What happens after the conduct of a cash examination?

The result of the examination shall be embodied in a narrative report consisting of three parts: namely, the introduction, the findings, and recommendations, and the appendices. Copies of the report shall be submitted to the Supervising Auditor for review and transmittal. However, Cash Examination Report showing a cash shortage which requires the filing of administrative and/or criminal case against the accountable officer shall be submitted to the Cluster/Regional Director for final disposition. The accountable officers and the Head of Agency shall be furnished copies of the report. The Auditor/Cash Examiner and the Supervising Auditor should likewise each have copy of the CER.