COA reinstates selective pre-audit

CEBU, Philippines – The reinstatement of selective pre-auditing effective July 1 is seen to curb anomalies in government transactions, according to the director of the Commission on Audit-Regional Office 13.

Lawyer Roy Ursula said that the COA will implement a selective pre-audit on government transactions nationwide based on COA Circular 2009-002 dated May 18 of this year as there have been “documented cases that have proven to be weak in internal control.”

The pre-audit is an examination of documents supporting a transaction or series of transactions before these are paid for and put on records, such as cash advances, payments of salaries and terminal leave benefits, payments for infrastructure projects, payments for road right-of-way, payments for procurement of capital assets, goods, and services; payments made through automatic debit advice, releases of funds to non-government organizations/people’s organizations; transfers of funds between government agencies, disbursements from trust funds of local government units and disposal of real property and unserviceable property.

It was further learned from Ursula that selective pre-auditing was already practiced then but was lifted in 1995 because at that time, studies showed there was good governance then. But currently, there have been several cases where COA found anomalies in, he said. — Barbara Anne B. Ocaba, STC Masscom intern/MEEV (THE FREEMAN)