Effectiveness of COA Audit Recommendations: The Samar Experience
Keywords:
Effectiveness, COA Audit, Recommendations, ExperienceAbstract
A study of the extent of implementation as well as the effectiveness of COA Audit Recommendations, problems encountered and solutions suggested by top managers, middle managers and COA municipal auditors of the different municipalities in the Province of Samar. On the average, the top managers’ group were found to be older than the middle managers and the COA municipal auditors as evidenced by their computed average age of 53.2, 42.8 years and 41.2 years, respectively. Moreover, the respondents are considered to be in their middle age in as much as the over-all mean pegged at 45.2 years. A greater majority of the respondents are married, comprising 87 percent of the 101 total respondents. For the top managers, the married respondents comprised 92 percent, while for the middle managers and auditors, there were 84 percent, respectively. For the conclusions, there is a higher probability for the males to occupy posts in the local government units in the Province of Samar as evidenced by the fact that this gender surfaced as the dominating group among the top managers and middle managers. The top managers, middle managers and auditors showed indicators that there is much to be done to improve the implementation of COA audit recommendations in the local government units as evidenced by the fact that they considered the implementation to be in the moderate level. The researcher recommended that the municipal treasurers should undertake regular examination of books of accounts of business establishments in their respective municipalities. This way, business establishments will be forewarned of not declaring their actual income.
References
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