/REJOINDER
by Appellee
13
FINALITY OF DECISION
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