Professional Documents
Culture Documents
on the
Accomplishments vis--vis
Major Programs and Projects
LGU:
Prepared:
Date
Audit Period
Reviewed:
Audit Criteria:
Annual Budget
Annual Investment Plan
Mid-term Investment Plan
Long-Term Development Plan
Accomplishment Reports
Audit Risks:
1.
The reported accomplishments may not have been included in the AIP for the year.
2.
Programs/projects may not have been completed within the time frame.
3. The cost of the project may have exceeded the budgetary allocation.
4. The projects for the year may not have been economically, efficiently and effectively implemented.
Audit Objective No. 1:
To determine whether all reported accomplishments of the LGU are within the AIP
Audit Procedure
WP
Reference
AIP
Accomplish
ment
Report
WP No. 1
Assigned
to
Man
days
Municipality of _________
Working Paper on the differences noted between the AIP and the Accomplishment Report
For CY 2014
Per Accomplishment Report
Name of Project Cost of Project
Yes
Per AIP
No
Remarks
Consolidated
Quarterly
Report
Program of
Work
Contract
SWA
Notice to
proceed
WP 2
Municipality of _____________
Working Paper on Whether Projects are Completed as Scheduled
For CY 2014
Project No. 1
Date Started
Project No. 2
Date Completed
Percent of delay
Remarks
Man
days
Program of
Work
WP 3
Municipality of ______________
Budget of the Project versus Actual Cost Incurred
For CY 2014
Project No. 1
Project Cost Total Cost Incurred to date
Variance
Remarks
Prepared by:
WP
Reference
Questionaire
WP No. 1
Interview
Notes
WP No. 3
Assigned
to
Man
days