What is Cash Examination Report (CER)?

Cash Examination Report (CER) is a narrative report showing the results of the examination 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 a copy of the CER.

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