COMMISSION ON AUDIT MEMORANDUM NO.

96-006 January 29, 1996

TO

SUBJECT:

All Directors, COA Central and Regional Offices, Provincial Auditors and All
Others Concerned.
Reiterating the Guidelines for the Turn-over of COA Offices Between
Reshuffled/Reassigned Regional Directors and Heads of Units and providing
additional guidelines to include stock examination reports.

It has been noted that the provisions of COA Memorandum Nos.84-230-C and 93-841
dated May 31, 1984 and December 29, 1993, respectively, pertaining to the formal turn-over of
COA Offices between the outgoing and the incoming reshuffled/reassigned Directors/Head of
Units are not strictly complied with. This observation is particularly felt by some National Food
Authority (NFA) auditors who encounter problems with regard to the availability of stock
records and stock examination reports and supporting documents in their examination of the
different stock accountable officials due to the absence of proper turn-over between auditors
as far as the stock examination records are concerned.
In this connection, pertinent provisions of COA Memorandum No. 84-230-C is hereby
reiterated and quoted as follows:
"Henceforth, every head of unit who is reassigned or reshuffled to another
Office shall, upon receipt of the reassignment Order, immediately prepare the following:
"2.

A report giving information on the following:

e.

The date of the last cash/stock examination conducted of the

accountable officers, furnishing also the names of the latter;
(underlined words added)

Likewise, reiterated and quoted are pertinent portions of COA Memorandum No. 93841, to wit:
"1.0

Responsibilities of the outgoing unit head

1.1

Ensure that all audit activities during the year up to the month of
reshuffle are properly documented and directed towards the preparation
of the Annual Audit Report; (underscoring our)

1.2

Prepare and turn-over to the incoming auditor the interim audit report
prescribed under paragraph 3.1 hereof and the up-dated summary of the
results of audit work performed up to the month reshuffle together with
all the working papers/evidences/documents gathered including the
CSBs issued during the period." (underscoring ours)

In addition, stock examination records necessary for the turn-over should include,
among others, the following:
a.

List of cash and stock accountable officers and their corresponding

accountabilities as of last examination and status of examination reports.

b.

Stock Report
-

c.

Summary of Receipts, Issues and Balances

Statement of Weekly Receipts
Statement of Weekly Issues

Empty Sacks Report

-

Summary of Empty Sacks Receipts, Issues and Balances

Statement of Weekly Receipts
Statement of Weekly Empty Sacks Issues

It is understood that all provisions of COA Memoranda Nos. 84-230-C and 93-841
dated May 31, 1984 and December 29, 1993, respectively shall remain in full force and effect.
For strict compliance.
(SGD.) CELSOD. GAGAN, Chairman