National Government Sector

Form - Audit Plan

Cluster 5 Education and Employment

Audit Team No. R9 15
TESDA Dipolog School of Fisheries
AUDIT PLAN/WORKSTEP
July 1, 2015 June 2016
Auditee/Address:
TESDA - Dipolog School of Fisheries
(for Audit Team Audit Plan)
Audit Group/Address Olingan, Dipolog City
(for SA/RSA Audit Plan)
Prepared by: Date Prepared
(ATL for Audit Team;
October 23, 2015
SA & RSA for his/her Audit ENRIQUE A. FRANCISCO, JR.
Plan) SA IV - ATL
Approved by: Date Approved:
(SA/RSA for Audit Team;
ACD for SA/RSA) ESTRELLA B. AVILA
SA V - RSA

Instruction: The Audit Plan/Workstep shall be prepared by the Audit Team for each Auditee. The SA and RSA have to customize his/her Audit Plan/Workstep per Audit Group
per Cluster.

A. Introduction

A.1 Agency Background

Agencys Mandate, Vision, Mission , Key Results Area, Sector Outcome, Organizational Outcome

Mandate: The TESDA shall primarily be responsible for formulating continuing, coordinated and fully integrated technical education
and skills development policies, plans and programs.

Vision: To be world-class fishery and allied sciences training institution and the provider of highly competitive skills.

Mission: To develop graduates with high competence and skills in fisheries and allied sciences through quality assured training

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Programs and positive work values.

Key Result Areas:

1. Rapid, inclusive and sustained economic growth; and

2. Poverty reduction and empowerment of the poor and vulnerable.

Sector Outcome: Human capabilities improved

Organizational Outcome: Employability Increased and/or Enhanced

Funds Flow
Books of Accounts (with/without complete set of books)
Agency Structure (Head Office/Regional Office/Field/Operating Unit)
Accounting System (Centralized/Decentralized; manual or computerized)
Procurement System (Centralized/Decentralized)

A.2 Audit Authority:

Composition of Audit Group/Team
Audit Team R9-15 is composed of four (4) COA personnel, namely:
a. Mr. Enrique A. Francisco, Jr., State Auditor IV, Audit Team Leader
b. Mr. Vicente B. Tancalagan, State Auditor II, Audit Team Member
c. Mr. Randolph T. Legaspi, State Auditor I, Audit Team Member
d. Mr. Russel Vincent T. Saracho, State Auditing Examiner II, Audit Team Member
COA Office Order creating the Audit Group/Team
The Audit Team (R9-15) was created in pursuance to COA Office Order No. 2014-322 dated June 20,2014

B. Audit Thrust Areas (As indicated in the Cluster Audit Instructions)

Financial and Compliance
Cash
Cash Advances
Inventories

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Property, Plant and Equipment

Value for Money/Performance Audit
Other (Mandatory areas)
Activities for GAD
Compliance with GSIS
Compliance with Tax Laws and Regulations
Enforcement of COA ND/NS/NC

C. Audit Period:
Scope
The audit shall be conducted to verify the level of assurance that may be placed on managements assertions on the financial
statements, recommend agency improvement opportunities and determine the extent of implementation of prior years audit
recommendations.

Period of Audit:
The audit shall cover the transactions for the period January 1 2015 to December 31, 2015.

D. Significant Milestones on technical and administrative matters

Target Date to Accomplish
Person
Activity WP Ref. Output Year 2015 CY 2016 Remarks
Responsible
J A S O N D J F M A M J

PLANNING
Agency Audit Planning & Risk
Assessment
1. Understand the Agency (UTA) UTA EAF/RVTS UTA Template

2. Identify & Prioritize Significant AgRIM EAF/RVTS Agency Risk Identification

Agency Risks Matrix (AgRIM)
3. Understand and Assess Agency ALCC EAF/RVTS Agency-Level Controls
-Level Controls Checklist (ALCC)

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Target Date to Accomplish

Person
Activity WP Ref. Output Year 2015 CY 2016 Remarks
Responsible
J A S O N D J F M A M J
4. Understand the Process PRCM EAF/RVTS Process Risk Control Matrix
(PRCM)
a) Identify Critical Path of the WPs EAF/RVTS
Processes Walkthrough WPs
b) Identify Process Risks EAF/RVTS

c) Identify Impact EAF/RVTS

d) Identify Existing Controls

5. Conduct Audit Risk Assessment ARAP Audit Risk Assessment and

and Planning Planning Tool (ARAP)
a) Financial and Compliance EAF/RVTS

b) Performance EAF/RVTS

c) Determine Audit Scope and EAF/RVTS

Timing
d) Determine need for EAF/RVTS
specialized skills

DELIVERY

Execution
1. Design Audit Tests Audit Program (AP)
2. Execute Audit Tests

I. Conduct Financial/Compliance Travel Plan (Annex A)

Audit
a. Analysis/substantive audit
of accounts identified in WPs
ARAP Tool & Cluster Audit
Instructions

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Form - Audit Plan

Target Date to Accomplish

Person
Activity WP Ref. Output Year 2015 CY 2016 Remarks
Responsible
J A S O N D J F M A M J
Cash EAF/RVTS

Cash Advances EAF/RVTS

Inventories EAF/RVTS

Property, Plant and EAF/RVTS

Equipment
b. Value for
Money/Performance Audit

c. Audit of Funds and EAF/RVTS

Activities for Gender and
Development (pursuant to WPs
COA Memo No. 2009-
020 dated May 15, 2009)
d. Audit of Funds and EAF/RVTS
Activities for Senior
WPs
Citizens and Differently-
Abled Persons
e. Compliance with GSIS EAF/RVTS
premium deductions from the
salaries of their officers and WPs
employees and remittance thereof
in accordance with R.A. No.
8291.
f. Compliance with Tax Laws EAF/RVTS
WPs
and Regulations
g. Suspensions, EAF/RVTS As the need arises
Disallowances, Charges
(compliance with Section WPs
6.1 COA Circular No. 2009-
006 dated Sept ember 15,
2009)

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Target Date to Accomplish

Person
Activity WP Ref. Output Year 2015 CY 2016 Remarks
Responsible
J A S O N D J F M A M J
h. Conduct of Cash Cash Examination Reports See
Examination (GF 74 A) Travel Plan (Annex A)
Narrative Report
Reconciliation Statement
of Accountability
Statement of
Accountability for
Accountable Forms:
a. With Money Value
b. Without Money Value
Cut-off Bank
Reconciliation Statement
Letter of Demand (in case
of shortage)
Supporting Schedules
3. Evaluate Audit Results EAF/RVTS Audit Test Summary (ATS) As necessary

4. Communicate Audit Results EAF/RVTS AOM, NS, ND, NC As necessary

Conclusion and Reporting

1. Summarize Audit Results

a) Prepare Matrix of EAF/RVTS Audit Highlight Matrix
Observations and (AHM)
Recommendations
b) Conduct Exit Conference EAF Notice of Exit Conference From 2nd week of Jan. to April 2016
Minutes of meeting
2. Prepare Audit Report Management Letter From 2nd week of Jan. to April 2016

a) Submission of 1st Draft EAF/RVTS From 2nd week of Jan. to April 2016

b) Submission of Final ML EAF/RVTS From 2nd week of Jan. to April 2016

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Form - Audit Plan

Target Date to Accomplish

Person
Activity WP Ref. Output Year 2015 CY 2016 Remarks
Responsible
J A S O N D J F M A M J

3. Perform Overall Audit Review Review Notes

Quality Inspection Tool
SA/RSA Level
Cluster Level
Issue Report with Agency
Action Plan & Status of Transmittal Letter to Mgt
Implementation (AAPSI) with AAPSI
Template
4. Wrap-up and Archive the WPs (electronic and
Engagement hardcopy)
a) Prepare Audit Memo Audit Memo (AM), if
necessary
b) Organization of monthly WPs EAF/RVTS

c) Organization of AOMs files EAF/RVTS

d) Transmittal of AAR, ML and EAF/RVTS Duly acknowledged

AHM transmittal letter
5. Follow-Agency Action Plan EAF/RVTS Action Plan Monitoring Tool
(APM)

OTHERS:
A. Other Audit Activities
1. Provide EAF As the need arises
comments/opinions on
proposed drafts of
regulations, queries,
referrals (one of the
criteria identified by the
Sector for rating Clusters
performance)
2. Action on EAF As the need arises
requests/referrals by other

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Form - Audit Plan

Target Date to Accomplish

Person
Activity WP Ref. Output Year 2015 CY 2016 Remarks
Responsible
J A S O N D J F M A M J
government agencies and
other audit teams
3. Action on request for relief EAF/RVTS As the need arises
from accountability
4. Answer to appeal EAF As the need arises
5. Money claims, etc. EAF/RVTS As the need arises

B. Administrative Matters:
1. Attendance to Specialized Certificates of Training
Trainings/Conferences
2. Administrative Matters: As the need arises/as required
Preparation/Submission of
required reports
Monthly
1. Daily Time Record (DTR) and DTRs /LS
Locator Slips (LS)
2. Monthly Report of Undertime MRUA
and Absences (MRUA)
3. Status of AAR, ML, RAOR, Status Report N/A
Submission & Transmittal
(starting March to June 30)
Quarterly
1. Quarterly Accomplishment QAR
Report (QAR)
2. Consolidated QAR Consolidated QAR
3. Statement of Audit SASDC
Suspension, Disallowances
and Charges (SASDC)
4. List of Officials and List of Officials and
employees with outstanding Employees with
Cash Advances (CAs) of outstanding CAs
P50,000.00 and above Aged
30 days or Over from Due
Date of Liquidation

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Form - Audit Plan

Target Date to Accomplish

Person
Activity WP Ref. Output Year 2015 CY 2016 Remarks
Responsible
J A S O N D J F M A M J
5. Individual Quarterly IQAR
Accomplishment Report
(IQAR)
6. Report on Salaries, ROSA N/A
Allowances and Other
Personnel Benefits Received
by Secretaries,
Undersecretaries, and
Assistant Secretaries (ROSA)
7. Quarterly Report of Publicized
Government PPAs Report on Government
Projects
8. Monitoring of Auditees
submission of Budget and BFARs
Financial Accountability
Reports (BFARs) pursuant to
COA-DBM Joint Circular No.
2014-1 dated July 2, 2014
Semestral
9. Report and Analysis of RADC
Disallowances and Charges
(RADC)
10. Performance Appraisal Form PAF
(PAF)
11. Report on Actual MOOE Report on Actual MOOE
provided by agencies provided by agencies
12. DPCR/IPCR
Annual
13. Audit Performance Summary
Reports (APSR)
14. Audit Reports on Official ODA Report N/A
Development Assistance
(ODA) Funded Projects
15. Common & Significant Audit N/A
Observations & Report (based on

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Form - Audit Plan

Target Date to Accomplish

Person
Activity WP Ref. Output Year 2015 CY 2016 Remarks
Responsible
J A S O N D J F M A M J
Recommendations Pertaining transmitted audit reports)
to NGAS for Inclusion in the
2013 Annual Financial Report
(AFR)

Legend:

EAF ENRIQUE A. FRANCISCO, JR., State Auditor IV, Audit Team Leader
VBT VICENTE B. TANCAL, State Auditor II, Audit Team Member
RTL RANDOLPH T. LEGASPI, State Auditor I, Audit Team Member
RVTS RUSSEL VINCENT T. SARACHO, State Auditing Examiner II, Audit Team Membe

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