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of tbe llbihppinel.i
COMMISSION ON AUDIT
Commonweaftfi}fvenue, Qyezon City, <Pfiilippines

MEMORANDUM

No. 2014-0010
Date MAY 0 8 2014'

FOR All Sector Heads, Directors of Central and Regional Offices,

Supervising Auditors, Auditors/Audit Team Leaders, and all
Others Concerned

SUBJECT Guidelines on the Submission, Processing and Publication of

Reports/ Documents in the COA Website

To facilitate the timely and responsive reporting through publication of pertinent

COA reports/documents, the following guidelines shall be observed in order to implement a
uniform approach on the preparation, submission, processing and publication of
reports/documents in the COA website:

1. General Guidelines

1.1. All reports and/or documents for publication in the COA website shall be forwarded
to the Information Technology Office (ITO), Administration Sector with a covering
memorandum and/or transmittal letter, requesting publication thereof, duly signed by
the Assistant Commissioner/Director Concerned.

1.2. The electronic and digital copies of reports and/or documents can also be forwarded
through the [email protected], the otTicial e-mail address of the Commission.·

1.3. All concerned officials shall be responsible for the completeness, veracity, accuracy
and reliability of the reports/documents/articles submitted to ITO. Hence, ITO cannot
in anyway change, edit, remove, and delete any or any part of the contents and
formats of the document files submitted for publication.

1.4. The Director, ITO shall ensure that submitted reports and/or documents are timely,
readily accessible, secure and properly published in the COA website as well as the
availability of online access to the general public.

1.5. All concerned officials shall be primarily responsible that the reports and/or
documents submitted for publication are in accordance with the specific guidelines.

2. Specific Guidelines

2.1. A customary standard in formatting of reports and/or documents particularly in the

Annual Audit Reports (AARs) shall be implemented: the initial formatting of AARs
to achieve a web-compliant based document are to be done by the requesting office;
whereas, the ITO shall be in-charge for the final formatting of a web-compliant based
document, ensure that full standard compliance is attained, and technical
specification standards in the aspect of web publication is applied.

2.2. COA Memorandum No. 99-067 dated September 30, 1999 directed the Directors of
the COA Operating Offices to provide the COA WEB e-copies of the AARs in
prescribed web format to be published in the COA website, for easy downloading of
the report users. (Annex A - Procedures in the Processing/Formatting e-copies of
AARs for Publication in the COA Website)

2.3. The Assistant Commissioner/Director Concerned must ensure that AARs submitted
for web publication comply with the guidelines as stated in Annex A. The AARs that
are not in the prescribed web format shall be returned to the requesting office.

2.4. Reports and/or documents that were already published in the COA website cannot be
withdrawn and/or unpublished except for the following instances:

2.4.1. In cases of correction, minor revision '~dlor replacement of the already

published reports, the Assistant Commissioner/Director Concerned shall
submit a written request to ITO to effect the revision/replacement by
submitting the corrected hard and e-copy in a form of erratum bearing the
original date of the report published in the website. The ITO shall immildiat y
upload the erratum within the day of receipt.

2.4.2. However, reports and/or documents with files for correction/revis on and
replacement that have been submitted to ITO prior to its publication can be
withdrawn anytime, provided that proper documentation will be made for
ITO's record purposes.

2.5. Reports/documents needed under the Transparency Seal section which require due
date of publication shall be forwarded to ITO two (2) weeks prior to the expected
date of publication in the COA website. This is to provide ITO reasonable time for
the refinement and processing of the files for uploading in the website particularly
reports that contained scanned images with large sizes that need to be enhanced and
optimized for easy and fast downloading by report users.

2.6. The COA Website Request for Upload and Monitoring Form, ITO Form No. 02
(Annex B) which can be downloaded from the COA Website, shall be used when
transmitting reports/documents to ITO for pnblication.

2.7. All concerned officials and persormel shall strictly observe the corresponding
timelines on the publication of reports, documents, articles and others presented in the
table:
-
- ____ ,_ ___
1-· ITO's Responsibility
Source of Estimated Time to Estimated
Type of
ReportJDocument Process for Time to
Report!Document
(Responsible Office) Technical Web Publish in the
Formattine COA Website
AARs -NCR, National, Corporate Government Maximum of seven (7) One (I) day to
Local, Gov't Owned & Sector (CGS), Local days after receipt of publish
Controlled Corporations, Government Sector Word File and PDF file
and Regional Offices (LGS), National
Government Sector
(NGS), COA Regional
Offices

Rules and Issuances Office of the Maximum oftwo (2) One (I) day to
Commission Secretariat, days after receipt of publish
General Services Office- Word File and PDF file
Records Management
Services

COA Decisions, COA En Office of the Maximum of three (3) One (I) day to
Bane Resolutions Commission Secretariat, days after receipt of publish
General Services Office- Word File and PDF file

~
Records Management
Services
-·
Annual Financial Audit CGS, NGS, LGS Maximum of seven (7) Minimum of two
Reports (AFRs) for days after receipt of (2) hours to
National, Local & PDF file of one (I) publish
Corporate Agencies AFR per volume

Maximum of fourteen Minimum offour

(I 4) days aft.er receipt (4) hours to
of Word file of one(!) publish
AFR per volume

Reports on Salaries and CGS, NGS Maximum of five (5) Minimum of four
Allowances (ROSAs) days after receipt of (4) hours to
Word File and PDF file publish

Official Development NGS Maximum of three (3) Minimum of two

Assistance (ODA) Projects days after receipt of (2) hours to
Word File and PDF file publish

Special Audits Reports Special Audits Office Within two (2) hours Within one (I)
(GWSPA) after receipt hour to publish

Schedule ofTrainings Professional Maximum of five (5) Minimum of

(COA and Agency Development Office days after receipt of one(!) day to
Personnel) Word file publish

Bid Advertisements and Bids and Awards One (I) day after One (I) day to
Bid Awards Committee receipt of Word file/e- publish
copy
List of Vacant Positions Human Resource Within two (2) hours One (I) day to
Management Office after receipt publish
(HRMO)
List of Qualified and Not HRMO Maximum of two (2) One (I) day to
Qualified Contenders for days after receipt of publish
Promotionr hard copy
ITO's Responsibility
Source of Estimated Time to Estimated
Type of
Report/Document Process for Time to
Report/Document
(Responsible Office) Technical Web Publish in the
Formattine COA Website

COA Transparency Risk Management and Within two (2) hours Within one (I)
Budget Office, Bids and after receipt hour to publish
Awards Committee,
COA Regional Offices,
HRMO
COA News, Speeches of Public Information Within two (2) hours Within one (I)
the Chairperson I Office (PIO) after receipt hour to publish

The COA Chronicle PIO One (I) day after Minimum of four
receipt of Word filele- (4) hours to
copy publish
1

Photo Gallery PIO Maximum of seven (7) One (I) day to

days after receipt of e- publish
copy

Other Reports Various Offices Maximum of three (3) As the need

days after receipt of arises
hard copy

For guidance and strict compliance of all concerned.

MA. GRACI' ~,iir:mo TAN

C~~kon

4
AnnexA

Guidelines and Procedures in Formatting electronic/digital copies of

Annual Audit Reports to comply with web-compliant standard
for Publication in the COA Website

I. There are three (3) types of Annual Audit Reports (AARs) files that are to be processed to facilitate
publication in the COA website. These AARs files are presented using the MS Word, MS Excel,
PDF format and other files with extension format of .jpg, .gif and .bmp for scanned document files.

Type A- The e-copy of the AAR is presented in a single file.

Audit Report
Type B- Thee-copy of the AAR file is presented in three parts:
Audit Report
Financial Statements
Annexes
Type C- Thee-copy of the ARR files are presented individually:
Transmittal Letter
Cover
Executive Summary
Table of Contents
Part I -Audit Financial Statements
Audit Certificate
Statement of Management's Responsibility for FS
Balance Sheet
Statement of Income and Expenses ~
Statement of Cash Flows
Notes to Financial Statements .
Part II - Observations and Recommendations
Part III- Status oflmplementation of Prior Year's (PY's) Audit
Recommendations
Part IV - Annexes

II. To ensure that AARs comply and conform with the prescribed web formatting standard, the
following additional guidelines shall be strictly observed:

1. Document files with security and protection passwords will not be accepted. Likewise, "read-
only files" and document files containing macros and other special effects will not be processed
and will be returned to the requesting office.
2. Working papers or other reference guide not necc:;,;ary in the presentation but included in their
MS Excel worksheets must be hidden using the hide reature in MS Excel.
3. Scanned documents/files must be inserted into MS Word (files with extension format of .jpg, .gif
and .bmp), e.g. "Statement for Management Responsibility for Financial Statements" which are
sometimes submitted in a scanned file.
4. Numbering or assigning page numbers should be based on how the AAR is presented/bound.

a) General Procedures:

InMS Word
• Adjust Page Magnification/Zoom Level Display to 75%
• Document view should be in Print Layout view
• Change File/Document Properties such as Title and Author (see Il.b.l.)

Annex A· Guidelines and Procedures in Formatting electromddigital

copies ofAnnual Audil Reports. Pagel of5
• If the e-copy of the AAR is saved in a single file, it should be arranged based on the
signed hard copy or how the AAR is presented/bound
• Spell-check the document
• Consolidate all Annexes in a single file, if possible
• Remove Hyperlinks, Track Changes and Comments in a document
• Save/rename a document using the recommended/suggested format for a filename.

InMS Excel
• Adjust Zoom Display/Page Magnification to 75% I 80% /85% (data should be seen
in the screen)
• Worksheet should be in normal view
• Assigning File/Document Properties such as Title and Author
• Consolidate Financial Statement files (Balance Sheet, Statement oflncome and
Expenses, Cash Flows, etc) into a single workbook, if possible
• Balance Sheet, Statement of Income and Expenses, Cash Flows, etc. should be in a
separate worksheet within a single workbook
•
Consolidate several Annexes/Schedules into a single workbook, if possible
• Define and Set the Print Area of each worksheet inside the workbook. Check the Page
Orientation Layout
• Save/rename the workbook using the prescribed format for a filename (See 3.3 .I to
3.3.3)

b) Detailed Procedures: ~/
I. Assigning File Properties in the Document Properties Dialog Box such as Title and
Author in MS Word and MS Excel should be based on the title of the document file itself.

2. Assigning of "Author" in the Document prop<:rtics dialog box should be the Agency
Name of the AAR submitted.

2.1 Example for Type A - Office of the President

Filename File Type Particulars
OP20 12_Audit_Report li!l Full text of the Annual Audit Report

Title : Annual Audit Report on the Office of the President for CY 2012
Author: COA- Office of the President
2.2 Example for Type B - Office of the President

Filename File Type Particulars

Ol-OP2012_Audit_Report li!l Full text of the Audit Report

Title Annual Audit Report on the Office ofthe President for CY 2012
Author: COA- Office of the President

02-0P2012 FS Financial Statements

Title Financial Statements (ConsoUated Balance Sheet, Statement of

Income and Expenses, Statement of Cash Flows)
,Author: COA- Office of the President
·ex A - Guidelinos and Procedures in Formatting electronic'digttal
ies of Annual Audit Reports ... Page 2 af5
03-0P2012 Annexes Annexes

Title Annexes
Author: COA- Office of the President

2.3 Example for Type C- Office of the President

Filename F'ile Tvpe Particulars

Ol-OP2012_Transmittal_Letter 1i!J Transmittal to Cluster Director

Title Transmittal Letter

Author: COA- Office of the President

02-0P2012_Cover AAR Title Cover

Title Cover
Author: COA- Office of the President

03- OP2012_Executive_Summary Executive Summary

Title : Executive Summary

Author: COA- Office of the President

04- OP2012- Table- of- Contents Table of Contents

Title Table of Contents

Author: COA- Office of the Preside''"

05- OP2012_Partl-Audit_Certificate Audit Certificate

Title Audit Certificate

Author: COA- Office of the President

06- OP2012 Partl- Statement of Management's

Mgt_Responsibility_for_FS Responsibility for Financial
Statements

Title Statement of Management's Responsibility for Financial Statements

Author: COA- Office of the President

07- OP2012 Partl-FS Financial Statements

Title Financial Statements (Consolidated Balance Sheet, Statement oflncome,

Statement of Cash Flows)
Author: COA- Office of the President

08- OP2012_Partl-Notes_to_FS Notes to Financial Statements

4nnex A - Guidelines and Procedures in Formatrfng electronic/digital
"..pies ofAnnual Audit Repons ... Page 3 of5
Title Notes to Financial Statements
Author: COA- Office of the President

09- OP2012 Part2- Detailed Findings and

Findings and Recommendationsliil Recommendations

Title Detailed Findings and Recommendations

Author: COA- Office of the President

10- OP2012_Part3-Status_of_PY's_iccocommendations Status of Implementation

liil ofPY's Audit
Recommendations
Title Status of Implementation ofPY's Audit Recommendations
Author: COA- Office of the President

11- OP2012 Part 4-Annexes Annexes A-D

Title Annexes A- D
Author: COA- Office of the President

3. Assigning a Name File/Filename should be based on the Table of Contents of the AAR
submitted. Numbering of filenames should be in sequential order.

3.1 Example for Type A - Office of the President

Filename File Tvoe Particulars

OP2012_Audit_Report Iii Full text of the Annual Audit
Report

3.2 Example for Type B - Office of the President

Filename File Tvoe Particulars

Ol-OP2012_Audit_Report liil Full text of the Annual Audit
Report
02-0P2012 FS ~ Financial Statements
03-0P2012_Annexes ~ Annexes

3.3 Example for Type C- Office of the President

Filename Particulars

01-0P2012_Transmittal_Letter Transmittal Letter to Agency Head

02-0P2012_Cover AARCover
03-0P2012_Executive_Summary Executive Summary
04-0P2012_Table_of_Contents Table of Contents

Annex A - Guidelines and Procedures in Formatting electronic/digital

copies of Annual Audit Reports. Page 4 of5
Filename Particulars

05-0P2012_Partl -Audit_Certificate Audit Certificate

06-0P2012_Part! -Mgt_Responsibility_for_ FS Statement of Management's
Responsibility for Financial
Statements
07-0P2012_Partl -FS Financial Statements
08-0P2012_partl -Notes_to_FS Notes to Financial Statements
09-0P2012_part2- Detailed Findings and
Findings_and_Recommendations Recommendations
10-0P2012_Part3- Status oflmplementation ofPYs'
Status_of_ PYs_Recommendations Audit Recommendations
ll-OP2012_Part4-Annexes Annexes A-D

4. Inserting a scanned image in MS Word

4.1 In MS Word, adjust the margins for the top, bottom, left and right to 0.9"
4.2 Click Insert menu, Picture, and then From File
4.3 Locate the scanned document to be inserted. Be sure that the file to be inserted is in .gif format
or .jpeg format. To know if the file to be inserted is in .gifformat or. jpg, click the view button,
then select Details.
4.4 You can also use the buttons in the Picture toolbar to edit the inserted image such as Crop, More
Contrast or More brightness.
4.5 Save the file

Annex A - Guidelines and Procedures in Formatting electroniddigila/

copies af Annual Audit Reports ... Page 5 of5
ANNEXB Date Received:
Action Form No.:

COA Website Request for Upload and Monitoring Form

Document Submitted
(Pis.
Type of Report/Document for Publication check) Hard E-Copy
Copy
I. Annual Audit Reports (AARs)
2. Rules and Issuances
3. COA Decisions, COA En Bane Resolutions
4. Annual Financial Audit Reports
5. Reports on Salaries and Allowances (ROSA)
6. Official Development Assistant Projects (ODA)
7. Special Audit Reports (GWSPA)
8. Schedule of Trainings
9. Bid Advertisements and Bid Awards
10. List of Vacant Positions
II. List of Qualified and Not Qualified Contenders for Promotion
12. COA Transparency
13. COA New, Speeches of the Chairperson
14. The COA Chronicle
15. Photo Gallery
16. Other Reports (Pis. specifY)
Request for Republication:
Please submit the revised document/report in hard and soft copy and state the date for re-posting in th website.

Requesting Office:
Name:
Approved by: 1'\
Office/Agency:
Office Phone No:
E-mail Address:
Asst. Commissioner/Director/Officer-In-Charge

- For ITO' s use omy-

Processed by: Date:
Published by: Date:

Documents/Reports for return or recall:

I. Not web-compliant D 5. Replacement D

2. Corrupted Files D 6. On-hold publication D
3. Password/Read Only/Macro Protected D 7. Others: (SpecifY)
4. Compact Disc (CD) not readable/no data D

Date Re-processed: Date Re-published:

Checked and Verified by: Noted by:

Director

Annex B- COA Website Request for Upload and Monitoring Form ITO Fonn No. 02
("b