CASH EXAMINATION QUIZ

Involves placing the personal property of the AO under the control of the government to prevent its disposal or concealment

• Seizure of office

• Constructive distraint

• Withholding of salary

• Distraint

A cash overage occurs when the actual amount of cash and/or allowed cash items is more than the balance of accountability of the accountable officer.

• True

• False

Cash Examination Report shall be submitted within how many days from the completion of field work.

• 10

• 15

• 25

• 20

For the Cash Examination conducted by the Special Audit Team, cash examination report shall be submitted to their Supervising Auditor.

• True

• False

Aside from the Supervising Auditor, final copies of CER for offices without a complete set of books shall be furnished to the following:

• Accountable Officer and Head of the Agency

• SA and ATLs of the Head Office/Regional Office Auditees

• Audit Team Leader and Supervising Auditor of the agency concerned

• A and B

• B and C

Aside from the Director having supervision of the Special Audit Team (SAT), final copies of CER for cash examination conducted by SAT shall be submitted and furnished to the following:

• Accountable Officer and Head of the Agency

• Accountable Officer, Head of the Agency, SA and ATLs of the Head Office/Regional Office Auditees

• Accountable Officer, Head of the Agency, Audit Team Leader and Supervising Auditor of the agency concerned

If the AO incurred shortages, the following are the recourse of actions of the Commission to penalize the same or institute restitution except:

• Foreclosure of properties

• Withholding of salary and other emoluments

• Constructive distraint

• Transmittal of report to the Office of the Ombudsman for filing of administrative and/or criminal action

When a significant shortage is discovered after the cash count, inform the Cluster/Regional Director thru the SA, within three (3) calendar days from discovery, for any further appropriate action.

• True

• False

The salaries and emoluments to be withheld shall correspond to the amount of the alleged shortage.

• True

• False

Withholding order may or may not be reported the COA Chairperson.

• True

• False