ren sLas-one Fe No, s9510470 7 Fug, 20S 2:20 Pr “Repblicof the Bhjlippives COMMISSION ON AUDIT LEGAL SERVICES SECTOR FA ‘Legal Affairs Office MEMORANDUM 4 : For Director CLEOTIDE M. TUAZON _ Regional OfficeNo AYA ry jsp Toru : eas behinds nt N Local Government Sector = Assistant Commissioney{SABEL'D, AGITO General Counsel “This Sector All of this Commission Subject aequst for clarification on the application of Department of Interior and Local Government (DILG) Memorandurn Circular No. 2012-83 dates May 02, 2012 Date August 4, 2015 | j ‘his pertains to your Memorandum dated January 2 2015 onthe subject. she Department of inerior and Local Government (OF) tne lead agency that inplemenss the 2012 Sagana a Lie St jubig sa Labat ‘ger TUBIG) progam which ans t0 provide wversal af608 potable Corer supply. Targeted provinces/awunicipalities serve fas the agency's Implementing panes. ‘The mechanis for fund allocation and eleases ofthe program unde Item 2) of DILG Memorandum Circular (MC) No. 2012-63 da Provides that finds shall be released in wo (2) equal government units (LOUS) ‘As a requirement and condition forthe release of the 2 tranche, th following have to be observed: oy Geto | inant Provision of Peale Wats SuBBy Pret 2042 i gas nabs are SALINTUBIO) Pog SAM She nk fed Jeane Les, Sus She 1 WDs Tha [earn Peace he crucedy 4 Guuded Gy He COA Us Mes se He OHO Yorn fopnin my fhase Ny fo.~ £4 —~uibor fy veptew et a 4 legal Ove chyFre No. s95t647a 7 Aug. 2015 2:20 1, Aut Inspeeon ‘Report of the Technisal 1g Services Division of COA; and 2. Statement of Expendites (SOF) duly ‘verified by the Accountant, Treasurer and COA. “The instant request for clarification pertains to the second requirement whether or not the DILG issuance requiring verification of SOE by the auditor is binding or valid “The Assistant Commissioner, Local Government Sector (LGS), and the Regional Director (RD), COA Reglinal Office No. IV-A, Quezon City, disagree weethe required verification of the SOE prior to postaudit since audit Mihniques and methods are established by this Commission and, more resportty itis nt required ia COA Circular No. 94-013 dates Decent 1, Toes whieh outlines the dies of auditor in the grant, utilization and liquidation cof funds transferred to implementing agency (1A) | Item 8 of COA Cieular No, 94-013 enumerates the dies and responsibilities ofthe autor ofthe Implementing Agency (1A). Amon which is 8.2, viz: ‘8.2 aut he transactions for the project within thirty {GD) days upon receipt of the reports rom the I Accourtat. apparent, the ruiremens and eonons it the reese ofthe 24 tranche posed by the DILG ace ot among the dates and responsibilities of tran tovander the COA cicola. ‘To do x vigh be conse 1 pre-audit aa ahi hes been ete ited under COA Ciel No 0 1-002 dated Seip 22. 2011 end may aso signify 3 on approval the release of the 2" sy eo hich this Commission frowns upon. Audion: enjoined 10 roreise with extreme caution their audit activites ‘specially those which may ear partiepateor sare inthe fiscal reaponsoiity oer THE 8 financial ae eansactions and operations. which ander the lee solely with the management. | since the COA cnr is very lear athe dates and espan TE dhe aun he reuirements under DILG MC Wo, 201245 sl 291 bind the auditors for lack of legal basisrow 2406-080 Fru io, :9510078 7s, inally. in order to facilitate and ensure the success of the implementation ‘of the SALINTUBIG program. we urge the auditors concerned to strictly observe wee et te COA coral which requires thatthe autor shall "audit the ae ot forte projet win thirty (0) days upon receipt of the reports from the 1A accountant.”