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DEPARTMENT OF BUDGET & MANAGEMENT

PUBLIC FINANCIAL MANAGEMENT


ASSESSMENT TOOL
FOR LOCAL GOVERNMENT UNITS
(PFMAT FOR LGUs)

ORIENTATION/WORKSHOP ON THE PFMAT FOR LGUs &


PFM IMPROVMENT PLANNING
DBM RO IX 3/F Conference Room
Zamboanga City
The PFM Assessment
Tool for Local
Government Units
The PFMAT FOR LGUs

Using the Results of the PFM Assessments


The PFMAT FOR LGUs
Critical Responsible
Office Indicator / Sub-Indicator
Dimension
1. Multi-year perspective in fiscal planning and budgeting
Planning & 1.1 Linkage between PDPFP/CDP and LDIP
Development 1.2 Linkage between LDIP and AIP
Office
1.3 Linkage between AIP and Appropriation Ordinances
covering the Budgets
2. PFM improvement policies are included in the budgets
covered by Appropriation Ordinances
3. Orderliness of activities in the annual budget process
1. Policy-
based 3.1 Adherence to a fixed calendar for budget preparation and
Budgeting authorization phases
3.2 Timely enactment and approval of the Appropriation
Budget Office Ordinance authorizing the Annual Budget

3.3 Timely submission of the Appropriation Ordinance


authorizing the Annual Budget to the appropriate
reviewing authorityAdherence to a fixed calendar for
budget preparation and authorization phases

3. Financial self-reliance of Local Economic Enterprises


(LEEs) / Public Utilities (PUs)
Responsible
Critical Dimension Office Indicator / Sub-Indicator

5. Comprehensiveness of budget information


2. Comprehen- Budget Office contained in the Appropriation Ordinance covering
siveness and the Annual Budget
Transparency Office of the
6. Public access to key information
LCE

Treasurer’s 7. Actual local revenue collections compared with


Office estimated revenues in the budget

8. Actual expenditure compared with appropriations


by allotment class

3. Credibility of the 8.1 Total allotments released compared with total


Budget appropriations
Budget Office
8.2 Total actual obligations compared with total
allotments released

8.3 Total actual disbursements compared with total


obligations
Critical Responsible
Office Indicator / Sub-Indicator
Dimension
9. Real Property Tax Accomplishment Rate
10. Effectiveness of tax enhancement measures
10.1 Computerized RPT database system linkages
10.2 Effectiveness of implementing tax collection
strategies for delinquent Real Property Tax (RPT)

2. Predictability 10.3 Effectiveness of civil remedies on tax payment (For


and Control Treasurer’s provinces and cities only)
in Budget Office 10.4 Planning and monitoring of tax mapping
Execution 11. Predictability in the availability of cash for
commitment of expenditures
11.1 Cash availability to support budgeted program,
projects and activities (PPAs), and liabilities
11.2 Preparation and updating of cash flow forecasts
and cash flow analysis
Critical Responsible
Office Indicator / Sub-Indicator
Dimension
12. Value for money controls of procurement

12.1 Use of public bidding for the procurement of goods


(excluding common-use supplies and equipment), civil
works and consulting services in accordance with R.A.
No. 9184 and its IRR
General Services
Office /
12.2 Procurement of Common-Use Supplies and Equipment
2. Predictability Engineering Office
from DBM – Procurement Service
and Control / BAC
in Budget 12.3 Effectiveness of Procurement
Execution
12.4 Publication of procurement-related activities

12.5 Timeliness of completed procurement activities

13. Effectiveness of payroll controls


Accounting Office 14. Effectiveness of internal controls for non-Personal
Services (PS) expenditures
Critical Responsible
Indicator / Sub-Indicator
Dimension Office

15. Timeliness and regularity of accounts


reconciliation

15.1 Regularity of bank reconciliation

5. Accounting,
Accounting
Recording and
Office
Reporting 15.2 Regularity of reconciliation and
liquidation of cash advances

16. Quality and timeliness of regular financial


reports and annual financial statements
Critical Responsible
Indicator / Sub-Indicator
Dimension Office
17. Effectiveness of internal audit
17.1 Existence of an operational Internal Audit
Service (IAS)
Office of the LCE 17.2 Frequency and distribution of internal audit
reports
6. Internal and 17.3 Extent of management action on internal
External audit findings
Audit
18. Follow up on external audit

18.1 Compliance with audit recommendations


Accounting Office
18.2 Extent of COA disallowances

3. Magnitude of COA disallowances settled


Planning &
19. Civil Society Organizations (CSOs)
Development
7. Citizens’ accreditation by the Local Sanggunian
Office
Participation
20. Degree of citizens’ participation in the
Budget Office
budget process
The PFMAT FOR LGUs

 Not later than August 9, 2013 submit to


DBM IX the ff:
1. PFM Assessment Report (PFMAR)
. . . is a concise document containing the ff:
a. Executive Summary
b. Introduction
c. Background Information
d. Assessment of the LGU’s PFM Systems
e. Recommendations
2. Duly accomplished Scoring and Data Tables
3. Table 3 – Summary of Scores by CD
4. Table 4- Analysis of Scores
5. Copies of required documents/sources of info
The PFMAT FOR LGUs
USING THE RESULTS OF THE ASSESSMENT
1. Summarize the Scores

CRITICAL DIMENSIONS SCORE


1. Policy-based Budgeting
1. Comprehensiveness and
Transparency
1. Credibility of the Budget
1. Predictability and Control in Budget
Execution
1. Accounting, Recording and
Reporting
1. Internal and External Audit
1. Citizens’ Participation
The PFMAT FOR LGUs
USING THE WORKSHOP OUTPUT

2. Highlight LOWEST and HIGHEST score. Explain


reasons for them.
CRITICAL DIMENSION REASONS
LOWEST

HIGHEST

•Identify next steps.


Preparation of Improvement Plans
DATA TABLES AND
SCORING
Source Documents:
PDPFP / CDP; LDIP; Minutes of LDC
Meetings
Source Documents:
LDIP; AIP
Source Documents:
AIP; Appropriation Ordinance
covering Annual / Supplemental
Budgets
Source Documents:
Local Sanggunian Resolutions;
Appropriation Ordinance covering
Annual / Supplemental Budgets
Source Documents:
Budget Call issued by the LCE;
Appropriation Ordinance covering the
Annual Budget
Source Documents:
Appropriation Ordinance covering
Annual Budget
Source Documents:
Appropriation Ordinance covering the
Annual Budget; Proof/s of receipt by
reviewing authority
Source Documents:
LEE’s/PU’s Statement of Income and
Expenditures; Appropriation
Ordinance covering Annual /
Supplemental Budgets
Source Documents:
Appropriation Ordinance authorizing
the Annual Budget
Source Documents:
Reports required under the “Full
Disclosure Policy” of the DILG
Source Documents:
Treasurer’s Statement of Receipts and
Expenditures (SREs); Appropriation
Ordinances covering Annual and
Supplemental Budgets
Source Documents:
SAOB; Appropriation Ordinances
covering Annual / Supplemental
Budgets; Local Budget Matrix (LBM);
Allotment Release Orders (AROs);
Report of Disbursements
Source Documents:
Assessor’s / Treasurer’s Reports; SREs;
Source Documents:
Database Map / Manual
Source Documents:
RPT Account Register; Certified List of
all RPT Delinquencies;
Source Documents:
Treasurer’s Records/Reports; Certified
List of Delinquencies
Source Documents:
Local Tax Mapping System / Database;
Source Documents:
LBM; Cash Program; Cash Flow Forecast;
Trial Balance; SAOB
Source Documents:
Cash Flow Forecast; Cash Flow Analysis;
Source Documents:
Transcript / Minutes of Local
Sanggunian Proceedings; Local
Sanggunian Resolution(s) on CSO
Accreditation
Thank You…

Rizelle Bethzaida P. San Diego


DEPARTMENT OF BUDGET & MANAGEMENT