An Audit Observation Memorandum is a written notification to the agency head and concerned officer/s informing of the deficiencies noted in the audit of accounts, operations or transactions and requiring comments thereto and/or submission of documentary and other information and requirements within a reasonable period.

Audit Observation Memorandum is a written notification to the agency head and concerned officer/s informing of deficiencies noted in the audit of accounts, operations or transactions and requiring comments thereto and/or submission of documentary and other information requirements within a reasonable period. (RRSA Section 4.9)

1987 PHILIPPINE CONSTITUTION ARTICLE IX-D THE COMMISSION ON AUDIT SECTION 1 (1). There shall be a Commission on Audit

This section contains the Annual Audit Reports (AARs) from CY 2013 to CY 2023 on the National Government Agencies (NGAs), Local Government Units (LGUs), and Government-owned and/or Controlled Corporations (GOCCs). Documents related to AARs are downloadable and can be viewed by selecting appropriate topic at the left side menu. 1.

AOM No. Observation COA Recommendation Management’s Response/Action Action Taken as of February 2, 2017 checks to other departments or personnel without treasury functions; and d. prepare and render a separate report on unrelease d/unclaimed checks and cancelled checks to be submitted to the Audit Team on a

April 20, 2020 MS. MARIA LUISA S. CELSO Audit Team Leader Commision on Audit Office of the Vice President Dear Auditor Celso: In response to the Audit Observation Memorandum (AOM) No. 2019-004 dated March 20, 2020 and received by this Office on April 15, 2020, may we submit the following response: Observation No. 1 9.

An Audit Observation Memorandum is a written notification to the agency head and concerned officer/s informing of the deficiencies noted in the audit of accounts, operations or transactions and requiring comments thereto and/or submission of documentary and other information and requirements within a reasonable period.

2016年4月19日 · As an audit action, it is of utmost importance that officials who are responsible to account government funds should know the nature, effects and proper treatment of an AOM. Section 4.9 of the 2009 Rules and Regulations on Settlement of Accounts, as embodied in COA Circular No. 2009-006, defines Audit Observation Memorandum as:

The document provides an overview of a training session that defines and explains the purpose, importance, format, structure, and process of the Audit Observation Memorandum (AOM) based on Commission on Audit (COA) mandates and issuances; the session objectives are for participants to understand how to describe, write, and use the AOM properly ...

2013年9月18日 · Requests for documents/records/reports or other information such as an AOM/AQM, Audit Highlights and Management’s Comments, and the like prior to the transmittal of the Audit Report shall be denied for duplication or certification by the Auditor, except for compliance to a Subpoena Duces Tecum.