Republic of the Philippines

COMMISSION ON AUDIT
Regional Office No. IX
Cabatangan, Zamboanga City
OFFICE OF THE REGIONAL CLUSTER DIRECTOR
NATIONAL GOVERNMENT SECTOR
CLUSTER VIII INFRASTRUCTURE
_______________________________________________________________________
Date:________________
Memorandum
To: _____________________
_______________________
Subject: Review of Cash Exam Report Submitted
Please submit the requirements mention in the remarks column.
Accountable Officer: ____________________
Designation:
_______________
Period Covered:
_____________________
Date Examined: _______________
Agency:_________________________________________________________________
1. NARRATIVE REPORT:

Attached
YES
NO

REMARKS

Filled-up
YES
NO

REMARKS

Complete
YES
NO

REMARKS

A. Contains all important details, data & information including

the findings and recommendations on deficiencies in
internal control system over handling of cash.
B. The report is supported with the ff. statements/documents,
where applicable:
1 Report of Cash Examination (GF 74A)
2 Reconcilation Statement of Accountability
3 Statement of Accountability for Accountable Forms:
- With Money Value
-

Without Money Value

4 Reconciliation Statements of Depository A/Cs:

- Bank Recon. Statement
- Recon. Statement of Deposits
5 Supporting Schedule-(Presume on file with ATL)
6 Certification from Accountant on Ledger Balance
2. REPORT OF CASH EXAMINATION (Revised GF 74A):
A. General Information:
1. Properly filled-up all the necessary data
B. Cash Production Notice:
1. Properly filled-up & shows the signature of accountable
officer, date and cash examiner
C. Cash Count
1. Cash Items:
- Details of check like:
- Drawer of check
- Drawee of check
- Date
- Payee
D. Inventory of Unused Accountable Forms
1. Inventory of unused accountable forms reconciled with
ending inventory in Statement of Accountability for
Accountable Forms Exhibit _________
/var/www/apps/conversion/tmp/scratch_5/258059786.doc\

_____________
_____________
_____________
_____________
Reconciled
YES
NO

REMARKS

E. Certification
1. Did the accountable officer signed his/her cashbook at the
time of examination?

Signed
YES
NO

REMARKS

Agreed
F. Statement of Accountability
1. Balance of last examination agrees with the beginning
balance of the present report.
2. Particulars of the debits and credits to accountability
indicated.
3. Summary entries to debits and credits to accountability
supported with schedules.
4. Balance of accountability agrees with cash counted.
5. Correct mathematical computation.
6. Certification of accountable officer on accountability
properly filled-up and shows signature of accountable
officer.
G. Certification (Examiner)-Signed

YES

NO

REMARKS

On file with
ATL

3. Reconciliation Statement of Accountability:

A. Properly filled-up & shows the signature of preparer.
B. Adjusted subsidiary ledger balance agrees with adjusted
cashbook balance.
C. Reconciling items properly treated.
D. Unadjusted cashbook balance agrees with the balance of
accountability. If not, difference is accounted for.
E. Correct mathematical computation.
4. Statement of Accountability for Accountable Forms:
A. With Money Value
B. Without Money Value
5. Bank Reconciliation Statement:
A. The reconciliation statements are prepared as of date of
examination.
B. The reconciliation statements are supported by last
months bank reconciliation statements.
C. Properly filled-up and shows the signature of preparer.
D. Adjusted book balance agrees with adjusted bank
balance.
E. Reconciling items properly treated.
F. Correct mathematical computation.
============================================================================
Remarks: ____________________________________________________________________________
Action Taken: __________________________________________________________________________
Note:

Cash examination is incomplete without results of bank confirmation deposits received. This
should be followed up and submitted by the ATL to this OFFICE, even if after the cash exam is
submitted to the RCD with one copy retain by ATL as his/her file.

Reviewed by: ______________________________ Noted by: ___________________________________

Please comply.

VALERIANO B. PATANGAN JR
State Auditor V
Regional Cluster Director

/var/www/apps/conversion/tmp/scratch_5/258059786.doc\