CURRENT STATE OF INTERNAL CONTROL SYSTEM IN LOCAL GOVERNMENT

SURVEY QUESTIONNAIRE
This study has two major arts! "art I # L$%$& o' Attai(m$(t o' th$ I(t$r(a& Co(tro& O)j$*ti%$s+ a(d "art II # Ma i(, o' th$ I(t$r(a& Co(tro& Com o($(ts- Th$ r$su&ts o' th$ study wi&& h$& id$(ti'y th$ i(t$r(a& *o(tro& ar$as wh$r$ th$ LGU ($$ds str$(,th$(i(,"art I d$a&s with th$ 'i%$ o)j$*ti%$s o' a( i(t$r(a& *o(tro& syst$m- U(d$r $a*h o)j$*ti%$ ar$ s $*i'i* as $*ts to d$t$rmi($ th$ &$%$& o' attai(m$(t or a*hi$%$m$(t o' th$ i(di%idua& ro%i(*ia& ,o%$r(m$(t- Th$ r$s o(d$(t wi&& writ$ th$ s*or$ i( $a*h as $*t )y usi(, th$ rati(, s*a&$ o' . to /- Your r$s o(s$ to $a*h it$m wi&& )$ )as$d o( your ra*ti*$s 'or th$ &ast thr$$ 012 y$ars- Th$ r$s o(d$(t has to i(di*at$ a&so th$ )asis o' his3h$r r$s o(s$- Th$ m$a(i(, o' th$ s*or$s ar$ as 'o&&ows!
. 4 1 5 / Rar$&y a)&$ to a*hi$%$ th$ o)j$*ti%$ Mi(ima& a*hi$%$m$(t o' th$ o)j$*ti%$ Fu&& a*hi$%$m$(t o' th$ o)j$*ti%$ A)o%$ sta(dard a*hi$%$m$(t o' th$ o)j$*ti%$ Co(sist$(t&y outsta(di(, a*hi$%$m$(t o' th$ o)j$*ti%$

"art II d$a&s with th$ 'i%$ *om o($(ts o' i(t$r(a& *o(tro&s- Th$s$ ar$ th$ $&$m$(ts that shou&d )$ $sta)&ish$d to a*hi$%$ th$ a)o%$ o)j$*ti%$s- U(d$r $a*h *om o($(t ar$ th$ s $*i'i* m$asur$s that *a( )$ ut i( &a*$ i( $a*h ro%i(*ia& ,o%$r(m$(t- Th$ r$s o(d$(t wi&& d$t$rmi($ th$ r$s$(*$ or a)s$(*$ o' th$ arti*u&ar *om o($(ts i( his3h$r LGU )y *h$*6i(, $ith$r th$ YES *o&um( 0i' th$ s $*i'i* m$asur$ is r$s$(t i( th$ LGU2 or th$ NO *o&um( 0i' th$r$ is (o su*h m$asur$ i( th$ LGU2- I' th$ m$asur$ is (ot a &i*a)&$ to th$ ro%i(*ia& ,o%$r(m$(t7 th$ r$s o(d$(t has to *h$*6 th$ N3A *o&um(- Li6$ i( "art I7 th$ r$s o(d$(t has to i(di*at$ th$ )asis o' his3h$r r$s o(s$-

Each LGU shall submit only one accomplished survey questionnaire to represent the overall response of the provincial government. Thus, it is important that the response to each item be discussed thoroughly and collectively by the concerned LGU officials. To accomplish this, it is suggested that each department head shall come up with his/her own response in the area of his/her concern which can be the basis for the subsequent discussion/deliberation among them in order to arrive at an over all response.

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"ro%i(*ia& "ro'i&$
Nam$ o' "ro%i(*$ La(d Ar$a "o u&atio( ! Ori$(ta& Mi(doro ! 57195-:4 s;- 6m! :1/7:9? C&assi'i*atio( Tota& Num)$r o' <$ artm$(ts Co(so&idat$d A((ua& @ud,$t 'or 4>>? ! .st *&ass No- o' Mu(i*i a&iti$s Tota& Num)$r o' R$,u&ar Em &oy$$s Tota& Num)$r o' Casua& Em &oy$$s ! .5 8 . City ! =4> ! /?4

! .= ! " ?1974>.7/.?->>

Nam$ o' R$s o(d$(ts 0I( "ri(t2 Ma- Cy(thia A- "uyat E&si$ Uma&i Er(a(i$ C- <$*$(a Sim &i*io Maramot

"ositio( "ro%i(*ia& A**ou(ta(t Asst- "ro%i(*ia& Tr$asur$r "&a((i(, O''i*$r IV3OICA""<O I(t$r(a& Auditor IV

Si,(atur$

"ART I # LEVEL OF ATTAINMENT OF INTERNAL CONTROL O@BECTIVES

I . O)j$*ti%$! Sa'$,uard Ass$ts All moneys officially received by a public officer in the LGU are accounted for as local government funds. All properties officially received by a public officer in the LGU are accounted for as local government properties. Government properties are ta$en up in the boo$s of the LGU either at ac*uisition cost or an appraised value. .afeguarding assets in the LGU involves the /udicious use of the following in the delivery of public services0 1unds 1acilities #ocuments and records Rati(, 0. to /2 5 I(di*at$ @asis o' Rati(, 0ECist$(*$ o' do*um$(ts &i6$ ma(ua&s7 m$mora(da or a(y oth$r $%id$(*$ to su ort your rati(, Official Receipt with brief explanation Abstract of collections Report of !ollection " #eposits Report of Accountability for accountable forms deposit slips " cashboo$s and accounting records Acceptance " &nspection Report 'A&R( Ac$nowledgement Receipt for )*uipments 'AR)( +roperty +lant " )*uipment Ledger cards +roperty cards " donation papers ,ournal )ntry -oucher ',)-( +roperty +lant " )*uipment ledger cards " subsidiary ledgers .afes2cash vaults " accounting records AR) .torerooms filing cabinets
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1 5

% % %

/ 9 : = ? .> .. .4 .1 .5 .5 ./

3uman resources #ocumentation of transactions is properly accomplished to eliminate the vulnerability of assets to misuse loss destruction and other ha4ards. Recording of transactions are appropriate to eliminate the vulnerability of assets to misuse loss destruction and other ha4ards. +rocurement system improves the li$elihood that *uality goods and services are obtained at the least cost and in a timely and transparent manner. 5he +hilippine Government )lectronic +rocurement .ystem '+3&LG)+.( is being used to improve the li$elihood that *uality goods and services are obtained at the least cost and in a timely and transparent manner. +olicies and procedures of the LGU are designed to prevent or detect loss of assets and records on a timely basis. Officers of the LGU whose duty permits or re*uires possession or custody of local government funds are made accountable and responsible for their safe$eeping. Local government officials and employees who participate in the use or application of local government funds are held accountable and responsible for their participation. +roperty ledger cards are maintained for each individual asset by both the General .ervices Office and the Accounting Office +roperty lists2schedules prepared by the General .ervices Office is reconciled annually with the property lists2schedules of the Accounting Office +hysical inventory counts are conducted for all government properties on a yearly basis. 5he results of inventory count is reconciled by the General .ervices Office against their properly lists2schedules and discrepancies are acted upon immediately. 6echanisms are established for post9procurement maintenance of assets such as property tagging preventive maintenance disposal procedures etc.

% % % % % % % % 7 7 7 8 7

!ontracts " appointments Ac$nowledgment Receipts of )*uipment 'AR)( +roperty +lant " )*uipment ledger cards " inventory reports Accounting records +osting of invitation to bid in the +hilgeps .hopping forms of % *ualified suppliers Accounting forms2documents .afes " storerooms 6emorandum and bonds updated2renewed 6emorandum ++) ledger cards " property cards +roperty lists2schedules of G.O " Accounting &nventory reports & " & report " inventory reports .tic$ers on properties :aste material reports &nventory " &nspection Report for Unserviceable properties " post inspection reports I(di*at$ @asis o' Rati(, 5rial ;alance 1inancial .tatements " schedules 5rial ;alance 1inancial .tatements " schedules 5rial ;alance 1inancial .tatements " schedules Accounting forms " records Accounting forms " records
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II . 4 1 5 /

O)j$*ti%$! Ch$*6 A**ura*y a(d R$&ia)i&ity o' A**ou(ti(, <ata 5he financial information generated from the current accounting system in the LGU is generally credible or reliable. 5he financial information available to the management is useful for control and decision ma$ing purposes. 5he LGU accounting produces information concerning past operations and present conditions. 5he LGU accounting provides for control of the acts of public bodies and officers in the receipt of funds and property. 5he LGU accounting provides for control of the acts of public bodies and officers in

Rati(, 0. to /2 % % % % %

the disposition and utili4ation of funds and property. 5he LGU accounting system disseminates the financial position and results of operations of the LGU to the following0 Local !hief )xecutive Local Legislative ;ody Operating 6anagers or #epartment 3eads in the LGU <ational Government Oversight Agencies Local .pecial ;odies !ouncils or !ommittees +ublic at Large

% % 7 % 7 %

5rial ;alance 1inancial .tatements " schedules 5rial ;alance 1inancial .tatements " schedules 5rial ;alance 1inancial .tatements " schedules 5rial ;alance 1inancial .tatements " schedules !ertification on surplus2unexpended balances for supplemental budgets =ear end 1inancial .tatements " schedules

III . 4 1 5 / 9 : = ? .> .. .4

O)j$*ti%$! E(sur$ E*o(omi*a&7 E''i*i$(t a(d E''$*ti%$ O $ratio(s &n general the LGU measures it outputs. E*o(omy 5he LGU is able to perform functions and tas$s using the least amount of resources within a specific timeframe. 5he LGU exercises prudence and restraint in the use of their resources. 5he LGU focuses on its core functions in using its resources. 5he LGU prioriti4es its programs pro/ects and activities to those which would contribute best to the attainment of agency ob/ectives. E''i*i$(*y 5he LGU is >doing things right? given the available resources and within a specified timeframe. 5he LGU delivers a given *uantity and *uality of outputs with minimum inputs. 5he LGU maximi4es outputs with a given *uantity and *uality of inputs. 5he principle of leveraging of resources 'cost9benefit( has been espoused in government operations. E''$*ti%$($ss 5he LGU is >doing the right things?. 5he operating units in the LGU are able to0 #eliver their ma/or final outputs and outcomes. !ontribute to the attainment of the LGU@s sectoral goals. !ontribute to the attainment of the LGU@s societal goals. 5he LGU prescribes the processes by which its operations have to be carried out. 5he processes and procedures in the LGU0

Rati(, 0. to /2 % 7 7 7 % 7 7 7 7 % % % % %

I(di*at$ @asis o' Rati(, .ectoral performance assessment reports 6onitoring " evaluation reports " inspection reports Registries " Accounting records 6emorandum Registries " Accounting records Registries " Accounting records Annual " .upplemental ;udgets " A&+ Accomplishment2 6onitoring " evaluation2 inspection reports Accomplishment reports Accomplishment reports 6onitoring " evaluation reports Accomplishment reports 6onitoring " evaluation reports +rograms " pro/ects implemented +rograms " pro/ects implemented :or$ " 1inancial +lans

.1

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&ntegrate internal controls that are cost efficient. +revent unnecessary or overlapping effort. +rotect the operations against waste or inefficient use of resources. )nsure services that will lead to the achievement of expected outputs and results IV . 4 O)j$*ti%$! Com &y with Laws7 Ru&$s a(d R$,u&atio(s 5he LGU operations generally conform to the powers and authorities prescribed in the Local Government !ode of 8AA8. 5he LGU generally complies with laws rules and regulations pertaining to the following0 Local government planning 'based on the applicable provisions of ,6! <o.8 series of 7BBC93armoni4ation of Local +lanning &nvestment +rogramming Revenue Administration and )xpenditure 6anagement? and the Rationali4ed +lanning .ystem( Local investment programming 'based on the applicable provisions of ,6! <o.8 series of 7BBC >3armoni4ation of Local +lanning &nvestment +rogramming Revenue Administration and )xpenditure 6anagement? and the Rationali4ed +lanning .ystem( Local government budgeting 'based on the ;udget Operations 6anual issued by the #epartment of ;udget and 6anagement( Revenue administration 'based on the Local Government !ode of 8AA8 and the issuances of the #epartment of 1inance thru the ;ureau of Local Government 1inance( +rocurement 'based on the Government +rocurement Reform Act( Accounting and financial reporting 'based on the <ew Government Accounting .ystem promulgated by the !ommission on Audit( !ash and treasury management 'based on the issuances of the !ommission on Audit and the ;ureau of Local Government 1inance( &nternal !ontrol 'based on the <ational Guidelines on &nternal !ontrol .ystem of the #epartment of ;udget and 6anagement( &nternal Audit 'based on the <ational Guidelines on &nternal !ontrol .ystem of the #epartment of ;udget and 6anagement( 3uman resource development and management 'based on the rules and regulations of the !ivil .ervice !ommission( Duality management system O)j$*ti%$! Adh$r$ to Ma(a,$ria& "o&i*i$s 5he policies of the LGU management are generally in compliance with laws and regulations. 5he policies of the LGU management cover the following aspects0

7 % 7 7 Rati(, 0. to /2 %

Organi4ational &mprovement +rogram Organi4ational &mprovement +rogram

I(di*at$ @asis o' Rati(, Annual Audit Report

% % % % 7 % % 7 7 %

+lans programs " pro/ects +lans programs " pro/ects Approved Annual " .upplemental ;udgets Revenue !ode " GRA +ostings in +hilgeps " procurement forms Annual Audit Report " Accounting reports duly verified by the +rovincial 3ead Auditor Annual Audit Report 6emorandum Guidelines !irculars &nternal !ontrol #ivision was converted to &nternal Audit .ervices Approved appointments +ersonnel records and accomplish9 ment reports

V . 4

Rati(, 0. to /2 %

I(di*at$ @asis o' Rati(, 6emorandum guidelines circulars " issuances

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1 5 /

)ntrusting specific functions to subordinates #irecting the performance of duties of every official and employee Review of the wor$ of subordinate employees #etermining priorities in the execution of plans and programs +roviding standards and guidelines Reporting relationship between departments or units in the LGU Limitations in performing certain disallowed practices Rectification of violations abuses and other forms of maladministration 5he policies in the LGU are properly disseminated to officials and employees. 5he managerial policies in the LGU provide guidance to personnel in the proper execution of their individual wor$. 5he managerial policies in the LGU provide guidance in the proper execution of the wor$ of each unit in the organi4ation.

% % % % % % 7 7 % % %

6emorandum " Office Orders 6emorandum appointments " /ob descriptions +erformance )valuation .ystem A&+ A.++ A+++ 6emorandum Accomplishment reports 6emorandum 6emorandum " Administrative Orders 6emorandum 6eetings " technical sessions :or$ " 1inancial +lan +erformance )valuation .ystem " ,ob #escription Organi4ational &mprovement +rogram 'O&+( " Offfice +erformance )valuation .ystem

"ART II # MA""ING OF TDE INTERNAL CONTROL COM"ONENTS

I A . 4 Co(tro& E(%iro(m$(t ORGANIEATIONAL STRUCTURE #oes the LGU have a current table of organi4ation for all offices or unitsE &s the organi4ational structure appropriate for the si4e and complexity of the LGUE YES 2 2 NO N3A I(di*at$ @asis o' RES"ONSE Organi4ational !harts Organi4ational &mprovement +rogram 9some Offices are under or overstaff as determined in the Organi4ational &mprovement +rogram Reports 5rainings and meetings ,ob #escriptions +osition #escription 1orm Accomplishment2output 1unctional charts Organi4ational &mprovement +rogram for approval of .+ 6eetings

1 5 / 9 : = ? .> ..

#oes the current organi4ational structure facilitate the flow of information both up and down within each function and across to the other functionsE #oes the organi4ational structure provide ade*uate supervisory and managerial supportE #oes the organi4ational structure provide ade*uate oversight facilities or mechanismsE #oes the LGU define >tas$s? that ma$e up a particular /obE #oes the LGU management ade*uately define the $nowledge and s$ills needed to perform /obs within their respective unitsE #oes the LGU analy4e the $nowledge and s$ills needed to perform /obs ade*uatelyE #oes the organi4ational structure treat every function as an integral part of the LGU@s overall operationsE #oes management periodically evaluates the organi4ational structure relevant to each function in light of changes in the scope nature or extent of the operationsE #o managers and employees in each function have ready access to senior management in addressing significant issuesE

2 2 2 2 2 2 2 2 2

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@ . 4 1 5 / 9 : = ? .> .. .4 .1 . 4 1 5 / 9 : = ?

MANAGEMENT AN< "ERSONNEL I(t$,rity a(d Ethi*a& Va&u$s &s there a customi4ed code of ethics established in the LGUE &f =es have these policies been ade*uately communicatedE 3as the LGU established policies regarding such matters as acceptable business practices 'such as those involving the dealings of employees with the public(E &f =es have these policies been ade*uately communicatedE 3as the LGU established policies regarding conflicts of interest in the performance of official duties of the employeesE &f =es have these policies been ade*uately communicatedE #oes the LGU management fre*uently and clearly communicate the importance of integrity and ethical behaviour during staff meetings and one9on9one discussionsE #oes the LGU management communicate the organi4ation@s values to employeesE #oes LGU management behaviour exemplify the organi4ation@s valuesE Are dealings of employees with clients vendors2contractors and the public based on honesty and fairnessE Are exceptions to policy allowed only under clearly defined conditionsE Are employees in the LGU generally inclined to do the >right thing? when faced with pressureE &s corrective action ta$en as a result of departures from approved policies and procedures 'including reinforcement or retraining in proper policies and procedures(E Commitm$(t to Com $t$(*$ #o employees in general understand the duties and procedures applicable to their /obsE #o employees in general appear to have the bac$ground education and experience appropriate for their dutiesE Are there personnel responsible for ensuring compliance with government laws and regulations pertaining to the re*uired $nowledge and experience of every employee in the organi4ationE #oes the agency provide for ade*uate training of employeesE &s there a comprehensive plan pertaining to the training and development of employeesE &s there an appropriate trac$ing system that could generate ade*uate information about the training of employeesE #oes the agency management build on the internal capacity of the organi4ation so as not rely extensively on technical specialists or outside consultantsE #oes individual performance target focus on both long9term and short9term aspects of the /obE #oes individual performance target focus address broad spectrum of criteria such as *uality productivity leadership teamwor$ and self developmentE

2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2

6emorandum 6emorandum !iti4en@s charter to be finali4ed " -alues Orientation :or$shop -alues Orientation :or$shop ;asis F RA C8GB #epartment 3eads 6eetings " .taff meetings -alues Orientation :or$shop " meetings 6eetings &ndividual +erformance )valuation .ystem 5here are officials and employees not using biometric machines

+osition description Appointments approved by !.! ;ased on Dualification 6anual of !.! 5raining #esigns2!ertificate of trainings 3R# plan for .+ approval Accomplished personnel information sheet 5rainor@s training Office +erformance )valuation .ystem &ndividual +erformance )valuation .ystem

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. 4 1 5 / 9 : = ? .> .. .4 .1 .5

Ma(a,$m$(t "hi&oso hy a(d O $rati(, Sty&$ #oes the LGU have a mission statement ob/ectives and goalsE Are the ob/ectives established by the management realistic and achievableE Are estimates re*uired for the agency operations and activities based on sound models verifiable mar$et data and fair assumptionsE #oes the LGU management appropriately balance the focus on short term operations and activities with long9term agency goals and ob/ectivesE Are management and operating decisions determined at appropriate levelsE #oes the LGU management appropriately balance the focus on short term operations and activities with long9term agency goals and ob/ectivesE #oes LGU management foster pride in the organi4ation its wor$ and its achievementsE #oes LGU management respond appropriately to employee suggestions and concernE #oes LGU management foster teamwor$ and an atmosphere of trustE #oes the LGU management provide appropriate venues and support for employees to goals and ob/ectivesE &s turnover of $ey officials and employees due to resignation relatively low or within reasonable rateE #oes top management interact sufficiently with lower levels to maintain open communication and lead by exampleE #o the agency officials emphasi4e meeting the budget and other financial goalsE #oes the LGU agency ade*uately meet its financial obligationsE

2 2 2 2 2 2 2 2 2 2 2 2 2 2

Agency 6ission " !iti4en@s !harter ' to be finali4ed( !iti4en@s !harter 'to be finali4ed(

6eetings

6eetings 6eetings 5rial ;alance financial statements and schedules 'reduction in liabilities(21unds are provided in the Annual ;udget for mandatory obligations. Annual Audit Report and memorandum 3uman Resource 6anagement &nformation .ystem '3R6&.(

./ .9 .: . 4 1 5 / 9

3as the LGU been responsive to prior recommendations from its auditorsE &s there a plan for the future development of new information systems and ac*uisition of hardwareE &s this plan reviewed by appropriate persons within the agencyE M$thods o' Assi,(i(, Authority a(d R$s o(si)i&ity Are the lines of authority and responsibility clearly defined within the agencyE Are accountability and responsibility properly communicatedE Are local government department heads actively involved in the supervision of the various functions in their respective departmentsE #o managers and supervisors have sufficient time and resources to carry out their responsibilities effectivelyE Are managers and supervisors in each department appropriately empoweredE #o managers and supervisors have an effective system of follow9up for ma$ing sure that tas$s assigned are properly carried outE

2 2 2 2 2 2 2 2 2

Accomplishment reports 5raining certificates

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Are channels of communication 'from top down and from bottom up( being utili4edE #o agency officials understand the concept and importance of division of responsibilityE Are there written policies and procedures related to delineating specific duties and reporting relationshipsE Are reporting relationships appropriate and effectiveE #oes the agency identify an individual or unit that is responsible for coordinating the various programs and offices within the agencyE #oes the agency identify an individual or unit that is responsible for coordination with entities outside the agencyE #oes the /ob description of personnel in every department include specific references to control related responsibilitiesE Duma( R$sour*$s "o&i*i$s a(d "ra*ti*$s #o existing personnel policies and procedures facilitate recruiting competent and trustworthy personnel necessary to achieve the company@s ob/ectivesE Are employees recruited appropriate to the needs in the agencyE #oes the manager in each respective unit involved in determining the *ualification re*uirements for positions under his unitE #oes the agency apply acceptable techni*ues in evaluating and testing applicantsE #oes the agency chec$ credentials and references of new employeesE Are new employees in each department made aware of their responsibilities and management expectationsE Are confidentiality agreements re*uired for employees who come in contact with confidential informationE #oes the wor$load of the employees facilitate the preparation or accomplishment of the assigned tas$sE Are personnel and duties rotatedE Are policies regarding attendance to personal activities and purposes clearly statedE &s there a policy regarding maintenance and care of agency records and propertiesE #oes personnel department head meet employees of each department periodically to review /ob performance and discuss opportunities for improvementE Are policies regarding personal use of e*uipment and government facilities clearly statedE Ris6 Ass$ssm$(t #oes the LGU conduct formal strategic planning exerciseE #oes the LGU conduct formal annual planningE #oes the LGU identify opportunities and threats to the achievement of its ob/ectivesE #oes the LGU generate a comprehensive list of ris$s that might prevent degrade or delay

2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2

6emorandum 6emorandum 6emorandum " documents with notations are coursed to concerned individual or department

6erit +romotion +lan " +ersonnel .election ;oard +lantilla Appointments &nterviews and tests +ersonal #ata .heet " credentials +osition #escription 1orm Orders &ndividual +erformance )valuation .ystem 6emorandum 6emorandum 6emorandum 6eetings2forums 6emorandum

II . 4 1 5

YES 2 2 2

NO

N3A

I(di*at$ @asis o' RES"ONSE 6eetings sectoral assessment " planning 6eetings 6eetings and performance assessment 6eetings. 5here is no list but problems
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the achievement of its ob/ectivesE / 9 #oes the LGU ma$e systematic use of information to identify the sources of the agency ris$sE #oes the LGU engage in ris$ evaluation to come up with response strategies necessary to address ris$sE Co(tro& A*ti%iti$s Are there policies and procedures established specifically to address the agency ris$sE 2 2

encountered which are considered ris$s are discussed in meetings and solutions are proposed to address the same. 6eetings and surveys +lanning and 6eetings

III .

YES 2

NO

N3A

4 1 5 / 9

Are performance reviews of operations performed by all units or departments in the LGUE #oes the LGU review compliance with ethical and *uality proceduresE #oes the LGU review compliance with cost9efficiency principlesE Are mechanisms in place to ensure compliance of every unit or department to applicable laws and regulationsE Are there formal policies that deal with the following control activities0 .egregation of #uties +hysical controls of assets Authori4ation procedures Ade*uate documentation of transactions Ade*uate records -erification activities Reconciliation activities .upervision I('ormatio( a(d Commu(i*atio( &s information pertaining to the following identified and captured0 Local development planning Revenue measures or strategies +rocurement activities ;udgeting

2 2 2 2 2 2 2 2 2 2 2 2 YES 2 2 2 2 NO N3A

I(di*at$ @asis o' RES"ONSE 1inancial plan F provision of 8BH retention on selected 6OO) appropriation " deferment of implementation of some infra pro/ects in the last *uarter of the year to offset possible undercollection of local revenue targets for the last *uarter. 6eetings 6eetings 6eetings 6eetings2technical sessions 6eetings 6emorandum

IV .

I(di*at$ @asis o' RES"ONSE Approved Local #evelopment +lan Revenue !ode and Ordinance +ostings in +hilgeps ;udget review " approved Annual " .upplemental ;udgets

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Accounting and financial reporting 3uman resource activities Operational activities including service delivery &s relevant information communicated throughout the LGUE &s relevant information communicated to the networ$ of organi4ations and sectors outside the LGUE #oes every official and employee receive a clear message from management on their responsibilities pertaining to internal controlE &s there an office in the LGU that collates the various types of information for recording and future referenceE 3as the LGU established document procedures describing the following0 6echanisms to issue revise and approve internal documents including their identification and revision status 6echanisms for controlling external documents such as policies on applicable legal documents emergency procedures and others which could be made available to the public as appropriate 6echanisms that allow access to the documents for use by the public service organi4ation personnel contractors and other interested parties. Are public documents made accessible to and readily available for inspection by the publicE Are performance reports used to document the LGU accomplishments for a particular periodE Are performance reports used to monitor the efficiency and effectiveness with which budgeted funds are being utili4edE &s there a !iti4ens@ !harter that details the following0 5he procedures to obtain a particular service 5he person responsible for each step 5he document2s to be presented by the customer 5he amount of fees 5he procedure for filing complaints Mo(itori(, &s there a duly designated team to monitor programs and pro/ects in the LGUE

2 2 2 2 2 2 2 2 2 2 2 2 2

4 1 5 / 9

Accomplishment report " Annual Audit Report 3uman Resource #evelopment +lan Accomplishment reports 6eetings " technical sessions 5ri9media 6emorandum Accomplishment Reports2.tate of the Local Governance Report 6emorandum " Office Order 6emorandum

: = ? .>

!iti4en@s charter 'to be finali4ed( 2 2 2 2 2 YES 2 NO N3A I(di*at$ @asis o' RES"ONSE RA C8GB 9 ++#O is mandated by law to monitor and evaluate implementation of programs " pro/ects. An 6 " ) team exists in ++#O. 6emorandum 9 An &nspectorate 5eam was created to underta$e inspection of
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V .

4 1 5 / 9 :

&s there a formal monitoring system in place in the LGUE Are monitoring functions built into the normal recurring activities of the LGU and all its units or departmentsE &s monitoring performed regularly and on a real9time basisE Are the monitoring activities responsive to the dynamically changing conditions in the local governmentE &s there a duly9designated unit that evaluates systems methods and proceduresE &s there a duly9designated unit that reviews the following0 Organi4ational structure Asset management practices 1inancial and management records Reports and performance standards

2 2 2 2 2 2 2 2 2

completed infra pro/ects under straight contract. 6onitoring " evaluation report of ++#O " inspection report of inspectorate team &nspection reports 5here is an &nternal Audit .ervice #ivision however it is not fully functional. 6emorandum '+ro/ect 6anagement !ommittee(

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