COA - Performance Report 2011

Ma. Gracia M.
Pulido Tan
Chairperson
27 September 2012
His Excellency
BENIGNO SIM0N C. AQUINO III
President of the Philippines
Malacaiang, Manila
Dear Mr. President:
Republic of the Philippines
COMMISSION ON AUDIT
OF.FICE OF THE CHAIRPERSON
Commonwealth Avenue, Quezon City, Philippines
I have the honor to submit, pursuant to Section 4, Article IX-D of the Constitution of the
Philippines, the following 2011 reports:
1. Audit Performance Summary Report
2. Annual Financial Reports

National GovernteiU (Volumes 1-A and I-ll)

Government-Owned and/or Controlled Corporations (Volumes II-A and II-B)

Local Government Units (Volumes III-A and Ill-B)
The Audit Performance Summary Report contains the highlights of the Annual Financial
Reports, for quick reference. This is otlr first Report of this nature, and we trust that you will
find it useful.
Very truly yours,
Phone: (632) 952-5700 local 1011/931-9232/931-9220/951-0936
fa: (632) 931-9223 Email: cmgpt@coa.gov.ph Website: www.coa.gov.ph
Ma. Gracia M. Pulido Tan
Chairperson
27 September 2012
His Excellency
BENIGNO SIMEON C. AQUINO Ill
President of the Philippines
Malacafang, Manila
Dear Mr. President:
Republic of the Philippines
COMMISSION ON AUDIT
OFnCE OF TilE CHAIRPERSON
Commonwealth Avenue, Quezon City, Philippines
2. Annual Financial iteports

National Government (Volumes 1-A and 1-B)


Local Government Unit (Volumes Ill-A and Ill-B)
Reports, for quick reference. This is our first Report of this nature, and we trust that you will
find it useful.
Very truly yours,
Phohe: (632) 952-5700 local 1011/931-9232/931-9220/951-0936
Fa: (632) 931-9223 Email: cmgptlll@coa.gov.ph Website: www.coa.gov.ph
Chairperson
27 September 2012
The Honorable
JUAN PONCE ENRILE
President, Philippine Senate
GS. IS Complex, Pasay Cit
Dear MrW President:



Local Government Units (Volumes lil-A and IliB).
find it useful.
Very truly yours,
4 #* W'*'**'
Phone: (632) 952-5700 locall011/931-9232/931-9220 /951-0936
Fa: (632) 931-9223 Email: cmgptan@coa.gov.ph Website: www.coa.gov.ph
Chairperson
27 September 2012
The Honorable
FELICIANO R. BELMONTE, JR.
Speaker, House of Representatives
National Government Center
Quezon Cit
Dear Mr. Speaker:

National Government (Volumes I-A and 1-B)

Government-Owned and/or Controlled Corporations (Volumes II-A and IIB)

Local Government Units (Volumes lllA and IllB)
Reports, for quick reference. This is our frst Report of this nature, and we trust that you will
find it usefl.
Very truly yours,
Phone: (632) 952-5700 local lOll ( 9319232/931-9220 /951-0936
Fa: (632) 931-9223 Email: cmgptan@coagov.ph Website: w.coa.gov.ph
Chairerson
27 September 2012
The Honorable
FRANKLIN M. DRILON
Chairman, Committee on Finance
Philippine Senate
GSlS Complex, Pasay Cit
Dear Senator Drllon:
Republic of te Phppies
COMMISSION ON AUDIT
OFFICE OF THE CHIRPERSON
Comtonweallb A venue, Quezon City, Philippines
I have the honor to submit, pursuant to Secton 4, Article lX-D of the Constitution of the


Gvernment-Owned and/or Controlled Corporations (Volumes II-A and 11-B)

find it useful.
Very truly yours,
!-
j; ,,_ + , ,,. . .. '\
Lcgi:lativc Uudgel n an:h
and Monit11ring OJf
.
. :: H E C E I V E 0

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Phone: (632) 9S2-S700 locall011/931-9232/931-9220 /951-0936
Fa: (632) 931-9223 Email: ctngptan@coa.gov.ph Website: www.coa.gov.ph
Chairperson
27 September 2012
The Honorable
CHAIRMAN, COMMITIEE ON APPROPRIATIONS
House of Representatves
National Government Center
Quezon Cit
Dear Mr. Chairman:
1 have the honor to submit, pursuant to Section 4, Article IX-D of the Consttution of the
Philippines, the following 2011 report:

National Government (Volumes I-A and I-B)

Goverment-Owned and/or Controlled Corporatons (Volumes II-A and II-B)

find it usefl.
Very truly yours,
Phone: (632) 952-5700 lol 1011/931-9232/931-9220 /951-0936
Fa: (632) 931-9223 Email: cmgpt@coa.gov.ph Website: w.coa.gov.ph

AUDIT PERFORMANCE
SUMMARY REPORT

COMMISSION ON AUDIT

FOR CALENDAR YEAR 2011
T A B L E O F C O N T E N T S

Page

PART I MANDATE AND EXECUTION OF AUDIT 1

I. Mandate 2

II. Audit Approaches and Methodologies 3
A. Residency Approach 3
B. Team Approach 3
C. Cyclical Approach 3
D. Pre-Audit 4

III. Types of Audit 4
A. Financial and Compliance Audit 4
B. Value-for-Money or Performance Audits 5
C. Fraud Audits 5
D. Other Special Audits 5
E. Variable-Scope Audit 6
F. Foreign-Assisted Projects 6
G. United Nation and Specialized Agencies 6

PART II SIGNIFICANT AUDIT RESULTS 7

I. Entities Audited 8
A. National Government Auditees 8
B. Local Government Auditees 9
C. Corporate Government Auditees 10

II. Audits Conducted 11

III. Scope and Limitations of Financial and Compliance Audit Conducted 11

IV. Audit Reports Rendered 12

V. Summary of Audit Opinions 12

VI. Over-All Financial Data 14
A. NGAs 14
B. LGUs 15
C. GOCCs 15

VII. Budget Utilization 15
A. By Agency 15
B. By Priority Program 15

VIII. Common Audit Findings 16
A. Pecuniary Loss 16
B. Weak Controls and Administrative Lapses 17

T A B L E O F C O N T E N T S

Page

IX. Significant/Peculiar Audit Findings 18
A. NGS Audits 18
B. LGS Audits 21
C. CGS Audits 25
D. SSS-SAO Audits 27
E. LSS-FAIO Audits 28

PART III ACTIONS TAKEN 30

I. Audit Recommendations 31
A. Common 31
B. Significant/Peculiar Audit Findings 37

II. Summary Status of Actions Taken on Prior Years Audit Recommendations 37

III. Suspensions, Disallowances and Charges 37

IV. Summary of COA Decisions on Appealed Cases 38

V. Referral of Cases to the Office of the Ombudsman and to Other Government
Agencies 40

VI. Recoveries and Refunds 43
A. Administrative Recoveries 43
B. Supreme Court Decisions 43

VII. Audit of Intelligence Funds 44

VIII. The Way Forward 45

Annexes

Annex A List of National Government Agencies
B List of Local Government Units
C List of Government Owned and/or Controlled Corporations
D NGS: Summary of Audit Opinions for CY 2011
E LGS: Summary of Audit Opinions for CY 2011
F CGS: Summary of Audit Opinions for CY 2011
G List of Agencies Without Submitted F/S

List of Acronyms

L I S T O F T A B L E S

Page

PART II SIGNIFICANT RESULTS

Table II.1 Total Auditees 8
Table II.1-A Auditees Under the National Government Sector 8
Table II.1-A.1 Audited Foreign-Based Government Agencies 9
Table II.1-B Auditees Under the Local Government Sector 9
Table II.1-C Auditees Under the Corporate Government Sector 10
Table II.2 Audits Conducted in CY 2011 11
Table II.3 Audit Reports Rendered 12
Table II.4-A Number of Opinions Issued by NGS 14
Table II.4-B Number of Opinions Issued by LGS 14
Table II.4-C Number of Opinions Issued by CGS 14
Table II.5 Overall Financial Data in CY 2011 14
Table II.6-A Budget Utilization by Agency 15
Table II.6-B Budget Utilization by Priority Program 16
Table II.6-B.1 Breakdown of DAP Budget Releases 16
Table II.7-A Common Audit Findings with Pecuniary Loss 17
Table II.7-B Common Audit Findings: Weak Internal Controls and
Administrative Lapses 17

PART III ACTIONS TAKEN

Table III.1 Summary of Status of Actions Taken on Prior
Years Audit Recommendations 37
Table III.2-A Suspensions, Disallowances and Charges Issued in CY 2011 38
Table III.2-B Suspensions, Disallowances and Charges by Audit Action 38
Table III.2-C Suspensions, Disallowances and Charges by Sector 38
Table III.3-A Decisions of the Commission Proper 39
Table III.3-B Decisions of the Adjudication and Settlement Board 39
Table III.3-C Decisions of the Directors in the Central Office 39
Table III.3-D Decisions of the Directors in the Regional Offices 40
Table III.4 Referral of Cases to the OMB and Other Government
Agencies 41
Table III.4-A Malversation Cases Referred to the OMB and
Other Government Agencies 41
Table III.4-B Violation of R.A. No. 3019 Referred to the OMB and
Other Government Agencies 41
Table III.4-C Other Cases Referred to the OMB and Other
Government Agencies 42
Table III.4-D Cases Referred by LSS-FAIO to the OMB 42
Table III.4-D Cases Under Investigation by COA-OMB J IT 42
Table III.5 Recoveries and Refunds in CY 2011 43
Table III.6 Audit of Intelligence Funds 44

PART I

MANDATE AND EXECUTION OF AUDIT
AUDIT PERFORMANCE SUMMARY REPORT
COMMISSION ON AUDIT
For Calendar Year 2011

Part I Mandate and Execution of Audit 2

I. MANDATE

The COMMISSION ON AUDIT (COA) is vested by the Constitution with the
power, authority, and duty to 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, or any of its
subdivisions, agencies, or instrumentalities, including government-owned and/or
controlled corporations. (Art. IX-D, Sec. 2.1).

The Constitution also grants the COA the exclusive authority to define the scope
of its audit and examination, establish the techniques and methods required
therefor, and 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. (Art. IX-D, Sec. 2.2).

Moreover, the Constitution directs the COA to submit to the President and
Congress an annual report covering the financial condition and operation of the
Government, its subdivisions, agencies, and instrumentalities, including
government-owned or controlled corporations, and non-governmental entities
subject to its audit, and recommend measures necessary to improve their
effectiveness and efficiency. It shall submit such other reports as may be required
by law. (Art. IX-D, Sec. 4).

P.D. No. 1445, the Government Auditing Code of the Philippines, prescribes that
the Annual Report shall be submitted on or before September 30 of each year.
Pursuant hereto, the COA has been submitting yearly its Annual Financial Report
(AFR) in three volumes, one volume each for National Government Agencies
(NGAs), Local Government Units (LGUs), and Government Owned and/or
Controlled Corporations. (GOCCs).

Mindful of the numerous concerns and responsibilities that require precious
executive time of the President and Members of Congress, COA believes that it
may be of assistance and value to render a Summary of the AFR, highlighting
certain information and audit recommendations in brief. Reference to the
appropriate volume of the AFR may be made for details. Hence, beginning with
the audit of CY 2011, we hereby submit this Audit Performance Summary
Report.

Data presented herein are as of August 31, 2012.

COMMISSION ON AUDIT


II. AUDIT APPROACHES AND METHODOLOGIES

A. Residency Approach

In general, COA employs the Residency Audit approach, where an auditing
unit (the Audit Team) is permanently stationed in a government agency
or unit (the Auditee), which provides the Audit Team with office space,
supplies, equipment and necessary operating expenses, in accordance with
Section 20 of P.D. No. 1445.

Each Audit Team is composed of a Team Leader and from one to five
members, including administrative support staff, depending on the size,
volume of transactions, and complexity of operations of the Auditee.

Audit Teams are clustered into Audit Groups, each headed by a Supervising
Auditor who manages the Audit Teams and provide administrative
direction. The Supervising Auditors, in turn, report to and are supervised
by a Cluster Director (in the case of the Central Office) or a Regional
Director (in the case of Regional Offices).

Upon completion of the audit, the Audit Team discusses the results of audit
with the Management of the Auditee in an Exit Conference. Thereafter, and
taking into account the comments of Management, the Annual Audit Report
(AAR) is issued for government agencies with complete set of books, and
the Management Letter (ML) for those with incomplete set of books and
limited-scope audits including staff, bureaus and field operating units. The
ML is consolidated into the AAR of the departments/head offices. The
AARs and MLs are transmitted to the Auditee management, oversight
agencies, and other agencies and bodies.

B. Team Approach

In this approach, the Audit Team does not take residency in the office/s of
the Auditee; rather, it reports at least once a year to the Auditee on a
scheduled period to undertake the audit. Upon completion of the field
work, the Audit Team returns to its designated official station for the
preparation of the audit report. This approach, first adopted in 1996, is
generally applied in municipalities and water districts in the provinces
where size and volume of transactions are at a tolerable level within the risk
assessment model of the COA.

C. Cyclical Approach

This follows essentially the Team Approach and is used for a group of
Auditees which, by sheer number or location or cost of deployment of
Audit Teams, cannot be audited yearly. These are mainly the Barangays,
COMMISSION ON AUDIT


national high schools, and Foreign Based Government Agencies
(FBGAs), e.g., embassies, consulates, and overseas labor offices.

In the case of Barangays, for instance, there are 42,026 of them, which are
audited on a three-year cycle pursuant to COA Resolution Nos. 97-002
dated J anuary 9, 1997. National high schools number at least 4,700, with
over 1,300 having complete set of books and are also subject to cyclical
audit under COA Resolution No. 2006-005 dated March 25, 2006. FBGAs
number 278 all over the world. COA generally audits half of these Auditees
in a year, and the second half in the next, thus, making the cycle every other
year.

D. Pre-Audit

COA lifted pre-audit of government transactions through COA Circular
No. 2011-002 dated J uly 22, 2011. Since then, all audits have been on a
post-audit basis, to affirm the immediate and primary responsibility of
heads of agencies for the fiscal affairs of the agency (see Section 102, P.D.
No. 1445), and to promote the acceleration of delivery of services which,
during the period that pre-audit was in effect, was reported to have been
impeded by pre-audit. COA may, however, institute pre-audit when
warranted, or when the internal control system of an Auditee is found to be
weak or inadequate.

III. TYPES OF AUDITS

A. Financial and Compliance Audit

Financial audit evaluates the fairness of presentation of the financial
condition and results of operations of the Auditee, including its cash flows.
Pursuant to COA Memorandum No. 2002-060 dated November 14, 2002,
COA also looks into the Auditees compliance with laws and rules, the
National Government Accounting System (NGAS), policies and
practices, applicable generally accepted accounting standards, and internal
controls, for the purpose of determining the regularity of financial
transactions. This type of audit is also referred to as compliance or
regularity audit.

It is this type of audit that the COA conducts annually and on a continuous
basis, and on which the Residency Audit approach is mainly anchored. For
agencies without complete set of books, the scope of financial audit is
limited to the extent only of available financial data. The Audit Sectors and
the Regional Offices are mainly responsible for conducting this audit.

A usual specific audit focus of financial and compliance audit is
cash examination, to establish the actual existence of cash in the custody
COMMISSION ON AUDIT


of the accountable officer; the validity of the cash items presented; whether
all monies received have been correctly recorded and fully accounted for;
whether disbursements are duly authorized, actually paid and properly
recorded; to prove the accuracy of the cash balances appearing in the
cashbook and related records; and determine if the accountable forms are
duly accounted for. For agencies without complete set of books,
cash examination is de rigueur.

B. Value-for-Money or Performance Audit

Value-for-Money (VFM) or Performance Audits are conducted to
ascertain the economy, efficiency and effectiveness in the manner in which
agency programs, activities and projects are carried out. Government-
Wide and Sectoral Performance Audit (GWSPA), first adopted under
COA Resolution No. 98-005 dated March 3, 1998, allows a review of
identical, similar or related programs or activities that are delivered by more
than one government entity, and enables COA to determine particular
segments of a government program where improvements can be introduced.

This type of audit is principally conducted by the Special Audits Office
(SAO) under the Special Services Sector (SSS).

C. Fraud Audit

Fraud audits are conducted when there are reports, complaints, or red
flags detected in the course of a regularity audit, that fraud or irregularity
attended the collection, disbursement and/or usage of government funds and
property. Complaints may be in the form of referrals by the Office of the
Ombudsman (OMB) and other agencies of the government; requests or
referrals from the audit sectors; and letters and reports from the public in
general (anonymous sources, whistle blowers and other stakeholders). With
the establishment of the Citizens Desk at the Office of the Chairperson in
2011, many citizens reports have spawned several fraud and special audits.

Fraud audits are principally undertaken by the Fraud Audit and
Investigation Office (FAIO) under the Legal Services Sector (LSS). It
may enlist the assistance of the Audit Sectors, the Regional Offices, and the
SAO when circumstances warrant. Fraud Audit Reports are transmitted to
the Office of the Ombudsman for the filing of appropriate charges.

D. Other Special Audits

These are audits of specific transactions or projects that may be requested
by any citizen. They are usually referred to the concerned Director for
initial assessment, and forwarded to either the FAIO or SAO if further audit
or investigation is warranted.

COMMISSION ON AUDIT


E. Variable-Scope Audit

In the exercise of its visitorial powers, COA also performs variable-scope
audits of non-government entities subsidized by the government; those
required to pay levies or government share; those funded by donations
through the government; those for which the government has put up a
counterpart fund; those funded by loans guaranteed by the government; and
public utilities insofar as the fixing of rates is concerned.

This type of audit is primarily handled by the Audit Sector concerned, or
the SAO in the case of fixing of rates.

F. Foreign-Assisted Projects

Audits of foreign-assisted projects are likewise conducted by COA when
required in foreign loan agreements and grants of assistance in research and
development projects extended by foreign lending and financial institutions
to the Philippine government or to any of its agencies and instrumentalities.
The loan agreement or financial assistance package specifies the types of
audit, but usually requires audit of financial statements and audit of
Statements of Expenditures. For World Bank-assisted projects, audit of the
Special Account is always specified, while in case of Asian Development
Bank-assisted projects, audit of the Imprest Account is always stipulated.

G. United Nations and Specialized Agencies

The External Auditor of the United Nations (UN) Organization and its
specialized agencies is selected from among the Auditors-General of
member governments and appointed by the governing bodies of each
agency. In line with this policy of the UN, COA, as the Supreme Audit
Institution (SAI) of the Republic of the Philippines, has been appointed as
the External Auditor of the Food and Agriculture Organization of the
United Nations for the financial years 2008-2013 and the World Health
Organization for the financial years 2012-2015. COA bested other SAIs of
UN Member States in a competitive selection process based on the
following criteria: Independence; Qualification of Officers and Staff;
Training and Experience; Audit Approach and Strategy; Audit Reporting
and Costs.

PART II

SIGNIFICANT AUDIT RESULTS
COMMISSION ON AUDIT

Part II Significant Audit Results 8

I. ENTITIES AUDITED

In 2011, COA had a total of 61,418 government agencies, units and entities under
its audit jurisdiction. These Auditees are grouped into three main Sectors, i.e.
National Government Sector (NGS), Local Government Sector (LGS), and
Corporate Government Sector (CGS), and consist of:

Table II.1. Total Auditees
Sector Number of Agencies
NGS 14,013
LGS 43,740
CGS 3,665

A. National Government Auditees

The audit jurisdiction of the NGS covers 31 departments and regional
offices, bureaus, attached agencies, districts, division offices, or field
operating units under their supervision across the country, as follows:

Table II.1-A. Auditees under the National Government Sector
Region
Depart
ments
Line
Bureaus
Staff
Bureaus
Regional
Offices
SUCs
Attached
Agencies
Constitu-
tional
Offices
District/
Division
Offices
Field
Operating
Units
Total
NCR 28 147 68 38 8 6 3 48 768 1,114
CAR - - - 50 6 - - 80 622 758
I - - - 76 6 - - 48 1,053 1,183
II - - - 51 5 - - 12 219 287
III - 3 - 54 12 - - 55 909 1,033
IV - 6 - 98 11 - - 44 2,079 2,238
V - 16 - 54 8 - - 32 1,186 1,296
VI - 7 - 55 11 - - 49 560 682
VII - - - 67 5 18 - 67 1,212 1,369
VIII - - - 61 10 - - 91 1,316 1,478
IX - 7 - 52 6 - - 66 377 508
X - - - 65 7 - - 34 268 374
XI - - - 68 4 4 - 121 224 421
XII - - - 56 5 - - 17 296 374
XIII - - - 51 4 - - 16 369 440
ARMM 3 5 - 42 5 - - 93 310 458
Total 31 191 68 938 113 28 3 873 11,768 14,013

Included in the above tabulation is the Office of the Regional Governor
(ORG) of ARMM which was audited by the NGS. In 2011, the NGS and
CGS also conducted an examination of the cash and property
accountabilities of accountable officers in 113 FBGAs.

Table II.1-A.1. Audited Foreign-Based Government Agencies
Foreign-Based Government Agencies Total
Audited
in 2011
A. National Government Agencies
1. Department of Foreign Affairs 94 34
2. Philippine Center Management Board 2 2
3. Department of Labor and Employment 38 16
COMMISSION ON AUDIT


Foreign-Based Government Agencies Total
Audited
in 2011
4. Manila Economic and Cultural Office 1 0
5. Department of Trade and Industry 31 18
6. Department of Tourism 15 8
7. Department of Agriculture 8 6
8. Department of National Defense 18 5
9. Philippine Veterans Affairs Office 1 1
10. Philippine National Police 6 3
Sub-Total 214 93

B. Government-Owned and Controlled Corporations
1. Home Development Mutual Fund 18 7
2. Development Bank of the Philippines 1 1
3. Social Security System 13 6
4. Overseas Workers' Welfare Administration 32 6
Sub-Total 64 20
Total 278 113

The List of National Government Auditees is appended herewith as Annex
A.

B. Local Government Auditees

The local government units subject of COA audit jurisdiction are presented
below per Region:

Table II.1-B. Auditees under the Local Government Sector
Region
No. of Auditees
Total
Provinces Cities Municipalities Barangays
NCR 0 16 1 1,705 1,722
CAR 6 2 75 1,176 1,259
Region 1 4 9 116 3,265 3,394
Region 2 5 3 90 2,311 2,409
Region 3 7 13 117 3,102 3,239
Region 4 10 16 199 5,469 5,694
Region 5 6 7 107 3,471 3,591
Region 6 6 16 117 4,051 4,190
Region 7 4 16 116 3,003 3,139
Region 8 6 7 136 4,390 4,539
Region 9 3 5 67 1,904 1,979
Region 10 5 9 84 2,022 2,120
Region 11 4 6 43 1,162 1,215
Region 12 4 5 45 1,194 1,248
Region 13 5 6 67 1,311 1,389
ARMM 5 2 116 2,490 2,613
Total 80 138 1,496 42,026 43,740

Of the 42,026 Barangays, 41.0% were audited for CY 2011 following the
cyclical approach.

The number of local government auditees will increase effective CY 2012,
with the addition of leagues of LGUs (Liga ng mga Barangay, League of
Municipalities, League of Cities, and League of Provinces) and leagues and
COMMISSION ON AUDIT


federations of local elective officials, pursuant to COA Resolution
No. 2011-014 dated December 13, 2011. The Audit of Leagues is anchored
on the Supreme Courts decisions in Bito-Onon vs. Fernandez, et al., G.R.
No. 139813 and National Liga ng mga Barangay, et al. vs. Paredes, et al.,
G.R. No. 130775, holding that the Liga ng mga Barangay is a government
organization, being an entity created by law or authority of law, whose
members are either appointed or elected government officials.

The List of Local Government Auditees is herewith appended as Annex
B.

C. Corporate Government Auditees

The CGS has audit jurisdiction over all GOCCs totaling 3,665, including
financial institutions with branches and operating units nationwide, e.g.
Bangko Sentral ng Pilipinas (BSP), Development Bank of the Philippines
(DBP), Land Bank of the Philippines (LBP), Government Service
Insurance System (GSIS), Social Security System (SSS); water
districts; and government hospitals, e.g. Philippine Heart Center, Kidney
Center of the Philippines, Lung Center of the Philippines, and the
Philippine Childrens Medical Center, viz:

Table II.1-C. Auditees under the Corporate Government Sector
Region Head Offices Branches Subsidiaries
Water
Districts
Field Operating
Units
Total
NCR 79 138 47 0 272 536
CAR 21 1 6 95 123
I 1 1 45 190 237
II 15 25 47 87
III 7 290 1 85 383
IV 1 54 67 360 482
V 1 47 37 196 281
VI 8 30 63 79 180
VII 2 35 17 235 289
VIII 23 24 237 284
IX 1 53 15 91 160
X 3 32 2 22 102 161
XI 1 31 1 18 54 105
XII 24 22 94 140
XIII 13 20 100 133
ARMM 11 2 7 64 84
Total 104 817 55 473 2,216 3,665

Aside from the AARs and MLs, the CGS prepares other audit reports, such
as the Report on Salaries and Allowances (RoSA) and the AFR of
GOCCs, which are likewise submitted to the President, Congress, oversight
bodies, and the Auditees.

The List of Corporate Government Auditees is herewith appended as Annex
C.

COMMISSION ON AUDIT


II. AUDITS CONDUCTED

For CY 2011, COA completed a total of 38,505 audits, as follows:

Table II.2. Audits Conducted in CY 2011
Types of Audit NGS LGS CGS SSS LSS IARO Regions
2
Total
Financial and Compliance
1
8,827 18,412 2,538 8,396 38,173
Fraud Audits 1 5 6 12
GWSPA 31 31
FAPs NEX/ODA Audits 54 2 8 8 72
Audit of FBGAs 93 20 113
International Audits 24 24
Other Special Audits 33 25 6 16 80
Total 9,007 18,440 2,572 31 5 24 8,426 38,505
1
Includes Cash Examination
2
Not segregated by Sector

There are seven on-going fraud audits in 2011 with target completion in 2012,
namely: asphalting projects of Department of Public Works and Highways
(DPWH) NCR for P253.957 million; procurement of helicopters by the
Philippine National Police (PNP) for P104.985 million; delivery of educational
information technology materials for DepEd-ARMM for P80.032 million; share
in Malampaya Funds of the Province of Palawan, Puerto Princesa City and
DPWH Second Engineering District in Narra, Palawan involving P2.572 billion;
and QUEDANCOR Swine Program in Region VIII.

The 31 completed GWSPAs conducted by SAO in CY 2011 are comprised of 16
agencies covered under the audit of CCT Program of the Department of Social
Welfare and Development (DSWD), and 15 agencies covered under the audit
of ARRM. The SAO started in 2011 five audits with expected completion in
CY 2012, namely:

Priority Development Assistance Fund (PDAF) covering 24 NGAs,
4 GOCCs, 5 Provinces, 9 Cities and 110 Barangays
Malampaya Funds covering 19 NGAs and GOCCs
North Rail
LRTA
Municipality of Sara, Iloilo

III. SCOPE AND LIMITATION OF FINANCIAL AND COMPLIANCE
AUDIT CONDUCTED

Limitations in scope of Financial and Compliance Audits are reflected through
the issuance of Disclaimer of Opinion on the Financial Statements (F/S) of the
Auditee.

COMMISSION ON AUDIT


For CY 2011, Disclaimers of Opinions were rendered on the F/S of 2 NGAs,
6 GOCCs, and 72 LGUs.

The most common reasons for the Disclaimer of Opinion are the inability of the
Audit Team to obtain sufficient and/or appropriate audit evidence to provide a
basis for an opinion, and the inadequacy of records which prevents the
application of other audit procedures to establish the validity of some accounts in
the F/S, due to:
Failure to maintain complete set of books of accounts and subsidiary ledgers
Non submission/delays in submission of F/S and documents supporting
government transactions
Unreconciled material cash balances due to non-preparation of bank
reconciliation statements and adjusting entries
Provisions of the Bank Secrecy Law, which prevent the Audit Teams from
scrutinizing certain transactions of government banks.

IV. AUDIT REPORTS RENDERED

COA issued a total of 38,505 Audit Reports for CY 2011. Reports issued on
financial and compliance audits include MLs, Individual Annual Audit Reports
(IAARs), and Consolidated Annual Audit Reports (CAARs).

Table II.3. Audit Reports Rendered
Types of Audit Conducted No. of Reports
Financial and Compliance including Cash Examinations 38,173
Fraud Audits 12
GWSPA 31
FAPs NEX/ODA Audits 72
Audit of FBGAs 113
International Audits 24
Other Special Audits 80
Total 38,505

V. SUMMARY OF AUDIT OPINIONS

COA renders four types of audit opinions on the F/S prepared by management,
namely: unqualified, qualified, adverse and disclaimer opinions.

An unqualified (UQ) opinion is expressed when the auditor concludes that the
F/S are prepared, in all material respects, in accordance with the applicable
financial reporting framework and in conformity with generally accepted state
accounting principles, and that any changes in accounting policies or in the
method of their application and the effects thereof, have been properly
determined and disclosed in the F/S.
COMMISSION ON AUDIT


A qualified (Q) opinion is expressed when the auditor concludes, after having
obtained sufficient appropriate audit evidence, that misstatements, individually or
in aggregate, are material but not pervasive in the F/S, or when the auditor is
unable to obtain sufficient appropriate evidence on which to base an opinion but
the possible effects of undetected misstatements in the F/S, though possibly
material, are not pervasive.

An adverse (A) opinion is expressed when the auditor concludes that
misstatements, individually or in aggregate, are both material and pervasive in the
F/S.

An adverse opinion is also expressed when the auditor is unable to form an
opinion on the financial statements taken as a whole due to disagreement with the
management of Auditee, which is so fundamental that it undermines the position
presented to the extent that an opinion which is qualified in certain respects,
would not be adequate. The wording of such an opinion makes clear that the
financial statements are not fairly stated, specifying clearly and concisely all the
matters of disagreement.

The auditor issues a disclaimer (D) when he is unable to obtain sufficient
appropriate audit evidence on which to base the opinion on and the possible
effects of undetected misstatements on the F/S could be both material and
pervasive.

This is issued when the auditor is unable to arrive at an opinion regarding the
financial statements taken as a whole due to an uncertainty or scope restriction,
which is so fundamental that an opinion, which is qualified in certain aspects,
would not be adequate. The wording of such a disclaimer makes clear that an
opinion cannot be given, specifying clearly and concisely all matters of
uncertainty.

These audit opinions are issued for agencies with complete set of books. In
CY 2011, IAARs and CAARs were issued together with the audit opinions on the
F/S of stand-alone agencies and consolidated F/S of the departments and head
offices, respectively, while MLs were issued for the audits of Regional Offices
(ROs) and Operating Units (OUs) as well as the Head Office of national and
corporate government agencies.

The number of Opinions issued by the COA for CYs 2011, and compared with
those for CYs 2009 and 2010 are as follows:

Table II.4-A. Number of Opinions Issued by NGS
Year
Opinion Rendered
UQ % Q % A % D % Total
2009 52 17% 231 76% 19 6% 3 1% 305
2010 54 15% 262 74% 33 9% 4 1% 353
2011 44 20% 159 72% 17 8% 2 1% 222

COMMISSION ON AUDIT


Table II.4-B. Number of Opinions Issued by LGS
Year
Opinion Rendered
2009 165 13% 1,069 86% 14 1% 2 0% 1,250
2010 168 13% 985 77% 21 2% 103 8% 1,277
2011 209 12% 1,363 81% 46 3% 72 4% 1,690

Table II.4-C. Number of Opinions Issued by CGS
Year
Opinion Rendered
2009 163 28% 374 65% 18 3% 19 3% 574
2010 157 27% 398 68% 24 4% 10 2% 589
2011 94 31% 192 64% 10 3% 6 2% 302

There is an increasing trend in clean or unqualified opinions rendered for
Auditees under NGS and CGS, percentage-wise, coupled with a decreasing trend
in qualified opinions, which comprise the majority of audited F/S. Nonetheless,
the number of qualified opinions rendered across the three Sectors indicates the
need for greater vigilance and marked improvement in the financial management
of agencies.

As for Disclaimers, we find these to be more prevalent among LGU Auditees.

The List of the Auditees, per Sector, with their corresponding Audit Opinions, are
appended herewith as Annex D (for NGAs), Annex E (for LGUs), and
Annex F (for GOCCs).

VI. OVERALL FINANCIAL DATA

This section covers the financial data of the entire government, composed of
NGAs, GOCCs and LGUs.

Table II.5. Overall Financial Data in CY 2011
Particulars
NGAs GOCCs LGUs Total
(In Million Pesos)
Assets 3,299,440 8,681,011 754,824 12,735,275
Liabilities 5,382,015 6,824,020 228,525 12,434,560
Equity (2,082,575) 1,856,991 526,299 300,715
Income 1,404,320 701,821 350,810 2,456,951
Expenses 1,417,945 617,310 281,613 2,316,868

A. NGAs

Overall financial data on NGAs for CY 2011 constitute 98.79% complete
submission of F/S based on the consolidated data of the Government
Accountancy Sector (GAS).

COMMISSION ON AUDIT


B. LGUs

For LGUs, the financial data for CY 2011 were 98.1% of the total number
of required submissions, with all provinces and cities registering 100%
submission. Nationwide, eight regions, including the NCR, posted 100%
submission of financial statements of all their respective LGUs.

C. GOCCs

For GOCCs, the percentage of submission for CY 2011 was 84.0%.

The list of agencies without submitted F/S is appended herewith as Annex G.

VII. BUDGET UTILIZATION

A. By Agency

Table II.6-A. Budget Utilization by Agency
Appropriations/
Corporate Operating
Budget
Allotments
Expenditures
Balance Obligations Disbursements
(in Million Pesos)
NGAs
PS 508,317 503,391 432,455 4,926
MOOE 922,126 864,676 797,887 57,450
CO 730,959 629,019 503,566 101,940
Sub-total 2,161,402 1,997,086 1,733,908 164,316

LGUs
PS 82,741 79,146 68,829 3,595
MOOE 111,751 93,778 77,403 17,973
CO 68,495 43,960 35,879 24,535
Sub-total 262,987 216,884 182,111 46,103

GOCCs
PS 77,685 69,362 73,922 8,323
MOOE 559,620 525,205 319,785 34,415
CO 209,709 100,853 95,183 108,856
Sub-total 847,014 695,420 488,890 151,594
Total 3,271,403 2,909,390 2,404,909 362,013

The total cash disbursements in CY 2011 included prior years payables
paid in 2011. For NGAs, the data on disbursement were sourced from the
Annual Report on Allotments, Obligations and Disbursements (AOD) for
CY 2011. For LGUs and GOCCs, data were sourced from the regional
submissions.

B. By Priority Program

The government embarked on two major priority programs in CY 2011 -
the Disbursements Acceleration Program (DAP) and the Pantawid
Pamilyang Pilipino Program (4Ps).

COMMISSION ON AUDIT


Table II.6-B. Budget Utilization by Priority Program
Particulars
Allotments Obligations Balance
(in Million Pesos)
Disbursement Acceleration Program (DAP) 53,362 45,664 7,698
Pantawid Pamilyang Pilipino Program (4Ps) 17,812 16,665 1,147

The DAP was implemented by the Department of Budget and Management
(DBM) in the fourth quarter of CY 2011 to fast track disbursements and
push the economy upward. P72.11 billion was set aside for the DAP which
included fast disbursing and high-impact projects like critical public works
and agriculture infrastructure projects; housing, relocation and settlement
projects; additional funding support for LGUs; rehabilitation of rail
systems; peace efforts support projects; healthcare insurance for indigents;
and human resource development training.

Out of the total funding, P53.362 billion was released to:

Table II.6-B.1. Breakdown of DAP Budget Releases
Sector
Amount
(in Million Pesos)
NGAs 31,588
LGUs, through the DBM 2,415
GOCCs, through BTr-DOF 19,359

The 4Ps or the CCT Program of the DSWD is a human development
program of the national government and a social protection strategy that
invests in the health and education of poor children aged 0-14 years old. For
FY 2011, the program released P15.807 billion to the beneficiaries, of
which 19% or P3.003 billion was released for health and 51% or P8.062
billon for education. The program covers 78 cities and 968 municipalities in
79 provinces.

VIII. COMMON AUDIT FINDINGS

A. Pecuniary Loss

Most audit findings categorically indicate pecuniary loss on the part of the
government as a result of violations of law, rules and regulations. For
CY 2011, unauthorized/irregular/unnecessary expenses, unliquidated cash
advances, violations of the Procurement Act, underassessment/
undercollection, unutilized/ineffective projects, and lack of appropriation
constituted the most number of cases where the public coffers suffered
unwarranted loss as shown in the succeeding table:

COMMISSION ON AUDIT


Table II.7-A. Common Audit Findings with Pecuniary Loss
Particular
Total
No. of
Findings
Amount
(in Million Pesos)
1. Unauthorized/Irregular/Unnecessary expenses 1,642 18,653.516
2. Unliquidated Cash Advances 1,003 7,534.153
3. No bidding/Not in Accordance with Procurement Law 692 15,163.353
4. Underassessment/Undercollection 157 20,813.224
5. Unutilized/Ineffective Projects 104 13,583.533
6. Lack of appropriation 100 525.363
7. Unliquidated Fund Transfer 77 6,800.313
8. Delayed remittance/unremitted withholding tax/loans/premiums
of employees and other trust liabilities
73 750.910
9. Non-existent cash/unaccounted assets 49 1,199.753
10. Unimplemented projects/Unutilized funds 47 3,276.235
11. Shortages and malversation of funds 42 282.327
12. Delayed implementation of projects/ suspended projects 36 2,554.056
13. Unremitted/ Uncollected income/Accounts Receivables 34 3,511.810
14. Overpricing / excessive contract cost 34 1,117.419
15. Unsettled Suspensions/Disallowances/Charges 32 203.750
16. Fictitious claims/expenses 26 5,198.772
17. Untitled land purchased/ owned 17 390.671
18. Undeposited collections 9 149.658
19. Unrecouped advances/mobilization 6 107.860

B. Weak Internal Controls and Administrative Lapses

Some audit findings do not necessarily entail pecuniary loss to government,
but are nevertheless deleterious to the effective and efficient discharge of
public services and management of public resources. These are summarized
in the table below:

Table II.7-B. Common Audit Findings: Weak Internal Controls and Administrative Lapses
Particular
Total
No. of
Findings
Amount
(in Million Pesos)
1. Delayed submission of contracts/accounts/ preparation of F/S 501 1,291.504
2. Incomplete documentation/undocumented accounts balances 389 7,589.587
3. Failure to prepare/reconcile Inventory Report with balances per
books
334 59,520.461
4. Failure to conduct/complete physical count of supplies and
equipment
308 55,615.952
5. Failure to maintain SLs/Reconcile SLs with GL/Unsupported
Balances/Dormant Accounts
239 2,039,855.987
6. Misclassification/misstatement of accounts 229 128,029.547
7. Failure to prepare BRS/unreconciled book and bank balances 139 8,361.768
8. Weak internal control 130 10,908.017
9. Lapses in operations/performance 35 17,561.162
10. Undisposed unserviceable property 34 369.418
11. Non-compliance with MOA/Agency Circular/Agency
Policy/Covenants
18 91,767.700
COMMISSION ON AUDIT


Delayed submission of contracts/accounts/preparation of F/S posted the
highest number of instances where COA discovered administrative lapses in
the course of audits performed for CY 2011.

IX. SIGNIFICANT/PECULIAR AUDIT FINDINGS

The CY 2011 audits yielded several significant and peculiar findings, among
them:

A. NGS Audits

1. Bureau of Customs (BOC) (a) Drawback of customs duties and
taxes found to be illegal was approved by BOC amounting to P26.072
billion. Also, the unaccounted tax certificates (TCC) as of
December 31, 2011 amounted to P1.902 billion. These unaccounted
TCCs have been recurring in previous years.

(b) Matured bonds/outstanding accounts of surety companies relative
to warehousing in the total amount of P4.633 billion for
CY 2011 and prior years have not been collected/settled, which
strongly indicates lapses in the enforcement of existing operational
procedures to collect/settle such matured bonds.

(c) Forty-four (44) surety companies have outstanding accounts in the
amount of P1.198 billion.

2. DSWD CCT Of the total disbursements/liquidation of P14.486
billion on 4Ps which were recorded in the books, only P10.716 billion
were properly documented and verified as of December 31, 2011,
leaving an unaccounted balance of P3.770 billion, thus affecting the
reliability of the ending balances of the Cash in Bank Local
Currency, Current Account (LCCA) for various 4Ps accounts.

3. DBM Accountability over the funds transferred/released to
LGUs from the Special Account in the General Funds
(SAGF) 151 amounting to P2.609 billion could not be established
because these were recorded as Subsidy to LGUs rather than Due
from LGUs thereby understating the latter account by the same
amount.

4. Toll Regulatory Board (TRB) The recurring failure of
management to initiate a meeting of concerned government entities
for the offsetting of accounts as proposed by Philippine Retirement
Authority (PRA) prevented the Accountant to record in the books of
accounts its obligation to PRA amounting to P2.810 billion, resulting
in the understatement of the agencys liabilities.
COMMISSION ON AUDIT


5. Philippine Air Force (PAF) Out of the total P12.3 billion cash
allocation received by the PAF from the DBM and from the AFP
General Headquarters (GHQ) for the year 2011, only P10.7 billion
was utilized due to the delay in the downloading of projects to
procurement centers and in the conduct of bidding and procurement
activities, thus, P1.6 billion or 13.17% intended for various
programs/activities were reverted back to the National Treasury.

6. Department of Interior and Local Government (DILG)
Allotments amounting to P1.043 billion were released for
unprogrammed project/activities which were not supported by
Physical and Financial Work Plan (PFWP) which should have
shown, among others, the specific activities to be undertaken, the
targeted outputs and the corresponding budget allocation to serve as
guide in the disbursement of funds. This is contrary to the DAP of the
government which aims to fast-track disbursements and push
economic growth. As a result, corresponding project implementation
has not taken off, negating the purpose of fast-tracking disbursement
for high-impact projects.

7. Department of Transportation and Communications (DOTC)
(a) The balance of Accounts Receivable (A/R) amounting to
P799.785 million as of December 31, 2011 included conditional
receivables of P796.799 million representing uncollected
Development Rights Payments (DRPs) from the MRT Development
Corporation for the air space above the undeveloped Stations of the
Light Rail Transit System (LRTS) Phase I, which were under
dispute, rendering the reported balance bloated.

(b) The suspension of some airport/port projects with the total
recorded value of P481.162 million, delayed/non-commissioning of
the new air traffic control facility costing P510.221 million, and non-
utilization of lighthouse spare parts/equipment worth P250.456
million not only caused delay in the achievement of their intended
purposes/benefits but may also result in the incurrence of additional
cost or wastage of government resources in the future.

8. National Labor Relations Commission (NLRC) Main/NCR
J udgment awards of decided cases and cash bonds on appealed cases
with an accumulated amount of P641.034 million which were
maintained in a Fiduciary Trust Fund and deposited under Fiduciary
Trust Account in UCPB and LBP for eight years since 2004 remained
unremitted to the Bureau of Treasury, contrary to E.O. No. 338 dated
May 17, 1996.

COMMISSION ON AUDIT


9. Philippine Coast Guard (PCG) PCG recorded the receipt of
Marine Environment and Protection Equipment and Supplies from the
DOTC in the total amount of P319 million without complete
documentation. The receipt included some pieces of equipment which
were not requested. There was no report submitted by PCG Technical
Inspection and Acceptance Committee.

10. UP System The P169.430 million rentals for the UP-Ayala Techno
Hub property could not be verified due to lack of supporting
documents, including the unsettled technical and auditorial issues
raised previously on the P4.2 billion, 25-year lease contract entered
into by the UP and the Ayala Land, Inc., delaying further the
determination of the accuracy, reasonableness and validity of said
project.

11. Office of Civil Defense (OCD) DND (a) The joint venture of
J oavi Philippines, Inc.; Talon Security Consulting & Trade Ltd.; and
Aquasports Boats and Yachts Co., Ltd. failed to deliver to the OCD 52
units of Rigid Hull Inflatable Boats by September 30, 2011, contrary
to the stipulation in their contract, but OCD issued the Notice of
Termination of contract only on J anuary 12, 2012, in violation of the
pertinent provisions of RA No. 9184. These boats could have been
used in rescue and relief operations during the recent catastrophic
floods in Metro Manila and provinces in Luzon caused by heavy
monsoon rains.

(b) Out of the total funds received of P140.0 million from DND-
Quick Response Fund (QRF) in 2008-2010, only P28.167 million or
20.12 per cent had been utilized as of December 31, 2011 due to
inadequate planning, thus depriving the proposed beneficiaries of the
intended benefits.

12. DOE Philippine Energy Efficiency Project (PEEP) The
distribution of the five million Compact Fluorescent Lamp (CFLs)
procured under Lot 1 of Component 1.2 National Residential Lighting
Program of the PEEP at a total cost of P171.593 million, programmed
to be distributed within a period of three months as per contract with
GRM International, Inc. dated September 9, 2009, was not yet
completed as at year-end of 2011 despite the lapse of two years and
three months with 359,711 pieces costing P13.6 million remaining
undelivered as of J anuary 12, 2012. Further, the 2,533,705
Incandescent Bulbs (IBs) stored at GRM International, Inc.
warehouse for disposal plus an undetermined number with the electric
cooperatives in Mindanao remained undisposed of as at year-end of
CY 2011.

COMMISSION ON AUDIT


B. LGS Audits

1. On the full implementation of R.A. No. 10121, the Philippine Disaster
Risk Reduction and Management (DRRM) Act of 2010 - The law
provides that not less than 5% of the regular income of LGUs shall be
set aside for Local DRRM Fund. Of the amount appropriated, 30%
shall be earmarked for quick response fund while 70% shall be
constituted into a special trust fund to support DRRM activities for
five years.

a. Marikina (1) Non-compliance with the full provisions of the law
and of City Ordinance No. 32, Series of 2011, and unavailability
of a DRRM Plan, precluded the City to effectively manage their
budgeted fund for LDRRM.

(2) The City has yet to implement fully the provisions of
R.A. No. 10121 and its Implementing Rules and Regulations
(IRRs) on the accounting of the LDRRMF and the reporting
requirements thereon.

b. Manila - The LDRRMF appropriated by the City is less than the
five per cent ceiling. The nature of the activities cited in three
programs overlapped while one project did not qualify within the
context of program/projects that may be funded from the
LDRRMF. In addition, disaster/calamity-related expenditures
were not accurately consolidated such that reported utilization was
misleading. Moreover, the unutilized balance of the LDRRMF
was not constituted as a Special Trust Fund to be used solely for
the purpose of supporting disaster risk reduction and management
activities within the next five years. There was, likewise,
incomplete reporting of LDRRMF utilization, and the unutilized
balance of the LDRRMF was not constituted as a Special Trust
Fund to be used solely for the purpose of supporting disaster risk
reduction and management activities within the next five years.

c. Pasay The City did not comply with the required composition of
the LDRRMC and has neither established the LDRRM Office nor
prepared the LDRRM Plan.

2. Manila (a) The City of Manila was unable to eliminate the
insufficiency of cash incurred in the previous year, hence, the cash
available totaling P1.006 billion was still insufficient to cover its
current liabilities, including taxes and other deductions withheld for
remittance to the BIR, GSIS, PhilHealth, Pag-IBIG and other agencies
amounting to P3.553 billion. Moreover, the practice of using part of
cash withheld or received for remittance to the said agencies or for the
implementation of specific project/program for other purposes
COMMISSION ON AUDIT


violated Section 309 (b) of R.A. No. 7160, Section 122, Volume I of
the Government Accounting and Auditing Manual (GAAM), and
Section 337 of R.A. No. 7160.

(b) The City granted financial assistance in the amount of at least
P1.404 billion to its officials and employees, as well as the national
government personnel stationed in or assigned to the City from
CY 2009 to J une 2011 despite the cash deficit to pay its obligations.
Also, the said expenses were erroneously charged against the
appropriations of the City for maintenance and other operating
expenses, contrary to Section 289, Volume I of the GAAM.

3. Tarlac City The continuous incurrence of obligations resulted in
cash overdraft of P163.322 million as of December 31, 2011. Trust
collections were misapplied and obligations due were not paid on
time.

4. Audits focusing on Credit Financing transactions entered into by
certain LGUs revealed the following:

a. Unutilized Loan Proceeds

o The plan of the Municipality of General Mariano Alvarez,
Cavite to relocate about 85 informal settlers inside the existing
municipal cemetery, in order to give way to its development,
did not push thru despite the purchase and development of the
lot for the new relocation site financed from the proceeds of
loans from the LBP amounting to P14.0 million due to
stoppage/discontinuity of negotiation with Gawad Kalinga to
supply the materials and labor for the housing construction and
in order for the beneficiaries to do their share of sweat equity.

b. Not Used for Intended Purpose

o The loan balance of Bacoor, Cavite with the GSIS Family
Bank amounting to P62.910 million was settled through
another loan from the DBP instead of utilizing its time
deposits amounting to P85.0 million, resulting in obliging
future internal revenue allotment (IRA) to pay said loan and
interest thereof instead of availing full use of the IRA in favor
of future programs and projects.

c. Completed Projects Not Utilized/Fully Utilized

o The Municipal Government of Pantabangan, Nueva Ecija has
undertaken unplanned computerization project costing
P15.964 million through debt financing, which project remains
COMMISSION ON AUDIT


idle or unutilized despite its completion, hence rendering the
said project futile.

o The materials recovery facility with composting sub-project
and a lot with an area of 6,393 sq. m. purchased for school site
costing P11.895 million and P28.768 million, respectively,
which were financed partly by loan remain unused, thereby
depriving the City Government of Antipolo and its
constituents of the desired results and benefits expected from
the projects. The City Government continues to pay interest
on the loan contracted for the unutilized projects.

d. Project Not Yet Completed

o The cost of Aguioas Overflow Bridge in Naguilian, La Union
funded out of loan with the LBP was not completed and was
not yet used by the constituents, thus the purpose for which the
loan was availed of was not achieved.

o Majayjay Falls Eco Tourism Park which was funded by a loan
was never completed and put into operation since its
construction in 2009 and became a wreckage without serving
its purpose, thus resulting in wastage of the amount loaned.

o Construction, Rehabilitation and Expansion of Water System
in the Municipality of Cataingan, Masbate funded out of the
loan amounting to P70.0 million secured from the DBP was
not completed within the contract time, contrary to the
agreement entered into by and between the LGU and the
contractor, thus depriving the targeted recipients of the
benefits that could have been derived from its immediate use.

5. PDAF utilization/non-utilization of fund

a. NCR Unutilized fund amounting to P102.271 million in the
Cities of Manila, Makati, Marikina, and Pasig, thus, defeating
their specific purposes and depriving the intended deficiencies of
the socio-economic benefits sought to be derived therefrom.

b. Region VII - The failure of Lapu-Lapu City to implement various
programs/projects/activities relative to financial assistance
received amounting to P59.372 million from other government
units and from PDAF/Countrywide Development Fund of
different legislators deprived the constituents of the benefits that
could have been derived therefrom.

c. Region XI - The PDAF received by the City Government of
Davao from CYs 2000-2010, which remained unutilized, in the
total amount of P25.080 million was reverted to the General Fund
COMMISSION ON AUDIT


as source of funds for Supplemental Budget No. 1 of CY 2011
since priority projects and programs were not identified by the
Office of the City Planning and Development; thus, the purpose
for which the fund was created during that period was not
achieved.

6. 20% Development Fund from IRA

a. Utilization of the fund
o Muntinlupa City - Of the 20% Development Fund amounting
to P114.88 million, only 50.53% was utilized and P34.99
million was used for personal services, operating and
administrative expenses of the City, contrary to DILG-DBM
J oint Circular No. 1, series of 2005 dated September 20, 2005.
o Paraaque City - While essentially provided with actual funds,
only 20 projects with a total cost of P77.701 million were
obligated of which 11 costing P31.001 million were actually
implemented and only one project costing P9.5 million was
partially paid P5.0 million during the year denoting a very low
utilization rate. In addition, of the P27.420 million continuing
appropriation from the immediately preceding year, only
P8.352 million was used for the payment of four completed
projects.
o Taguig City - The projects/programs funded under the 20%
Development Fund of the City Government for the CY 2011
amounting to P144.660 million were not implemented, thus
attainment of desirable socio-economic developments and
environmental management projects were not pursued.
Further, some of the identified programs/projects are not in
line with the guidelines set under DILG-DBM J oint
Memorandum Circular (J MC) No. 1 dated September 20,
2005.
o Dagupan City - The proposed projects under the 20%
Development Fund for CY 2011 were not approved by the
Sangguniang Panlungsod in its Appropriation Ordinance, thus
the related incurrence of expenses or contracts entered into by
Management in the implementation of the development
projects amounting to P26.562 million was not proper.
o Province of Quezon - The 20% Development Fund of the
Province amounting to P107.866 million remained unutilized
as of December 31, 2011, thus, depriving the intended
beneficiaries of the maximum benefits that could be derived
therefrom.
COMMISSION ON AUDIT


o Lucena City - The 20% Development Fund of the City
amounting to P49.848 million remained unutilized as of year-
end of 2011.

b. Appropriated amount below the statutory ceiling of 20% of IRA

o Paraaque City - The appropriation of P133.997 million for
development projects is less than the statutory requirement of
20% of the annual IRA as provided in Section 287 of
R.A. No. 7160 and DILG and DBM J MC No. 1, s. 2005 dated
September 20, 2005.

C. CGS Audits

1. BSP (a) Non-compliance with the dividend computation based on
R.A. No. 7656 resulted in the underpayment of dividends paid to the
National Government for years 2008 and 2009 amounting to P1.758
billion.

(b) Inappropriate recording of swap costs, contrary to paragraph 13 of
Philippine Accounting Standards (PAS) 1 resulted in misstatements
of affected accounts by P18.916 billion.

(c) Using two different methods in determining the historical costs of
foreign securities is contrary to the principle of consistency which
resulted in the understatement of Trading Gain or Loss-Foreign
Securities by P18.513 billion and understatement of the credit balance
of Revaluation of International Reserve - FX Rate Fluctuation by
P13.027 billion.

2. DBP (a) Recognition of a miscellaneous liability for the residual
gain between the revaluation of foreign borrowings and derivative
value of the foreign exchange risk cover overstated liabilities by
P6.984 billion, in violation of the provisions of PAS 39, MB
Resolution No. 1063, and BSP Circular No. 494.

(b) The Hybrid Tier 1 (HT1) securities were classified as Other Equity
Instrument contrary to PAS 32, and the Revised Framework, BASEL
Committee on Banking Supervision, resulting in the overstatement of
capital funds by P5.699 billion and understatement of liabilities by
P5.659 billion. In addition, the related transaction costs were not
amortized contrary to PAS 39.

(c) Official Development Assistance (ODA) loans/foreign
borrowings amounting to P9.842 billion withdrawn from various
funders from 2008 to 2009 remained unutilized as of December 31,
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2011 which may result in the delay or non-attainment of the purposes
for which such loans/borrowings were acquired.

3. LBP Total past due obligations of eight commercial borrowers
amounting to P698.478 million were not fully secured by hard
collateral, one of which has annotation of restrictions on title; and five
out of eight were restructured without strengthening the Banks
position, in violation of pertinent credit rules and regulations, putting
the interest of the Bank at risk.

4. Philippine Postal Savings Bank, Inc. (PPSBI) (a) Almost 78%
loan or a total of P193.086 million loan out of P248.181 million
outstanding loan for Project D.R.I.V.E. accounts were past due,
thereby casting doubt as to their collectibility.

(b) A loan of P75.0 million was granted to a borrower notwithstanding
violations of the provisions stated in the Manual of Lending
Operations resulting in the account becoming past due.

5. Home Guaranty Corporation (HGC) (a) Foreclosed assets account
remained overstated by at least P1.603 billion, recorded at guaranty
call instead of appraised values which is not in accordance with the
provisions of PAS 36.

(b) HGCs accumulated deficit of P12.771 billion continues to cast
doubt on its ability to provide a viable shelter program for the
homeless and underprivileged sectors of the society under Sections 5
and 7 of R.A. No. 8763, the HGC Act of 2000.

(c) The approved guaranty lines of P222.286 billion are 1,615% of the
guaranty capacity of P13.761 billion.

(d) HGC has been operating on a negative working capital by P2.928
billion as at December 31, 2011.

6. Quedan and Rural Credit Guarantee Corporation (QUEDANCOR)
The matured principal for Series A, B and C of QUEDANCOR
Multi-Series Bonds amounting to P1.418 billion remained unpaid as at
December 31, 2011, resulting in the accumulation of penalties
amounting to P1.079 billion which were not recorded in the books,
thereby understating the expense and liability accounts by the same
amount.

7. Light Rail Transit Authority (LRTA) Receipt of funds amounting
to P4.5 billion by LRTA from DOTC on December 29, 2011, released
to the latter by the DBM in October 2011 to cover the requirements
for the expansion of MRT 3, was not proper. The fund transfer was
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made pursuant to a Memorandum of Agreement (MOA) between
LRTA and DOTC without any supporting work program, and with no
bidding conducted yet by LRTA as the procurement agent of DOTC
for the project. Moreover, the release of fund for MRT 3 was
questionable as it is operating under Build-Lease-Transfer Agreement
with Metro Rail Transit Corporation Limited.

A related audit finding was included in the Consolidated AAR of the
DOTC for CY 2011.

8. Civil Aviation Authority of the Philippines (CAAP) The
Philippine Civil Aviation has not regained its Category I (pass) status
despite engaging the services of International Civil Aviation
Organization (ICAO) consultants from 1996 to 2011 with a total
amount of $14.835 million transferred to the Trust Fund account
maintained by ICAO.

9. Philippine Aerospace Development Corporation (PADC)
Revenues generated for the past 15 years were not sufficient to sustain
its operations, with accumulated net losses over the years amounting
to P166.0 million.

10. Manila International Airport Authority (MIAA) Twenty-one (21)
abandoned aircraft were left parked and exposed to natural elements at
the General Aviation area, depriving the MIAA of additional income
and posing risk to the approaching and leaving aircraft as well as to
the health and safety of the workers in the area.

11. National Electrification Administration (NEA) Unexpended
Subsidy Fund balances of P29.71 million were not returned to NEA
by the Electric Cooperatives.

D. SSS-SAO Audits

1. Province of Maguindanao (covering CYs 2007-2009) Around
P1.862 billion, granted as cash advances to two disbursing officers in
amounts far exceeding their maximum accountabilities, were
reportedly used to pay transactions of as high as P11.263 million. The
transactions were not subjected to competitive public bidding.
Moreover, these were supported with Official Receipts (ORs) which
were either denied by the suppliers or issued by suppliers without
permits or who cannot be located. The implementation of the reported
projects was also unlikely, as these were found to be 96% deficient.

2. DPWH-ARMM (covering CYs 2007-2009) Payments amounting to
P1.123 billion to 112 suppliers/contractors were either not supported
with documents and/or supported with documents that may be
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considered spurious. Checks released to 103 suppliers/contractors and
LGUs were encashed by only three individuals or deposited in two
common accounts. These procurements were also not subjected to
public bidding; 27 of these projects costing P422.797 million may be
considered either not implemented or implemented but not in
accordance with plans and specifications. These projects manifested
deficiencies amounting to P363.432 million.

3. Office of the Regional Governor of ARMM (covering CYs 2007-
2009) The grant and liquidation of cash advances by the disbursing
officers amounting to P866.513 million are highly doubtful. These
were granted without specific purpose and used for payments in
amounts as high as P13.48 million in a single day which is highly
improbable. These transactions were also not subjected to public
bidding and not fully documented. Transactions worth P393.804
million were denied by the suppliers while others worth P347.198
million were supported with spurious invoices.

Funds for unbooked prior years' obligations amounting to P261.66
million were released and obligations paid, one day upon release of
Notice of Cash Allocation (NCA), despite the absence of COAs
certification that the obligations were indeed valid, as required under
Section 19 of the General Appropriations Act for Fiscal Year 2008. Of
the 16 creditors/suppliers with alleged unpaid transactions ranging
from P0.739 million to as high as P67.329 million, 14 did not yet exist
at the time of transactions. Seven of them were located in mere
residential houses, with five located in the same residence. Moreover,
these transactions were not subjected to public bidding of which
payments amounting to P32.02 million were supported with spurious
invoices.

4. Selected LGUs in the Province of Maguindanao (covering CYs 2007-
2009) The funds acknowledged received by 10 municipalities were
not all deposited in their authorized depository accounts and were
used for the implementation of various projects without the benefit of
public bidding. Of the projects implemented, 50 projects were found
deficient by P458.976 million. Of these, transactions amounting to
P86.374 million were already denied by the concerned suppliers and
contractors.

E. LSS-FAIO Audits

1. DPWHNCR Claims for repairs of motor vehicles (MVs) were
irregular since these were processed and paid without vital supporting
documents required in DPWH, COA, OMB, MOF and MOTC
issuances clearly defining the guidelines for the repair and
maintenance of transport equipment. About 477 units of MVs were
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repaired for a total cost of P141.93 million without LTO registration,
527 units were without memorandum receipts (MRs) and 526 units
were without pre-repair inspection reports (PRIR). In addition,
official receipts issued by the suppliers in 1,089 Disbursement
Vouchers (DVs) amounting to P24.30 million for the repair of MVs
were not submitted for reimbursed claims for repair expenses, hence
the payments were disallowed in audit.

2. Malampaya Funds (allocated to the Provincial Government of
Palawan and the First Congressional District) The Bids and Awards
Committee (BAC) awarded the 217 infrastructure projects with total
cost of P1.714 billion to the contractors without posting the Invitation
to Apply for Eligibility and to Bid (IAEB) in the Government
Electronic Procurement System (PhilGEPS) and in the agency
website as required in Sections 8.2.1 and 21.2 of R.A. No. 9184.
Without such posting, widest dissemination of IAEB and best prices
for the projects were not secured.

3. MWSS (Cash Advances for payment of allowances/benefits for the
period 2005-2008) Cash Advances amounting to P60.483 million
for payment of allowances and benefits of COA Auditors assigned in
MWSS for the period J anuary 1, 2005 to May 31, 2008, were clearly
in violation of law, and not properly accounted for in the books and
liquidated as required under Section 168 of GAAM, Vol. I.
Concealment and manipulation were employed to avoid proper
accounting and liquidation.

4. Tacloban City Sub-District Engineering Office (TCSDEO)
Management failed to complete the submission of the documents
necessary to support the disbursements of government funds involving
P152.770 million for the implementation of 49 infrastructure projects
by TCSDEO as stated in the Notice of Suspensions (NSs) that
matured into Notice of Disallowances (NDs), hence, the
disbursements are deemed illegal for not complying with Section 4(6)
of P.D. No. 1445.

PART III

ACTIONS TAKEN
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Part III Actions Taken 31

I. AUDIT RECOMMENDATIONS

To address the common, significant and peculiar issues, problems, and violations
of law, rules and regulations discovered in audit, certain recommendations were
presented by the audit teams to the management of the Auditees, and reiterated in
the AARs. These recommendations to Management are summarized below:

A. Common

1. Unauthorized/Irregular/Unnecessary Expenses
Direct the concerned officials to explain/justify the irregular
disbursement of funds. If justification is not acceptable, cause the
immediate refund of the amounts involved from the claimants or
from all persons who authorized and/or approved the payments.
Exercise prudence in the discharge of fiscal responsibility
particularly the disbursement of funds to avoid wastage of
government funds and property.
Enhance the review process as well as supervision of the
processing of claims.

2. Unliquidated Cash Advances
Strictly implement the provisions of Section 4.1.3 of COA
Circular No. 97-002 on the grant, utilization and liquidation of
cash advances.
Demand immediate liquidation of the cash advances and/or return
the unused balance.
Impose the sanction of suspension of salaries.
Exhaust all possible means to locate the whereabouts of officials
and employees who are no longer connected with the Auditee and
require them to immediately liquidate and/or refund their
unliquidated cash advances.
Require the liquidation of outstanding cash advances by retiring
employees prior to and as a condition to the payment of any claim
or issuance of the clearance.

3. No Bidding/Not in Accordance with Procurement Law
Investigate the bidding and awarding of the contracts and hold
liable all those involved in the non-observance of R.A. No. 9184.
Enforce strict compliance with applicable laws, rules and
regulations on all procurement transactions.

4. Underassessment/Undercollection
Exert efforts and initiate other measures to enforce collection of
the agencys outstanding receivables and exercise proper control
and monitoring of amounts due the agency.
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5. Unutilized/Ineffective Projects
Take the necessary remedial measures to prevent the equipment/
facilities/projects from further deterioration and damage.
Provide adequate security measures to safeguard the assets.
Explore all the possibilities on how to make use of the equipment/
projects to recover part of the cost invested by the agency.
Coordinate with other government agencies involved in
implementing infrastructure projects to avoid overlapping with
projects of the DPWH.
Undertake accurate planning of the procurement activities to
ensure that the funds received for the projects are properly utilized
and conduct inspection/evaluation on the unutilized equipment/
project to determine their present status and hold persons
accountable for committed irregularity, if any.
For ineffective non-infrastructure projects, intensify the
information dissemination and make use of the available funds to
attract potential beneficiaries of the project.
Revisit/review the policies and procedures in the conduct of the
program to attract more interested and qualified beneficiaries.

6. Lack of Appropriation
Employ control measures to decline processing of expenditures
without appropriations.

7. Unliquidated Fund Transfers
Require the submission of the liquidation reports pertaining to the
unliquidated balances together with the Credit Notice (CN)
issued by the Resident Auditor and refund any unutilized balance.
Strictly enforce liquidation of fund transfers by implementing
agencies pursuant to the provisions of COA Circular No. 94-013
dated December 13, 1994 and the provisions of the MOA.
Refrain from granting additional fund transfers to IAs with
outstanding balances without requiring the liquidations of the
previous ones.
Continuously send demand letters to the head of recipient agencies
to submit liquidation reports of the funds entrusted to them.

8. Delayed or Non-remittance of Taxes Withheld/Loans/Premiums of
Employees and Other Trust Liabilities
Follow strictly the provisions on withholding of taxes and remit
the same within the prescribed period.
Require the Accountant to remit promptly all deductions and
contributions due the GSIS, Pag-IBIG and PhilHealth to avoid
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penalties and surcharges as well as suspension of privileges of the
members.

9. Non-existent Cash/Assets
Create a task force to conduct within a specified timeframe
detailed analysis of cash/PPE accounts and determine the causes
of discrepancies between the book and bank/inventory report
balances.
Pinpoint responsibility for the loss of assets, if any, and hold the
concerned persons accountable for said loss. Otherwise, prepare
guidelines on how the non-existing assets could be adjusted and if
warranted, request for authority to write-off from the COA.

10. Unimplemented Projects
Undertake bidding and award of contract only after the detailed
engineering investigation, survey and design, clearances, etc. for
the project have been sufficiently carried out as provided in the
IRR of R.A. No. 9184.
Strictly follow the guidelines set forth under the Regional Project
Monitoring and Evaluation System (RPMES) to ensure the early
detection of problems that would impede project implementation.

11. Shortages and Malversation of Funds
Initiate administrative and criminal charges against persons liable
for the shortages and malversed funds.

12. Delayed/Suspended Implementation of Projects
Strictly monitor project implementation and ensure that the project
is on schedule and, if necessary, issue a suspension once the
slippage is more than negative 15%.
Facilitate the issuance of variation orders and speed-up the
settlement of the road right of way (RROW) problems and
resolution of other issues/problems relating to suspended projects
so that the projects may be resumed.
Set a definite time table for the resumption of works and impose
liquidated damages and terminate or rescind contracts on
infrastructure projects with negative slippages.
Take appropriate action to cause the immediate completion of the
project and enforce legal action against the contractor for damages
or to recover any amount of losses.

13. Unremitted Income
Instruct the concerned offices to remit the unutilized collections,
interest income and balances of trust receipts to the Bureau of
Treasury in accordance with existing rules and regulations.

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14. Overpricing/Excessive Contract Cost
Abide strictly by and enforce the rules and procedures in the
preparation of cost estimates for all infrastructure projects to avoid
excessive contract costs.
Take necessary actions for the immediate settlement/correction of
the deficiencies noted in the technical review, evaluation of
contracts, and in the inspection of the projects.
Instruct the Accounting Division/Section to deduct from the
billing of the remaining contracts the excess cost and recover any
overpayments made to contractors.

15. Unsettled suspensions, disallowances and charges
Strictly monitor the settlement of suspensions, disallowances and
charges as mandated by COA Circular No. 2009-006 and strictly
enforce the provisions therein to ensure prompt settlement and
avoid accumulation thereof.

16. Fictitious Claims/Expenses
Investigate the fictitious transactions and if warranted initiate
administrative and criminal charges against the persons liable.

17. Untitled land
Facilitate the registration of the land in the name of the agency to
establish ownership over the property and to avoid possible
disputes.

18. Undeposited collections
Monitor and ensure that the Cashiers/Collecting Officers deposit
all collections regularly and intact to the Bureau of the Treasury or
to any authorized government depository banks as required under
existing regulations.

19. Unrecouped Advances to Contractors
Demand the immediate refund of the remaining unrecouped
advances from contractors or deduct the amount from the retention
money or any claims due the contractor.
Locate the whereabouts of the contractors with terminated/
rescinded contracts and take appropriate legal remedies/actions to
recover the unrecouped advances.
Impose sanction against the agency officials/personnel who may
be determined to be liable for the non-recovery of the advance
payments.

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20. Delayed Submission of DVs and F/S
Promptly submit to the Office of the Auditors the F/S, reports and
disbursement vouchers and their supporting documents to
facilitate the complete review and analysis of accounts and to
affirm the reliability of the managements assertion on the
existence/occurrence, validity, accuracy and completeness of the
recorded transactions.

21. Incomplete documentation
The concerned agencies should submit/produce immediately the
approved DVs and supporting documents of the paid claims,
otherwise, appropriate sanctions should be imposed on the
concerned officers and employees to include suspension of
salaries as mandated by Sec. 122 of P.D. No. 1445.

22. Failure to reconcile inventory report with book balances (GL and SL)
Instruct the concerned Supply Officers to: (a) promptly prepare the
Monthly Report of Supplies and Materials Issued (MRSMI) and
submit the same on time to the Accountant for recording; and (b)
maintain Stock Cards and reconcile property records periodically
with the accounting records to detect discrepancies and effect
immediate corrections, if necessary.
Observe the perpetual system in recording purchases and use the
MRSMI in recording issuances.

23. Failure to conduct/complete physical count of supplies and equipment
Conduct a comprehensive physical inventory of property, plant
and equipment and inventories and reconcile the results thereof
with the accounting records.
Maintain the Property, Plant and Equipment Ledger Card
(PPELC) for all PPE items and Stock Cards for all inventories
on stock.
Require the Supply Officer to complete and submit the Report on
the Physical Count of Property, Plant and Equipment (RPCPPE)
with all information as to date of acquisition, cost of assets, etc. to
the Accountant so that the latter can compute and recognize
depreciation charges for all PPE accounts.

24. Failure to Maintain Subsidiary Ledgers (SLs)/Reconcile SLs with
General Ledger (GL)/Unsupported Balances/Dormant Accounts
Create a committee to conduct the verification of the
undocumented/unreconciled balances by tracing prior years
records and transactions, to fully identify/document the
composition of the account.
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In the meantime that the unreconciled amounts are still not
adjusted, make proper disclosure in the Notes to Financial
Statements.
For accounts that could no longer be documented, proper
evaluation and disposition of the account should be initiated or
steps should be undertaken for the write-off of the balance.
Maintain updated SLs with relevant information to facilitate
verification and determination of the composition/details of the
account and reconcile the SL balances regularly with the
controlling account in the GL to detect errors/discrepancies in
recording and to effect immediate adjustment.

25. Incorrect Recording of Transactions/Misstatement of Accounts
The accountants concerned should make the necessary adjusting
entries to correct the balances of affected accounts and strengthen
the review and supervision over the work of subordinate personnel
to avoid errors in recording transactions.

26. Failure to prepare Bank Reconciliation Statement (BRS)
Verify the abnormal cash balances, reconcile the discrepancies of
the book and bank balances and effect the correcting/adjusting
entries for the discrepancies/errors noted.
Request monthly bank statements and prepare Monthly BRS on all
bank accounts. In cases of delayed receipt of bank statements,
make representations with the concerned depository banks for
prompt submission of bank statements.

27. Weak internal control and non-compliance with MOA/Agency
Circular/Agency Policy/Covenants
Strengthen internal control procedures to prevent the occurrence
of errors and safeguard assets of the government from
misappropriations, misuse and wastage.
Ensure that MOA on all inter-agency fund transfers specified the
projects to be undertaken under costs, which should be transferred
to the implementing agency; prepare and submit corresponding
reports of disbursements within five days after the end of each
month to the Accountant.
Return any unused balance of the trust funds upon completion of
the projects.

28. Undisposed Unserviceable Property
Dispose in accordance with the prescribed procedures, all
unserviceable assets to provide space which can be used for other
purposes, and earn additional income from the disposal thereof.

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B. Significant/Peculiar Audit Findings

COAs recommendations respecting significant and peculiar audit findings
are contained in the AAR of the concerned Auditee, which can be viewed at
the COA Website http://www.coa.gov.ph/.

II. SUMMARY STATUS OF ACTIONS TAKEN ON PRIOR YEARS AUDIT
RECOMMENDATIONS

In the NGS and CGS, there were more audit recommendations in prior years that
were fully implemented than recommendations that were not implemented. The
opposite trend is true in the LGUs where prior years audit recommendations not
implemented far exceeded the number of recommendations that were
implemented, to wit:

Table III.1. Summary of Status of Actions Taken on Prior Years Audit Recommendations
Sector Implemented
Partially
Implemented
Not Implemented Total
NGS 6,315 6,452 4,187 16,954
LGS 6,719 7,135 10,478 24,332
CGS 2,886 3,094 2,035 8,015
Total 15,920 16,681 16,700 49,301
% 32% 34% 34% 100%

III. SUSPENSIONS, DISALLOWANCES AND CHARGES

Pursuant to its legal authority and mandate, COA issues Notices of Disallowance,
Suspension or Charge, in the proper cases, against government officials/
employees and private parties liable for the transactions.

A Notice of Disallowance (ND) is issued to disapprove in audit a transaction,
either in whole or in part. The term applies to the audit of disbursements as
distinguished from Charge which applies to the audit of revenues/receipts.

A Notice of Suspension (NS) is a temporary disallowance covering
transactions or accounts which are prima facie illegal/improper/irregular unless
satisfactorily explained or justified by the responsible officers or until the
requirements on matter raised in the course of audit are submitted or complied
with.

A Notice of Charge (NC) is issued to include items or add to an accountable
officers accountability pertaining to the assessment, appraisal or collection of
revenues, receipts or other income such as that arising from an under-appraisal,
under-assessment or under-collection. As distinguished from disallowance
which refers to the audit of expenditures, the term charge is generally used in
connection with the audit of revenues/receipts.

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For CY 2011, the following were the Disallowances, Suspensions and Charges,
in peso value/amounts:

Table III.2-A. Suspensions, Disallowances and Charges Issued in CY 2011
Sector
Audit Action (in Million Pesos)
Disallowances Charges Suspensions
NGS 1,519 45 116,119
LGS 1,219 36 3,533
CGS 8,769 2 2,012
SSS 1,404 - -
LSS 347 9 -
Total 13,258 92 121,664

As of December 31, 2011, the status of Suspensions, Disallowances and Charges
is:

Table III.2-B. Suspensions, Disallowances and Charges by Audit Action
Audit Action
Beginning Balance
January 1, 2011
Issued Settled
Ending Balance
December 31, 2011
(in Million Pesos)
Suspensions 9,761 121,664 5,976 125,449
Disallowances 5,097 13,258 2,247 16,108
Charges 53,365 92 25.2 53,432

Table III.2-C. Suspensions, Disallowances and Charges by Sector
Audit Action
Beginning Balance
January 1, 2011
Issued Settled
Ending Balance
December 31, 2011
(in Million Pesos)
A. Suspensions
NGS 6,974 116,119 2,860 120,233
LGS 2,286 3,533 2,231 3,588
CGS 501 2,012 885 1,628
Total 9,761 121,664 5,976 125,449
B. Disallowances
NGS 1,056 1,519 63 2,512
LGS 954 1,219 49 2,124
CGS 2,636 8,769 2,135 9,270
SSS 0 1.404 0 1,404
LSS 451 347 0 798
Total 5,097 13,258 2,247 16,108
C. Charges
NGS 53,294 45 21 53,318
LGS 32 36 1 67
CGS 18 2 3 17
LSS 21 9 0.2 30
Total 53,365 92 25.2 53,432

IV. SUMMARY OF COA DECISIONS ON APPEALED CASES

Under the 2009 Revised Rules of Procedures of the COA (RRPC), decisions of
auditors are appealable within six months to their respective Directors (Cluster or
Regional) who have audit jurisdiction over the agency or jurisdiction over the
subject matter, such as in Fraud or Special Audits. In addition to the appellate
jurisdiction, the Cluster or Regional Director exercises original jurisdiction over
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requests for relief from accountability for losses due to fortuitous events or
natural calamities involving amounts in excess of P100,000.00 and for losses due
to acts of man; e.g., theft, robbery, and arson, involving amounts exceeding
P100,000.00 but not more than P500,000.00.

The Directors decision becomes final and executory unless appealed to the
Adjudication and Settlement Board (ASB) or the Commission Proper (CP),
composed of the Chairperson and the two Commissioners, depending on the
jurisdictional amount or subject matter of the case. The ASB was abolished by
the Commission Proper under COA Resolution No. 2012-001 dated March 22,
2012 to expedite the resolution of appealed cases, which were mostly appealed to
the CP anyway.

If the Director amends, modifies or alters the decision of the auditor, said
decision is elevated to the CP for automatic review.

Summarized below are the statistical data on decisions rendered by the Directors,
the ASB and the CP in 2011.

Table III.3-A. Decisions of the Commission Proper
Type of Cases No. of Cases
Amount
Involved
Amount
Granted
Amount
Denied
(in Million Pesos)
Disallowances/Suspensions/Charges 51 1,584.296 34.885 1,549.411
Relief from Accountability 3 1.417 0.000 1.417
Write-Off 9 42.871 33.267 9.604
Condonation 4 0.431 0.309 0.122
Money Claim 25 252.099 59.292 192.807
Motion for Reconsideration 15 764.778 0.582
764.196
Other Matters 16 301.738 301.678 0.060
Administrative Cases 7 - - -
Sub-Total 130 2,947.630 430.013 2,517.617

Table III.3-B: Decisions of the Adjudication and Settlement Board
Amount
Involved
Amount
Granted
Amount
Denied
(in Million Pesos)
Disallowances/Suspensions/Charges 80 25.936 9.664 16.272
Relief from Accountability 65 55.760 40.382 15.378
Write-Off 16 4.236 2.482
1.754
Condonation 1 0.036 0.036 -
Total 162 85.968 52.564 33.404

Table III.3-C. Decisions of the Directors in the Central Office
Amount
Involved
Amount
Granted
Amount
Denied
(in Million Pesos)
Disallowances/Suspensions/Charges 141 54,285.699 66.994 54,217.705
NGS 60 53,339.145 32.709 53,306.436
CGS 53 490.345 32.493 457.852
LGS 4 1.943 1.792 0.151
LSS 24 454.266 - 454.266
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Amount
Involved
Amount
Granted
Amount
Denied
(in Million Pesos)

Relief fromAccountability 14 5.984 5.320 0.664
NGS 5 2.823 2.609 0.214
LGS 1 1.811 1.811 0.000
LSS 8 1.350 0.900 0.450
Total 155 54,291.683 72.314 54,218.369

Table III.3-D. Decisions of the Directors in the Regional Offices
Amount
Involved
Amount
Granted
Amount
Denied
(in Million Pesos)
Disallowances/Suspensions/Charges 255 810.669 80.294 730.405
CAR 26 17.579 2.253 15.326
I 16 102.327 52.218 50.109
II 22 93.246 2.975 90.271
III 9 27.081 - 27.081
IV 28 156.267 5.908 150.359
V 14 12.711 3.590 9.121
VI 16 11.530 0.781 10.749
VII 15 36.135 - 36.135
VIII 10 76.488 - 76.488
IX 21 100.001 0.009 99.992
X 2 5.040 - 5.040
XI 23 18.905 0.501 18.404
XII 5 14.666 - 14.666
XIII 48 138.723 12.059 126.664

Relief fromAccountability 64 109.488 93.800 15.688
CAR 5 1.296 0.969 0.327
I 4 2.741 2.433 0.308
II 4 2.793 - 2.793
III 16 6.356 6.356 -
IV 7 17.721 17.721 -
V 1 0.386 - 0.386
VII 8 1.350 0.900 0.450
VIII 2 0.444 0.444 -
IX 4 62.910 62.910 -
X 2 0.214 0.153 0.061
XI 2 0.051 - 0.051
XII 3 1.440 1.440 -
XIII 5 11.724 0.412 11.312
ARMM 1 0.062 0.062 -

Motion for Reconsideration-Reg. II 1 2.019 1.396 0.623
Other Matters-Region VIII 1 48.239 0 48.239
Total 321 970.445 175.480 794.955

V. REFERRAL OF CASES TO THE OFFICE OF THE OMBUDSMAN
(OMB) AND TO OTHER GOVERNMENT AGENCIES

A total of 744 cases, involving an aggregate amount of P7.430 billion, resulting
from COA audit findings, have been referred to the OMB or referred to other
government agencies as of CY 2011.
COMMISSION ON AUDIT


Table III.4. Referral of Cases to the OMB and Other Government Agencies
Office
No. of
Cases
Amounts
Involved
(in Million
Pesos)
Malversation Violation of R.A. No. 3019 Others
No. of
Cases
Amount
(in Million
Pesos)
No. of
Cases
Amount
(in Million
Pesos)
No. of
Cases
Amount
(in Million
Pesos)
LSS (FAIO) 33 4,930.142 - - 33 4,930.142 - -
Region I 42 74.545 42 74.545 - - - -
Region II 35 111.197 2 10.288 1 13.000 32 87.909
Region III 14 22.862 14 22.862 - - - -
Region IV 89 112.073 26 48.147 - - 63 63.926
Region V 64 130.672 43 65.124 - - 21 65.548
Region VI 125 476.483 125 476.483 - - - -
Region VIII 1 0.128 1 0.128 - - - -
Region IX 67 100.378 32 31.064 3 12.054 32 57.260
Region X 148 1,140.474 48 41.219 37 176.912 63 922.343
Region XI 33 32.108 28 29.775 3 2.068 2 0.265
Region XIII 44 93.611 44 93.611 - - - -
ARMM 3 119.535 1 0.642 - - 2 118.893
CAR 46 85.726 45 85.482 1 0.244
Total 744 7,429.934 451 979.370 78 5,134.420 215 1,316.144

Of the total 744 cases, 451 pertained to Malversation cases involving P979.37
million, 78 were for Violations of R.A. No. 3019 (Anti-Graft and Corrupt
Practices Act) with an aggregate value of P5.134 billion, and 215 attributed to
other offenses involving P1.316 billion which include unliquidated cash
advances, failure to render accounts, among others. The details of these cases are
further broken down into current and prior years, as follows:

Table III.4-A Malversation Cases Referred to the OMB and Other Government Agencies
Office
No. of
Cases
Amounts
Involved
(in Million Pesos)
CY 2011 Prior Years
No. of
Cases
Amount
(in Million Pesos)
No. of
Cases
Amount
(in Million Pesos)
Region I 42 74.545 10 17.383 32 57.162
Region II 2 10.288 2 10.288 - -
Region III 14 22.862 3 1.716 11 21.146
Region IV 26 48.147 - - 26 48.147
Region V 43 65.124 4 8.101 39 57.023
Region VI 125 476.483 11 24.727 114 451.756
Region VIII 1 0.128 1 0.128 - -
Region IX 32 31.064 2 11.207 30 19.857
Region X 48 41.219 48 41.219 - -
Region XI 28 29.775 3 2.610 25 27.165
Region XIII 44 93.611 8 6.072 36 87.539
ARMM 1 0.642 1 0.642 - -
CAR 45 85.482 3 24.010 42 61.472
Total 451 979.370 96 148.103 355 831.267

Table III.4-B Violation of R.A. No. 3019 Referred to the OMB and Other Government Agencies
Office
No. of
Cases
Amounts
Involved
(in Million Pesos)
CY 2011 Prior Years
No. of
Cases
Amount
(in Million Pesos)
No. of
Cases
Amount
(in Million Pesos)
LSS (FAIO) 33 4,930.142 8 2,263.877 25 2,666.265
Region II 1 13.000 1 13.000 - -
Region IX 3 12.054 - - 3 12.054
Region X 37 176.912 37 176.912 - -
Region XI 3 2.068 3 2.068 - -
CAR 1 0.244 1 0.244 - -
Total 78 5,134.420 50 2,456.101 28 2,678.319

COMMISSION ON AUDIT


Table III.4-C Other Cases Referred to the OMB and Other Government Agencies
Office
No. of
Cases
Amounts
Involved
(in Million Pesos)
CY 2011 Prior Years
No. of
Cases
Amount
(in Million Pesos)
No. of
Cases
Amount
(in Million Pesos)
Region II 32 87.909 - - 32 87.909
Region IV 63 63.926 32 45.846 31 18.080
Region V 21 65.548 3 4.198 18 61.350
Region IX 32 57.260 - - 32 57.260
Region X 63 922.343 63 922.343 - -
Region XI 2 0.265 2 0.265 - -
ARMM 2 118.893 2 118.893 - -
Total 215 1,316.144 102 1,091.545 113 224.599

Of the 33 cases referred by LSS-FAIO to OMB, 25 amounting to P2.666 billion
were pending at the beginning of CY 2011, 8 involving P2.264 billion were filed
during the year. Three cases involving P15.493 million were
archived/closed/terminated, leaving a balance of 30 pending cases amounting to
P4.915 billion at the end of the year.

Table III.4-D. Cases referred by LSS-FAIO to the OMB
As of
January 1, 2011
Filed/Referred
CY 2011
Total
Archived/Closed/
Terminated
CY 2011
As of
December 31, 2011
No. Amount No. Amount No. Amount No. Amount No. Amount
25 2,666.265 8 2,263.877 33 4,930.142 3 15.493 30 4,914.649

The COA is closely working with the OMB to ensure the successful investigation
and prosecution of cases against officials and employees involved in graft and
corruption, and violation of pertinent laws and rules in the government
operations. The COA and OMB formed a J oint Investigation Team (J IT) in
April 2012 to give priority attention to the investigation and prosecution of
selected high profile-high value cases referred in previous years and concluded
audits as of J uly 2012.

Table III.4-E. Cases Under Investigation by COA-OMB JIT
Cases
Year Referred to
OMB
Amount Involved
(in Million Pesos)
Utilization of the Palawan Malampaya Fund 2011 1,782.000
Anomalies in the QUEDANCOR Swine Program 2009-2011* 1,481.123
DA-GMA Farm Inputs Fund 2010 728.000
AFP-RSBS Investments 2009 266.589
DA fertilizer fund scam 2009 137.499
Procurement of helicopters by PNP 2012 104.985
Selected transactions of the GSIS 2009 63.975
MWSS allowances and benefits 2011 60.484
Procurement of rubber boats by the Philippine Navy 2009 50.000
Total 4,674.655
*Separate audits conducted on the various QUEDANCOR District Offices filed in different years

COMMISSION ON AUDIT


VI. RECOVERIES AND REFUNDS

A. Administrative Recoveries

The NDs and NCs issued by the Auditors which were not appealed, and the
decisions rendered by the Directors, ASB and CP which were likewise not
appealed, become final and executory. The agency head is notified of the
finality of the decisions through the issuance of a Notice of Finality of
Decision (NFD) by the concerned Auditor or Director for decisions they
rendered, by the General Counsel for ASB decisions, and by the
Commission Secretary for CP decisions. The corresponding COA Order of
Execution (COE) is issued by the concerned Director for his/her decision
and that of the Auditor which became final and executory, and by the
General Counsel for decisions rendered by the ASB, CP and the Supreme
Court to enforce a settlement of an audit disallowance or charge. In 2011, a
total of P256.962 million were refunded to/recovered by the government.

Table III.5. Recoveries and Refunds in CY 2011
Sector/
Office
Amount Refunded/Recovered
Total
CER/AOM
Auditor's
ND/NC
CD/ASB
Decision
CP
Decision
SC
Decision
(in Million Pesos)
LSS-ALSO - 4.176 3.100 - 0.856 8.132
LSS-FAIO - 0.214 - - - 0.214
CGS 0.380 21.143 0.119 - 113.236 134.878
NGS 1.553 23.141 6.820 0.057 1.449 33.020
LGS - 0.205 - - - 0.205
CAR - 0.098 - - - 0.098
I - 6.331 - - - 6.331
II 1.591 2.966 - - - 4.557
III 0.050 10.074 - - - 10.124
IV - 5.402 - - - 5.402
V 0.252 5.742 0.014 - - 6.008
VI 1.683 11.106 0.003 0.862 - 13.654
VII 0.016 0.953 - - - 0.969
VIII - 3.661 - - - 3.661
X - 2.793 - - - 2.793
XI - 14.319 1.082 - - 15.401
XII 0.036 1.706 - - - 1.742
XIII 5.087 3.726 - - - 8.813
ARMM 0.960 - - - - 0.960
Total 11.608 117.756 11.138 0.919 115.541 256.962

B. Supreme Court Decisions

In 2011, the SC promulgated nine decisions on Petitions for Certiorari of
CP Decisions, eight of which upheld these Decisions. Of the eight, five
decisions ruled to refund the disallowed amounts, two did not require the
persons liable to refund the disallowance on the ground of good faith; while
one did not involve a disallowance, but the audit jurisdiction of COA over
the Boy Scouts of the Philippines. The five decisions where refunds were
ordered are as follows:
COMMISSION ON AUDIT


Home Guaranty Corporation (HGC), G.R. No. 194054, J anuary 11,
2011 involving the payment of benefits to separated officers and
employees under the Early Separation Incentive Program in the total
amount of P203.857 million;
Land Bank of the Philippines, Ipil Branch, Zamboanga del Sur, G.R.
No. 167219, February 8, 2011 involving the payment for undelivered
cattle amounting to P3.115 million;
City Government of Surigao, G.R. No. 195393, J une 7, 2011
involving the payment of foliar fertilizer amounting to P3.249 million;
Government Service Insurance System (GSIS), G. R. No. 162372,
October 19, 2011 - whose Employees Loyalty Incentive
Plan/Retirement Financial Plan was declared void and recipients of
retirement pay were ordered to refund the total amount of P65.628
million; and
Cooperative Development Authority (CDA), G.R. No. 157838, March
8, 2011 - relative to the procurement of computers.

Significantly, the payment of Exemplary Public Service Award to 3-term
councilors of the City Government of Manila totaling P9.923 million was
not required to be refunded by the SC, although the COA disallowance was
affirmed. The same disposition was reached in the rice allowance totaling
P1.865 million granted by the NEA.

VII. AUDIT OF INTELLIGENCE FUNDS

Intelligence and Confidential Funds are audited by the Intelligence and
Confidential Funds Audit Unit (ICFAU), Office of the COA Chairperson,
pursuant to COA Circular Nos. 2003-002 and 2003-003, both dated J uly 30,
2003, for NGAs and GOCCs, and LGUs, respectively.

For CY 2011, the ICFAU received liquidation reports involving a total of P4.248
billion of cash advances for intelligence and confidential expenses pertaining to
current and prior years. Of this total amount, liquidation reports worth P1.633
billion were allowed in audit for which credit notices were issued, while P2.243
billion were issued deficiency memos and returned to the Accountable Officers
for submission of certain requirements. At year end, P2.615 billion worth of
liquidation reports submitted were still under audit.

Table III.6. Audit of Intelligence Funds
Sector
Amount of Liquidation Reports (in Million Pesos)
Balance

Received
Allowed and Issued
Credit Advices
Issued Deficiency
Memos
(A) (B) (C) (D)
LGS 2,782.759 1,017.739 1,259.486 1,765.020
NGS 1,156.820 380.097 782.315 776.723
CGS 308.226 235.435 200.810 72.791
Total 4,247.805 1,633.271 2,242.611 2,614.534
COMMISSION ON AUDIT


VIII. THE WAY FORWARD

This report sums up the audit functions rendered by COA for CY 2011, in faithful
adherence to its constitutional mandate under Article IX-D of the 1987 Philippine
Constitution, the legal framework under P.D. No. 1445 and other applicable laws,
and the various rules and regulations.

As a vibrant partner in nation-building, COA is fully committed to the promotion
of good governance, transparency and accountability in the public service.

In pursuit thereof, COA has adopted four (4) major thrusts for 2011-2014,
namely:

Integrity and Independence
Organizational Efficiency
Professionalism and Technical Competence
Strategic Partnerships and Linkages

These thrusts constitute the roadmap of COA in the next three years and
completely support the Philippine Development Plan of the Aquino
Administration and its Social Contract with the Filipino people. A meaningful
audit would assure the public and taxpayers that the funds and other resources
used for the different priority areas of development of the 16-point agenda were
expended accordingly.

We hope that the 2011 Audit Performance Summary Report on the audit
functions of COA will serve as useful and reliable tools of our decision and
policy-makers.

ANNEXES

COMMISSION ON AUDIT

Annex A 1 of 10
ANNEX A
NATIONAL GOVERNMENT AGENCIES
List of Auditees

I. Departments/Head Offices/Stand Alone Agencies

Congress of the Philippines
Senate of the Philippines
Senate Electoral Tribunal
Commission on Appointments
House of Representatives
House of Representatives Electoral Tribunal

Office of the President
Office of the President - Proper
Commission on Information & Communication Technology
Early Childhood Care and Development Council
National Computer Center
National Telecommunication Commission
Telecommunications Office
Mindanao Development Authority
Office of the Presidential Adviser on the Peace Process
Office of the Special Envoy on Transnational Crime
Presidential Anti-Organized Crime Commission

Office of the Vice President

Department of Agrarian Reform
Office of the Secretary

Department of Agriculture
Agricultural Credit Policy Council
Bureau of Fisheries and Aquatic Resources
Cotton Development Administration
Fertilizer and Pesticide Authority
Fiber Industry Development Authority
Livestock Development Council
National Agricultural and Fishery Council
National Meat Inspection Services
Philippine Carabao Center
Philippine Center for Post Harvest and Modernization (formerly BUPRE)
Agricultural Training Institute
Bureau of Animal Industry
Bureau of Agricultural Statistics
Bureau of Agricultural Research
Bureau of Plant Industry
Bureau of Soils and Water Management
National Fisheries Research & Development Institute

Department of Budget and Management
COMMISSION ON AUDIT

Annex A 2 of 10

Government Procurement Policy Board-Technical Support Office
Procurement Services

Department of Education
National Book Development Board
National Council for Children's Television
National Museum
Philippine High School for the Arts
National Education Testing and Research Center
School Health and Nutrition Center
Educational Developments Projects Implementing Task Force
Bureau of Alternative Learning Systems
Bureau of Elementary Education
Bureau of Secondary Education

State Colleges and Universities

National Capital Region
Eulogio "Amang" Rodriguez Institute of Science and Technology
Marikina Polytechnic College
Philippine Normal University
Philippine State College of Aeronautics
Polytechnic University of the Philippines
Rizal Technology University
Technological University of the Philippines
University of the Philippines
University of the Philippines - Diliman
UP-Manila/Philippine General Hospital

Region I
Don Mariano Marcos Memorial State University
Ilocos Sur Polytechnic State College
Mariano Marcos State University
North Luzon Philippines State College
Pangasinan State University
University of Northern Philippines

Cordillera Administrative Region
Abra State University
Apayao State College
Benguet State University
Ifugao State University
Kalinga-Apayao State College
Mountain Province State Polytechnic College

Region II
Batanes State College
Cagayan State University
Isabela State University
Nueva Vizcaya State University
Quirino State University
COMMISSION ON AUDIT

Annex A 3 of 10

Region III
Aurora State College of Technology
Bataan Peninsula State University
Bulacan Agricultural College
Bulacan State University
Central Luzon State University
Don Honorio Ventura Technological State University
Nueva Ecija University of Science and Technology
Pampanga Agricultural College
Philippine Merchant Marine Academy
Ramon Magsaysay Technological University
Tarlac College of Agriculture
Tarlac State University

Region IV-A (CALABARZON)
Batangas State University
Cavite State University
Laguna State Polytechnic University
Southern Luzon State University
University of Rizal System

Region IV-B (MIMAROPA)
Marinduque State College
Mindoro State College of Agriculture and Technology
Occidental Mindoro State College
Palawan State University
Romblon State University
Western Philippines University

Region V
Bicol University
Camarines Norte State College
Camarines Sur Polytechnic Colleges
Catanduanes State Colleges
Central Bicol State University of Agriculture
Dr. Emilio D. Espinosa Sr. Memorial State College of Agriculture and Technology
Partido State University
Sorsogon State College

Region VI
Aklan State University
Capiz State University
Carlos C. Hilado Memorial State College
Guimaras State College
Iloilo State College of Fisheries
Negros State College of Agriculture
Northern Iloilo Polytechnic State College
Northern Negros State College of Science and Technology
University of Antique
Western Visayas College of Science and Technology
West Visayas State University

COMMISSION ON AUDIT

Annex A 4 of 10

Region VII
Bohol Island State University
Cebu Normal University
Cebu Technological University

Negros Oriental State University
Siquijor State College

Region VIII
Eastern Samar State University
Eastern Visayas State University
Leyte Normal University
Naval State University
Northwest Samar State University
Polompon Institute of Technology
Samar State University
Southern Leyte State University
University of Eastern Philippines
Visayas State University

Region IX
Basilan State College
J .H. Ceriles State College
J ose Rizal Memorial State University
Western Mindanao State University
Zamboanga City State Polytechnic College
Zamboanga State College of Marine Science and Technology

Region X
Bukidnon State University
Camiguin Polytechnic State College
Central Mindanao State University
Mindanao University of Science and Technology
MSU - Iligan Institute of Technology
Misamis Oriental State College of Agriculture and Technology
Northwestern Mindanao State College of Science and Technology

Region XI
Davao del Norte State College
Davao Oriental State College of Science and Technology
Southern Philippines Agri-Business and Marine and Aquatic School of Technology
University of Southeastern Philippines

Region XII
Cotabato City State Polytechnic College
Cotabato Foundation College of Science and Technology
Sultan Kudarat State University
University of Southern Mindanao

Region XIII (CARAGA)
Agusan del Sur State College of Agriculture and Technology

Caraga State University

Surigao del Sur State University
COMMISSION ON AUDIT

Annex A 5 of 10
Mindanao State University - General Santos City
Surigao State College of Technology

ARMM
Adiong Memorial Polytechnic State College
Mindanao State University
MSU-Tawi-Tawi College of Technology and Oceanography
Sulu State College
Tawi-tawi Regional Agricultural College

Department of Energy

Department of Environment and Natural Resources
Environmental Management Bureau
Land Registration Authority
Mines and Geosciences Bureau
National Commission on Indigenous People
National Mapping and Resource Information Authority
Land Management Bureau
Forest Management Bureau
Protected Areas and Wildlife Bureau

Pasig River Rehabilitation Commission

Department of Finance
Bureau of Customs
Bureau of Customs - MICP
Bureau of Customs - NAIA Customhouse
Bureau of Customs - Port Area
Bureau of Internal Revenue
Bureau of Local Government Finance
Bureau of the Treasury-Proper
Central Board of Assessment Appeals
Cooperative Development Authority
Fiscal Incentives Review Board
Insurance Commission
Municipal Development Fund Office
National Tax Research Center
Privatization Management Office

Department of Foreign Affairs
Foreign Service Institute
Technical Cooperation Council of the Philippines
UNESCO National Commission of the Philippines
Philippine Visiting Forces Agreement Commission

Department of Health
Amang Rodriguez Memorial Medical Center
COMMISSION ON AUDIT

Annex A 6 of 10

Bureau of Quarantine
Commission on Population
Dr. Jose Fabella Memorial Hospital
Dr. Jose N. Rodriguez Memorial Hospital
J ose R. Reyes Memorial Medical Center
National Children's Hospital
National Nutrition Council
Philippine Orthopedic Center
Quirino Memorial Medical Center
Valenzuela Medical Center
San Lazaro Hospital
National Center for Mental Health
Rizal Medical Center
San Lorenzo Ruiz Women's Hospital
Food and Drugs Administration
Research Institute for Tropical Medicine
Tondo Medical Center
East Avenue Medical Center
Las Pinas General Hospital & Satellite Trauma Center

Dept. of the Interior and Local Government
Bureau of Fire Protections
Bureau of J ail Management and Penology
Local Government Academy
National Police Commission
Philippine National Police
Philippine National Police-Special Action Force
Philippine Public Safety College

Department of Justice
Bureau of Corrections
Bureau of Immigrations
National Bureau of Investigation
Office of the Government Corporate Council
Office of the Solicitor General
Parole and Probation Administration
Presidential Commission on Good Government
Public Attorney's Office

Department of Labor and Employment
Institute for Labor Studies
National Conciliation and Mediation Board
National Labor Relations Commission
National Maritime Polytechnic
National Wages and Productivity Commission
Philippine Overseas Employment Administration
Professional Regulations Commission
Technical Education and Skills Development Authority
Bureau of Workers with Special Concerns
COMMISSION ON AUDIT

Annex A 7 of 10

Department of National Defense
Armed Forces of the Philippines
General Headquarters
Philippine Air Force
Philippine Army
Philippine Navy
Presidential Security Group
AFP Commissary Exchange Service
AFP Medical Center
AFP Dental Service Command
51st Engineer Brigade
Naval Intelligence Security Force
Philippine Navy Finance Center
Manila Naval Hospital
Philippine Marine Corps
Naval Construction Brigade
Naval Reserve Command
Bonifacio Naval Station
Government Arsenal
National Defense College of the Philippines
Office of the Civil Defense
Philippine Veterans Affairs Office
Veterans Memorial Medical Center

Department of Public Works and Highways
Road Board- Motor Vehicle Users' Charge (MVUC) Funds

Department of Science and Technology
Advanced Science and Technology Institute
Food and Nutrition Research Institute
Forest Product Research and Development Institute
Industrial Technology Development Institute
Metal Industry Research and Development Center
National Academy of Science and Technology
National Research Council of the Philippines
Philippine Atmospheric, Geophysical and Astronomical Services Administration
Philippine Council for Agriculture, Aquatic and Natural Resources Research and Development
Philippine Council for Health Research and Development
Philippine Institute of Volcanology and Seismology
Philippine Nuclear Research Institute
Philippine Science High School System
Philippine Textile Research Institute
Science Education Institute
Science and Technology Information Institute
Technology Application and Promotion Institute
Philippine Council for Industry, Energy and Emerging Technology Research and Development

Department of Social Welfare and Development
COMMISSION ON AUDIT

Annex A 8 of 10
Council for the Welfare of Children and Youth
Inter- Country Adoption Board

Department of Tourism
Intramuros Administration
National Parks Development Committee

Department of Trade and Industry
Board of Investments
Construction Industry Authority of the Philippines
Construction Manpower Development Foundation
Philippine Trade Training Center
Product Development and Design Center of the Philippines
Intellectual Property Office of the Philippines
Public Private Partnership Center of the Philippines

Department of Transportation and Communications
Civil Aeronautics Board
Land Transportation Franchising and Regulatory Board
Land Transportation Office
Maritime Industry Authority
Office of the Transport Cooperatives
Office for Transportation Security
Philippine Coast Guard
Toll Regulatory Board

Legislative Executive Development Advisory Council

National Economic and Development Authority
Office of the Director-General
National Statistical Coordination Board
National Statistics Office
Philippine Council for Sustainable Development
Philippine National Volunteer Service Coordinating Agency
Statistical Research and Training Center
Tariff Commission

Office of the Press Secretary (Presidential Communications Operations Office)
Presidential Communications Operations Office
Bureau of Broadcast Services
Bureau of Communication Services
National Printing Office
News and Information Bureau
Philippine Information Agency
Presidential Broadcast Staff (RTVM)
Presidential Communications Development and Strategic Planning Office

Other Executive Offices
Anti-Money Laundering Council
Commission on Higher Education
COMMISSION ON AUDIT

Annex A 9 of 10
Commission on the Filipino Language
Commission on Filipinos Overseas
Dangerous Drugs Board
Energy Regulatory Commission
Film Development Council of the Philippines
Games and Amusement Board
Housing and Land Use Regulatory Board
Housing and Urban Development Coordinating Council
Movie and Television Review and Classification Board
National Anti-Poverty Commission
National Water Resources Board
National Archives of the Philippines
Climate Change Commission
National Commission on Culture and the Arts
National Commission on Muslim Filipinos
National Council on Disability Affair
National Historical Commission of the Philippines
National Intelligence Coordinating Agency
National Library
National Security Council
National Youth Commission
Optical Media Board
Philippine Commission on Women (formerly NCRFW)
Philippine Drug Enforcement Agency
Philippine Racing Commission
Philippine Sports Commission
Presidential Commission for the Urban Poor
Presidential Legislative Liaison Office
Presidential Management Staff
Securities and Exchange Commission

Autonomous Region of Muslim Mindanao
Regional Autonomous Government
ARMM Social Fund
Regional Legislative Assembly

Constitutional Commissions/Offices
Civil Service Commission
Career Executive Service Board
Commission on Audit
Commission on Election

Commission on Human Rights

Office of the Ombudsman
Office of the Ombudsman
Office of the Deputy Ombudsman for Luzon
ODO - Office of the Special Prosecutor
Off. of the Dep. Ombudsman for Military & Other Law Enforcement Offices

The Judiciary
Supreme Court of the Philippines
Presidential Electoral Tribunal
COMMISSION ON AUDIT

Annex A 10 of 10
Court of Appeals
Court of Tax Appeals
Sandiganbayan

Metropolitan Manila Development Authority

Sub-Total 375

II. Auditees Whose Financial Statements/Accounts are
Consolidated to the Departments and Head Offices

Regional Offices - 938
Bureaus - 37
Attached Agencies - 22
District/Division Offices - 873

Field Operating Units including National High Schools and
Elementary Schools
- 11,768

Sub-Total 13,638

Total 14,013

COMMISSION ON AUDIT

Annex B 1 of 12
ANNEX B
LOCAL GOVERNMENT SECTOR
List of Auditees

Provinces/Cities/
Municipalities
No. of
Brgys
Provinces/Cities/
Municipalities
No. of
Brgys
Provinces/Cities/
Municipalities
No. of
Brgys
NCR

Pilar 19

MT. PROVINCE

Cities

Sallapadan 9

Barlig 11

Caloocan City 188

San Isidro 9

Bauko 22

Las Pias City 20

San J uan 19

Besao 14

Makati City 33

San Quintin 6

Bontoc 16

Malabon City 21

Tayum 11

Natonin 11

Mandaluyong City 27

Tineg 10

Paracelis 9

Manila 897

Tubo 10

Sabangan 15

Marikina City 16

Villaciosa 8

Sadanga 8

Muntinlupa City 9

APAYAO

Sagada 19

Navotas City 14

Calanasan 18

Tadian 19

Paraaque City 16

Conner 21

Pasay City 201

Flora 16 REGION I

Pasig City 30

Kabugao 21

Provinces

Quezon City 142

Luna 22

Ilocos Norte

San J uan City 21

Pudtol 22

Ilocos Sur

Taguig City 28

Sta. Marcela 13

La Union

Valenzuela City 32

BENGUET

Pangasinan
Municipality

Atok 8

Cities

Pateros 10

Bakun 7

Laoag City 80

Bokod 10

Batac City 43
CAR

Buguias 14

Candon City 42

Provinces

Itogon 9

Vigan City 39

Abra

Kabayan 13

San Fernando City 59

Apayao

Kapangan 15

Alaminos City 39

Benguet

Kibungan 7

Dagupan City 31

Ifugao

La Trinidad 16

San Carlos City 86

Kalinga

Manyakan 12

Urdaneta City 34

Mountain Province

Sablan 8

Municipalities
Cities

Tuba 13

ILOCOS NORTE

Baguio City 129

Tublay 8

Adams 1

Tabuk City 42

IFUGAO

Bacarra 43
Municipalities

Aguinaldo 16

Badoc 31

ABRA

Alfonso Lista 20

Bangui 15

Baay-Licuan 11

Asipulo 9

Espiritu Banna 20

Bangued 31

Banaue 18

Burgos 11

Boliney 8

Hingyon 12

Carasi 3

Bucay 21

Hungduan 9

Currimao 23

Bucloc 4

Kiangan 14

Dingras 31

Daguioman 4

Lagawe 20

Dumalneg 1

Danglas 7

Lamut 18

Marcos 13

Dolores 15

Mayoyao 27

Nueva Era 11

La Paz 12

Tinoc 12

Pagudpud 16

Lacub 6

KALINGA

Paoay 31

Lagangilang 17

Balbalan 14

Pasuquin 33

Lagayan 5

Lubuagan 9

Piddig 23

Langiden 6

Pasil 14

Pinila 25

Luba 8

Pinukpuk 23

San Nicolas 24

Malibcong 12

Rizal 14

Sarrat 24

Manabo 11

Tanudan 16

Solsona 22

Penarrubia 9

Tinglayan 20

Vintar 33

Pidigan 15

COMMISSION ON AUDIT

Annex B 2 of 12

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Municipalities
No. of
Brgys

ILOCOS SUR

Aguilar 16

Municipalities

Alilem 9

Alcala 21

BATANES

Banayoyo 14

Anda 18

Basco 6

Bantay 34

Asingan 21

Itbayat 5

Burgos 26

Balungao 20

Ivana 4

Cabugao 33

Bani 27

Mahatao 4

Caoayan 17

Basista 13

Sabtang 6

Cervantes 13

Bautista 18

Uyugan 4

Galimuyod 24

Bayambang 77

CAGAYAN

G. del Pilar 7

Binalonan 24

Abulug 20

Lidlidda 11

Binmaley 33

Alcala 25

Magsingal 30

Bolinao 30

Allacapan 27

Nagbukel 12

Bugallon 24

Amulung 47

Narvacan 34

Burgos 14

Aparri 42

Quirino 9

Calasiao 24

Baggao 48

Salcedo 21

Dasol 18

Ballesteros 19

San Emilio 8

Infanta 13

Buguey 30

San Esteban 10

Labrador 10

Calayan 12

San Ildefonso 15

Laoac 22

Camalaniugan 28

San J uan 32

Lingayen 32

Claveria 41

San Vicente 7

Mabini 16

Enrile 22

Santa 26

Malasiqui 73

Gattaran 50

Santa Catalina 24

Manaoag 26

Gonzaga 25

Santa Cruz 7

Mangaldan 30

Iguig 23

Santa Lucia 44

Mangatarem 82

Lallo 35

Santa Maria 9

Mapandan 15

Lasam 30

Santiago 49

Natividad 18

Pamplona 18

Santo Domingo 36

Pozorubbio 34

Penablanca 24

Sigay 33

Rosales 37

Piat 18

Sinait 36

San Fabian 34

Rizal 29

Sugpon 6

San J acinto 19

Sanchez-Mira 18

Suyo 8

San Manuel 14

Sta. Ana 38

Tagudin 43

San Nicolas 33

Sta. Praxedes 16

LA UNION

San Quintin 21

Sta. Teresita 10

Agoo 49

Sison 28

Sto. Nino 13

Aringay 24

Sta. Barbara 29

Solana 31

Bacnotan 47

Sta. Maria 23

Tuao 32

Bagulin 10

Sto. Tomas 10

ISABELA

Balaoan 36

Sual 19

Alicia 34

Bangar 33

Tayug 21

Angadanan 59

Bauang 39

Umingan 58

Aurora 33

Burgos 12

Urbiztondo 21

Benito Soliven 29

Caba 17

Villasis 21

Burgos 14

Luna 40

Cabagan 26

Naguilian 37 REGION II

Cabatuan 22

Pugo 14

Provinces

Cordon 26

Rosario 33

Batanes

Delfin Albano 29

San Gabriel 15

Cagayan

Dinapigue 6

San J uan 41

Isabela

Divilacan 12

Santol 24

Nueva Vizcaya

Echague 64

Sto. Tomas 11

Quirino

Gamu 16

Supiden 17

Cities

Ilagan 91

Tubao 18

Tuguegarao City 49

J ones 42

PANGASINAN

Cauayan City 65

Luna 19

Agno 17

Santiago City 37

Maconagon 10

COMMISSION ON AUDIT

Annex B 3 of 12

Provinces/Cities/
Municipalities
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Provinces/Cities/
Municipalities
No. of
Brgys

Mallig 18

San J ose Del Monte 26

NUEVA ECIJ A

Naguilian 25

Cabanatuan City 89

Aliaga 26

Palanan 17

Gapan City 23

Bongabon 28

Quezon 15

Palayan City 20

Cabiao 23

Quirino 21

San J ose City 38

Carrangalan 17

Ramon 19

Science City of Muoz 37

Cuyapo 51

Reina Mercedes 20

Angeles City 33

Gabaldon 16

Roxas 26

San Fernando City 35

G.M. Natividad 20

San Agustin 23

Tarlac City 76

Gen. Tinio 12

San Guillermo 26

Olongapo City 17

Guimba 64

San Isidro 13

Municipalities

J aen 27

San Manuel 19

AURORA

Laur 17

San Mariano 36

Baler 13

Licab 11

San Mateo 33

Casiguran 24

Llanera 22

San Pablo 17

Dilasag 11

Lupao 24

Sta. Maria 20

Dinalungan 9

Nampicuan 21

Sto. Tomas 27

Dingalan 11

Pantabangan 14

Tumauini 46

Dipaculao 25

Penaranda 10

NUEVA VIZCAYA

Maria Aurora 40

Quezon 16

A. Castaneda 6

San Luis 18

Rizal 26

Ambaguio 8 BATAAN

San Antonio 16

Aritao 22

Abucay 9

San Isidro 9

Bagabag 17

Bagac 14

San Leonardo 15

Bambang 25

Dinalupihan 46

Sta. Rosa 33

Bayombong 25

Hermosa 23

Sto. Domingo 24

Diadi 19

Limay 12

Talavera 53

Dupax del Norte 15

Mariveles 18

Talugtog 28

Dupax del Sur 19

Morong 5

Zaragosa 19

Kasibu 30

Orani 29

PAMPANGA:

Kayapa 30

Orion 23

Apalit 12

Quezon 12

Pilar 19

Arayat 30

Sta. Fe 16

Samal 14

Bacolor 21

Solano 22

BULACAN

Candaba 33

Villaverde 9

Angat 16

Florida Blanca 33

QUIRINO

Balagtas 9

Guagua 31

Aglipay 25

Baliuag 27

Lubao 44

Cabarroguis 17

Bocaue 19

Mabalacat 27

Diffun 33

Bulacan 14

Macabebe 25

Maddela 32

Bustos 14

Magalang 27

Nagtipunan 16

Calumpit 29

Masantol 26

Saguday 9

D. R. Trinidad 8

Mexico 43

Guiguinto 14

Minalin 15
REGION III

Hagonoy 26

Porac 29

Provinces

Marilao 16

San Luis 17

Aurora

Norzagaray 13

San Simon 14

Bataan

Obando 11

Sasmuan 12

Bulacan

Pandi 22

Sta. Ana 14

Nueva Ecija

Paombong 14

Sta. Rita 10

Pampanga

Plaridel 19

Sto. Tomas 7

Tarlac

Pulilan 19

TARLAC:

Zambales

San Ildefonso 36

Anao 18

Cities

San Miguel 49

Bamban 15

Balanga City 25

San Rafael 34

Camiling 61

Malolos City 51

Sta. Maria 24

Capaz 20

Meycauayan City 59

COMMISSION ON AUDIT

Annex B 4 of 12

Provinces/Cities/
Municipalities
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Brgys
Provinces/Cities/
Municipalities
No. of
Brgys

Concepcion 45

Calapan City 62

LAGUNA

Gerona 44

Puerto Princesa City 66

Alaminos 15

La Paz 21

Municipalities

Bay 15

Mayantoc 24

BATANGAS

Cabuyao 18

Moncada 37

Agoncillo 21

Calauan 17

Paniqui 35

Alitagtag 19

Cavinti 19

Pura 16

Balayan 48

Famy 20

Ramos 9

Balete 13

Kalayaan 3

San Clemente 12

Bauan 40

Liliw 33

San J ose 13

Calaca 40

Los Banos 14

San Manuel 15

Calatagan 25

Luisiana 23

Sta. Ignacia 24

Cuenca 21

Lumban 16

Victoria 26

Ibaan 26

Mabitac 15

ZAMBALES

Laurel 21

Magdalena 24

Botolan 31

Lemery 46

Majayjay 40

Cabangan 22

Lian 19

Nagcarlan 52

Candelaria 16

Lobo 26

Paete 9

Castillejos 14

Mabini 34

Pagsanghan 16

Iba 14

Malvar 15

Pakil 13

Masinloc 13

Mataas na Kahoy 16

Pangil 8

Palauig 19

Nasugbu 42

Pila 17

San Antonio 14

Padre Garcia 18

Rizal 11

San Felipe 11

Rosario 48

San Pedro 20

San Marcelino 18

San J ose 33

Sta. Cruz 26

San Narciso 17

San J uan 42

Sta. Maria 25

Sta. Cruz 25

San Luis 26

Siniloan 20

Subic 16

San Nicolas 18

Victoria 9

San Pascual 29

QUEZON

REGION IV

Sta. Teresita 17

Agdanganan 12

Provinces

Sto. Tomas 30

Alabat 19

Batangas

Taal 42

Atimonan 42

Cavite

Talisay 21

Buenavista 37

Laguna

Taysan 20

Burdeos 14

Quezon

Tingloy 15

Calauag 81

Rizal

Tuy 22

Candelaria 25

Marinduque

CAVITE

Catanauan 46

Mindoro Occidental

Alfonso 32

Dolores 16

Mindoro Oriental

Amadeo 26

Gen. Luna 27

Palawan

Bacoor 73

Gen. Nakar 19

Romblon

Carmona 14

Guinayangan 54

Cities

Gen. E. Aguinaldo 14

Gumaca 59

Batangas City 105

Gen. Alvarez 27

Infanta 36

Lipa City 72

Gen. Trias 33

J omalig 5

Tanauan City 48

Imus 97

Lopez 95

Cavite City 84

Indang 36

Lucban 32

Dasmarinas 75

Kawit 23

Macalelon 30

Tagaytay City 34

Magallanes 16

Mauban 40

Trece Martirez City 13

Maragondon 27

Mulanay 28

Calamba City 54

Mendez-Nunez 24

Padre Burgos 22

San Pablo City 80

Naic 30

Pagbilao 27

Sta. Rosa City 18

Noveleta 16

Panukulan 12

Binan City 24

Rosario 20

Patnanungan 6

Lucena City 33

Silang 64

Perez 14

Tayabas City 66

Tanza 41

Pitogo 39

Antipolo City 16

Ternate 10

Plaridel 9

COMMISSION ON AUDIT

Annex B 5 of 12

Provinces/Cities/
Municipalities
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Provinces/Cities/
Municipalities
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Brgys
Provinces/Cities/
Municipalities
No. of
Brgys

Polilio 20

Puerto Galera 13

Sorsogon

Quezon 24

Roxas 20

Cities

Real 17

San Teodoro 8

Legazpi City 70

Sampaloc 14

Socorro 26

Ligao City 55

San Andres 7

Victoria 32

Tabaco City 47

San Antonio 20

PALAWAN

Iriga City 36

San Francisco 16

Aborlan 19

Naga City 27

San Narciso 24

Agutaya 10

Masbate City 30

Sariaya 43

Araceli 13

Sorsogon City 64

Tagkawayan 45

Balabac 20

Municipalities

Tiaong 31

Bataraza 22

ALBAY

Unisan 36

Brookespoint 18

Bacacay 56

RIZAL

Busuanga 14

Camalig 50

Angono 10

Cagayancillo 12

Daraga 54

Baras 10

Coron 23

Guinobatan 44

Binangonan 40

Culion 14

J ovellar 23

Cainta 7

Cuyo 17

Libon 47

Cardona 18

Dumaran 16

Malilipot 18

J ala-jala 11

El Nido 18

Malinao 29

Morong 8

Espanola 9

Manito 15

Pililia 9

Kalayaan 1

Oas 53

Rodriguez 11

Linapacan 10

Pio Duran 33

San Mateo 15

Magsaysay 11

Polangui 44

Tanay 19

Narra 23

Rapi-rapu 34

Taytay 5

Quezon 14

Santo Domingo 23

Teresa 9

Rizal 11

Tiwi 25

MARINDUQUE

Roxas 31

CAMARINES NORTE

Boac 61

San Vicente 10

Basud 29

Buenavista 15

Taytay 31

Capalonga 22

Gasan 25

ROMBLON

Daet 25

Mogpog 37

Alcantara 12

J ose Panganiban 27

Santa Cruz 55

Banton 17

Labo 52

Torrijos 25

Cajidiocan 14

Mercedes 26

MINDORO OCCIDENTAL

Calatrava 7

Paracale 27

Abra de Ilog 9

Concepcion 9

San Lorenzo Ruiz 12

Calintaan 7

Corcuera 15

San Vicente 9

Looc 9

Ferrol 6

Santa Elena 19

Lubang 16

Looc 12

Talisay 15

Magsaysay 12

Magdiwang 9

Vinzons 19

Mamburao 15

Odiongan 25

CAMARINES SUR

Paluan 12

Romblon 31

Baao 30

Rizal 11

San Agustin 15

Balatan 17

Sablayan 22

San Andres 13

Bato 33

San J ose 38

San Fernando 12

Bombon 8

Sta. Cruz 11

San J ose 5

Buhi 38

MINDORO ORIENTAL

Santa Fe 11

Bula 33

Baco 27

Sta. Maria 6

Cabusao 9

Bansud 13

Calabanga 48

Bongabong 36 REGION V

Camaligan 13

Bulalacao 15

Provinces

Canaman 24

Gloria 27

Albay

Caramoan 49

Mansalay 17

Camarines Norte

Del Gallego 32

Naujan 70

Camarines Sur

Gainza 8

Pinamalayan 37

Catanduanes

Garchitorena 23

Pola 23

Masbate

Coa 34

COMMISSION ON AUDIT

Annex B 6 of 12

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Provinces/Cities/
Municipalities
No. of
Brgys

Lagonoy 38

Bulan 63

New Washington 16

Libmanan 75

Bulusan 24

Numancia 17

Lupi 38

Casiguran 25

Tangalan 15

Magarao 15

Castilla 34

ANTIQUE

Milaor 20

Donsol 51

Anini-y 23

Minalabac 25

Gubat 42

Barbaza 39

Nabua 42

Irosin 28

Belison 11

Ocampo 25

J uban 25

Bugasong 27

Pamplona 17

Magallanes 34

Caluya 18

Pasacao 19

Matnog 40

Culasi 44

Pili 26

Pilar 49

Hamtic 47

Presentacion 18

Prieto Diaz 23

Laua-an 40

Ragay 38

Santa Magdalena 14

Liberta 19

Sagnay 19

Pandan 34

San Fernando 22 REGION VI

Patnongon 36

San J ose 29

Provinces

San J ose 28

Sipocot 46

Aklan

San Remigio 45

Siruma 22

Antique

Sebaste 10

Tigaon 23

Capiz

Sibalom 76

Tinambac 44

Guimaras

Tibiao 21

CATANDUANES

Iloilo

Tobias Fornicer 50

Bagamanoc 18

Negros Occidental

Valderrama 22

Baras 29

Cities

CAPIZ

Bato 27

Roxas City 47

Cuartero 22

Caramoan 27

Iloilo City 180

Dao 20

Gigmoto 9

Passi 51

Dumalag 19

Pandan 26

Bacolod City 61

Dumarao 33

Panganiban 23

Bago City 24

Ivisan 15

San Andres 38

Cadiz City 22

J amindan 30

San Miguel 24

Escalante City 21

Maayon 32

Viga 31

Himamaylan City 19

Mambusao 26

Virac 63

Kabankalan City 32

Panay 42

MASBATE

La Carlota City 14

Panitan 26

Aroroy 41

Sagay City 25

Pilar 24

Baleno 24

San Carlos City 18

Pontevedra 26

Balud 32

Silay City 16

Pres. Roxas 22

Batuan 14

Sipalay City 17

Sapian 10

Cataingan 36

Talisay City 27

Sigma 21

Cawayan 37

Victorias City 26

Tapaz 58

Claveria 22

Municipalities

GUIMARAS

Dimasalang 20

AKLAN

Buenavista 36

Esperanza 20

Altavas 14

J ordan 14

Mandaon 26

Balete 10

Nueva Valencia 22

Milagros 27

Banga 30

San Lorenzo 12

Mobo 29

Batan 20

Sibunag 14

Monreal 11

Buruanga 15

ILOILO

Palanas 24

Ibajay 35

Ajuy 34

Pio V. Corpuz 18

Kalibo 16

Alimodian 51

Placer 35

Lezo 12

Anilao 21

San Fernando 26

Libacao 24

Badiangan 31

San J acinto 21

Madalag 25

Balasan 23

San Pascual 22

Makato 18

Banate 18

Uson 35

Malay 17

Barotac Nuevo 29

SORSOGON

Malinao 23

Barotac Viejo 26

Barcelona 25

Nabas 20

Batad 24

COMMISSION ON AUDIT

Annex B 7 of 12

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Provinces/Cities/
Municipalities
No. of
Brgys

Bingawan 14 REGION VII

Loon 67

Cabatuan 68

Provinces

Mabini 22

Calinog 59

Bohol

Maribojoc 22

Carles 33

Cebu

Panglao 10

Concepcion 25

Negros Oriental

Pilar 21

Dingle 33

Siquijor

Pres. Garcia 23

Duenas 47

Cities

Sagbayan 24

Dumangas 45

Tagbilaran City 15

San Isidro 12

Estancia 25

Bogo City 29

San Miguel 18

Guimbal 33

Carcar City 15

Sevilla 13

Igbaras 46

Cebu City 80

Sierra-Bullones 22

J aniuay 60

Danao City 42

Sikatuna 10

Lambunao 73

Lapu-Lapu City 30

Talibon 25

Leganes 18

Mandaue City 27

Trinidad 20

Lemery 31

Naga City 28

Tubigon 34

Leon 85

Talisay City 22

Ubay 44

Maasin 50

Toledo City 38

Valencia 35

Miag-ao 119

Bais City 35

CEBU

Mina 22

Bayawan City 28

Alcantara 9

New Lucena 21

Canlaon City 12

Alcoy 8

Oton 37

Dumaguete City 30

Alegria 9

Pavia 18

Guihulngan City 33

Aloquinsan 15

Pototan 50

Tanjay City 24

Argao 45

San Dionisio 29

Municipalities

Asturias 27

San Enrique 28

BOHOL

Badian 29

San J oaquin 85

Albuquerque 11

Balamban 28

San Miguel 24

Alicia 15

Bantayan 25

San Rafael 9

Anda 16

Barili 42

Sta. Barbara 60

Antequera 21

Boljo-on 11

Sara 42

Baclayon 17

Borbon 19

Tigbauan 52

Balilihan 31

Carmen 21

Tubungan 48

Batuan 15

Catmon 20

Zaraga 24

Bien Unido 15

Compostela 17

NEGROS OCCIDENTAL

Bilar 19

Consolacion 21

Binalbagan 16

Buenavista 35

Cordova 13

Calatrava 40

Calape 33

Daan Bantayan 20

Candoni 9

Candijay 21

Dalaguete 33

Cauayan 25

Carmen 29

Dumanjug 37

E. B. Magalona 23

Catigbian 22

Ginatilan 14

Hinigaran 24

Clarin 24

Liloan

Hinobaan 13

Corella 8

Madridejos 14

Ilog 15

Cortes 14

Malabuyoc 14

Isabela 30

Dagohoy 15

Medellin 14

La Castellana 13

Danao 17

Minglanilla 19

Manapla 12

Dauis 12

Moalboal 19

Moises Padilla 15

Dimiao 35

Oslob 15

Murcia 23

Duero 21

Pilar 21

Pontevedra 20

Garcia-Hernandez 30

Pinamungahan 13

Palupandan 20

Guindulman 24

Poro 26

D.S. Benedicto 7

Inabanga 19

Ronda 17

San Enrique 10

J agna 50

Samboan 14

Toboso 9

Getafe 33

San Fernando 15

Valladolid 16

Lila 18

San Francisco 21

Loay 24

San Remegio 15

Loboc 28

Santa Fe 27

COMMISSION ON AUDIT

Annex B 8 of 12

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Municipalities
No. of
Brgys
Provinces/Cities/
Municipalities
No. of
Brgys

Santander 10

Cabucgayan 13

Matalom 30

Sibonga 10

Caibiran 17

Mayorga 16

Sogod 25

Culaba 17

Merida 22

Tabogon 18

Kawayan 20

Palo 33

Tabuelan 25

Maripipi 15

Palompon 50

Tuburan 12

Naval 26

Pastrana 29

Tudela 54

EASTERN SAMAR

San Isidro 19

NEGROS ORIENTAL 11

Arteche 20

San Miguel 21

Amlan 8

Balangiga 13

Sta. Fe 20

Ayungon 24

Balangkayan 15

Tabango 13

Bacong 22

Can-avid 28

Tabon-Tabon 16

Basay 10

Dolores 46

Tanauan 54

Bindoy 22

Gen. MacArthur 30

Tolosa 15

Dauin 23

Giporlos 18

Tunga 8

J imalalud 28

Guiuan 60

Villaba 35

La Libertad 29

Hernani 13

NORTHERN SAMAR

Mabinay 32

J ipapad 13

Allen 20

Manjuyod 27

Lawa-an 16

Biri 8

Pamplona 16

Llorente 33

Bobon 18

San J ose 14

Maslog 12

Capul 12

Sta. Catalina 22

Maydolong 20

Catarman 55

Siaton 26

Mercedes 16

Catubig 47

Sibulan 15

Oras 42

Gamay 26

Tayasan 28

Quinapondan 25

Laoang 56

Valencia 24

Salcedo 41

Lapinig 15

Vallehermoso 15

San J ulian 16

Las Navas 53

Zamboanguita 10

San Policarpo 17

Lavezares 26

SIQUIJ OR

Sulat 18

Lope de Vega 22

Larena 23

Taft 24

Mapanas 13

Lazi 18

LEYTE

Mondragon 24

Maria 22

Abuyog 63

Palapag 32

San J uan 15

Alang-Alang 54

Pambujan 26

Siquijor 42

Albuera 16

Rosario 11

E. Villanueva 14

Babatngon 25

San Antonio 10

Barugo 37

San Isidro 14
REGION VIII

Bato 32

San J ose 16

Provinces

Burauen 77

San Roque 16

Biliran

Calubian 53

San Vicente 7

Eastern Samar

Capoocan 21

Silvino Lubos 26

Leyte

Carigara 49

Victoria 16

Northern Samar

Dagami 65

SAMAR

Samar

Dulag 45

Almagro 23

Southern Leyte

Hilongos 51

Basey 51

Cities

Hindang 20

Calbiga 41

Borongan City 61

Inopacan 20

Daram 58

Baybay City 92

Isabel 24

Gandara 69

Ormoc City 110

J aro 46

Hinabangan 21

Tacloban City 138

J avier 28

J iabong 34

Calbayog City 57

J ulita 26

Marabut 24

Catbalogan City 157

Kananga 23

Matuguinao 20

Maasin City 70

La Paz 35

Motiong 30

Municipalities

Leyte 30

Pagsanghan 13

BILIRAN

McArthur 31

Paranas 44

Almeria 13

Mahaplag 28

Pinabacdao 24

Biliran 11

Matag-ob 21

San J orge 41

COMMISSION ON AUDIT

Annex B 9 of 12

Provinces/Cities/
Municipalities
No. of
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Provinces/Cities/
Municipalities
No. of
Brgys
Provinces/Cities/
Municipalities
No. of
Brgys

San J ose de Buan 14

Mutia 22

Titay 30

San Sebastian 14

Pinan 30

Tungawan 25

Sta. Margarita 36

Polangco 31

Sta. Rita 38

Rizal 22 REGION X

Sto. Nino 13

Salug 23

Provinces

Talalora 11

Sergio Osmena, J r. 39

Bukidnon

Tarangnan 41

Siayan 22

Camiguin

Tagapul-an 14

Sibuco 28

Lanao del Norte

Villareal 38

Sibutad 16

Misamis Occidental

Zumarraga 25

Sindangan 52

Misamis Oriental

SOUTHERN LEYTE

Siocon 26

Cities

Anahawan 14

Sirawai 34

Malaybalay City 46

Bontoc 40

Tampilisan 20

Valencia City 31

Hinunangan 40

ZAMBOANGA DEL SUR

Iligan City 44

Hinundayan 17

Aurora 44

Oroquieta City 47

Libagon 14

Bayog 28

Ozamiz City 51

Liloan 24

Dimataling 24

Tangub City 55

Limasawa 6

Dinas 30

Cagayan de Oro City 80

Macrohon 30

Dumalinao 30

El Salvador City 15

Malitbog 37

Dumingag 44

Gingoog City 79

Padre Burgos 11

Guipos 17

Municipalities

Pintuyan 23

J osefina 14

BUKIDNON

St. Bernard 30

Kumalarang 18

Baungon 16

San Francisco 22

Labangan 25

Cabanglasan 15

San J uan 18

Lakewood 14

Damulog 17

San Ricardo 15

Lapuyan 26

Dangcagan 14

Silago 15

Mahayag 29

Don Carlos 29

Sogod 45

Margosatubig 17

Impasug-ong 13

Tomas Oppus 29

Midsalip 33

Kadingilan 17

Molave 25

Kalilangan 14
REGION IX

Pitogo 15

Kibawe 23

Provinces

Ramon Magsaysay 27

Kitaotao 35

Zamboanga del Norte

San Miguel 18

Lantapan 14

Zamboanga del Sur

San Pablo 28

Libona 14

Zamboanga Sibugay

Sominot 18

Malitbog 11

Cities

Tabina 15

Manolo Fortich 22

Dapitan City 50

Tambulig 31

Maramag 20

Dipolog City 21

Tigbao 18

Pangantucan 19

Pagadian City 54

Tukuran 25

Quezon 31

Zamboanga City 98

Vincenzo A. Sagun 14

San Fernando 24

Isabela City 45

ZAMBOANGA SIBUGAY

Sumilao 10

Municipalities

Alicia 27

Talakag 29

ZAMBOANGA DEL NORTE

Buug 27

CAMIGUIN

Baliguian 17

Diplahan 22

Catarman 14

Godod 17

Imelda 18

Guinsiliban 7

Gutalac 33

Ipil 28

Mahinog 13

J ose Dalman 18

Kabasalan 29

Mambajao 15

Kalawit 14

Mabuhay 18

Sagay 9

Katipunan 30

Malangas 25

LANAO DEL NORTE

Labason 13

Naga 23

Bacolod 16

La Libertad 20

Olutanga 19

Balo-I 21

Leon B. Postigo 18

Payao 29

Baroy 23

Liloy 37

Roseller Lim 26

Kapatagan 33

Pres. Manuel Roxas 22

Siay 29

Kauswagan 13

Manukan 16

Talusan 14

Kolambugan 26

COMMISSION ON AUDIT

Annex B 10 of 12

Provinces/Cities/
Municipalities
No. of
Brgys
Provinces/Cities/
Municipalities
No. of
Brgys
Provinces/Cities/
Municipalities
No. of
Brgys

Lala 27 REGION XI

Caraga 17

Linamon 8

Provinces

Cateel 16

Maigo 13

Compostela Valley

Gov. Generoso 20

Matungao 12

Davao del Norte

Lupon 21

Munai 26

Davao del Sur

Manay 17

Nunungan 25

Davao Oriental

San Isidro 16

Pantao-Ragat 20

Cities

Tarragona 10

Pantar 21

Island Garden City of
Samal
46

Poona-Piagapo 26

Panabo City 40 REGION XII

Magsaysay 24

TagumCity 23

Provinces

Salvador 25

Davao City 182

N. Cotabato

Sapd 17

Digos City 26

Saranggani

Sultan Naga Dimaporo 37

Mati City 26

South Cotabato

Tagoloan 7

Municipalities

Sultan Kudarat

Tangkal 18

COMPOSTELA VALLEY

Cities

Tubod 24

Compostela 16

Kidapawan City 40

MISAMIS OCCIDENTAL

Laak 40

General Santos City 26

Aloran 38

Mabini 11

Koronadal City 27

Baliangao 15

Maco 37

Cotabato City 37

Bonifacio 28

Maragusan 24

Tacurong City 20

Calamba 19

Mawab 11

Municipalities

Clarin 29

Monkayo 21

NORTH COTABATO

Concepcion 18

Montevista 20

Alamada 17

Don. V. Chiongbian 11

Nabunturan 28

Aleosan 19

J imenez 24

New Bataan 16

Antipas 13

Lopez J aena 28

Pantukan 13

Arakan 28

Panaon 16

DAVAO DEL NORTE

Banisilan 20

Plaridel 33

Asuncion 20

Carmen 28

Sapang Dalaga 28

Carmen 20

Kabacan 24

Sinacaban 17

Dujali 5

Libungan 20

Tudela 33

Kapalong 14

Magpet 32

Alubijid 16

New Corella 20

Makilala 38

Balingasag 30

San Isidro 13

Matalam 34

Balingoan 9

Sto. Tomas 19

Midsayap 57

Binuangan 8

Talaingod 3

M'Lang 37

Claveria 24

DAVAO DEL SUR

Pigcawayan 40

Gitagum 11

Bansalan 25

Pikit 42

Initao 16

Don Marcelino 15

Pres. Roxas 25

J asaan 15

Hagonoy 21

Tulugan 29

Kinoguitan 15

J ose Abad Santos 26

SARANGANI

Lagonglong 10

Kiblawan 30

Alabel 12

Laguindingan 11

Magsaysay 22

Gian 31

Libertad 9

Malalag 15

Kiamba 19

Lugait 8

Malita 30

Maasim 16

Magsaysay 25

Matanao 33

Maitum 19

Manticao 13

Padada 17

Malapatan 12

Medina 19

Sta. Cruz 18

Malungon 31

Naawan 10

Sta. Maria 22

SOUTH COTABATO

Opol 14

Sarangani 12

Banga 22

Salay 18

Sulop 25

Lake Sebu 19

Sugbong Cogon 10

DAVAO ORIENTAL

Norala 14

Tagoloan 10

Baganga 18

Polomolok 23

Talisayan 18

Banay-banay 14

Sto. Nino 10

Villanueva 11

Boston 8

Surallah 17

COMMISSION ON AUDIT

Annex B 11 of 12

Provinces/Cities/
Municipalities
No. of
Brgys
Provinces/Cities/
Municipalities
No. of
Brgys
Provinces/Cities/
Municipalities
No. of
Brgys

Tampakan 14

Trento 16

Sulu

Tantangan 13

Veruela 20

Tawi-Tawi

T'Boli 25

DINAGAT ISLANDS

Cities

Tupi 15

Basilisa 27

Lamitan City 45

SULTAN KUDARAT

Cagdianao 14

Islamic City of Marawi 96

Bagumbayan 19

Dinagat 12

Municipalities

Columbio 16

Libjo 16

BASILAN

Esperanza 19

Loreto 10

Akbar 9

Isulan 17

San J ose 12

Al-Barka 16

Kalamansig 15

Tubajon 9

Lantawan 11

Lambayong 26

SURIGAO DEL NORTE

Maluso 10

Lebak 27

Alegria 12

Muhammad Adjul 25

Lutayan 11

Bacauag 9

Hadji Muthamad 20

Ninoy Aquino 20

Burgos 6

Sumisip 29

Palimbang 40

Claver 14

Tabuan Lasa 12

Pres. Quirino 19

Dapa 29

Tipo-Tipo 11

Del Carmen 20

Tiburan 10
REGION XIII

Gen. Luna 19

Ungkaya Pukan 12

Provinces

Gigaquit 13

LANAO DEL SUR

Agusan del Norte

Mainit 21

Bacolod Kalawi 26

Agusan del Sur

Malimono 14

Balabagan 27

Surigao del Norte

Pilar 15

Balindong 38

Surigao del Sur

Placer 20

Bayang 49

Dinagat Island

San Benito 6

Binadiyan 26

Cities

San Francisco 11

Buadiposo Buntong 33

Butuan City 86

San Isidro 12

Bubong 36

Cabadbaran City 31

Santa Monica 11

Bumbaran 17

Bayugan City 43

Sison 12

Butig 16

Surigao City 54

Socorro 14

Calanogas 17

Tandag City 21

Taganaan 14

Ditsaan Ramain 35

Bislig City 24

Tubod 9

Ganassi 32

Municipalities

SURIGAO DEL SUR

Kapai 20

AGUSAN DEL NORTE

Barobo 21

Kapatagan 15

Buenavista 25

Bayabas 7

Lumba Bayabao 38

Carmen 8

Cagwait 11

Lumbaca Unayan 9

J abonga 15

Cantilan 17

Lumbatan 21

Kitcharao 11

Carmen 8

Lumbanayague 22

Las Nieves 20

Carrascal 14

Madalum 37

Magallanes 8

Cortes 12

Madamba 24

Nasipit 19

Hinatuan 24

Maguing 34

R.T. Romualdez 8

Lanuza 13

Malabang 37

Santiago 8

Lianga 13

Marantao 34

Tubay 13

Lingig 18

Marogong 24

AGUSAN DEL SUR

Madrid 14

Masiu 35

Bunawan 10

Marihatag 12

Molundo 26

Esperanza 47

San Agustin 13

Pagawayan 18

La Paz 15

San Miguel 18

Piagapo 37

Loreto 20

Tagbina 25

Picong 19

Prosperidad 32

Tago 24

Poona-bayabao 25

Rosario 11

Pualas 23

San Francisco 27 ARMM

Saguiaran 30

San Luis 24

Provinces

Sultan Dumalondong 7

Santa J osefa 10

Basilan

Tagoloan 19

Talacogon 16

Lanao del Sur

Tamparan 44

Sibagat 24

Maguindanao

Taraka 43

COMMISSION ON AUDIT

Annex B 12 of 12
Provinces/Cities/
Municipalities
No. of
Brgys
Provinces/Cities/
Municipalities
No. of
Brgys

Tubaran 21

Sultan sa Barongis 12

Tugaya 23

Talayan 15

Wao 26

Talitay 9

MAGUINDANAO

Upi 23

Ampatuan 11

SULU

Barira 14

Hadji Panglima Tahil 5

Buldon 15

Indanan 34

Buluan 7

J olo 8

Datu Abdullah Sangki 10

Kalingalan Caluang 9

Datu Anggal
Midtimbang
7

Lugus 17

Datu Blah Sinsuat 13

Luuk 12

Datu Hoffer Ampatuan 11

Maimbung 27

Datu Montawal 11

Panglima Omar 8

Datu Odin Sinsuat 34

Panamao 31

Datu Paglas 23

Pandami 16

Datu Piang 16

Pangutaran 12

Datu Salibo 17

Panglima Estino 16

Datu Saudi Ampatuan 8

Parang 40

Datu Unsay 8

Pata 14

Guindulungan 11

Patikul 30

Kabuntalan 17

Siasi 50

Mamasapano 14

Talipao 52

Mangudadatu 8

Tapul 15

Matanog 8

Tongkil 14

Northern Kabuntalan 11

TAWI-TAWI

Pagalungan 12

Bongao 35

Paglat 8

Languyan 20

Pandag 8

Mapun 15

Parang 25

Panglima Sugala 17

Rajah Buayan 11

Sapa-Sapa 23

SK Pendatun 19

Sibutu 16

Shariff Aguak 13

Siminul 15

Shariff Saydona
Mustapha
16

Sitangkai 9

South Upi 11

South Ubian 31

Sultan Kudarat 39

Tandubas 20

Sultan Mastura 13

Turtle Islands 2

Recap:

Provinces - 80
Cities - 138
Municipalities - 1,496
Barangays - 42,026
----------
Total 43,740
======
COMMISSION ON AUDIT

Annex C 1 of 3
ANNEX C
CORPORATE GOVERNMENT SECTOR
List of Auditees

NCR
Cluster A
1 Al-Amanah Islamic Investment Bank of the Philippines-AAIIBP
2 AFP Retirement and Separation Benefit System-AFPRSBS
3 Bangko Sentral ng Pilipinas-BSP
4 Central Bank-Board of Liquidators-CB-BOL
5 Development Bank of the Philippines-DBP
6 DBP Management Corporation-DBPMC
7 DBP Data Center Incorporated-DCI
8 DBP Leasing Corporation-DLC
9 Employees Compensation Commission-ECC
10 Government Service Insurance System-GSIS
11 GSIS Family Bank-GFB
12 Home Guarantee Corporation-HGC
13 Home Development Mutual Fund-HDMF
14 Industrial Guarantee Loan Fund-IGLF
15 Land Bank of the Philippines-LBP
16 LB Realty Development Corporation-LBRDC
17 LBP Insurance Brokerage Incorporated-LIBI
18 LBP Countryside Development Foundation Incorporated-LCDFI
19 LBP Leading Corporation-LLC
20 Masaganang Sakahan Incorporated-MSI
21 National Home Mortgage Finance Corporation-NHMFC
22 National Livelihood Development Corporation-NLDC
23 People's Credit and Finance Corporation-PCFC
24 Philippine Crop Insurance Corporation-PCIC
25 Philippine Deposit Insurance Corporation-PDIC
26 Philippine International Convention Corporation Incorporated-PICCI
27 Philippine Health Insurance Corporation-PHIC
28 Philippine Postal Savings Bank Incorporated-PPSBI
29 Quedan and Rural Credit Guarantee Corporation of the Philippines-QUEDANCOR
30 Small Business Corporation-SBC
31 Social Housing Finance Corporation-SHFC
32 Social Security System-SSS
33 Trade and Investment Development Corporation of the Philippines-TIDCORP

Cluster B
1 Bases Conversion Development Authority-BCDA
2 Cagayan Economic Zone Authority-CEZA
3 Civil Aviation Authority of the Philippines-CAAP
4 Local Water Utilities Administration-LWUA
5 National Development Corporation-NDC
6 National Housing Authority-NHA
7 National Power Corporation-NPC
8 Philippine Economic Zone Authority-PEZA
9 Philippine National Construction Corporation-PNCC
10 Philippine National Oil Company-PNOC
11 Philippine Ports Authority-PPA
12 Philippine Postal Corporation-PPC
13 Philippine Reclamation Authority-PRA
14 Power Sector Assets and Liabilities Management Corporation-PSALMC
15 Sugar Regulatory Administration-SRA
16 Light Rail Transit Authority-LRTA
COMMISSION ON AUDIT

Annex C 2 of 3
17 Manila International Airport Authority-MIAA
18 Metropolitan Waterworks and Sewerage System-MWSS
19 National Electrification Administration-NEA
20 Palacio Del Gobernador Condominium Corporation-PDGCC
21 Philippine Aeronautics Development Corporation-PADC
22 Philippine National Railways-PNR
23 Philippine Sugar Corporation-PHILSUCOR
24 National Transmission Corporation-TRANSCO
25 BCDA Management and Holdings Incorporated-BMHI
26 Northern Luzon Coastal Pacific Services Incorporated-NLCPSI
27 Batangas Land Company Incorporated-BLCI
28 First Cavite Industrial Estate Incorporated-FCIEI
29 GY Realty Estate Incorporated-GYREI
30 Kamayan Realty Corporation-KRC
31 NDC-Philippine Infrastructure Corporation-NPIC
32 Philippine National Lines-PNL
33 Pinagkaisa Realty Corporation-PRC
34 Manila Gas Corporation-MGC
35 Inter-Island Gas Services Incorporated-IIGSI
36 Alabang Sto. Tomas Development Incorporated-ASDI
37 CDCP Farms Corporation-CFC
38 DISC Builders, Contractors and General Services Incorporated-DBCGSI
39 Tierra Factors Corporation-TFC
40 Traffic Control Products Corporation-TCPC
41 PNOC Alternative Fuels Corporation-PAFC
42 PNOC Coal Corporation-PCC
43 PNOC Development and Management Corporation-PDMC
44 PNOC Exploration Corporation-PEC
45 PNOC Malampaya Production Corporation-PMPC
46 PNOC Renewables Corporation-PRC
47 PNOC Shipping and Transport Corporation-PSTC
48 PEA Tollway Corporation-PEATC

Cluster C
1 National Food Authority-NFA
2 Food Terminal Incorporated-FTI
3 National Irrigation Administration-NIA GF/CARP/CORPORATE
4 NIA Consult Incorporated-NCI
5 Philippine Fisheries Development Authority-PFDA
6 Philippine Coconut Authority-PCA
7 National Tobacco Administration-NTA
8 National Dairy Authority-NDA
9 Philippine Amusement and Gaming Corporation-PAGCOR
10 Tourism Infrastructure and Enterprise Zone Authority-TIEZA
11 Corregidor Foundation Incorporated-CFI
12 Club Intramuros Golf Course-CIGC
13 Philippine Retirement Authority-PRA
14 Technology Resource Center-TRC
15 Nayong Pilipino Foundation-NPF
16 Philippine Charity Sweepstakes Office-PCSO
17 Intercontinental Broadcasting Corporation-IBC-13
18 People's Television Network Incorporated-PTNI
19 Apo Production Unit-APU
20 Overseas Workers Welfare Administration-OWWA
21 Development Academy of the Philippines-DAP
22 Philippine Institute for Development Studies-PIDS
23 Occupational Safety and Health Center-OSHC
24 Philippine Center for Economic Development-PCED
COMMISSION ON AUDIT

Annex C 3 of 3
25 Philippine Institute of Traditional and Alternative Health-PITAHC
26 Lung Center of the Philippines-LCP
27 National Kidney and Transplant Institute-NKTI
28 Philippine Children's Medical Center-PCMC
29 Philippine Heart Center-PHC
30 Duty Free Philippines Corporation-DFPC
31 Philippine International Trading Corporation-PITC
32 PITC Pharma Incorporated-PPI
33 Center for International Trade Expositions and Missions-CITEM
34 Tourism Promotions Board-TPB
35 Cultural Center of the Philippines-CCP
36 Veterans Foundation of the Philippines-VFP
37 Human Settlements Development Corporation-HSDC
38 Philippine Agricultural Development and Commercial Corporation-PADCC
39 ZNAC Rubber Estate Corporation-ZREC
40 National Agribusiness Corporation-NABCOR
41 Cottage Industry Technology Center-CITC
42 Natural Resources and Development Corporation-NRDC
43 Philippine Forest Corporation-PFC
44 Philippine Mining Development Corporation-PMDC
45 Boy Scouts of the Philippines

126

Regional Summary of GOCCs
REGIONS GOCCs
Water
Districts
Branches/
Field Operating Units
Total
NCR - - 410 410
CAR - 6 117 123
Region I 1 45 191 237
Region II - 25 62 87
Region III 7 85 291 383
Region IV 1 67 414 482
Region V 1 37 243 281
Region VI 8 63 109 180
Region VII 2 17 270 289
Region VIII
- 24 260 284
Region IX 1 15 144 160
Region X 3 22 136 161
Region XI 1 18 86 105
Region XII - 22 118 140
Region XIII - 20 113 133
ARMM - 7 77 84

25 473 3,041 3,539
GOCCs, NCR

126
Total

3,665

COMMISSION ON AUDIT

Annex D 1 of 5
ANNEX D

NATIONAL GOVERNMENT SECTOR
Summary of Audit Opinions Rendered on the Financial Statements

AGENCIES UQ Q A D

Congress of the Philippines

Senate Electoral Tribunal

House of Representatives Electoral Tribunal

Office of the President

Mindanao Development Authority formerly Mindanao Economic

Office of the Presidential Adviser on the Peace Process

Presidential Anti-Organized Crime Commission

Office of the Vice President

Department of Agriculture

Cotton Development Administration

Fertilizer and Pesticide Authority

Fiber Industry Development Authority

Livestock Development Council

National Agricultural and Fishery Council

National Meat Inspection Services

Philippine Carabao Center

Philippine Center for Post Harvest and Modernization (formerlyBUPRE)


Government Procurement Policy Board-Technical Support Office

Department of Education

National Book Development Board

National Museum

State Colleges and Universities

National Capital Region

Marikina Polytechnic College

Philippine Normal University

Philippine State College of Aeronautics

Polytechnic University of the Philippines

Rizal Technology University

Technological University of the Philippines

Region I

Don Mariano Marcos Memorial State University

Ilocos Sur Polytechnic State College

Mariano Marcos State University

North Luzon Philippines State College

Pangasinan State University

University of Northern Philippines

Cordillera Administrative Region

Abra State University

Apayao State College

Benguet State University

Ifugao State University

Kalinga-Apayao State College

Mountain Province State Polytechnic College

Region II

Batanes State College

Cagayan State University

Isabela State University

Nueva Vizcaya State University

Quirino State University

COMMISSION ON AUDIT

Annex D 2 of 5
AGENCIES UQ Q A D

Region III

Aurora State College of Technology

Bataan Peninsula State University

Bulacan Agricultural College

Bulacan State University

Central Luzon State University

Don Honorio Ventura Technological State University

Nueva Ecija University of Science and Technology

Pampanga Agricultural College

Philippine Merchant Marine Academy

Ramon Magsaysay Technological University

Tarlac College of Agriculture

Tarlac State University

Region IV-A (CALABARZON)

Batangas State University

Cavite State University

Laguna State Polytechnic University

Southern Luzon State University

University of Rizal System

Region IV-B (MIMAROPA)

Marinduque State College

Mindoro State College of Agriculture and Technology

Occidental Mindoro State College

Palawan State University

Western Philippines University

Region V

Bicol University

Camarines Norte State College

Camarines Sur Polytechnic Colleges

Catanduanes State Colleges

Central Bicol State University of Agriculture

Dr. Emilio D. Espinosa Sr. Memorial State College of Agriculture and Technology

Partido State University

Sorsogon State College

Region VI

Aklan State University

Capiz State University

Carlos C. Hilado Memorial State College

Guimaras State College

Iloilo State College of Fisheries

Negros State College of Agriculture

Northern Iloilo Polytechnic State College

Northern Negros State College of Science and Technology

University of Antique

Western Visayas College of Science and Technology

West Visayas State University

Region VII

Bohol Island State University

Cebu Normal University

Cebu Technological University

Negros Oriental State University

Siquijor State College

Region VIII

Eastern Samar State University

Eastern Visayas State University

Leyte Normal University

Naval State University

Northwest Samar State University

Polompon Institute of Technology

Samar State University

Southern Leyte State University

University of Eastern Philippines

Visayas State University

COMMISSION ON AUDIT

Annex D 3 of 5
AGENCIES UQ Q A D

Region IX

Basilan State College

J .H. Ceriles State College

J ose Rizal Memorial State University

Western Mindanao State University

Zamboanga City State Polytechnic College

Zamboanga State College of Marine Science and Technology

Region X

Bukidnon State University

Camiguin Polytechnic State College

Central Mindanao State University

Mindanao University of Science and Technology

MSU - Iligan Institute of Technology

Misamis Oriental State College of Agriculture and Technology

Northwestern Mindanao State College of Science and Technology

Region XI

Davao del Norte State College

Davao Oriental State College of Science and Technology

Southern Philippines Agri-Business and Marine and Aquatic School of Technology

University of Southeastern Philippines

Region XII

Cotabato City State Polytechnic College

Cotabato Foundation College of Science and Technology

Sultan Kudarat State University

University of Southern Mindanao

Region XIII (CARAGA)

Agusan del Sur State College of Agriculture and Technology

Caraga State University

Surigao del Sur State University

Mindanao State University - General Santos City

Surigao State College of Technology

ARMM

Adiong Memorial Polytechnic State College

Mindanao State University

MSU-Tawi-Tawi College of Technology and Oceanography

Sulu State College

Tawi-tawi Regional Agricultural College

Department of Environment and Natural Resources

Land Registration Authority

National Mapping and Resource Information Authority

Pasig River Rehabilitation Commission

Department of Finance


Central Board of Assessment Appeals

Municipal Development Fund Office

National Tax and Research Center

Department of Foreign Affairs

Technical Cooperation Council of the Philippines

Philippine Visiting Forces Agreement Commission

Dept. of the Interior and Local Government

Local Government Academy

National Police Commission

Department of Justice

Office of the Government Corporate Council

Public Attorney's Office

Department of Labor and Employment


Institute for Labor Studies

COMMISSION ON AUDIT

Annex D 4 of 5
AGENCIES UQ Q A D

National Conciliation and Mediation Board

National Labor Relations Commission

National Maritime Polytechnic

National Wages and Productivity Commission

Philippine Overseas Employment Administration

Professional Regulations Commission

Bureau of Workers with Special Concerns

Department of National Defense


AFP Commissary Exchange Service

Government Arsenal

National Defense College of the Philippines

Office of the Civil Defense

Veterans Memorial Medical Center

Department of Science and Technology

Advanced Science and Technology Institute

Food and Nutrition Research Institute

Forest Product Research and Development Institute

Industrial Technology Development Institute

Metal Industry Research and Development Center

National Academy of Science and Technology

National Research Council of the Philippines

Philippine Atmospheric, Geophysical and Astronomical Services Administration

Philippine Council for Agriculture, Aquatic and Natural Resources Research and
Development

Philippine Council for Health Research and Development

Philippine Textile Research Institute

Science Education Institute

Science and Technology Information Institute

Technology Application and Promotion Institute

Philippine Council for Industry, Energy and Emerging Technology Research and
Development

Department of Social Welfare and Development

Council for the Welfare of Children and Youth

Inter- Country Adoption Board

Department of Tourism

Intramuros Administration

National Parks Development Committee

Department of Trade and Industry

Board of Investments

Construction Industry Authority of the Philippines

Construction Manpower Development Foundation

Philippine Trade Training Center

Product Development and Design Center of the Philippines

Intellectual Property Office of the Philippines

Department of Transportation and Communications

Civil Aeronautics Board

Office of the Transport Cooperatives

Office for Transportation Security

Philippine Coast Guard

Toll Regulatory Board

Legislative Executive Development Advisory Council

National Economic and Development Authority

Philippine National Volunteer Service Coordinating Agency

Tariff Commission

Office of the Press Secretary (Presidential Communications Operations Office)

Presidential Communications Operations Office

National Printing Office

News and Information Bureau

Presidential Broadcast Staff (RTVM)

Presidential Communications Development and Strategic Planning Office

COMMISSION ON AUDIT

Annex D 5 of 5
AGENCIES UQ Q A D
Other Executive Offices

Anti-Money Laundering Council

Commission on the Filipino Language

Dangerous Drugs Board

Energy Regulatory Commission

FilmDevelopment Council of the Philippines

Games and Amusement Board

Housing and Land Use Regulatory Board

Housing and Urban Development Coordinating Council

National Anti-Poverty Commission

National Commission on Culture and the Arts

National Intelligence Coordinating Agency

National Security Council

National Youth Commission

Optical Media Board

Philippine Commission on Women (formerly NCRFW)

Philippine Drug Enforcement Agency

Philippine Racing Commission

Philippine Sports Commission

Presidential Commission for the Urban Poor

Presidential Legislative Liaison Office

Autonomous Region of Muslim Mindanao

Regional Autonomous Government

ARMM Social Fund

Regional Legislative Assembly

Constitutional Commissions/Offices

Career Executive Service Board

Commission on Audit

The Judiciary

Court of Appeals

Court of Tax Appeals

Sandiganbayan

Metropolitan Manila Development Authority
Total 44 159 17 2

Note: Excluded are agencies/departments on which audit opinions have not been issued as of August 31, 2012 and auditees for
which Management Letters were rendered, thus, no opinion was issued.

COMMISSION ON AUDIT

Annex E 1 of 15
ANNEX E
LOCAL GOVERNMENT SECTOR

AGENCIES UQ Q A D

AGENCIES UQ Q A D
PROVINCES AND CITIES

10 San J ose Del Monte
NCR

11 Meycauayan City
1 Caloocan City

12 Cabanatuan City
2 Las Pias City

13 Gapan City
3 Makati City

14 Palayan City
4 Malabon City

15 San J ose City
5 Mandaluyong City

16 Science City of Muoz
6 Manila

17 San Fernando City
7 Marikina City

18 Tarlac City
8 Muntinlupa City

19 Angeles City
9 Navotas City

20 Olongapo City
10 Paraaque City

REGION IV
11 Pasay City

1 Batangas
12 Pasig City

2 Cavite
13 Quezon City

3 Laguna
14 San J uan City

4 Quezon
15 Taguig City

5 Rizal
16 Valenzuela City

6 Marinduque
CAR

7 Mindoro Occidental
1 Abra

8 Mindoro Oriental
2 Apayao

9 Palawan
3 Benguet

10 Romblon
4 Ifugao

11 Batangas City
5 Kalinga

12 Lipa City
6 Mountain Province

13 Tanauan City
7 Baguio City

14 Cavite City
8 Tabuk City

15 Tagaytay City
REGION I

16 Dasmarinas
1 Ilocos Norte

17 Trece Martirez City
2 Ilocos Sur

18 Binan City
3 La Union

19 Calamba City
4 Pangasinan

20 Sta. Rosa City
5 Candon City

21 San Pablo City
6 Laoag City

22 Lucena City
7 Batac City

23 Tayabas City
8 San Fernando City

24 Antipolo City
9 Alaminos City

25 Calapan City
10 Dagupan City

26 Puerto Princesa City
11 San Carlos City

REGION V
12 Urdaneta City

1 Albay
13 Vigan City

2 Camarines Norte
REGION II

3 Camarines Sur
1 Batanes

4 Catanduanes
2 Cagayan

5 Masbate
3 Isabela

6 Sorsogon
4 Nueva Vizcaya

7 Legazpi City
5 Quirino

8 Ligao City
6 Santiago City

9 Tabaco City
7 Cauayan City

10 Iriga City
8 Tuguegarao City

11 Naga City
REGION III

12 Masbate City
1 Aurora

13 Sorsogon City
2 Bataan

REGION VI
3 Bulacan

1 Aklan
4 Nueva Ecija

2 Antique
5 Pampanga

3 Capiz
6 Tarlac

4 Guimaras
7 Zambales

5 Iloilo
8 Balanga City

6 Negros Occidental
9 Malolos City

7 Passi City

COMMISSION ON AUDIT

Annex E 2 of 15
AGENCIES UQ Q A D

AGENCIES UQ Q A D
8 Roxas City

7 Valencia City
9 Iloilo City

8 Iligan City
10 Bacolod City

9 Oroquieta City
11 Bago City

10 Ozamiz City
12 Cadiz City

11 Tangub City
13 Escalante City

12 Cagayan de Oro City
14 Himamaylan City

13 El Salvador City
15 Kabankalan City

14 Gingoog City
16 La Carlota City

REGION XI
17 Sagay City

1 Compostela Valley
18 San Carlos City

2 Davao del Norte
19 Silay City

3 Davao del Sur
20 Sipalay City

4 Davao Oriental
21 Talisay City

5 Island Garden City of Samal
22 Victorias City

6 TagumCity
REGION VII

7 Panabo City
1 Bohol

8 Davao City
2 Negros Oriental

9 Digos City
3 Siquijor

10 Mati City
4 Tagbilaran City

REGION XII
5 Bogo City

1 N. Cotabato
6 Carcar City

2 Saranggani
7 Cebu City

3 South Cotabato
8 Danao City

4 Sultan Kudarat
9 Lapu-Lapu City

5 Kidapawan City
10 Mandaue City

6 Cotabato City
11 Naga City

7 General Santos City
12 Talisay City

8 Koronadal City
13 Toledo City

9 Tacurong City
14 Bais City

REGION XIII
15 Bayawan City

1 Agusan del Norte
16 Canlaon City

2 Agusan del Sur
17 Dumaguete City

3 Surigao del Norte
18 Guihulngan City

4 Surigao del Sur
19 Tanjay City

5 Dinagat Island
REGION VIII

6 Butuan City
1 Biliran

7 Cabadbaran City
2 Eastern Samar

8 Bayugan City
3 Leyte

9 Surigao City
4 Northern Samar

10 Tandag City
5 Samar

11 Bislig City
6 Southern Leyte

A R M M
7 Borongan City

1 Basilan
8 Baybay City

2 Lanao del Sur
9 Ormoc City

3 Maguindanao
10 Tacloban City

4 Sulu
11 Calbayog City

5 Tawi-Tawi
12 Catbalogan City

6 Lamitan City
13 Maasin City

7 Islamic City of Marawi
REGION IX

MUNICIPALITIES
1 Zamboanga del Norte

NCR
2 Zamboanga del Sur

1 Pateros
3 Zamboanga Sibugay

CAR
4 Dapitan City

ABRA
5 Dipolog City

1 Baay-Licuan
6 Pagadian City

2 Bangued
7 Zamboanga City

3 Boliney
8 Isabela City

4 Bucay
REGION X

5 Bucloc
1 Bukidnon

6 Daguioman
2 Camiguin

7 Danglas
3 Lanao del Norte

8 Dolores
4 Misamis Occidental

9 La Paz
5 Misamis Oriental

10 Lacub
6 Malaybalay City

11 Lagangilang

COMMISSION ON AUDIT

Annex E 3 of 15
AGENCIES UQ Q A D

AGENCIES UQ Q A D
12 Lagayan

7 Sabangan
13 Langiden

8 Sadanga
14 Luba

9 Sagada
15 Malibcong

10 Tadian
16 Manabo

REGION I
17 Penarrubia

ILOCOS NORTE
18 Pidigan

1 Adams
19 Pilar

2 Bacarra
20 Sallapadan

3 Badoc
21 San Isidro

4 Bangui
22 San J uan

5 Espiritu Banna
23 San Quintin

6 Burgos
24 Tayum

7 Carasi
25 Tubo

8 Currimao
26 Villaciosa

9 Dingras
APAYAO

10 Dumalneg
1 Calanasan

11 Marcos
2 Conner

12 Nueva Era
3 Flora

13 Pagudpud
4 Kabugao

14 Paoay
5 Luna

15 Pasuquin
6 Pudtol

16 Piddig
7 Sta. Marcela

17 Pinila
BENGUET

18 San Nicolas
1 Atok

19 Sarrat
2 Bakun

20 Solsona
3 Bokod

21 Vintar
4 Buguias

ILOCOS SUR
5 Itogon

1 Alilem
6 Kabayan

2 Banayoyo
7 Kapangan

3 Bantay
8 Kibungan

4 Burgos
9 La Trinidad

5 Cabugao
10 Manyakan

6 Caoayan
11 Sablan

7 Cervantes
12 Tuba

8 Galimuyod
13 Tublay

9 G. del Pilar
IFUGAO

10 Lidlidda
1 Aguinaldo

11 Magsingal
2 Alfonso Lista

12 Nagbukel
3 Asipulo

13 Narvacan
4 Banaue

14 Quirino
5 Hingyon

15 Salcedo
6 Hungduan

16 San Emilio
7 Kiangan

17 San Esteban
8 Lagawe

18 San Ildefonso
9 Lamut

19 San J uan
10 Mayoyao

20 San Vicente
11 Tinoc

21 Santa
KALINGA

22 Santa Catalina
1 Balbalan

23 Santa Cruz
2 Lubuagan

24 Santa Lucia
3 Pasil

25 Santa Maria
4 Pinukpuk

26 Santiago
5 Rizal

27 Santo Domingo
6 Tanudan

28 Sigay
7 Tinglayan

29 Sinait
MOUNTAIN PROVINCE

30 Sugpon
1 Barlig

31 Suyo
2 Bauko

32 Tagudin
3 Besao

LA UNION
4 Bontoc

1 Agoo
5 Natonin

2 Aringay
6 Paracelis

3 Bacnotan

COMMISSION ON AUDIT

Annex E 4 of 15
AGENCIES UQ Q A D

AGENCIES UQ Q A D
4 Bagulin

2 Itbayat
5 Balaoan

3 Ivana
6 Bangar

4 Mahatao
7 Bauang

5 Sabtang
8 Burgos

6 Uyugan
9 Caba

CAGAYAN
10 Luna

1 Abulug
11 Naguilian

2 Alcala
12 Pugo

3 Allacapan
13 Rosario

4 Amulung
14 San Gabriel

5 Aparri
15 San J uan

6 Baggao
16 Santol

7 Ballesteros
17 Sto. Tomas

8 Buguey
18 Supiden

9 Calayan
19 Tubao

10 Camalaniugan
PANGASINAN

11 Claveria
1 Agno

12 Enrile
2 Aguilar

13 Gattaran
3 Alcala

14 Gonzaga
4 Anda

15 Iguig
5 Asingan

16 Lallo
6 Balungao

17 Lasam
7 Bani

18 Pamplona
8 Basista

19 Penablanca
9 Bautista

20 Piat
10 Bayambang

21 Rizal
11 Binalonan

22 Sanchez-Mira
12 Binmaley

23 Sta. Ana
13 Bolinao

24 Sta. Praxedes
14 Bugallon

25 Sta. Teresita
15 Burgos

26 Sto. Nino
16 Calasiao

27 Solana
17 Dasol

28 Tuao
18 Infanta

ISABELA
19 Labrador

1 Alicia
20 Laoac

2 Angadanan
21 Lingayen

3 Aurora
22 Mabini

4 Benito Soliven
23 Malasiqui

5 Burgos
24 Manaoag

6 Cabagan
25 Mangaldan

7 Cabatuan
26 Mangatarem

8 Cordon
27 Mapandan

9 Delfin Albano
28 Natividad

10 Dinapigue
29 Pozorubbio

11 Divilacan
30 Rosales

12 Echague
31 San Fabian

13 Gamu
32 San J acinto

14 Ilagan
33 San Manuel

15 J ones
34 San Nicolas

16 Luna
35 San Quintin

17 Maconagon
36 Sison

18 Mallig
37 Sta. Barbara

19 Naguilian
38 Sta. Maria

20 Palanan
39 Sto. Tomas

21 Quezon
40 Sual

22 Quirino
41 Tayug

23 Ramon
42 Umingan

24 Reina Mercedes
43 Urbiztondo

25 Roxas
44 Villasis

26 San Agustin
REGION II

27 San Guillermo
BATANES

28 San Isidro
1 Basco

29 San Manuel

COMMISSION ON AUDIT

Annex E 5 of 15

AGENCIES UQ Q A D

AGENCIES UQ Q A D
30 San Mariano

13 Obando
31 San Mateo

14 Pandi
32 San Pablo

15 Paombong
33 Sta. Maria

16 Plaridel
34 Sto. Tomas

17 Pulilan
35 Tumauini

18 San Ildefonso
NUEVA VIZCAYA

19 San Miguel
1 A. Castaneda

20 San Rafael
2 Ambaguio

21 Sta. Maria
3 Aritao

NUEVA ECIJ A
4 Bagabag

1 Aliaga
5 Bambang

2 Bongabon
6 Bayombong

3 Cabiao
7 Diadi

4 Carrangalan
8 Dupax del Norte

5 Cuyapo
9 Dupax del Sur

6 Gabaldon
10 Kasibu

7 G.M. Natividad
11 Kayapa

8 Gen. Tinio
12 Quezon

9 Guimba
13 Sta. Fe

10 J aen
14 Solano

11 Laur
15 Villaverde

12 Licab
QUIRINO

13 Llanera
1 Aglipay

14 Lupao
2 Cabarroguis

15 Nampicuan
3 Diffun

16 Pantabangan
4 Maddela

17 Penaranda
5 Nagtipun

18 Quezon
6 Saguday

19 Rizal
REGION III

20 San Antonio
AURORA

21 San Isidro
1 Baler

22 San Leonardo
2 Casiguran

23 Sta. Rosa
3 Dilasag

24 Sto. Domingo
4 Dinalungan

25 Talavera
5 Dingalan

26 Talugtog
6 Dipaculao

27 Zaragosa
7 Maria Aurora

PAMPANGA
8 San Luis

1 Apalit
BATAAN

2 Arayat
1 Abucay

3 Bacolor
2 Bagac

4 Candaba
3 Dinalupihan

5 Florida Blanca
4 Hermosa

6 Guagua
5 Limay

7 Lubao
6 Mariveles

8 Mabalacat
7 Morong

9 Macabebe
8 Orani

10 Magalang
9 Orion

11 Masantol
10 Pilar

12 Mexico
11 Samal

13 Minalin
BULACAN

14 Porac
1 Angat

15 San Luis
2 Balagtas

16 San Simon
3 Baliuag

17 Sasmoan
4 Bocaue

18 Sta. Ana
5 Bulacan

19 Sta. Rita
6 Bustos

20 Sto. Tomas
7 Calumpit

TARLAC
8 D. R. Trinidad

1 Anao
9 Guiguinto

2 Bamban
10 Hagonoy

3 Camiling
11 Marilao

4 Capaz
12 Norzagaray

5 Concepcion

COMMISSION ON AUDIT

Annex E 6 of 15

AGENCIES UQ Q A D

AGENCIES UQ Q A D
6 Gerona

5 Gen. E. Aguinaldo
7 La Paz

6 Gen. Alvarez
8 Mayantoc

7 Gen. Trias
9 Moncada

8 Imus
10 Paniqui

9 Indang
11 Pura

10 Kawit
12 Ramos

11 Magallanes
13 San Clemente

12 Maragondon
14 San J ose

13 Mendez-Nunez
15 San Manuel

14 Naic
16 Sta. Ignacia

15 Noveleta
17 Victoria

16 Rosario
ZAMBALES

17 Silang
1 Botolan

18 Tanza
2 Cabangan

19 Ternate
3 Candelaria

LAGUNA
4 Castillejos

1 Alaminos
5 Iba

2 Bay
6 Masinloc

3 Cabuyao
7 Palauig

4 Calauan
8 San Antonio

5 Cavinti
9 San Felipe

6 Famy
10 San Marcelino

7 Kalayaan
11 San Narciso

8 Liliw
12 Sta. Cruz

9 Los Banos
13 Subic

10 Luisiana
REGION IV

11 Lumban
BATANGAS

12 Mabitac
1 Agoncillo

13 Magdalena
2 Alitagtag

14 Majayjay
3 Balayan

15 Nagcarlan
4 Balete

16 Paete
5 Bauan

17 Pagsanghan
6 Calaca

18 Pakil
7 Calatagan

19 Pangil
8 Cuenca

20 Pila
9 Ibaan

21 Rizal
10 Laurel

22 San Pedro
11 Lemery

23 Sta. Cruz
12 Lian

24 Sta. Maria
13 Lobo

25 Siniloan
14 Mabini

26 Victoria
15 Malvar

MARINDUQUE
16 Mataas na Kahoy

1 Boac
17 Nasugbu

2 Buenavista
18 Padre Garcia

3 Gasan
19 Rosario

4 Mogpog
20 San J ose

5 Santa Cruz
21 San J uan

6 Torrijos
22 San Luis

MINDORO OCCIDENTAL
23 San Nicolas

1 Abra de Ilog
24 San Pascual

2 Calintaan
25 Sta. Teresa

3 Looc
26 Sto. Tomas

4 Lubang
27 Taal

5 Magsaysay
28 Talisay

6 Mamburao
29 Taysan

7 Paluan
30 Tingloy

8 Rizal
31 Tuy

9 Sablayan
CAVITE

10 San J ose
1 Alfonso

11 Sta. Cruz
2 Amadeo

MINDORO ORIENTAL
3 Bacoor

1 Baco
4 Carmona

2 Bansud

COMMISSION ON AUDIT

Annex E 7 of 15
AGENCIES UQ Q A D

AGENCIES UQ Q A D
3 Bongabong

28 Polilio
4 Bulalacao

29 Quezon
5 Gloria

30 Real
6 Mansalay

31 Sampaloc
7 Naujan

32 San Andres
8 Pinamalayan

33 San Antonio
9 POLA

34 San Francisco
10 Puerto Galera

35 San Narciso
11 Roxas

36 Sariaya
12 San Teodoro

37 Tagkawayan
13 Socorro

38 Tiaong
14 Victoria

39 Unisan
PALAWAN

RIZAL
1 Aborlan

1 Angono
2 Agutaya

2 Baras
3 Araceli

3 Binangonan
4 Balabac

4 Cainta
5 Bataraza

5 Cardona
6 Brookespoint

6 J ala-jala
7 Busuanga

7 Morong
8 Cagayancillo

8 Pililia
9 Coron

9 Rodriguez
10 Culion

10 San Mateo
11 Cuyo

11 Tanay
12 Dumaran

12 Taytay
13 El Nido

13 Teresa
14 Espanola

ROMBLON
15 Kalayaan

1 Alcantara
16 Linapacan

2 Banton
17 Magsaysay

3 Cajidiocan
18 Narra

4 Calatrava
19 Quezon

5 Concepcion
20 Rizal

6 Corcuera
21 Roxas

7 Ferrol
22 San Vicente

8 Looc
23 Taytay

9 Magdiwang
QUEZON

10 Odiongan
1 Agdanganan

11 Romblon
2 Alabat

12 San Agustin
3 Atimonan

13 San Andres
4 Buenavista

14 San Fernando
5 Burdeos

15 Santa Fe
6 Calauag

16 Sta. Maria
7 Candelaria

REGION V
8 Catanauan

ALBAY
9 Dolores

1 Bacacay
10 Gen. Luna

2 Camalig
11 Gen. Nakar

3 Daraga
12 Guinayangan

4 Guinobatan
13 Gumaca

5 J ovellar
14 Infanta

6 Libon
15 J omalig

7 Malilipot
16 Lopez

8 Malinao
17 Lucban

9 Manito
18 Macalelon

10 Oas
19 Mauban

11 Pio Duran
20 Mulanay

12 Polangui
21 Padre Burgos

13 Rapi-rapu
22 Pagbilao

14 Santo Domingo
23 Panukulan

15 Tiwi
24 Patnanungan

CAMARINES SUR
25 Perez

1 Baao
26 Pitogo

2 Balatan
27 Plaridel

3 Bato

COMMISSION ON AUDIT

Annex E 8 of 15
AGENCIES UQ Q A D

AGENCIES UQ Q A D
4 Bombon

4 Batuan
5 Buhi

5 Cataingan
6 Bula

6 Cawayan
7 Cabusao

7 Claveria
8 Calabanga

8 Dimasalang
9 Camaligan

9 Esperanza
10 Canaman

10 Mandaon
11 Caramoan

11 Milagros
12 Del Gallego

12 Mobo
13 Gainza

13 Monreal
14 Garchitorena

14 Palanas
15 Goa

15 Pio V. Corpuz
16 Lagonoy

16 Placer
17 Libmanan

17 San Fernando
18 Lupi

18 San J acinto
19 Magarao

19 San Pascual
20 Milaor

20 Uson
21 Minalabac

CATANDUANES
22 Nabua

1 Bagamanoc
23 Ocampo

2 Baras
24 Pamplona

3 Bato
25 Pasacao

4 Caramoan
26 Pili

5 Gigmoto
27 Presentacion

6 Pandan
28 Ragay

7 Panganiban
29 Sagnay

8 San Andres
30 San Fernando

9 San Miguel
31 San J ose

10 Viga
32 Sipocot

11 Virac
33 Siruma

REGION VI
34 Tigaon

AKLAN
35 Tinambac

1 Altavas
CAMARINES NORTE

2 Balete
1 Basud

3 Banga
2 Capalonga

4 Batan
3 Daet

5 Buruanga
4 J ose Panganiban

6 Ibajay
5 Labo

7 Kalibo
6 Mercedes

8 Lezo
7 Paracale

9 Libacao
8 San Lorenzo Ruiz

10 Madalag
9 San Vicente

11 Makato
10 Santa Elena

12 Malay
11 Talisay

13 Malinao
12 Vinzons

14 Nabas
SORSOGON

15 New Washington
1 Barcelona

16 Numancia
2 Bulan

17 Tangalan
3 Bulusan

ANTIQUE
4 Casiguran

1 Anini-y
5 Castilla

2 Barbaza
6 Donsol

3 Belison
7 Gubat

4 Bugasong
8 Irosin

5 Caluya
9 J uban

6 Culasi
10 Magallanes

7 Hamtic
11 Matnog

8 Laua-an
12 Pilar

9 Liberta
13 Prieto Diaz

10 Pandan
14 Santa Magdalena

11 Patnongon
MASBATE

12 San J ose
1 Aroroy

13 San Remigio
2 Baleno

14 Sebaste
3 Balud

15 Sibalom

COMMISSION ON AUDIT

Annex E 9 of 15
AGENCIES UQ Q A D

AGENCIES UQ Q A D
16 Tibiao

NEGROS OCCIDENTAL
17 Tobias Fornicer

1 Binalbagan
18 Valderrama

2 Candoni
CAPIZ

3 Cauayan
1 Cuartero

4 E. B. Magalona
2 Dao

5 Hinigaran
3 Dumalag

6 Hinobaan
4 Dumarao

7 Ilog
5 Ivisan

8 Isabela
6 J amindan

9 La Castellana
7 Maayon

10 Manapla
8 Mambusao

11 Moises Padilla
9 Panay

12 Murcia
10 Panitan

13 Pontevedra
11 Pilar

14 Palupandan
12 Pontevedra

15 San Enrique
13 Pres. Roxas

16 Toboso
14 Sapian

17 Valladolid
15 Sigma

REGION VII
16 Tapaz

CEBU
GUIMARAS

1 Alcantara
1 Buenavista

2 Alcoy
2 San Lorenzo

3 Alegria
3 Sibunag

4 Aloquinsan
ILOILO

5 Argao
1 Ajuy

6 Asturias
2 Alimodian

7 Badian
3 Anilao

8 Balamban
4 Badiangan

9 Bantayan
5 Balasan

10 Barili
6 Banate

11 Boljo-on
7 Barotac Viejo

12 Borbon
8 Barotac Nuevo

13 Carmen
9 Batad

14 Catmon
10 Bingawan

15 Compostela
11 Cabatuan

16 Consolacion
12 Calinog

17 Cordova
13 Carles

18 Daan Bantayan
14 Concepcion

19 Dalaguete
15 Dingle

20 Dumanjug
16 Duenas

21 Ginatilan
17 Estancia

22 Liloan
18 Guimbal

23 Madridejos
19 Igbaras

24 Medellin
20 J aniuay

25 Minglanilla
21 Lambunao

26 Moalboal
22 Leganes

27 Oslob
23 Lemery

28 Pilar
24 Maasin

29 Pinamungahan
25 Miag-ao

30 Poro
26 Mina

31 Ronda
27 New Lucena

32 Samboan
28 Pavia

33 San Fernando
29 Pototan

34 San Francisco
30 San Dionisio

35 San Remegio
31 San J oaquin

36 Santa Fe
32 San Miguel

37 Santander
33 San Rafael

38 Sibonga
34 Sta. Barbara

39 Sogod
35 Sara

40 Tabogon
36 Tigbauan

41 Tuburan
37 Tubungan

NEGROS ORIENTAL
38 Zaraga

1 Amlan

COMMISSION ON AUDIT

Annex E 10 of 15
AGENCIES UQ Q A D

AGENCIES UQ Q A D
2 Ayungon

SIQUIJ OR
3 Bacong

1 Larena
4 Basay

2 Lazi
5 Bindoy

3 Maria
6 Dauin

4 San J uan
7 J imalalud

5 Siquijor
8 La Libertad

6 E. Villanueva
9 Mabinay

REGION VIII
10 Manjuyod

BILIRAN
11 Pamplona

1 Almeria
12 San J ose

2 Biliran
13 Sta. Catalina

3 Cabucgayan
14 Siaton

4 Caibiran
15 Sibulan

5 Culaba
16 Tayasan

6 Kawayan
17 Valencia

7 Maripipi
18 Zamboanguita

8 Naval
BOHOL

EASTERN SAMAR
1 Albuquerque

1 Arteche
2 Alicia

2 Balangiga
3 Anda

3 Balangkayan
4 Antequera

4 Can-avid
5 Baclayon

5 Dolores
6 Balilihan

6 Gen. MacArthur
7 Batuan

7 Giporlos
8 Bien Unido

8 Guiuan
9 Bilar

9 Hernani
10 Buenavista

10 J ipapad
11 Calape

11 Lawa-an
12 Candijay

12 Llorente
13 Carmen

13 Maslog
14 Catigbian

14 Maydolong
15 Clarin

15 Mercedes
16 Corella

16 Oras
17 Dagohoy

17 Quinapondan
18 Danao

18 Salcedo
19 Dauis

19 San J ulian
20 Dimiao

20 San Policarpo
21 Duero

21 Sulat
22 Garcia-Hernandez

22 Taft
23 Getafe

LEYTE
24 Guindulman

1 Abuyog
25 Inabanga

2 Alang-Alang
26 J agna

3 Albuera
27 Lila

4 Babatngon
28 Loay

5 Barugo
29 Loboc

6 Bato
30 Loon

7 Baybay
31 Mabini

8 Burauen
32 Maribojoc

9 Calubian
33 Panglao

10 Capoocan
34 Pilar

11 Carigara
35 Pres. Garcia

12 Dagami
36 Sagbayan

13 Dulag
37 San Isidro

14 Hilongos
38 San Miguel

15 Hindang
39 Sevilla

16 Inopacan
40 Sierra-Bullones

17 Isabel
41 Sikatuna

18 J aro
42 Talibon

19 J avier
43 Trinidad

20 J ulita
44 Tubigon

21 Kananga
45 Ubay

22 La Paz
46 Valencia

23 Leyte

COMMISSION ON AUDIT

Annex E 11 of 15
AGENCIES UQ Q A D

AGENCIES UQ Q A D
24 McArthur

4 Catbalogan
25 Mahaplag

5 Daram
26 Matag-ob

6 Gandara
27 Matalom

7 Hinabangan
28 Merida

8 J iabong
29 Palo

9 Marabut
30 Palompon

10 Matuguinao
31 Pastrana

11 Motiong
32 San Isidro

12 Pagsanghan
33 San Miguel

13 Paranas
34 Sta. Fe

14 Pinabacdao
35 Tabango

15 San J orge
36 Tanauan

16 San J ose de Buan
37 Tolosa

17 San Sebastian
38 Tunga

18 Sta. Margarita
39 Villaba

19 Sta. Rita
SOUTHERN LEYTE

20 Sto. Nino
1 Anahawan

21 Talalora
2 Bontoc

22 Tarangnan
3 Hinunangan

23 Tagapul-an
4 Hinundayan

24 Villareal
5 Libagon

25 Zumarraga
6 Liloan

REGION IX
7 Limasawa

ZAMBOANGA DEL NORTE
8 Macrohon

1 Bacungan
9 Malitbog

2 Baliguian
10 Padre Burgos

3 Godod
11 Pintuyan

4 Gutalac
12 St. Bernard

5 J ose Dalman
13 San Francisco

6 Kalawit
14 San J uan

7 Katipunan
15 San Ricardo

8 La Libertad
16 Silago

9 Labason
17 Sogod

10 Liloy
18 Tomas Oppus

11 Manukan
NORTHERN SAMAR

12 Mutia
1 Allen

13 Pinan
2 Biri

14 Polangco
3 Bobon

15 Pres. Manuel Roxas
4 Capul

16 Rizal
5 Catarman

17 Salug
6 Catubig

18 Sergio Osmena, J r.
7 Gamay

19 Siayan
8 Laoang

20 Sibutad
9 Lapinig

21 Sindangan
10 Las Navas

22 Siocon
11 Lavezares

23 Sirawai
12 Lope de Vega

24 Tampilisan
13 Mapanas

ZAMBOANGA DEL SUR
14 Mondragon

1 Aurora
15 Palapag

2 Bayog
16 Pambujan

3 Dimataling
17 Rosario

4 Dinas
18 San Antonio

5 Dumalinao
19 San Isidro

6 Dumingag
20 San J ose

7 Guipos
21 San Roque

8 J osefina
22 San Vicente

9 Kumalarang
23 Silvino Lubos

10 Labangan
24 Victoria

11 Lakewood
SAMAR

12 Lapuyan
1 Almagro

13 Mahayag
2 Basey

14 Margosatubig
3 Calbiga

15 Midsalip

COMMISSION ON AUDIT

Annex E 12 of 15
AGENCIES UQ Q A D

AGENCIES UQ Q A D
16 Molave

8 Linamon
17 Pitogo

9 Maigo
18 Ramon Magsaysay

10 Matungao
19 San Miguel

11 Munai
20 San Pablo

12 Nunungan
21 Sominot

13 Pantao-Ragat
22 Tabina

14 Pantar
23 Tambulig

15 Poona-Piagapo
24 Tigbao

16 Magsaysay
25 Tukuran

17 Salvador
26 Vincenzo A. Sagun

18 Sapd
ZAMBOANGA SIBUGAY

19 Sultan Naga Dimaporo
1 Alicia

20 Tagoloan
2 Buug

21 Tangkal
3 Diplahan

22 Tubod
4 Imelda

MISAMIS OCCIDENTAL
5 Ipil

1 Aloran
6 Kabasalan

2 Baliangao
7 Mabuhay

3 Bonifacio
8 Malangas

4 Calamba
9 Naga

5 Clarin
10 Olutanga

6 Concepcion
11 Payao

7 Don. Victoriano Chiongbian
12 Roseller Lim

8 J imenez
13 Siay

9 Lopez J aena
14 Talusan

10 Panaon
15 Titay

11 Plaridel
16 Tungawan

12 Sapang Dalaga
REGION X

13 Sinacaban
BUKIDNON

14 Tudela
1 Baungon

MISAMIS ORIENTAL
2 Cabanglasan

1 Alubijid
3 Damulog

2 Balingasag
4 Dangcagan

3 Balingoan
5 Don Carlos

4 Binuangan
6 Impasug-ong

5 Claveria
7 Kadingilan

6 El Salvador
8 Kalilangan

7 Gitagum
9 Kibawe

8 Initao
10 Kitaotao

9 J asaan
11 Lantapan

10 Kinoguitan
12 Libona

11 Lagonglong
13 Malitbog

12 Laguindingan
14 Manolo Fortich

13 Libertad
15 Maramag

14 Lugait
16 Pangantucan

15 Magsaysay
17 Quezon

16 Manticao
18 San Fernando

17 Medina
19 Sumilao

18 Naawan
20 Talakag

19 Opol
CAMIGUIN

20 Salay
1 Catarman

21 Sugbong Cogon
2 Guinsiliban

22 Tagoloan
3 Mahinog

23 Talisayan
4 Mambajao

24 Villanueva
5 Sagay

REGION XI
LANAO DEL NORTE

COMPOSTELA VALLEY
1 Bacolod

1 Compostela
2 Balo-I

2 Laak
3 Baroy

3 Maragusan
4 Kapatagan

4 Mawab
5 Kauswagan

5 Monkayo
6 Kolambugan

6 Montevista
7 Lala

7 Nabunturan

COMMISSION ON AUDIT

Annex E 13 of 15
AGENCIES UQ Q A D

AGENCIES UQ Q A D
8 New Bataan

6 Malapatan
9 Maco

7 Malungon
10 Mabini

SOUTH COTABATO
11 Pantukan

1 Banga
DAVAO DEL NORTE

2 Lake Sebu
1 Asuncion

3 Norala
2 Carmen

4 Polomolok
3 Dujali

5 Sto. Nino
4 Kapalong

6 Surallah
5 New Corella

7 Tampakan
6 Sto. Tomas

8 Tantangan
7 Talaingod

9 T'Boli
8 San Isidro

10 Tupi
DAVAO ORIENTAL

SULTAN KUDARAT
1 Baganga

1 Kalamansig
2 Banay-banay

2 Lebak
3 Boston

3 Lutayan
4 Caraga

4 Palimbang
5 Cateel

5 Bagumbayan
6 Gov. Generoso

6 Columbio
7 Lupon

7 Esperanza
8 Manay

8 Isulan
9 San Isidro

9 Lambayong
10 Tarragona

10 Ninoy Aquino
DAVAO DEL SUR

11 Pres. Quirino
1 Bansalan

REGION XIII
2 Don Marcelino

AGUSAN DEL NORTE
3 Hagonoy

1 Buenavista
4 J ose Abad Santos

2 Carmen
5 Kiblawan

3 J abonga
6 Magsaysay

4 Kitcharao
7 Malalag

5 Las Nieves
8 Malita

6 Magallanes
9 Matanao

7 Nasipit
10 Padada

8 R. T. Romualdez
11 Sta. Cruz

9 Santiago
12 Sta. Maria

10 Tubay
13 Sarangani

DINAGAT ISLANDS
14 Sulop

1 Basilisa
REGION XII

2 Cagdianao
NORTH COTABATO

3 Dinagat
1 Alamada

4 Libjo
2 Aleosan

5 Loreto
3 Antipas

6 San J ose
4 Arakan

7 Tubajon
5 Banisilan

SURIGAO DEL NORTE
6 Carmen

1 Dapa
7 Kabacan

2 Socorro
8 Libungan

3 Taganaan
9 Magpet

4 Mainit
10 Makilala

5 Alegria
11 Matalam

6 Tubod
12 Midsayap

7 Burgos
13 M'Lang

8 Pilar
14 Pigcawayan

9 San Isidro
15 Pikit

10 Del Carmen
16 Pres. Roxas

11 San Benito
17 Tulugan

12 Santa Monica
SARANGANI

13 Malimono
1 Alabel

14 San Francisco
2 Gian

15 Placer
3 Kiamba

16 Bacuag
4 Maasim

17 Sison
5 Maitum

18 Gigaquit

COMMISSION ON AUDIT

Annex E 14 of 15
AGENCIES UQ Q A D

AGENCIES UQ Q A D
19 Claver

18 Lumbanayague
AGUSAN DEL SUR

19 Madalum
1 Sibagat

20 Madamba
2 Esperanza

21 Maguing
3 Bunawan

22 Malabang
4 Trento

23 Marantao
5 Santa J osefa

24 Marogong
6 Veruela

25 Masiu
7 Loreto

26 Molundo
8 La Paz

27 Pagawayan
9 Talacogon

28 Piagapo
10 San Luis

29 Picong
11 Prosperidad

30 Poona-bayabao
12 Rosario

31 Pualas
13 San Francisco

32 Saguiaran
SURIGAO DEL SUR

33 Sultan Dumalondong
1 Barobo

34 Tagoloan
2 Bayabas

35 Tamparan
3 Cagwait

36 Taraka
4 Cantilan

37 Tubaran
5 Carmen

38 Tugaya
6 Carrascal

39 Wao
7 Cortes

MAGUINDANAO
8 Hinatuan

1 Ampatuan
9 Lanuza

2 Barira
10 Lianga

3 Buldon
11 Lingig

4 Buluan
12 Madrid

5 Datu Abdullah Sangki
13 Marihatag

6 Datu Anggal Midtimbang
14 San Agustin

7 Datu Montawal
15 San Miguel

8 Datu Odin Sinsuat
16 Tagbina

9 Datu Paglas
17 Tago

10 Datu Piang
ARMM

11 Datu Unsay
BASILAN

12 Guindulungan
1 Muhammad Adjul

13 Kabuntalan
2 Akbar

14 Mamasapano
3 Al-Barka

15 Mangudadatu
4 Hadji Muthamad

16 Matanog
5 Lantawan

17 Northern Kabuntalan
6 Maluso

18 Pagalungan
7 Sumisip

19 Paglat
8 Tabuan Lasa

20 Pandag
9 Tipo-Tipo

21 Parang
10 Tiburan

22 Rajah Buayan
11 Ungkaya Pukan

23 SK Pendatun
LANAO DEL SUR

24 Shariff Aguak
1 Bacolod Kalawi

25 South Upi
2 Balabagan

26 Sultan Kudarat
3 Balindong

27 Sultan Mastura
4 Bayang

28 Sultan sa Barongis
5 Binadiyan

29 Talayan
6 Buadiposo Buntong

30 Talitay
7 Bubong

31 Upi
8 Bumbaran

SULU
9 Butig

1 Hadji Panglima Tahil
10 Calanogas

2 Indanan
11 Ditsaan Ramain

3 J olo
12 Ganassi

4 Kalingalan Caluang
13 Kapai

5 Lugus
14 Kapatagan

6 Luuk
15 Lumba Bayabao

7 Maimbung
16 Lumbaca Unayan

8 Panamao
17 Lumbatan

9 Pandami

COMMISSION ON AUDIT

Annex E 15 of 15

AGENCIES UQ Q A D

AGENCIES UQ Q A D
10 Panglima Estino

TAWI-TAWI
11 Panglima Omar

1 Bongao
12 Pangutaran

2 Languyan
13 Parang

3 Mapun
14 Pata

4 Panglima Sugala
15 Patikul

5 Sapa-Sapa
16 Siasi

6 Sibutu
17 Talipao

7 Siminul
18 Tapul

8 Sitangkai
19 Tongkil

9 South Ubian

10 Tandubas

11 Turtle Islands

SUMMARY:

Unqualified 209
Qualified 1,363
Adverse 46
Disclaimer 72

COMMISSION ON AUDIT

Annex F 1 of 4
ANNEX F
CORPORATE GOVERNMENT SECTOR

AGENCIES UQ Q A D
NCR

Cluster A
1 AAIIBP
2 BSP
3 CB-BOL
4 DBP
5 DBPMC
6 DCI
7 DLC
8 ECC
9 GSIS
10 GFB
11 HGC
12 HDMF
13 IGLF
14 LBP
15 LBRDC
16 LIBI
17 LCDFI
18 LLC
19 MSI
20 NHMFC
21 NLDC
22 PCFC
23 PCIC
24 PDIC
25 PICCI
26 PHIC
27 PPSBI
28 QUEDANCOR
29 SBC
30 SHFC
31 SSS
32 TIDCORP

Cluster B
1 BCDA
2 CEZA

3 CAAP

4 NDC

5 NHA

6 NPC

7 PEZA
8 PNCC

9 PPA

10 PRA

11 PSALMC

12 LRTA

13 MWSS

14 NEA
15 PADC

16 PNR

17 TRANSCO

18 BLCI
19 FCIEI
20 GYREI
21 KRC
22 NPIC
23 PNL
24 PRC
25 MGC
26 IIGSI
27 ASDI

COMMISSION ON AUDIT

Annex F 2 of 4
AGENCIES UQ Q A D
28 PEC
29 PMPC
30 TFC

31 TCPC

Cluster C
1 NFA

2 FTI

3 PCA

4 NTA

5 PAGCOR
6 TIEZA

7 PRA
8 NPF
9 PIDS
10 PCED
11 LCP

12 NKTI

13 PCMC

14 PHC

15 DFPC
16 PPI
17 CITEM

18 HSDC

19 ZREC

20 CITC

CAR
1 J ohn Hay Management Corporation

2 Ifugao Water District

Region I
1 Northern Food Corporation

2 Poro Point Management Corporation
3 NIA-ARIP

4 NIA-BPIP

Water District
1 Agoo

2 Alaminos City

3 Alcala
4 Asingan

5 Balaoan

6 Balungao

7 Bani

8 Basista

9 Batac

10 Bayambang
11 Binalonan

12 Binmaley

13 Bugallon

14 Candon City

15 Dagupan City

16 Dingras

17 Ilocos Norte

18 Lingayen

19 Manaoag

20 Mangaldan
21 Mapandan

22 Metro La Union

23 Metro Tayug

24 Metro Vigan

25 Naguilian

26 Narvacan

27 Nueva Era

28 Pozorrubio

29 Rosales

30 Rosario

31 San Carlos City

32 San Manuel
33 San Nicolas (Ilocos Norte)

COMMISSION ON AUDIT

Annex F 3 of 4
AGENCIES UQ Q A D
34 San Nicolas (Pangasinan)
35 San Quintin

36 Santa

37 Santa Lucia

38 Santa Maria (Pangasinan)

39 Sarrat

40 Sinait

41 Tagudin

42 Umingan

43 Urbiztondo

44 Urdaneta City
45 Villasis

Region II - No. of GOCCs by Province
1 Province of Batanes -1(U)/2-(Q)
2 Province of Cagayan -3(U)/4-(Q)
3 Province of Quirino - 1(U)
4 Province of Nueva Vizcaya - 16(U)/4(Q)

Region III
1 Philippine Rice Research Institute

2 Subic Bay Metropolitan Authority

3 Clark International Airport Corporation

4 Clark Development Corporation

5 Bataan Technology Park Incorporated

6 North Luzon Railways Corporation
7 Aurora Pacific Economic Zone

8 Authority of the Freeport Area of Bataan

Region IV - No breakdown of GOCCs (No. of GOCCs by Province)
1 Corporate - 8(U)/14(Q)

Region V
1 DBP Daet Branch
2 DBP Naga Branch

3 DBP Masbate Branch
4 LBP Daet Branch

5 LBP Labo Branch

6 LBP Sipocot Branch
7 LBP Goa Branch
8 LBP Masbate Branch
9 HDMF Naga Branch
10 QUEDANCOR RO V

11 PDA

12 NFA Catanduanes PO

13 NIA Cam. Sur IMO

a. Fund 501 COB,NDC

b. Fund 101, 102, 161

c. Fund 158

Region VI - No breakdown of GOCCs (No. of GOCCs by Audit Group)
1 Audit Group C - 2(U)/4(Q)
2 Audit Group G - 1(Q)

Region VII
1 Cebu Port Authority (CPA)

2 Mactan-Cebu International Airport Authority (MCIAA)

Region VIII
1 Baybay Water District

2 CGS of Province of Leyte

Region IX
1 ZCWD

2 ECOZONE
3 PCWD

4 Kumalarang Water District

5 Tukuran Water District

6 NFA

7 LBP

COMMISSION ON AUDIT

Annex F 4 of 4
AGENCIES UQ Q A D
8 ITWD

9 Others - 4(U)/46(Q)

Region X
1 Gingoog City Water District

2 Claveria Water District

3 Tagoloan Water District

4 Malaybalay City Water District

5 Maramag Water District

6 Quezon Water District

7 Bukidnon Forests, Inc.

8 Development Bank of the Philippines

9 Land Bank of the Philippines

10 HDMF - Pag-IBIG Fund

11 Al Amanah Bank

12 NPC Mindanao Regional Center

Region XI
1 Digos City Water District

2 Nabunturan Water District

Region XII
1 DBP Marbel Branch
2 NFA Provincial Office, Koronadal City
3 NIA-PIO, Koronadal City
4 NIA MMIP
5 Koronadal Water District
6 Norala Water District

Region XIII - Audit on-going

ARMM
1 Bongao Water District

2 Lamitan Water District

3 Wao Water District

Total 94 192 10 6

COMMISSION ON AUDIT

Annex G 1 of 2
ANNEX G

LIST OF AGENCIES WITHOUT SUBMITTED FINANCIAL STATEMENTS
CY 2011

I. NATIONAL GOVERNMENT AGENCIES

Regions NGAs
A. NCR 1. Cultural Center of the Philippines (Special Account in the GF)
2. National Climate Change Commission
3. NG Books of Fiber Industry Development Authority
B. Region VI 4. Iloilo State College of Fisheries
C. Region VIII 5. Eastern Visayas State University

II. LOCAL GOVERNMENT UNITS

Regions LGUs
A. CAR 1. Municipality of Tanudan (Province of Kalinga)
B. Region II 2. Municipality of Palanan (Province of Isabela)
C. Region IV 3. Municipality of San J ose (Province of Romblon)
D. Region V 4. Municipality of San Fernando (Province of Camarines Sur)
5. Municipality of San Andres (Province of Catanduanes)
E. Region VI 6. Municipality of D.S. Benedicto (Province of Negros Occidental)
7. Municipality of Banate (Province of Iloilo)
8. Municipality of J ordan (Province of Guimaras)
9. Municipality of Nueva Valencia (Province of Guimaras)
10. Municipality of Dumangas (Province of Iloilo)
11. Municipality of Oton (Province of Iloilo)
12. Municipality of San Enriquez (Province of Iloilo)
F. Region VII 13. Municipality of Malabuyoc (Province of Cebu)
14. Municipality of Tudela (Province of Cebu)
15. Municipality of Tabuelan (Province of Cebu)
16. Municipality of Cortes (Province of Bohol)
17. Municipality of Vallehermoso (Province of Negros Oriental)
G. Region VIII 18. Municipality of Taft (Province of Eastern Samar)
19. Municipality of Mayorga (Province of Leyte)
20. Municipality of Tabon-Tabon (Province of Leyte)
H. Region IX 21. Municipality of Sibuco (Province of Zamboanga del Norte)
I. Region X 22. Municipality of Dangcagan (Province of Bukidnon)
23. Municipality of Kadingilan (Province of Bukidnon)
J . Region ARMM 24. Municipality of Adjul (Province of Basilan)
25. Municipality of Akbar (Province of Basilan)
26. Municipality of Al Barka (Province of Basilan)
27. Municipality of Hadji Muthamad (Province of Basilan)
28. Municipality of Datu Blah Sinsuat (Province of Maguindanao)
29. Municipality of Datu Saudi Ampatuan (Province of Maguindanao)
30. Municipality of Datu Hofer Ampatuan (Province of Maguindanao)
31. Municipality of Datu Salibo (Province of Maguindanao)
32. Municipality of Shariff Saydona Mustapha (Province of Maguindanao)
Note: Includes unreconciled and incomplete F/S

COMMISSION ON AUDIT

Annex G 2 of 2
III. GOVERNMENT-OWNED AND/OR CONTROLLED CORPORATIONS (GOCCs) IN NCR

Clusters GOCCs
A. Cluster A 1. AFP Retirement and Separation Benefits System
B. Cluster B 2. BCDA Management and Holdings, Inc.
3. LWUA Consult Incorporated
4. PNOC Alternative Fuel Corporation
5. PNOC Development and Management Corporation
6. PNOC Coal Corporation
7. PNOC Shipping and Transport Corporation
C. Cluster C 8. APO Production Unit
9. Boy Scouts of the Philippines
10. Club Intramuros Golf Course
11. Corregidor Foundation, Inc.
12. Intercontinental Broadcasting Corporation
13. National Agribusiness Corporation
14. Philippine Charity Sweepstakes Office
15. Philippine Forest Corporation
16. Philippine Mining Development Corporation
17. Veterans Foundation of the Philippines

COMMISSION ON AUDIT

List of Acronyms 1 of 3
L I S T O F A C R O N Y M S

AAR Annual Audit Report
AFR Annual Financial Report
A/R Accounts Receivables
ALSO Adjudication and Legal Services Office
AOD Allotments, Obligations and Disbursements
ARMM Autonomous Region for Muslim Mindanao
ASB Adjudication and Settlement Board
BAC Bids and Awards Committee
BOC Bureau of Customs
BRS Bank Reconciliation Statement
BSP Bangko Sentral ng Pilipinas
CAAP Civil Aviation Authority of the Philippines
CAAR Consolidated Annual Audit Report
CCT Conditional Cash Transfer
CDA Cooperative Development Authority
CFL Compact Fluorescent Lamp
CGS Corporate Government Sector
CN Credit Notice
CO Capital Outlay
COA Commission on Audit
COE COA Order of Execution
CP Commission Proper
DAP Disbursements Acceleration Program
DBM Department of Budget and Management
DBP Development Bank of the Philippines
DepEd Department of Education
DOE Department of Energy
DOF Department of Finance
DILG Department of the Interior and Local Government
DOJ Department of J ustice
DND Department of National Defense
DPWH Department of Public Works and Highways
DRP Development Rights Payment
DRRMP Disaster Risk Reduction Management Plan
DSWD Department of Social Welfare and Development
DOTC Department of Transportation and Communications
DV Disbursement Voucher
FAIO Fraud Audit and Investigation Office
FAP Foreign-Assisted Project
FBGA Foreign-Based Government Agency
FOU Field Operating Unit
F/S Financial Statements
GAAM Government Accounting and Auditing Manual
GL General Ledger
GOCC Government-Owned and/or Controlled Corporation
GRM GRM International Inc.
GSIS Government Social Insurance System
COMMISSION ON AUDIT

GWSPA Government-Wide and Sectoral Performance Audit
HDMF Home Development Mutual Fund
HGC Home Guaranty Corporation
IAAR Individual Annual Audit Report
IB Incandescent Bulb
IRA Internal Revenue Allotment
IRR Implementing Rules and Regulations
J MC J oint Memorandum Circular
LBP Land Bank of the Philippines
LDRRM Local Disaster Risk Reduction Management
LDRRMF Local Disaster Risk Reduction Management Fund
LDRRMO Local Disaster Risk Reduction Management Office
LCCA Local Currency Current Account
LGS Local Government Sector
LGU Local Government Unit
LRTA Light Rail Transit Authority
LSS Legal Services Sector
LTO Land Transportation Office
MIAA Manila International Airport Authority
ML Management Letter
MOA Memorandum of Agreement
MOOE Maintenance and Other Operating Expenses
MRSMI Monthly Report of Supplies and Materials Issued
MRT Metro Rail Transit
NC Notice of Charge
NCA Notice of Cash Allocation
NCR National Capital Region
ND Notice of Disallowance
NEA National Electrification Administration
NEX Nationally-Executed Project
NFD Notice of Finality of Decision
NGA National Government Agency
NGAS National Government Accounting System
NGS National Government Sector
NLRC National Labor Relations Commission
NS Notice of Suspension
OCD Office of Civil Defense
ODA Official Development Assistance
OGC Office of the General Counsel
OMB Office of the Ombudsman
OR Official Receipt
ORG Office of the Regional Governor
OU Operating Unit
PAS Philippine Accounting Standards
PAF Philippine Air Force
PCG Philippine Coast Guard
PD Presidential Decree
PDAF Priority Development Assistance Fund
PEEP Philippine Energy Efficiency Project (National Residential Lighting Program)
PFWP Physical and Financial Work Plan
COMMISSION ON AUDIT

PNP Philippine National Police
PPE Property, Plant and Equipment
PPELC Property, Plant and Equipment Ledger Card
PPSBI Philippine Postal Savings Bank, Inc.
PRA Philippine Retirement Authority
PS Personal Services
QUEDANCOR Quedan and Rural Credit Guarantee Corporation
QRF Quick Response Fund
RoSA Report on Salaries and Allowances
RA Republic Act
RPCPPE Report on the Physical Count of PPE
RPMES Regional Project Monitoring and Evaluation System
RROW Road Right of Way
SAGF Special Account in the General Fund
SAO Special Audits Office
SASDC Statement of Audit Suspension, Disallowances and Charges
SL Subsidiary Ledger
SSS Special Services Sector
SSS Social Security System
TRB Toll Regulatory Board
UP University of the Philippines
VFM Value-For-Money Audit
4Ps Pantawid Pamilyang Pilipino Program

COA - Performance Report 2011

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