coa_performance report 2011

Ma. Gracia M. Pulido Tan Chairperson

27 September 2012

His Excellency BENIGNO SIM£0N C. AQUINO III President of the Philippines Malacaiiang, 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 GoverntneiU (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 fax: (632) 931-9223 Email: [email protected] Website: www.coa.gov.ph

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27 September 2012

His Excellency BENIGNO SIMEON C. AQUINO Ill President of the Philippines Malacafiang, Manila

Dear Mr. President:

Republic of the Philippines

COMMISSION ON AUDIT

OFnCE OF TilE CHAIRPERSON Commonwealth Avenue, Quezon City, Philippines


1. Audit Performance Summary Report 2. Annual Financial iteports

• National Government (Volumes 1-A and 1-B) • Government-Owned and/or Controlled Corporations (Volumes II-A and II-B) • Local Government Units (Volumes Ill-A and Ill-B)

The Audit Performance Summary Report contains the highlights of the Annual Financial 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 Fax: (632) 931-9223 Email: cmgptl\[email protected] Website: www.coa.gov.ph

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27 September 2012

The Honorable JUAN PONCE ENRILE President, Philippine Senate GS.IS Complex, Pasay City

Dear Mr. President:



• National Government (Volumes 1-A and 1-B) • Government-Owned and/or Controlled Corporations (Volumes II-A and II-B) • Local Government Units (Volumes lil-A and Ili·B).


Very truly yours,

� . ... - .... ,,-.. --... -.. ---.·--...

Phone: (632) 952-5700 locall011/931-9232/931-9220 /951-0936 Fax: (632) 931-9223 Email: [email protected] Website: www.coa.gov.ph

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Ma. Gracia M. Pulido Tan

Chairperson

27 September 2012

The Honorable FELICIANO R. BELMONTE, JR. Speaker, House of Representatives National Government Center Quezon City

Dear Mr. Speaker:



• National Government (Volumes I-A and 1-B) • Government-Owned and/or Controlled Corporations (Volumes II-A and II·B) • Local Government Units (Volumes lll·A and Ill·B)


Very truly yours,

Phone: (632) 952-5700 local lOll ( 931·9232/931-9220 /951-0936 Fax: (632) 931-9223 Email: [email protected] Website: www.coa.gov.ph

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Ma. Gracia M. Pulido Tan

Chairperson

27 September 2012

The Honorable

FRANKLIN M. DRILON Chairman, Committee on Finance Philippine Senate GSlS Complex, Pasay City

Dear Senator Drllon:

Republic of the Philippines COMMISSION ON AUDIT

OFFICE OF THE CHAIRPERSON

Comtnonweallb. A venue, Quezon City, Philippines

I have the honor to submit, pursuant to Section 4, Article lX-D of the Constitution of the Philippines, the following 2011 reports:


• National Government (Volumes 1-A and 1-B) • G�vernment-Owned and/or Controlled Corporations (Volumes II-A and 11-B) • Local Government Units (Volumes III-A and Ill-B)


Very truly yours, !·��E-;lNfE�)j;� ;J:i:j[;' .. �j I� i:l'; �:·; ;.·;.:;- '\· Lcgi:>lativc Uudgel n�� an:h

and Monit11ring OJf•�

. ·. ·:·: H E C E I V E 0

nat�v�g& �(.,��1e: 4�� - \ ..... - __ :_.__ f ·-- -·-.

Phone: (632) 9S2-S700 locall011/931-9232/931-9220 /951-0936 Fax: (632) 931-9223 Email: [email protected] Website: www.coa.gov.ph

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27 September 2012

The Honorable CHAIRMAN, COMMITIEE ON APPROPRIATIONS House of Representatives National Government Center Quezon City

Dear Mr. Chairman:

1 have the honor to submit, pursuant to Section 4, Article IX-D of the Constitution of the Philippines, the following 2011 reports:


• National Government (Volumes I-A and I-B) • Government-Owned and/or Controlled Corporations (Volumes II-A and II-B) • Local Government Units (Volumes III-A and Ill-B)


Very truly yours,

Phone: (632) 952-5700 local 1011/931-9232/931-9220 /951-0936 Fax: (632) 931-9223 Email: [email protected] Website: www.coa.gov.ph

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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 Year’s 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 Year’s 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 JIT 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.



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,



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 January 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 July 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 Auditee’s 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



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.



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


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



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



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 Court’s 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 Children’s 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”.



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 Regions2 Total

Financial and Compliance1 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.



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.



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



Table II.4-B. Number of Opinions Issued by LGS


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


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”).



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”).



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:



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


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



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 agency’s liabilities.



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 –

Judgment 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.



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

Joavi 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 January 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 January 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.



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



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 June 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



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



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 Joint Circular No. 1, series of 2005 dated September 20, 2005.

o Parañaque 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 Joint Memorandum Circular (“JMC”) 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.



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 Parañaque 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 JMC 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,



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) HGC’s 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



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



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 COA’s 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. DPWH–NCR – 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



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 January 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


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 agency’s outstanding receivables and exercise proper control and monitoring of amounts due the agency.



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



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.



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.



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 management’s 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.



● 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.



B. Significant/Peculiar Audit Findings COA’s 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 YEAR’S 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 year’s 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 Year’s 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 officer’s 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.

http://www.coa.gov.ph/



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



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 Director’s 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 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 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




Amount Granted

Amount Denied

(in Million Pesos)

Relief from Accountability 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 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 from Accountability 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.



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


No. of Cases


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)



No. of Cases


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



Table III.4-C Other Cases Referred to the OMB and Other Government Agencies

Office No. of Cases

Amounts Involved

(in Million Pesos)



No. of Cases


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 Joint Investigation Team (“JIT”) 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 July 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



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:



• Home Guaranty Corporation (“HGC”), G.R. No. 194054, January 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, June 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 July 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



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


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 Office of the Secretary 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 Department of Budget and Management



Government Procurement Policy Board-Technical Support Office

Procurement Services Department of Education Office of the Secretary 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



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



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 Jose 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 Energy Office of the Secretary Department of Environment and Natural Resources Office of the Secretary 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 Office of the Secretary 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 Office of the Secretary Foreign Service Institute Technical Cooperation Council of the Philippines UNESCO National Commission of the Philippines Philippine Visiting Forces Agreement Commission Department of Health Office of the Secretary Amang Rodriguez Memorial Medical Center



Bureau of Quarantine

Commission on Population Dr. Jose Fabella Memorial Hospital Dr. Jose N. Rodriguez Memorial Hospital Jose 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 Office of the Secretary Bureau of Fire Protections Bureau of Jail 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 Office of the Secretary 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 Office of the Secretary 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



Department of National Defense Office of the Secretary 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 Office of the Secretary Road Board- Motor Vehicle Users' Charge (MVUC) Funds Department of Science and Technology Office of the Secretary 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 Office of the Secretary



Council for the Welfare of Children and Youth Inter- Country Adoption Board Department of Tourism Office of the Secretary Intramuros Administration National Parks Development Committee Department of Trade and Industry Office of the Secretary 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 Office of the Secretary 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 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



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


Annex “B” 1 of 12

ANNEX “B”

LOCAL GOVERNMENT SECTOR List of Auditees

Provinces/Cities/ Municipalities

No. of Brgys


No. of Brgys


No. of Brgys

NCR

Pilar 19

MT. PROVINCE Cities

Sallapadan 9

Barlig 11

Caloocan City 188 San Isidro 9

Bauko 22

Las Piñas City 20 San Juan 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

Parañaque 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 Juan 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




No. of Brgys


No. of Brgys


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 Juan 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 Jacinto 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 Juan 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

Jones 42

PANGASINAN

Cauayan City 65

Luna 19

Agno 17

Santiago City 37

Maconagon 10




No. of Brgys


No. of Brgys


No. of Brgys

Mallig 18

San Jose Del Monte 26

NUEVA ECIJA

Naguilian 25

Cabanatuan City 89

Aliaga 26

Palanan 17

Gapan City 23

Bongabon 28

Quezon 15

Palayan City 20

Cabiao 23

Quirino 21

San Jose City 38

Carrangalan 17

Ramon 19

Science City of Muñoz 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

Jaen 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




No. of Brgys


No. of Brgys


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 Jose 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 Jose 33

Sta. Cruz 26

San Narciso 17

San Juan 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

Jomalig 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




No. of Brgys


No. of Brgys


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

Jovellar 23

Cainta 7

Cuyo 17

Libon 47

Cardona 18

Dumaran 16

Malilipot 18

Jala-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

Jose 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 Jose 38

San Fernando 12

Bombon 8

Sta. Cruz 11

San Jose 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




No. of Brgys


No. of Brgys


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

Juban 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 Jose 29

Provinces

San Jose 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

Jamindan 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

Jordan 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 Jacinto 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




No. of Brgys


No. of Brgys


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

Janiuay 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 Joaquin 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

Jagna 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




No. of Brgys


No. of Brgys


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

Jimalalud 28

Guiuan 60

Villaba 35

La Libertad 29

Hernani 13

NORTHERN SAMAR

Mabinay 32

Jipapad 13

Allen 20

Manjuyod 27

Lawa-an 16

Biri 8

Pamplona 16

Llorente 33

Bobon 18

San Jose 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 Julian 16

Las Navas 53

Zamboanguita 10

San Policarpo 17

Lavezares 26

SIQUIJOR

Sulat 18

Lope de Vega 22

Larena 23

Taft 24

Mapanas 13

Lazi 18

LEYTE

Mondragon 24

Maria 22

Abuyog 63

Palapag 32

San Juan 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 Jose 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

Jaro 46

Hinabangan 21

Tacloban City 138

Javier 28

Jiabong 34

Calbayog City 57

Julita 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 Jorge 41




No. of Brgys


No. of Brgys


No. of Brgys

San Jose 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, Jr. 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

Josefina 14

BUKIDNON

St. Bernard 30

Kumalarang 18

Baungon 16

San Francisco 22

Labangan 25

Cabanglasan 15

San Juan 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

Jose 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




No. of Brgys


No. of Brgys


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

Tagum City 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

Jimenez 24

New Bataan 16

Antipas 13

Lopez Jaena 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

Jasaan 15

Hagonoy 21

Tulugan 29

Kinoguitan 15

Jose 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




No. of Brgys


No. of Brgys


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 Jose 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

Jabonga 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 Josefa 10

Basilan

Tagoloan 19

Talacogon 16

Lanao del Sur

Tamparan 44

Sibagat 24

Maguindanao

Taraka 43




No. of Brgys


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

Jolo 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 ======


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



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



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


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)

Department of Budget and Management

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



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



AGENCIES UQ Q A D

Region IX

Basilan State College

J.H. Ceriles State College

Jose 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

Office of the Secretary

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



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



AGENCIES UQ Q A D

Other Executive Offices

Anti-Money Laundering Council

Commission on the Filipino Language

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

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.


Annex “E” 1 of 15

ANNEX “E”

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

AGENCIES UQ Q A D AGENCIES UQ Q A D PROVINCES AND CITIES 10 San Jose Del Monte NCR 11 Meycauayan City 1 Caloocan City 12 Cabanatuan City 2 Las Piñas City 13 Gapan City 3 Makati City 14 Palayan City 4 Malabon City 15 San Jose City 5 Mandaluyong City 16 Science City of Muñoz 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 Parañaque City REGION IV 11 Pasay City 1 Batangas 12 Pasig City 2 Cavite 13 Quezon City 3 Laguna 14 San Juan 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



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 Tagum City 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



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 Juan 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 Juan 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



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 Juan 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 Jacinto 14 Ilagan 33 San Manuel 15 Jones 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



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 ECIJA 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 Jaen 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



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 Jose 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 Jose 5 Santa Cruz 21 San Juan 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 Jose 1 Alfonso 11 Sta. Cruz 2 Amadeo MINDORO ORIENTAL 3 Bacoor 1 Baco 4 Carmona 2 Bansud



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 Jala-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 Jovellar 14 Infanta 6 Libon 15 Jomalig 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



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 Jacinto 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 Jose 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 Jose 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 Juban 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 Jose 1 Aroroy 13 San Remigio 2 Baleno 14 Sebaste 3 Balud 15 Sibalom



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 Jamindan 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 Janiuay 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 Joaquin 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



AGENCIES UQ Q A D AGENCIES UQ Q A D 2 Ayungon SIQUIJOR 3 Bacong 1 Larena 4 Basay 2 Lazi 5 Bindoy 3 Maria 6 Dauin 4 San Juan 7 Jimalalud 5 Siquijor 8 La Libertad 6 E. Villanueva 9 Mabinay REGION VIII 10 Manjuyod BILIRAN 11 Pamplona 1 Almeria 12 San Jose 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 Jipapad 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 Julian 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 Jagna 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 Jaro 42 Talibon 19 Javier 43 Trinidad 20 Julita 44 Tubigon 21 Kananga 45 Ubay 22 La Paz 46 Valencia 23 Leyte



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 Jiabong 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 Jorge 36 Tanauan 16 San Jose 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 Jose Dalman 13 San Francisco 6 Kalawit 14 San Juan 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, Jr. 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 Jose 7 Guipos 21 San Roque 8 Josefina 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



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 Jimenez 13 Siay 9 Lopez Jaena 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 Jasaan 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



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 Jose Abad Santos 2 Carmen 5 Kiblawan 3 Jabonga 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 Jose 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



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 Josefa 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 Jolo 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



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


Annex “F” 1 of 4

ANNEX “F”

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

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



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 John 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)



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



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


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 Jose (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 Jordan (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


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


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 Justice 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



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 JMC Joint 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



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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