12.6. It is worth mentioning that Item V of COA Circular No. 2014-001 dated March 18,
2014, requires the audited agency to submit a copy of the Annual GPB to the COA
Audit Team assigned to the agency within five working days from the receipt of the
approved plan from the PCW or their mother or central offices, as applicable. The
agency must also provide a copy of the corresponding Accomplishment Report to
the Audit Team within five working days from the end of January of the preceding
year.
12.7. Contrary to the above requirements, Management was unable to submit a copy of
their Annual GPB and the corresponding AR to the Audit Team within the specified
timeframe. These documents were submitted only upon request during the audit of
the Municipality’s CY 2024 transactions. However, the copy of the GAD AR
provided did not bear a “Received” stamp from the PPDO and the DILG Provincial
Office, raising doubts as to whether the report was formally submitted to the
concerned agencies. Furthermore, the AR was not accompanied by the required
supporting reports, further indicating non-compliance with prescribed reporting
standards.
12.8. We recommended that Management ensure the timely submission of the
Municipality’s GPB and AR to the PPDO and the DILG Provincial Office, as
required under Section 4.0 of PCW-DBM-DILG-NEDA Joint Memorandum
Circular No. 2016-01, and obtain official “Received” stamps from the receiving
agencies as proof of compliance with submission requirements.
12.9. We further recommended that Management promptly submit copies of the
approved GPB within five working days of receipt, and the GAD AR within five
working days after the end of January of the following year, to the COA Audit
Team in compliance with Item V of COA Circular No. 2014-001.
12.10. Lastly, we recommended that Management ensure that the GAD AR is
accompanied by the required reports listed under Section C.8 (5) of the PCW-
DILG-DBM-NEDA JMC No. 2013-01.
12.11. Management noted that they did their best to ensure the timely submission of the
GPB and GAD AR. However, because the due dates are at the start of the year or
during the first quarter, it is hard to determine the total LGU budget, which is used to
calculate the 5% GAD fund.
12.12. The Auditor would like to remind Management that the GPB should be prepared and
submitted a year before the budget year. If there are any changes in the LGU budget
amounts, a revised GPB can be submitted.
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