AGENCY AUDIT WORKSTEP

Auditee: MUNICIPALITIES OF TAMPAKAN, TUPI AND POLOMOLOK

Audit Period: JANUARY 1, 2019 TO DECEMBER 31, 2019
Prepared by: ANA MAY R. BELLA, SA IV, AUDIT TEAM LEADER Date Prepared: JANUARY 8, 2019
Members: YASSER P. MABANING, SA II and GIERWYNE R. BULACLAC, SAE II Date Reviewed:
Approved by: MARY CATHERINE R. FACTORA, SA V, SUPERVISING AUDITOR Date Approved:

Target Date to Accomplish

Activity WP Ref. Person Responsible Output Year: 2019 Remarks
J F M A M J J A S O N D

I. Agency Audit Planning & Risk Assessment

1. Understand the Agency
1.1 Understand agency profile
Municipality of Tampakan Form 02-02 AMRB, YPM, GRB UTA 7-11 7-11 Could extend depending on the
availability of the documents
Municipality of Tupi Form 02-02 AMRB, YPM, GRB UTA 14-18 14-18 needed as well as some intervening
activities not foreseen prior to
prepartion of the workstep
Municipality of Polomolok Form 02-02 AMRB, YPM, GRB UTA 21-25 21-25

2. Identify significant agency risks

2.1 Update Agency Risk Model
Municipality of Tampakan Form 02-04 AMRB, YPM, GRB ARM 28-31 1 28-31 1 Could extend depending on the
availability of the documents
Municipality of Tupi Form 02-04 AMRB, YPM, GRB ARM needed as well as some intervening
activities not foreseen prior to
prepartion of the workstep
Municipality of Polomolok Form 02-04 AMRB, YPM, GRB ARM

2.2 Identify Agency Risks

Municipality of Tampakan Form 02-04 AMRB, YPM, GRB ARM 28-31 1 28-31 1 Could extend depending on the
availability of the documents
Municipality of Tupi Form 02-04 AMRB, YPM, GRB ARM needed as well as some intervening
activities not foreseen prior to
prepartion of the workstep
Municipality of Polomolok Form 02-04 AMRB, YPM, GRB ARM

2.3 Prioritize Significant agency risks AGRI

Municipality of Tampakan Form 02-04 AMRB, YPM, GRB ARM 28-31 1 28-31 1 Could extend depending on the
availability of the documents
Municipality of Tupi Form 02-04 AMRB, YPM, GRB ARM needed as well as some intervening
activities not foreseen prior to
prepartion of the workstep
Municipality of Polomolok Form 02-04 AMRB, YPM, GRB ARM

3. Understand and assess agency-level controls

Municipality of Tampakan Form 02-05 AMRB, YPM, GRB ALC 28-31 1 28-31 1 Could extend depending on the
availability of the documents
Municipality of Tupi Form 02-05 AMRB, YPM, GRB ALC needed as well as some intervening
activities not foreseen prior to
prepartion of the workstep
Municipality of Polomolok Form 02-05 AMRB, YPM, GRB ALC

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 Target Date to Accomplish
Activity WP Ref. Person Responsible Output Year: 2019 Remarks
J F M A M J J A S O N D
4. Understand the process which includes:
4.1 Identify critical path of the processess Walkthrough
4.2 Identify process risks WPs
4.3 Identify existing controls
4.4 Identify impact
5. Conduct Audit Risk Assessment and Planning
5.1 Financial and Compliance Walkthrough
5.2 Performance WPs
5.3 Determine audit scope and timing
5.4 Determine need for specialized skills
Municipality of Tampakan Form 02-06 AMRB, YPM, GRB ARA 28-31 1 28-31 1 Could extend depending on the
availability of the documents
Municipality of Tupi Form 02-06 AMRB, YPM, GRB ARA needed as well as some intervening
activities not foreseen prior to
prepartion of the workstep
Municipality of Polomolok Form 02-06 AMRB, YPM, GRB ARA

II. Execution
1. Design audit tests Form 03A- AMRB, YPM, GRB ATS 4-8, 11- 1, 4-8,
01 15, 18-22,
25-28
2. Execute audit tests Form 03A- AMRB, YPM, GRB Travel Plan
01
3. Evaluate audit results Form 03A- AMRB, YPM, GRB ATS
01
4. Communicate audit results AOM/AQ AMRB, YPM, GRB AOM/ND/NS as the need arises
/NC
II.1 Financial Audit (based on Audit Thrust)
Cash and Cash Equivalent; Property, Plant and
Equipment, Financial Liabilities, Fund Transfers,
20% Development Fund, LDRRMF, Solid Waste
Management and Revenue
Municipality of Tampakan AMRB, YPM, GRB AWP / AOM as indicated Upon availability of time, partial
aboveunder II.1 to audit for the 2019 accounts will
II.4 commence in November 2019
Municipality of Tupi AMRB, YPM, GRB AWP / AOM

Municipality of Polomolok AMRB, YPM, GRB AWP / AOM

Barangays of the same Municipalities AMRB, YPM, GRB AWP / AOM 11-15; 18- 1-5; 8-12
22; 25-29;

II. Compliance Audit (based on Audit Thrust)

Cash and Cash Equivalent; Property, Plant and
Equipment, Financial Liabilities, Fund Transfers,
20% Development Fund, LDRRMF, Solid Waste
Management and Revenue
Municipality of Tampakan AMRB, YPM, GRB AWP / AOM as indicated Upon availability of time, partial
aboveunder II.1 to audit for the 2019 accounts will
II.4 commence in November 2019
Municipality of Tupi AMRB, YPM, GRB AWP / AOM

Municipality of Polomolok AMRB, YPM, GRB AWP / AOM

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 Target Date to Accomplish
Activity WP Ref. Person Responsible Output Year: 2019 Remarks
J F M A M J J A S O N D
Barangays of the same Municipalities AMRB, YPM, GRB AWP / AOM 11-15; 18- 1-5; 8-12
22; 25-29;

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Activity WP Ref. Person Responsible Output Year: 2019 Remarks
J F M A M J J A S O N D
II. Revenue-Generating Program
Municipality of Tampakan AMRB, YPM, GRB AWP / AOM as indicated
Municipality of Tupi AMRB, YPM, GRB AWP / AOM aboveunder II.1 to Upon availability of time, partial
II.4 audit for the 2019 accounts will
commence in November 2019
Municipality of Polomolok AMRB, YPM, GRB AWP / AOM

Barangays of the same Municipalities AMRB, YPM, GRB AWP / AOM 11-15; 18- 1-5; 8-12
22; 25-29;

II. Evaluation / Audit (based on Audit Thrust)

Enforcement of COA Disallowances, Suspension
and Charges; Tax laws; Remittance to GSIS,
Philhealth & Pag-IBIG; GAD
Municipality of Tampakan AMRB, YPM, GRB AWP / AOM as indicated Upon availability of time, partial
aboveunder II.1 to audit for the 2019 accounts will
II.4 commence in November 2019
Municipality of Tupi AMRB, YPM, GRB AWP / AOM

Municipality of Polomolok AMRB, YPM, GRB AWP / AOM

Barangays of the same Municipalities AMRB, YPM, GRB AWP / AOM 11-15; 18- 1-5; 8-12
22; 25-29;

III. Conclusion and Reporting

1. Summarize audit results Form 03B- AMRB, YPM, GRB
01
1.1 Prepare summary of audit results & SARR
recommendations
Municipalities 4-8
Barangays of the same Municipalities 8-12
1.2 Discuss results of different types of audit conducted AMRB, YPM, GRB Notice of
Municipalities Exit 4-8
Conference/
Minutes of
Barangays of the same Municipalities Meeting 8-12

2. Prepare audit report for 2018 AMRB, YPM, GRB

2.1 Prepare annual audit report
Municipalities AAR 11-29
Barangays of the same Municipalities BAR 15-30
3. Issue Report (Management and Regional Office) Supervising Auditor Review
Notes
Municipalities TL/AAPSI 22-26
Barangays of the same Municipalities TL/AAPSI 25-28
4. Wrap-up and Archive the Engagement AMRB, YPM, GRB
4.1 Archive WPs/documentation of audit WPs 6-10
Municipalities WPs 1-5
Barangays of the same Municipalities

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J F M A M J J A S O N D
4.2 Follow-up agency action plan AMRB, YPM, GRB
Municipalities APMT 14-18; 21- 17-21; 24- 1st dates referred to 2017 AAPSI;
25 28 2nd dates referred to 2018 AAPSI

Barangays of the same Municipalities APMT 4-8; 11-15 19-23; 26-

30
5. Submission of Required Annexes
Municipalities (Annexes A-1 to A-6) AMRB, YPM, GRB 29-30
Barangays of the Municipalities (Annexes B-1 to C) AMRB, YPM, GRB 13-15
Barangays of the Municipalities (Annexes D to H) AMRB, YPM, GRB 15
IV. Other Audit Activities
IV.1 Finalization of 2018 Cash Count Conducted
Municipality of Tampakan Form 74A AMRB, YPM, GRB Form 74A / 3-47; 10-
Municipality of Tupi Form 74A AMRB, YPM, GRB WP / other 14; 17-21;
necessary 24-28
Municipality of Polomolok Form 74A AMRB, YPM, GRB documents
Barangays of Tampakan Form 74A AMRB, YPM, GRB for the 1-5; 8-12;
Barangays of Tupi Form 74A AMRB, YPM, GRB report 15-19; 22-
26; 29-31
Barangays of Polomolok Form 74A AMRB, YPM, GRB
IV.2 Conduct of 2019 Cash Count
Municipality of Tampakan Form 74A AMRB, YPM, GRB Form 74A / 4-8
Municipality of Tupi Form 74A AMRB, YPM, GRB WP / other 11-15
necessary
Municipality of Polomolok Form 74A AMRB, YPM, GRB documents 18-22
Barangays of Tampakan Form 74A AMRB, YPM, GRB for the 7-11
Barangays of Tupi Form 74A AMRB, YPM, GRB report 14-18
Barangays of Polomolok Form 74A AMRB, YPM, GRB 21-25
IV.3Preparation of 2019 Cash Exam Report
Municipality of Tampakan Form 74A AMRB, YPM, GRB Form 74A / 2-6; 9-13;
Municipality of Tupi Form 74A AMRB, YPM, GRB WP / other 16-20; 26-
necessary 27
Municipality of Polomolok Form 74A AMRB, YPM, GRB documents
Barangays of Tampakan Form 74A AMRB, YPM, GRB for the 7-11 25-29
Barangays of Tupi Form 74A AMRB, YPM, GRB report 14-18
Barangays of Polomolok Form 74A AMRB, YPM, GRB 21-25
IV.4 Review of Contracts Project AMRB, YPM, GRB as the need arises
Analysis
Sheet

IV.5 Conduct of Inspection/Appraisal Inspection AMRB, YPM, GRB as the need arises
Report
IV.6 Attendance to Biddings AMRB, YPM, GRB as the need arises
IV.7 Action on queries/referrals AMRB, YPM, GRB as the need arises
IV.8 Preparation of Evaluation Reports AMRB, YPM, GRB as the need arises
VI. Administrative Matters
1. Preparation/submission of monthly reports AMRB, YPM, GRB various 8 1 1 3 3 3 3 2 3 3 4 3 For December Reports -January 3,
reports 2020
2. Preparation/submission of quarterly reports AMRB, YPM, GRB various 3 3 3 For December Reports -January 3,
reports 2020

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3. Attendance to seminars/training/conference AMRB, YPM, GRB certificate of as the need arises
appearance

4. Arrange Files and put in Bodega all audited Logbook of AMRB, YPM, GRB 2-6; 9-13;
Documents Files 16-20; 23-
27; 30

Legends:
UTA - Understand the Agency Template PRC - Process Risk Control Matrix SAR - Summary of Audit Results and Recommendations AAP - Agency Action Plan GRB - Gierwyne R. Bulaclac
ARM - Agency Risk Model ARA - Audit Risk Assessment and Planning Tool DAAR/ML - Draft AAR/ML APMT - Action Plan Monitoring Tool
AgRI - Agency Risk Identification Matrix ATS - Audit Test Summary QIT - Quality Inspection Tool AMRB - Ana May R. Bella
ALC - Agency Level Control Checklist AWP - Audit Work Program TL - Transmittal Letter YSM - Yasser P. Mabaning

Prepared by: Reviewed by: Approved by:

ANA MAY R. BELLA MARY CATHERINE R. FACTORA ATTY. SUSAN P. DONALVO

State Auditor IV State Auditor V Director IV
Audit Team Leader Supervising Auditor Regional Director

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