AN ANALYSIS OF POST-AUDIT CONDUCTED BY COMMISSION ON AUDIT (COA) PROVINCIAL – QUEZON REGARDING CASH DISBURSEMENTS OF SANGGUNIANG BARANGAYS

Post-audit is a necessary procedure in order to determine the validity and authenticity of the transactions incurred by the local government units (LGUs), more specifically, the Sangguniang Barangays (SBs). Yet, there is a scarcity in studies that ascertains the strengths and weaknesses of the current post-audit programs. This study examines the existing post-audit procedure done by Commission on Audit (COA) regarding the cash disbursements of barangays. In addition, determine the effects of the post-audit performed by the audit agency to the government officials, taxpayers and to the constituents governed by barangays. Primary data will be coming from key informants through interview, while secondary data will be derived from government issued documents, memorandums and circulars, as well as reviews and commentaries done by experts on the subject matter. Pre-interview revealed that post-audit procedure is created by Audit Team Leaders (ATLs), based on their own expertise as well as to cater the need for internal control of each barangay, which is also derived from their interpretations on CoA circulars issued by the regional office. The Commission on Audit checks the correct supporting documents and proper authorization submitted by the barangays as proof of their compliance to the mandatory requirements. Despite the presence of the existing post-audit procedure, internal and external factors such as manpower constraint, compliance and record keeping of barangays through supporting documents affect the efficiency of the post-audit to prove that the barangays are submitting their necessary documents correctly and spending the budget appropriately and properly. An audit schedule is proposed to enhance the existing post-audit procedure.