COA Resolution No. 2017-005 dated April 26, 2017 on the Cyclical Audit of Water Districts (WDs) provides that the cyclical (biennial) audit of WDs categorized as C and D, referring to medium and small WDs, respectively, shall be adopted for a period of two years from the effectivity of the Resolution.
The Cyclical Audit was extended under COA Resolution No. 2019-014 dated May 21, 2019, until the Regional WD Audit Groups shall have achieved full manning nationwide.