Republic of the Philippines

Department of Environment and Natural Resources

PENRO Marinduque

Republic of the Philippines

October 15, 2021
Department of Environment and Natural Resources
MIMAROPA Region
CONFIRMATION REPORT

RATIONALE

Pursuant to the provisions of Republic Act No. 8792, otherwise known as the
Electronic Commerce Act of 2000 which provides for the legal recognition of electronic
signatures and imposes strict requirements before an electronic signature qualifies as a hand
written signature, as well as the Commission On Audit (COA) Circular No. 2021-006 dated
September 06, 2021 re: Guidelines on the use of Electronic documents, Electronic Signatures,
and Digital Signatures in Government Transactions, PENRO Special Order No. 2021-071,
Series of 2021 was issued Reconstituting the PENRO Internal Audit Team.

LEGAL BASES

The following laws and issuances served as guide and reference by the Internal Audit
Team in conducting the audit, to wit:

a. Republic Act 8792, otherwise known as the Electronic Commerce Act of 2000;
b. COA Circular No. 2021-006;
c. PENRO Memorandum Order No. 2021-02 as amended by PENRO Special Order
No. 2021-03;
d. PENRO Special Order No. 2021-071; and
e. Other laws relevant thereto.

FINDINGS

1. The scope of application of the policy on the use of digital signature of PENRO-
Marinduque as per PENRO Memorandum Order No. 2021-02, as amended by
PENRO Memorandum Order No. 03, was applied to the following documents:
a. Correspondences:
Letters, Memoranda, Special Orders, Notices, any Form of Office Reports.
b. Administrative & Finance Documents:
Travel Orders, Itinerary of Travel, Application for Leave of Absence,
Purchase Requests, Project Procurement Management Plans.
c. Permits:
Local Transport Permit (Wildlife).

2. The required Digital Certificate which is use to encrypt and digitally sign
documents to be issued by the DICT-PNPKI was secured by OIC-PENR Officer
Imelda M. Diaz, the authorized User of the digital signature in the Office, and is
valid until January 21, 2023;

Capitol Compound, Barangay Bangbangalon, Boac, Marinduque

Telephone Nos.: (042) 332-1490/(042) 332-0727/(042) 332-0927/(042) 332-1913
Website: https://penromarinduque.gov.ph/
Email: penromarinduque@denr.gov.ph
 3. Based on the Matrix used by the Team to validate whether the indicators and
processes in adopting digital signatures are properly observed, it appeared that the
required indicators and processes such as: appropriate security procedures,
responsibility and accountability of the users, authenticity of the digitally signed
documents, the integrity and confidentiality of electronic data, and the admission
of Estoppel on the authenticity of the documents were properly established and the
processes were observed by the authorized User;

4. The digital signature of PENRO Imelda M. Diaz is kept and maintained in One (1)
computer only. PENRO Diaz and her authorized personnel (Sofia Barola) have
the sole access to the said digital signature which is used in encrypting and digital
signing of electronic documents;

5. It was verified and validated that there was no unauthorized use of the said digital
signature of the PENR Officer;

6. It was verified further that the ICT Unit being the designated Electronic Records
Storage Management Unit, has adopted electronic record-keeping system that has
security features for a secured and limited access to such electronically filed and
stored documents;

7. Moreover, the notation or disclosure (footer) such as “The original of this

document is in digital format” should be present on the print-out copies of the
digitally signed documents. Such notation or disclosure is necessary and must be
complied as provided for under Section 5, paragraph 3 & 4 of PENRO
Memorandum Order No. 03.

8. Moreover, the said digitally signed documents must be certified by the authorized
certifying officers who shall then serve as custodian of the printed documents
attesting that the documents were electronically filed, stored and kept;

9. As provided for under Sections 3.1 and 3.2 of PENRO Memorandum Order No. 3,
the PENRO ICT Unit being the Electronic Records Storage Management Unit is
responsible for adopting, administering and enforcing the electronic record-
keeping system necessary to maintain the digitally signed documents. Hence,
transmittal of digitally signed documents to the ICT Unit for storage and safe
keeping must be regularly observed.

OBSERVATION/RECOMMENDATION

After careful review, evaluation and validation of the processes being implemented by
the Office in the adoption of digital signatures in compliance with COA Circular No. 2021-
006, it was observed that the internal rules/policies and procedures on the use of digital
signatures by the authorized User as provided for under PENRO Memorandum Order No.
2021-02, as amended by PENRO Memorandum Order No. 03 were complied.

Capitol Compound, Barangay Bangbangalon, Boac, Marinduque

Telephone Nos.: (042) 332-1490/(042) 332-0727/(042) 332-0927/(042) 332-1913
Website: https://penromarinduque.gov.ph/
Email: penromarinduque@denr.gov.ph
 Nevertheless, due to some adjustments during the transition period, some minor
observations as stated under Items Nos. 7, 8 & 9 of this report were noticed which need to be
observed. Hence, the following recommendations are hereby given, to wit:

a. To put the notation or disclosure (footer) such as “The original of this document
is in digital format” on every digitally signed documents;
b. To implement the certification by the authorized certifying officers who shall have
custody of the printed digitally signed documents; and
c. To transmit digitally signed documents to the PENRO ICT Unit on a weekly basis
for storage and safe keeping.

For information, consideration and compliance.

INTERNAL AUDIT TEAM:

ARLENE A. JAMILLA DANILO L. MARTINEZ

Member Member

EDEN P. PALACIOS JHONNA LIZA S. MEDENILLA

Member Member

DON GIBSON D. MERCADO EMETERIO M. RECTO

Member Vice Chairman

SIMEON R. DIAZ
Chairman

Capitol Compound, Barangay Bangbangalon, Boac, Marinduque

Telephone Nos.: (042) 332-1490/(042) 332-0727/(042) 332-0927/(042) 332-1913
Website: https://penromarinduque.gov.ph/
Email: penromarinduque@denr.gov.ph