COA Circular 2014-002

Accounting and Reporting Guidelines on the Receipt and

Utilization of NDRRMF Cash and In-Kind Donations from
Local and Foreign Sources, and Funds Allocated from the
Agency Regular Budget for DRRM Program

OBSERVATIONS
1. COA requested for a
report on the receipt and
utilization of relief goods
and cash & in-kind
donations
2. Some donations were not
booked (PPE, relief,
supplies, materials)

REMARKS

- Some of the camp
managers were able to give
the reports, others were
delayed in the submission.

- Different persons were
assigned to receive donations
from donors. There was no
centralized reporting section
for this. Property and Supply
Officer was assigned to a
different task in the disaster
operation.
OBSERVATIONS
3. Financial Reporting
versus Physical Count
Reporting does not reconcile

4. Utilization of funds were
not reconciled with
disbursement of fund
REMARKS
- Lack of coordination
between finance,
administration and
operation
- Individual reports are
made by Budget and
Accounting
Transparency
Accountability
Harmonization