Negros Occidental Annual Audit Report for 2010

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Annual Audit Report
Part 1 – 2010 Annual Audit Report of Negros Occidental
Part 2 – Detailed Findings and Recommendations

Annexes
List of Accountable/Collecting Officers (as of December 31, 2010)

Bank Reconciliation Statements (F1-F3)
Summary of Unadjusted Reconciling Items – Balance Per Books (as of December 31, 2010)
Summary of Unadjusted Reconciling Items – Balance Per Bank (as of December 31, 2010)
Summary OF Invalid/Incorrectly Presented Reconciling Items (as of September 30, 2010)

Cash Advance for 2010 (D1-D5)
Aging of Cash Advances – GENERAL FUND
Aging of Cash Advances – EEDD
Aging of Cash Advances – SEF
Aging of Cash Advances – TRUST FUND
Summary – Aging of Cash Advances

Discrepancy NGAS for 2010 (C1-C5)
Summary of Unreconciled Balances of Assets Recorded in the General Fund Proper
Summary of Unreconciled Balances of Assets Recorded in the General Fund – EEDD
Summary of Unreconciled Balances of Assets Recorded in the Special Education Fund
Summary of Unreconciled Balances of Assets Recorded in the Trust Fund
Summary of Unreconciled Balances of Assets Recorded in the Books of Accounts

Cash Receipts and Deposit – General Fund – January 2011 (E2)
Schedule of Collections Receipted (as of December 31, 2010)

Cash Receipts and Deposit – General Fund – January 2010 (E3)
Schedule of Collections Receipted (as of December 31, 2009 but Recorded in 2010)

NFA Reports for 2010 (H1-H3)
Subsidiary Ledger
Summary of Unaccounted Deliveries and Balances Per Books
Analysis of Due to NGAs – NFA (GF – Proper)

OPA Trust Fund – PhilMech (K1-K4)
Summary of Project Costs – Establishment of Agricultural Tramline
Summary of Administrative Expenses Charged to Tramline Projects
Details of Administrative Expenses Charged to Tramline Projects
Summary of Project Implementation – Establishment of Agricultural Tramline

SASDC Outstanding Balance (J1)
Details of Suspensions, Disallowances and Charges for All Funds Audited

NGO PO Releases (G4)
NGO PO Releases

NGO PO Summary Aging (G1-G3)
Schedule of Due from NGOs/POs – Trust Fund
Schedule of Due from NGOs/POs – General Fund
Schedule of Due from NGOs/POs – Summary – All Funds

Financial Statements
Notes to Financial Statements

Balance Sheet Report
Balance Sheet – General Fund
Balance Sheet – Special Education Fund
Balance Sheet – Trust Fund
Balance Sheet – All Funds

Consolidated Statements – Balance Sheet and Income and Expenses (Comparative)
Consolidated Statement of Balance Sheet (with Comparative Figures for CY 2009)
Consolidated Statement of Income and Expenses (with Comparative Figures for CY 2009)

Statements of Cash Flows Report
Statement of Cash Flows – General Fund
Statement of Cash Flows – Special Education Fund
Statement of Cash Flows – Trust Fund
Consolidated Statements of Cash Flows (with Comparative Figures for Calendar Year 2009)

Statements of Government Equity Report
Statement of Government Equity – General Fund
Statement of Government Equity – Special Education Fund
Statement of Government Equity – Trust Fund
Consolidated Statements of Government Equity

Statement of Income and Expenses Report
Statement of Income and Expenses – General Fund
Statement of Income and Expenses – Special Education Fund
Statement of Income and Expenses – All Funds

Statement of Appropriation, Allotments, Obligations and Balances

SAAOB – EEDD Fund and Special Education Fund
Statement of Appropriation, Allotments, Obligations and Balances – EEDD Fund
Statement of Appropriation, Allotments, Obligations and Balances – Special Education Fund

SAAOB – General Fund
Statement of Appropriation, Allotments, Obligations and Balances – General Fund