Cash Exam - Exercise 3.2 A

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