Coconut Seedlings Dispersal Project (CSDP) – Processes and Controls

Responsible
Process No. Office/Person Controls No. Remarks
A. Master Listing of Approved Participants
 Registration of participants at the 1 Proponents/beneficiarie Register with PCA 1
barangay and municipal level and s
farm suitability assessments Provincial Office (PO) Conducts far suitability survey
2
3 CDO Prepares Master List of Approved
Participants (MLAP)
4 Sr. Agriculturist Reviews the MLAP
5 PCDM Certifies the MLAP
6 Regional Manager Approves the MLAP
 Listing of municipal and provincial drop- 2 RO/PO/CDO Prepares List of DOPs 3
off-points (DOPs) RO/PO/PCDM Approves List of DOPs 4
 Training of approved participants on 7 XXX Conducts trainings to participants on 5
coconut planting/replanting GAP
techniques and procedures on
transplanting, care and
maintenance of young palms
B. Execution of MOA
C. Registration of seedlings suppliers
D. Procurement of coconut seedlings
 Preparation of SSPS PCDMs Prepare the SSPS
RM Validates the SSPS
Administrator Approves the SSPS
 Execution of Memorandum of PCA/LGU/SCUs/CFOs Execute MOA In case, the seedlings are
Agreement (MOA) governing the sourced from
sourcing and production of coconut LGU/SCUs/CFOs
seedlings for partnership entered
into between PCA and Local
Government Units, State Colleges
and Universities, Coconut Farmers’
Organization/Cooperatives and
Industry sector
 Responsible
Process No. Office/Person Controls No. Remarks
 Public Bidding 4 RO - 6 Bidding procedures should
be in accordance with
Implementing Rules and
Regulations of the RA 9184
E. Delivery and Acceptance of coconut
seedlings at DOPs
 Delivery of seedlings 6 RO/PO/PCDM Prepares Notice of Delivery
8
 Inspection of the deliveries 7 RO/PO/CDO Inspect, received and accept as to quality 9
and quantity and ensures safe and
proper handling of seedlings and
signs the Delivery Receipts (DR)
8 RO/PO/PTIs Signs the IAR as to completeness of the 10
delivered quantities
9 RO/RM Certifies that the deliveries are complete 11 12
and accepted
F. Payments to supplier 10 RO - 12 Comply the usual
accounting procedures
G. Distribution of seedlings

 Acceptance and transplanting of 11 RO/PO/CDO Prepares, review and certifies as to 13

seedlings by approved participants
H. Field Planting operation
I. Monitoring and Evaluation
 Monitoring
correctness the Acknowledgement
Receipt (AR) and Master List of
Approved Participants who have
Actually Planted the seedlings
(MAPAPs)
12 RO/PO/PCDM Approves the MAPAPs duly signed by the 14
farmer-participants
13 RO/RTS/PO/CDO Prepare, review and certifies as to 15
correctness of the Monthly Nursery
Operations Report (MNOR) and Field
Planting Report (FPR)
 Responsible
Process No. Office/Person Controls No. Remarks
14 RO/RM/PCDM Approves the MNOR and FPR 16

RO-Regional Office PO- Provincial Office

CDO-Coconut Development Officer PCDM – Provincial Coconut Development Manager PTIs-Provincial Technical Inspectors
RM- Regional Manager RTS-Regional Technical Staff

PROCESS-RISK-CONTROL MATRIX
Agency: PCA Region I-IVB Prepared by: Sharifa N. Dalidig Date: November 7, 2016
Audit Period: September 2016 to March 2017 Reviewed by: Annie L. Recabo Date: November 7, 2016

Significant Process: PROJECT IMPLEMENTATION, MONITORING AND EVALUTION – Coconut Seedlings Dispersal Project
Process Objectives:
a. Critical Path of the Process

See attached Process in narrative form

(PCA)

b. Identify Process-Level Risks and Relevant Controls

Process Risk Impact Existing Control Design

Statement Accounts Risks to Controls Assessment Reason if
Affected PAPs Inadequate
 (Including
Assertions)
RO/PO/CDO may Regularity Distributio RO/PO/CD Inadequate Name of
fail to register bona fide n of O prepares a participants listed in
farmer-participants in seedlings/seednuts Masterlist of MAPs are not
accordance with the criteria to non-qualified Approved validated before the
set by PCA. beneficiaries Participants (MAPs) implementation of
in consultation with the project.
the partner
agencies/entities.
Proper maintenance Agricultural Inefficient Training Inadequate Agriculturist
and care for Supplies Expense application of Report s/CDOs do not
seedlings/seednuts may not seedlings/seednuts provide crash
be ensured due to lack of Agriculturis trainings to
trainings provided for ts/CDOs shall participants.
farmer-participants. conduct training to
participants prior to
start of
implementation
and provide
technical
assistance.
Delayed releases of Cash Underutiliz Funds from Adequate
allotted budget may ation of allotted Central Office shall
threaten the agency’s Existence funds for project only be
capacity to execute its implementation downloaded to the
projects. region upon the
approval and
release of Advice of
Allotment from the
Central Office.
Procurement may Regularity Losses may Conducts Adequate
not be through competitive occur as a result of public bidding in
bidding. entering into accordance with RA
 contracts not 9184
beneficial to PCA
Inefficient Agricultural High RMs/PCDM Inadequate Delay in the
procurement of coconut Supplies Expense mortality of s submit deliveries of
seedlings/seednuts may procured Seednuts/Seedlings seedlings/seednuts.
result in gaps of the seedlings/seednuts Procurement
distribution process Schedule (SSPS)
based on Approved
Budget (AB) prior to
start of
procurement
process.
Implementation of Regularity Failure to Distribution Inadequate Low
CSDP may be delayed due to uplift the economic and Transplanting is percentage of
lack of timeline in the welfare of monitored through accomplishment of
submission of documents beneficiaries submission of PAPs in the
which may deprive farmer- Monthly Nursery previous year and
beneficiaries of much Operations Report non submission of
needed seedlings/seednuts (MNOR) and Field MNOR and FPR.
to increase their income Planting Report
(FPR).

c. Summary

KEY OBSERVATION RECOMMENDATION AOM Ref.

1. Strict implementation of the criteria for
selecting farmer-beneficiaries is not
followed
No.
Enforce Paragraph 3.2 of Memorandum Circular No. 02, Series
of 2012, dated January 9, 2012, otherwise known as Guidelines on the
Implementation of the Coconut Seedlings Dispersal Project (CSDP),
criteria for selection of beneficiaries.

2. Preparedness of farmer-participants to Enforce Paragraph 7 of Memorandum Circular No. 02, Series of

successfully utilize the seedlings/ 2012, dated January 9, 2012, otherwise known as Guidelines on the
seednuts could not be ascertained due to Implementation of the Coconut Seedlings Dispersal Project (CSDP),
 lack of familiarization with the guidelines requiring conduct of training and provision of technical assistance.

3. Inadequate planning and procurement Ensure that procurement is in compliance with

may affect the implementation of the Seedlings/Seednuts Procurement Schedule (SSPS) and the signed
PAPs Memorandum of Agreement (MOA) with partner agencies/entities.

4. Performance Indicators in the Issue supplementary guidelines regarding monitoring and

implementation of ACPRP-CSDP show a evaluation such as Status Reports, to certify the success rate of the
low percentage of output project implementation. Submit regularly MNOR and FPR.