Address CoA findings with factual clarity
Upon receipt of the AOM, find out its subject. In the sample answer to CoA’s AOM below, the subject of the memorandum is the procurement of relief goods by a barangay.
We agree with the audit findings and admit the deficiencies.
To answer a Commission on Audit (CoA) Audit Observation Memorandum (AOM) effectively, one must reply within 15 days, state exactly the facts backed by legal bases and concrete evidence, attach the complete supporting documents, and address only the specific items raised by the auditor.
Upon receipt of the AOM, find out its subject. In the sample answer to CoA’s AOM below, the subject of the memorandum is the procurement of relief goods by a barangay. The auditors flagged the barangay for violation of: 1) Section 4(6) of PD 1445, providing that all claims against government funds must be supported with complete documentation; 2) the current Revised Implementing Rules and Regulations (RIRR) of Republic Act (RA) 9184; and 3) Section 9 of CoA Circular 2012-001 — Documentary Requirements for Government Transactions.
The audit team discussed in detail how the laws, rules and regulations were violated, the amounts involved and their ill effects on the financial statements that will be prepared at year-end. So detailed are the discussions of the auditors that the AOM ran up to 15 pages to impress upon the barangay head and the officers concerned the adverse consequences of their transgressions to the interest of the state and the general welfare of their inhabitants.
Sample Answer to an AOM
August 2026
GERALD O. ALABAN
Supervising Auditor
1st Flr., Rizal City Hall
Roxas St., Rizal City
Attention: ROBERTO ANDRADA
OIC-Audit Team Leader
Subject: Audit of Procurement — Purchase of Relief Goods
This is with reference to the audit of the payment for the purchase of relief goods of Barangay WXY Zone Z. The audit disclosed the following:
The payment in the amount of P2,198,000.00 to Modern Supplier Co. for the purchase of relief goods of the barangay was not supported with complete documentation, contrary to Section 4(6) of PD 1445, the current RIRR of RA 9184 and Section 9 of CoA Circular 2012-001.
Thus, the validity, propriety and legality of the transaction cannot be established.
In view thereof, the audit team recommended the following courses of action: that the Punong Barangay and Barangay Treasurer: 1) immediately submit the lacking documents enumerated in paragraph 3 of this AOM to the Office of the Auditor for verification and audit to avoid issuance of further audit action; 2) immediately stop the practice of processing payments without complete supporting documents; and 3) henceforth, Barangay WXY Zone Z shall comply strictly with Section 9 of CoA Circular 2012-001 and RA 9184 and its IRR.
Comment on AOM 2026-011WXY(2018-2024) dated 10 July 2026
In accordance with the request for comments on the above-mentioned AOM, we are respectfully submitting the following:
We agree with the audit findings and admit the deficiencies.
We hereby acknowledge with gratitude the comments and recommendations of the audit team with the resolve that, henceforth, Barangay WXY Zone Z shall comply strictly with Section 9 of CoA Circular 2012-001 and RA 9184 and its IRR.
We hope the foregoing explanations will merit your kind consideration.
NELSON PASTRANA
Punong Barangay
Barangay WXY Zone Z
City of Rizal
Email: arturobesana2@gmail.com