November 6, 2009

COA MEMORANDUM NO. 083-09

I. Rationale

To effectively operationalize the 2008 COA Organization Restructuring, this set of Guidelines on the operations of the Technical and Information Technology Services (TechITS) of COA Regional Offices is hereby issued.

II. Coverage

This set of Guidelines shall apply to the operations of the Technical and Information Technology Services (TechITS) of COA Regional Offices.

III. Functions of the Technical and Information Technology Services (TechITS) of COA Regional Offices

The TechITS shall, among others, perform the following functions of the Office of the Regional Director enunciated in the Functional Chart of Regional Offices per COA Resolution No. 2008-012 dated October 10, 2008 on the 2008 COA Organization Restructuring:

1. Provide technical assistance to auditors in the determination of the reasonableness of prices of goods, consulting services and infrastructure projects and on matters pertaining to other technical evaluation, including the conduct of fraud audit;

2. Assist in settlement/adjudication activities requiring technical and/or information technology (IT) expertise; CaDATc

3. Provide efficient, effective and secured operation and maintenance of the regional network and website, maintain IT resources installed in the regional office, and provide technical assistance to audit groups in the audit of computerized information systems of agencies located in the region;

4. Assist in the installation of the financial management automated systems in government agencies located in the region.

IV. Organization and Personnel of the TechITS

1. The TechITS shall be headed by a Technical Service Chief (TSC).

2. Selection of the Technical Service Chief (TSC) to be designated shall be among those senior in rank who have the educational qualifications and expertise/experience required to effectively perform technical supervision and quality control over the technical audit/evaluation and information technology-related functions of the COA Regional Office.

3. The TechITS shall have two Sections: (1) The Technical Services Section (TSS) and (2) The Information Technology Services Section (ITSS).

4. Regardless of position title, all personnel of the COA Regional Office who perform technical audit functions and who possess the educational qualifications, eligibility, training, experience, and/or expertise that are categorized as technical, such as engineering, architecture, medical, dental, economics, property appraisal, etc. are technical audit personnel of the COA Regional Office to where they are assigned by virtue of an Assignment/Office Order signed by the COA Chairman or his duly authorized official.

5. These technical audit personnel shall man the Technical Services Section (TSS) of the TechITS.

6. Likewise, regardless of position title, all personnel of the COA Regional Office who perform information technology-related functions and who possess the educational qualifications, eligibility, training, experience, and/or expertise that are categorized as information technology in nature are information technology personnel of the COA Regional Office to where they are assigned by virtue of an Assignment/Office Order signed by the COA Chairman or his duly authorized official. STcDIE

7. These information technology personnel shall man the Information Technology Services Section (ITSS) of the TechITS.

V. Deployment of Technical Audit Personnel

1. The Technical Service Chief (TSC), in coordination with the Supervising Auditors (SAs)/Heads of Audit Groups and the Legal Services Chief, shall evaluate and recommend to the Regional Director the technical audit support manpower requirements of each Audit Group including the Fraud Audit Group, and the technical support requirements for adjudication-related activities of the Office of the Regional Director.

2. The type, volume/number, and complexity (amount, description of work) of the contracts/projects/transactions requiring technical support services shall be matched with the technical competencies (educational qualifications, expertise, experience, eligibility) and the number of technical audit personnel required, considering the estimated number of days to perform specific technical audit/support tasks based on existing regulations/Technical Services Office (TSO) policies. If the said matching is not possible and the actual number of technical personnel available is insufficient, the Audit Groups shall have to resort to risk-based prioritizing of the work to be done.

3. The decision on whether (1) to deploy the technical audit personnel to specific Audit Groups outside of the Regional Office through a Regional Office Deployment Order, or (2) to direct technical audit personnel to travel to infrastructure project sites, to delivery sites of goods or services, or to locations of property for appraisal through a Travel Order, or (3) to transmit documents for evaluation to the TechITS at the Regional Office, shall involve a cost-benefit analysis whereby the volume and materiality of the audit work of each Audit Group requiring technical support services shall be considered vis- -vis the cost of "economic dislocation" or travel of technical personnel, with due consideration given to the availability and source of funds.

4. Deployment of technical audit personnel to specific Audit Groups to undertake technical evaluation work shall be made through a Regional Office Deployment Order signed by the Regional Director.

a. The official station of technical audit personnel deployed to specific Audit Groups shall be the official station of the Supervising Auditor of the Audit Group concerned. TDaAHS

b. In case of multiple assignments, the official station of technical audit personnel shall be specified in the Regional Office Deployment Order.

5. Deployment of technical audit personnel to an Audit Group shall be for a period of at least six (6) months but not more than one (1) year. Re-deployment of technical audit personnel shall follow the same evaluation procedures described above.

VI. Official Station of Information Technology Personnel

Information technology personnel shall have as their official station the office of the TechITS at the COA Regional Office.

VII. Technical Evaluation Tasks to be Performed by Technical Audit Personnel

Technical audit personnel shall perform, among others, the following technical evaluation tasks:

1. Review of contracts to determine cost reasonableness

1.1 Infrastructure contracts involving amounts as follows:

For national government agencies:

1.1.1 Agency Main/Central/Head Offices, General Headquarters, Project Management Offices P25 million and above

1.1.2 Regional Offices/Operating Units/Area Commands/Field Offices or their equivalents P10 million and above

1.1.3 Provincial/District/Division/Satellite Offices P2 million and above

1.1.4 Tertiary and/or specialized hospitals P5 million and above EDSAac

For local government units:

1.1.5 Highly urbanized cities and first class provinces P5 million and above

1.1.6 Provinces/cities below first class P3 million and above

1.1.7 Municipalities P1 million and above

For government-owned and/or controlled corporations/government financial institutions:

1.1.8 Head Offices, Project Management Offices P25 million and above

1.1.9 Regional/Provincial Branches/Field Offices P10 million and above

1.2 Contracts for procurement of goods and/or services involving amounts of at least P2 million for national government agencies, government-owned and/or controlled corporations, highly urbanized cities and first class provinces; P1 million for provinces/cities below first class; and P500,000.00 for municipalities;

1.3 Contract variations for infrastructure contracts involving an amount exceeding ten percent (10%) of the original contract cost;

1.4 Price escalations for infrastructure contracts.

2. Technical evaluation of the cost and duration of infrastructure projects implemented by administration with project cost as indicated in 1.1 above, including the related contracts for the procurement of construction materials and services.

3. Review of Appraisal Reports

3.1 Acquisition of right-of-way;

3.2 Acquisition of land and building;

3.3 Disposal of real property involving an amount of at least P1 million;

3.4 Disposal of acquired assets of government financial institutions involving an amount of at least P50 million, except those disposed to previous owners in the exercise of their right of redemption; cHSIDa

3.5 Disposal of unserviceable property or those no longer needed involving an amount of at least P500,000.

4. Ocular Inspection

4.1 Inspection of infrastructure project accomplishments under a first payment and final payment on a contract with a total contract price as indicated in 1.1 above;

4.2. Inspection of accomplishments on infrastructure projects implemented by administration with project costs as indicated in 1.1 above to validate utilization of construction materials and services procured;

4.3 Post-repair inspection of property involving an amount of more than P100,000.00 per job order;

4.4 Inspection of deliveries of items as listed below, among others, with a total value of at least P500,000.00 per purchase order:

4.4.1 medicines, drugs, medical supplies/equipment, chemicals, laboratory supplies/equipment;

4.4.2 construction materials;

4.4.3 motor vehicles and heavy equipment and their spare parts and accessories;

4.4.4 electronic and communication supplies/equipment;

4.4.5 vessels and marine equipment;

4.4.6 refrigeration and air-conditioning equipment/systems;

4.4.7 aircrafts and their accessories and components;

4.4.8 weapons, ammunitions;

4.4.9 generating machines, engines and accessories; and HcTEaA

4.4.10 fabricated furniture, equipment, etc.

5. Technical evaluation in connection with Management's Comments on technical audit findings (e.g., Audit Observation Memoranda, Notices of Suspensions, Notices of Disallowance, Motions for Reconsideration);

6. Technical evaluation in connection with compliance and value for money audits;

7. Attendance in Audit Exit Conferences, when necessary;

8. Evidence gathering in accordance with the Audit Objectives and Audit Programs of Fraud Audit Teams;

9. Adjudication-related assignments that would involve tasks requiring technical expertise in support of the adjudication function of the Office of the Regional Director;

10. Technical assistance to Audit Teams of the National Capital Region (NCR) for projects/property/deliveries located/delivered in the Regions:

10.1. Ocular inspection to validate the necessity and extent of work involved in Variation Orders;

10.2 Ocular inspection to validate the necessity and extent of repairs;

10.3 Ocular inspection to validate extent of performance (deliveries of goods and services, infrastructure project accomplishments) and compliance with contracts and related documents;

10.4 Appraisal.

VIII. Tasks to be Performed by Information Technology Personnel

Information technology personnel shall perform, among others, the following tasks:

1. Provision of IT support services in the conduct of audits in a computerized environment; ICaDHT

2. Formulation, implementation, and monitoring of implementation of IT policies, rules, regulations, and standards;

3. Formulation, implementation, and monitoring of the implementation of the Commission on Audit's Information Systems Strategic Plan (ISSP);

4. Development, installation, maintenance, and upgrade of information systems and network installations of the Commission on Audit;

5. Development, installation, maintenance, and upgrade of information systems and network installations of client agencies;

6. Development, implementation, and enhancement of an integrated IT-property management system, from need identification, procurement planning, acquisition, custodianship, maintenance, to disposal;

7. Design and conduct of IT-related trainings.

IX. Technical Supervision and Quality Control Over the Technical Service Functions

To systematize the work of technical audit personnel and ensure alignment of the: (a) technical audit scope with the Audit Scope during the audit period, (b) specific projects/contracts/transactions to be evaluated with those currently being audited, (c) technical audit objectives with specific Audit Objectives, and (d) technical audit timeline with Audit Program's timeline, the work of the technical audit personnel shall be in accordance with the following process:

1. Work Assignments

1.1 For technical audit personnel deployed to specific Audit Groups, based on the Audit Programs and other relevant information to be provided in advance and in writing by Audit Team Leaders (ATLs) under his/her Audit Group, Supervising Auditors shall prepare a Schedule of Technical Evaluation Requirements which shall be his/her basis for authorizing specific technical audit personnel to report to specific Audit Teams. The authority shall be in the form of a Locator Slip or Travel Order, depending on the resource requirements of the assignment. TIaCAc

1.2 Specific technical evaluation assignments shall be through a Technical Evaluation Assignment (form in Annex 1) emanating from the SA/ATL or TSC, duly received by the technical audit personnel concerned. The TSC shall be furnished a copy of the Technical Evaluation Assignment, duly received by the technical audit personnel concerned.

1.3 Work assignments for transactions of auditees in the National Capital Region shall be through a Technical Evaluation Assignment (form in Annex 1) signed by the Regional Director. Whenever available, the technical audit person to be given such assignment shall either be one deployed to an Audit Group located nearest the site of the delivery, project, or property to be inspected/appraised; or one deployed to the Audit Group auditing a regional component unit of the auditee concerned (e.g., DPWH District Office for a project of the DPWH Central office).

2. Action on Work Assignments

2.1 Technical audit personnel shall perform the required technical evaluation work, prepare and submit a technical evaluation report in accordance with existing regulations within the timeline indicated in the Technical Evaluation Assignment.

2.2 Submission of the reports by the technical audit personnel shall be made through an official transmittal (form attached as Annex 2) addressed to the SA/ATL/TSC and duly received by him/her. The TSC shall be furnished copies of transmittals duly received by the SA/ATL concerned.

2.3 Weekly, copies of contract review reports and the supporting working papers prepared by technical audit personnel shall be submitted to the TSC.

2.4 Monthly, summary data, including cost information, shall be prepared and transmitted via e-mail by the TSC to the Technical Services Office. HAIaEc

3. Technical Supervision and Quality Control

3.1 The TSC shall maintain records of the technical work assignments of each technical audit person with information on the;

3.1.1 Name and Address of Auditee;

3.1.2 Subject of the technical evaluation (contract, purchase order, specific accomplishment report, appraisal report, Management's Comments on Audit Observation Memorandum/Notice of Suspension/Notice of Disallowance/Motion for Reconsideration, etc.);

3.1.3 Amount involved;

3.1.4 Objective of the technical evaluation;

3.1.5 Expected technical evaluation outputs;

3.1.6 Timeline for technical evaluation (estimated number of days for evaluation, start date and due date);

3.1.7 Dates of actual submission of output;

3.1.8 Results of quality control review;

3.1.9 Results of follow-through quality control review, if any;

3.1.10 Date of release of technical evaluation report.

3.2 The TSC shall perform quality control activities to ensure that:

3.2.1 all the actions taken by the technical audit person are in accordance with existing regulations relevant to specific technical evaluations (through sampling); cHAIES

3.2.2 the evaluation conducted attained the technical evaluation objective;

3.2.3 the data used, analysis conducted, computations made, results arrived at, conclusions reached, grammar, etc. are complete and accurate.

3.3 The quality control activities performed on specific technical evaluation assignments shall be evidenced by the name and signature of the TSC, and date in the "Reviewed by" portion of technical evaluation reports.

3.4 Since it is physically impossible for the TSC to perform one hundred percent (100%) quality control review of the work of all technical audit personnel of the TechITS, the TSC shall perform quality control review on a sampling basis, as follows:

3.4.1 the first technical evaluation assignment for each kind of action by each technical audit person based at the COA Regional Office;

3.4.2 All technical evaluation assignments involving transactions of auditees in the National Capital Region;

3.4.3 In the event that technical audit activities and outputs fail in the quality control review, all succeeding technical evaluation assignments of the same kind of the technical audit person concerned, until such time that his/her activities/outputs immediately pass the quality control review;

3.4.4 For technical audit personnel deployed to Audit Groups, all assignments due to be completed during the scheduled 3-day quality control review visit by the TSC. The selection of the Audit Group to be subjected to the quality control review shall be based on the materiality of the transactions requiring technical evaluation coupled with the due dates for completion of the evaluation based on Technical Evaluation Assignments. ACIDTE

3.5 In the event that the technical audit activities and outputs fail in the quality control review, the action to be taken by the technical audit person concerned and the timeline for such action shall be identified by the TSC; and a follow-through quality control review shall be conducted by the TSC on the date agreed-upon with the technical audit person concerned.

3.6 The TSC shall prepare appropriate reports to provide evidence of his/her performance of quality control review activities, which reports shall form part of the Monthly Accomplishment Reports of the TechITS.

3.7 Issues that cannot be resolved at the level of the TSC shall be officially elevated to the Regional Director, Technical assistance from the Technical Services Office (TSO) may likewise be sought by the TSC, through the Regional Director.

4. Monitoring of Technical Evaluation Assignments

4.1 The TSC shall monitor assignments and the proper implementation of the solutions to identified problems, if any. Instances of non-compliance shall be reported to the Regional Director for decision on the action to be taken.

4.2 For monitoring purposes, the TSC shall include the following information in the records of the assignments of each technical audit person, which he/she is maintaining:

4.2.1 Extent of delay;

4.2.2 Agreed-upon solution timeline, and implementation; and

4.2.3 Regional Director's decision on the action to be taken due to non-compliance, if any.

5. Records Management ESDcIA

To facilitate referrals to project documents during succeeding technical evaluation activities, Audit Teams shall maintain files on a per program, per project and per contract basis, to include technical evaluation reports and supporting working papers (with electronic copies), chronologically arranged and with a list of these documents.

X. Technical Supervision and Quality Control Over the Information Technology-Related Functions

1. Work Assignments

1.1 For work assignments involving provision of IT support services in the conduct of audit in a computerized environment, the TechITS, through at least the Head of the Information Technology Services Section (ITSS), shall be involved in the Audit Planning for the purpose of ensuring that the IT/Information Systems (IS) Audit is performed in accordance with the IT/IS Audit Rules/Guidelines; and that the TechITS and the Audit Team concerned agree on the specific involvement of IT personnel in the audit. This should also enable the TechITS to identify the IT expertise required by the engagement and the Scope of IT Work, Objectives, Procedures and Timeline.

1.2 Specific IT support services to audit shall be through an Office Order to be signed by the Regional Director, with a Work Plan duly signed by the IT person concerned, recommended for approval by the ITSS Head, approved by the TSC, and noted by the SA/ATL concerned.

1.3 The TSC shall coordinate with the Information Technology Office (ITO) in the preparation of Work Plans which shall also identify the IT personnel who will work on specific aspects of the Work Plans for the following work assignments:

1.3.1 formulation, implementation, and monitoring of implementation of IT policies, rules, regulations, and standards;

1.3.2 formulation, implementation, and monitoring of the implementation of the Commission on Audit's Information Systems Strategic Plan (ISSP); IAcTaC

1.3.3 development, installation, maintenance, and upgrade of information systems and network installations of the Commission on Audit;

1.3.4 development, installation, maintenance, and upgrade of information systems and network installations of client agencies;

1.3.5 development, implementation, and enhancement of an integrated IT-property management system, from need identification, procurement planning, acquisition, custodianship, maintenance, to disposal;

1.3.6 design and conduct of IT-related trainings.

1.4 Specific IT-related assignments on item 1.3 above shall be through a TechITS Order constituting a Work Team or directing an individual to perform specific tasks, with a Work Plan duly signed by the individual, the members and leaders of the work teams, recommended for approval by the ITSS Head, and approved by the TSC.

2. Action on Work Assignments

2.1 IT personnel shall perform the required work, prepare and submit the required outputs/reports in accordance with existing regulations within the timeline indicated in the approved Work Plan.

2.2 Reports/Outputs shall be submitted through a memorandum addressed to the Audit Team Leader, IT Team Leader, or the TSC, as the case may be.

3. Technical Supervision and Quality Control

3.1 The TSC shall perform quality control activities to ensure that:

3.1.1 all the actions taken by the IT person are in accordance with existing regulations;

3.1.2 procedures performed and outputs generated are in accordance with the approved Work Plan; IcHTCS

3.1.3 the IT person attained the work objective(s);

3.1.4 the data used, analysis conducted, computations made, results arrived at, conclusions reached, grammar, etc. are complete and accurate.

3.2 The quality control activities performed on specific IT-related assignments shall be evidenced by the name and signature of the TSC, and date in the "Reviewed by" portion of working papers/reports.

3.3 In the event that the IT-related activities and outputs fail in the quality control review, the action to be taken by the IT person concerned and the timeline for such action shall be identified by the TSC, and a follow-through quality control review shall be conducted by the TSC on the date agreed-upon with the IT person concerned.

3.4 The TSC shall prepare appropriate reports to provide evidence of his/her performance of quality control review activities, which reports shall form part of the Monthly Accomplishment Reports of the TechITS.

3.5 Issues that cannot be resolved at the level of the TSC shall be officially elevated to the Regional Director. Technical assistance from the Information Technology Office (ITO) may likewise be sought by the TSC, through the Regional Director.

4. Monitoring of IT-Related Assignment

4.1 The TSC shall monitor assignments and the proper implementation of the solutions to identified problems, if any. Instances of non-compliance shall be reported to the Regional Director for decision on the action to be taken.

4.2 For monitoring purposes, the TSC shall include the following information in the records of the assignment of each IT person, which he/she is maintaining:

4.2.1 Extent of delay;

4.2.2 Agreed-upon solution, timeline, and implementation; aSCDcH

4.2.3 Regional Director's decision on the action to be taken due to non-compliance, if any.

5. Records Management

The ITSS shall maintain and secure records on a per project/system basis.

XI. Administrative Supervision and Control

1. Locator Slips

1.1 The Supervising Auditor/Audit Team Leader shall approve Locator Slips of technical audit personnel deployed to their Audit Group/Team for specific work assignments based on Technical Evaluation Assignments, and for personal purposes.

1.2 Locator Slips for other official purposes (e.g., attendance in conferences outside of the assignment in the Regional Office Deployment Order) shall be approved by the TSC.

1.3 Locator Slips of TechITS personnel based at the Regional Office shall be approved by the TSC.

1.4 Locator Slips of the TSC shall be approved by the Regional Director as provided by existing COA regulations.

2. Travel

Travel Orders shall be processed and approved based on existing regulations on the matter.

3. Applications for Leave of Absence and Requests for Authority for Personal Travel Abroad

3.1 Applications for leave of absence not exceeding six (6) months of technical audit personnel, with recommendations from the SA of the Audit Group where the technical audit personnel hold official station, and from the TSC, shall be submitted to the Regional Director for approval. AEHCDa

3.2 Applications for leave of absence with requests for authority for personal travel abroad not exceeding three (3) months, with recommendations from the SA of the Audit Group where the technical audit personnel hold official station, and from the TSC, shall be submitted to the Regional Director for approval.

3.3 Applications for leave of absence exceeding six (6) months and those with requests for authority for personal travel abroad exceeding three (3) months, with recommendations from the SA of the Audit Group where the technical audit personnel hold official station, and from the TSC, shall be submitted to the Regional Director for recommendation to the COA Chairman.

3.4 The requirements of existing regulations in regard to the time of filing and the supporting documents to the applications for leave of absence and/or requests for authority for personal travel abroad shall be complied with.

4. Daily Time Records and Reports on Attendance/Undertimes/Absences

Matters pertaining to attendance and reports of attendance of technical audit personnel shall follow existing regulations.

5. Accomplishment Reports

5.1 For purposes of reporting accomplishments in regard to their audit engagements, SAs/ATLs shall include the related accomplishments of technical audit personnel and IT personnel in the Accomplishment Reports to be submitted by the Audit Teams to which these technical audit/IT personnel are assigned.

5.2 For purposes of providing complete information on the accomplishments of the TechITS, all accomplishments of the TSC and all personnel comprising the TechITS, shall be included in the Accomplishment Reports of the TechITS. acCETD

5.3 These Reports shall be transmitted to theSpecial Services Sector (SSS), through the Regional Director, within the (3rd) working day of each succeeding month, as one of the bases for the preparation of Statistical Reports on the technical audit function and IT-related functions of the Commission.

6. Performance Evaluation

6.1 Evaluation of the performance of technical audit/IT personnel shall be conducted by the Technical Service Chief concerned following existing regulations on the matter. He/She may obtain relevant information from the Supervising Auditors/Audit Team Leaders, when applicable.

6.2 The bases of the performance evaluation shall be:

6.2.1 Expectations/Performance Parameters:

6.2.1.1 Number/Volume of work assignments;

6.2.1.2 The computed expected number/volume of work from all the Audit Teams/Units being serviced, including the TechITS;

6.2.1.3 Timeline for each work assignment based on the due date indicated in the Technical Evaluation Assignments/approved Work Plans and the due date agreed upon with the TSC in the follow-through quality control review, taking into consideration the requirements of existing regulations/policies, where applicable;

6.2.1.4 Quality control parameters per existing regulations and/or policies of the Commission/Technical Services Office (TSO)/Information Technology Office (ITO). cADaIH

6.2.2 Actual Performance

6.2.2.1 Number/Volume of completed work by the technical audit/IT person;

6.2.2.2 Actual time spent for each work assignment;

6.2.2.3 Results of Quality Control activities performed by the TSC with inputs from the SAs/ATLs concerned, and results of assessments conducted by the TSO/ITO.

6.3 Performance evaluation shall be conducted following existing regulations with copies of the required reports furnished to the Office of the Regional Director and other Offices concerned.

7. Evaluation and Recommendations for Promotion

As soon as a vacancy occurs, the Regional Office concerned shall conduct a Region-wide ranking of technical audit/IT personnel, based on the performance evaluation conducted, and shall make the appropriate recommendations for promotion.

8. Support Facilities

The SAs/ATLs shall ensure that the technical audit/IT personnel deployed to their Audit Groups/Teams or assigned to assist in IT/IS audits are provided with enough working space, furniture, equipment, office supplies/materials, and communication and travel facilities/resources to enable them to efficiently perform their functions.

XII. Assessment of Compliance with Regulations/Policies on the Performance of Technical Audit Functions and IT-Related Functions.

1. The Technical Services Office (TSO) shall conduct regular assessments of compliance by technical audit personnel and by other personnel performing technical audit tasks with existing regulations/policies on the performance of technical audit functions, including this Memorandum, with reports submitted to the Chairman of the Commission.

2. The Information Technology Office (ITO) shall conduct regular assessments of compliance by IT personnel and by other personnel performing IT-related tasks with existing regulations/policies on the performance of IT-related functions, including this Memorandum, with reports submitted to the Chairman of the Commission. HTScEI

XIII. Repealing Clause

All issuances of the Commission which are inconsistent herewith are hereby repealed, amended, or modified accordingly.

XIV. Effectivity

These Guidelines shall become effective immediately.

(SGD.) REYNALDO A. VILLAR
Chairman
Commission on Audit

ANNEX 1

COMMISSION ON AUDIT

Regional Office No.______, (Address)

Auditee: _______________________________ Address: ______________________

Technical Evaluation Assignment

TO __________________________________________________ Date: __________

SUBJECT ___________________________________________________________

FROM ______________________________________________________________

RECEIVED BY TECHNICAL AUDIT PERSON:

Signature:

Name:

Position/Designation:

Date:

ANNEX 2

COMMISSION ON AUDIT

Regional Office No.______, (Address)

Auditee: _______________________________ Address: ______________________

Transmittal of Technical Evaluation Report

FOR ____________________________________________ Date: _______________

RECEIVED BY SUPERVISING AUDITOR/AUDIT TEAM LEADER:

Signature:

Name:

Position/Designation:

Date: