Poc Audit Policy Barmm

DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT
NATIONAL PEACE AND ORDER COUNCIL SECRETARIAT
PERFORMANCE
O AUDIT
C Y 2019 and 2021
2019 AND 2021 POC AUDIT
1.1. The Philippine Development Plan (PDP)

Background 2017-2022 embodies the long-term
aspirations of the Filipinos through the pillars
of Malasakit, Pagbabago at Patuloy na Pag-
unlad. These pillars should be supported by a
1.2. The Peace and Order Council (POC) is the solid foundation of peace, security, public
government’s platform for stronger order, and safety.
collaboration of the LGU with law enforcement
agencies and the community to fight
criminality, illegal drugs, insurgency, and
violent extremism. It creates an enabling 1.3. Section 9 of DILG Memorandum Circular
environment among its members to harmonize No. 2019-143 or the Omnibus Guidelines for
and effectively implement peace and order Peace and Order Councils (POCs) reiterates
and public safety activities. that the POC Performance Audit shall be
conducted annually to identify the compliance
rating of sub-national POCs and POC
Secretariats.
PERFORMANCE
O AUDIT
C Y 2019 and 2021
Background
1.4. In light of the current situation and in compliance to the policies and guidelines issued by
the Department of Health (DOH) on Administrative Order No. 2020-0015, Guidelines on the Risk-
Based Public Health Standards for COVID-19 Mitigation and the Inter-Agency Task Force for the
Management of Emerging Infectious Diseases (IATF-EID) in virtue of the Omnibus Guidelines on
the Implementation of Community Quarantine in the Philippines, the 2019 and 2021 POC
Performance Audit shall be conducted through an online modality – via the POC Audit System,
online video teleconferencing application, such as Zoom or Google Meet, or through face-to-
face modality.
PERFORMANCE
O AUDIT
C Y 2019 and 2021
Purpose
The POC Performance Audit aims to:
1. Assess the performance of the Regional, Provincial, City, and Municipal POCs on their
functionality;
2. Identify the innovations conducted and initiated by the POCs and their POC Secretariats;
3. Determine possible interventions and improvement strategies for POCs and POC
Secretariats; and
4. Create a platform for evaluation, assessment, and sharing of best practices between and
among POCs and POC Secretariats.
PERFORMANCE
O AUDIT
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Scope/Coverage
17 RPOCs All DILG Regional, Provincial, City and

Municipal Field Officers that serve as POC
81 PPOCs Secretariat primarily involved in

implementation of the performance audit.
the
145 CPOCs The Bureau of Local Government Supervision
1,489 MPOCs
(BLGS) – Policy Compliance Monitoring
Division (PCMD) shall serve as the over-all
lead in the implementation of the POC
performance audit.
PERFORMANCE
O AUDIT
C Y 2019 and 2021
POLICY CONTENT AND GUIDELINES

The 2019 performance audit pillars: The 2021 performance audit pillars:
Organization
Organization
Policies, Plan, and Budget
Meetings
Meetings
Reports
Reports
Innovation/s
Innovation/s
General Supervision
PERFORMANCE
O AUDIT
C Y 2019 and 2021

The 2019 and 2021 performance audit pillars:
Meetings
pursuant to DILG Memorandum Circular (MC) No. 2015-130, POCs must

convene the council quarterly, or as often as needed.
PERFORMANCE
O AUDIT
C Y 2019 and 2021

Organization
POCs should conform to the composition / membership prescribed in

Executive Order (EO) No. 773, s. of 2009, entitled Further Reorganizing
Peace and Order Councils, and other provisions as set by the said EO.
PERFORMANCE
O AUDIT
C Y 2019 and 2021

pursuant to the DILG MC No. 2015-128, all POCs shall:
Formulate a 3-year term-based plan which consists of programs and

activities on peace and order and public safety, following the
prescribed format of the POPS Planning Guidebook which
operationalizes the said Memorandum Circular; and
PERFORMANCE
O AUDIT
C Y 2019 and 2021

Reports
in accordance with DILG MC No. 2015-130 and DILG MC No. 2017-67, all
POCs shall submit accomplishment reports through the Peace and
Order and Public Safety Plan Policy Compliance Monitoring System
(POPSP-PCMS).
PERFORMANCE
O AUDIT
C Y 2019 and 2021

Innovation/s
recognizes the innovative programs initiated by the POC that have

significantly contributed to the maintenance of peace and order and
public safety in their respective localities.
PERFORMANCE
O AUDIT
C Y 2019 and 2021

2021 performance audit pillars:
General Supervision
pursuant to the DILG MC No. 2015-128, all POCs shall:
Allocate a substantial portion of their respective annual budgets to

enhance enforcement of anti-illegal drug activities, giving priority to
preventive or educational programs and the rehabilitation or treatment
of drug dependents.
PERFORMANCE
O AUDIT
C Y 2019 and 2021
PERFORMANCE
O AUDIT
C Y 2019 and 2021
Indicator reference

Pre-requisites – The following tools shall be used during the 2019 and 2021
POC Performance Audit process:

Tools – only the prescribed forms shall be used in documenting the results and
observations during the audit process:
Protocols – contain the audit phases, Manual – details the accomplishment of

processes, and timeframe and lay out different references, forms, and reports
the roles and responsibilities of every to be used during the performance audit.
stakeholder involved in the performance
audit.
PERFORMANCE
O AUDIT
C Y 2019 and 2021
STRUCTURES AND COMPOSITIONS
The National Peace and Order Council shall form a five (5) member
National Audit Team (NAT) through any of the following
NPOC Resolution;
Department Order; or
Any administrative issuance appointing the members of

the audit team.
PERFORMANCE
O AUDIT
C Y 2019 and 2021

The BLGS, as the Interim NPOC Secretariat, shall organize the NAT
Chair
Interim NPOC Secretariat Head
Members
Philippine National Police CSO representative (to be determined
Dangerous Drugs Board as NPOC Chairperson)
Department of National Defense other members of the NPOC, as may be
deemed necessary by the NPOC Chair
PERFORMANCE
O AUDIT
C Y 2019 and 2021
The Regional / Provincial Peace and Order Councils shall form their
respective five (5) member Regional/Provincial Audit Teams (RAT/PAT)
through any of the following:
POC Resolution;
Regional / Provincial Order; or
Any administrative issuance appointing the members of
the audit team.
PERFORMANCE
O AUDIT
C Y 2019 and 2021

The RAT/PAT shall be composed of:
Chair
DILG POC Secretariat Head or
representative
Members
highest-ranking PNP and/or CSO representative
PDEA Officers in the Region / other member of the POC as
Province or their representatives determined by the POC Chair
PERFORMANCE
O AUDIT
C Y 2019 and 2021
MECHANISM
The sub-national POCs shall be divided into different clusters, as follows:
Cluster A – 1st – 3rd Class Municipalities;

Cluster B – 4th – 6th Class Municipalities;
Cluster C – Component Cities;
Cluster D – HUCs and ICCs;
Cluster E – Provinces; and
Cluster F – Regions.
PERFORMANCE
O AUDIT
C Y 2019 and 2021
MECHANISM
The 2019 and 2021 POC Performance Audit shall pursue a bottom-up approach
following this process:
NAT shall audit and validate all RPOCs (Cluster F).
RAT shall audit and validate all Provincial, Highly Urbanized City (HUC) and
Independent Component City (ICC) POCs (Clusters D and E)
PAT to audit and validate Component City POCs (Clusters A, B, and C)

PERFORMANCE
O AUDIT
C Y 2019 and 2021
PARTICIPATION OF, AND SUPPORT TO PARTNERS
The sub-national POCs shall be divided into different clusters, as follows:
The POC Performance Audit is a collaborative effort with the National

Government Agencies (NGAs) and the Civil Society Organizations
(CSOs) to ensure the integrity of the audit process and its results.
Therefore, travel expenses thereof, as deemed necessary, is
chargeable against POC funds, subject to the availability of funds and
the usual accounting and auditing rules and regulations.
PERFORMANCE
O AUDIT
C Y 2019 and 2021
POC PERFORMANCE AUDIT DOCUMENTS, FORMS, AND

SYSTEM GUIDE
The following list of documents shall be used for the conduct of the 2019 and
2021 POC Performance Audit through the POC Performance Audit System. Only
certified true copies of all documents / forms shall be forwarded to the
appropriate levels:
PERFORMANCE
O AUDIT
C Y 2019 and 2021

SYSTEM GUIDE
1. PRE-AUDIT DOCUMENTS
Pre-Audit Form 1A (Data Capture Form 1) is a list of required documents to

be prepared and submitted by the RPOCs to the NAT.
Pre-Audit Form 1B (Data Capture Form 2) is a list of required documents to
be prepared and submitted by the HUC/ICC/PPOCs to the RAT, and
C/MPOCs to the PAT.
Audit Team Members ( Data Capture Form 3)
PERFORMANCE
O AUDIT
C Y 2019 and 2021
Pre-Audit Form 1A (Data Capture Form 1) Pre-Audit Form 2A (Data Capture Form 2)

SYSTEM GUIDE
PERFORMANCE
O AUDIT
C Y 2019 and 2021

SYSTEM GUIDE
2. AUDIT PROPER DOCUMENTS
Indicator Reference for Regions (Guidelines Form 5) is a matrix of all

regional pillars and corresponding indicators, parameters, means of
verification, pointing system, consideration and remarks.
Indicator Reference for PCMs (Guidelines Form 4) is a matrix of all PCM
pillars and corresponding indicators, parameters, means of verification,
pointing system, consideration and remarks.
PERFORMANCE
O AUDIT
C Y 2019 and 2021
Indicator Reference for PCMs / Regions (Guidelines Form 4 / 5)

SYSTEM GUIDE
2. AUDIT PROPER DOCUMENTS
Audit Form 2A (Data Capture Form 4) is a data capture form that shall be
used by the NAT to audit the RPOCs
Audit Form 2B (Data Capture Form 5) is a data capture form that shall be
used by the RAT to audit the HUC/ICC/PPOCs and the PAT to audit the
C/MPOCs.
PERFORMANCE
O AUDIT
C Y 2019 and 2021

SYSTEM GUIDE
PERFORMANCE
O AUDIT
C Y 2019 and 2021
Audit Form 2A (Data Capture Form 4) Audit Form 2B (Data Capture Form 5)

SYSTEM GUIDE
3. POST-AUDIT DOCUMENT
Performance Profile Form 3A/3B/3C/3D (Data Capture Form 6/7/8/9) is a

report form to be accomplished by all the audit teams that shall contain the
declaration of the overall percentage point of each LGUs based on the
audit, as well as the specific percentage points per pillar with
corresponding reasons for compliance rate. It also contains the summary
of the most common gaps in policy compliance and implementation of sub-
national POCs.
PERFORMANCE
O AUDIT
C Y 2019 and 2021
Performance Profile Form 3A Performance Profile Form 3B
(Data Capture Form 6) (Data Capture Form 7)
Performance Profile Form 3C Performance Profile Form 3D
(Data Capture Form 8) (Data Capture Form 9)

SYSTEM GUIDE
PERFORMANCE
O AUDIT
C Y 2019 and 2021

SYSTEM GUIDE
4. REPORT CONSOLIDATION
Consolidated Report Form 1/2/3 (Report Generated Form 1/2/3) is the

reporting form from which the audit teams will indicate the points per pillar
and the final score of each sub-national POCs audited for submission to the
higher audit team.
PERFORMANCE
O AUDIT
C Y 2019 and 2021
Consolidated Report Form 1/2/3
(Report Generated Form 1/2/3)
POC PERFORMANCE AUDIT PROCESS
Preliminaries
The NPOC Secretariat shall orient the POC Regional and Provincial Focal Persons
through video teleconference on the 2019 and 2021 POC Performance Audit
covering the following topics:
2019 and 2021 POC Performance Audit Policy

Audit Protocols
Audit Manual
Indicator References for Regions and PCMs (Guideline Forms 4 and 5) for 2019
and 2021
PERFORMANCE
O AUDIT
C Y 2019 and 2021
POC PERFORMANCE AUDIT PROCESS
Preliminaries
The National, Regional, and Provincial POC Secretariats shall form the
National, Regional, and Provincial Audit Teams and encode their names
at the POC Performance Audit System
PERFORMANCE
O AUDIT
C Y 2019 and 2021
AUDIT PROCEDURES (ONLINE)
Provincial Audit Team (PAT) shall be the first to audit following the
1 Pre-Audit, Audit Proper, Post-Audit, and Report Consolidation Phase
indicated in the attached Annex A.
After the PAT, the Regional Audit Team (RAT) shall be the next to audit
2 following the Pre-Audit, Audit Proper, Post-Audit, and Report
Consolidation Phase indicated in the attached Annex A
PERFORMANCE
O AUDIT
C Y 2019 and 2021
AUDIT PROCEDURES (ONLINE)
The National Audit Team (NAT) shall be the last to audit when all
the Provincial and Regional Audit Teams have already submitted
3 their respective Consolidated Report Forms (Report Generated
Forms) following the Audit Proper, Post-Audit, and Report
Consolidation Phase indicated in the attached Annex A.
PERFORMANCE
O AUDIT
C Y 2019 and 2021
AUDIT PROCEDURES (OFFLINE)

If in case an online conduct of the audit is not possible, the team may opt to
conduct a manual audit. In conducting such, the following steps shall be
followed:
Pre-Audit: Data Gathering, Pre-Audit Forms
Each POC shall ensure the availability and accessibility of data

particularly to the Regional/Provincial/City/Municipal POC
Secretariat who shall be responsible for gathering data, to be
submitted to the respective audit teams;
PERFORMANCE
O AUDIT
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Audit Proper: National, Regional and Provincial Audit Team, Indicator

Reference, POC Profile
National, Regional and Provincial Audit Team – shall audit and

validate their respective POCs using Audit Forms 2A and 2B
(attached);
Indicator Reference (attached) – shall be used during the audit
process. It provides the indicators, parameters, means of
verification, point system, POC conditions and considerations, and
remarks that measures the performance of POCs; and
PERFORMANCE
O AUDIT
C Y 2019 and 2021
Audit Proper: National, Regional and Provincial Audit Team, Indicator

Reference, POC Profile
POC Profile – a report form that shall contain a summary of the

most common gaps in policy compliance and implementation of
the sub-POCs, based on the audit.
PERFORMANCE
O AUDIT
C Y 2019 and 2021
AUDIT PROCEDURES (ON/OFFFLINE)
If in case a POC in Regions IV-B (MIMAROPA), VI, VII, VIII, X, and XIII
(CARAGA) is not able to upload a document required for the conduct
of the Audit due to the damages brought about by Typhoon Odette,
they shall submit a notarized certification, attached hereto as Annex
E, stating that the documents required for the Audit were damaged by
the said typhoon.
NOTE: Regions identified to be severely and adversely affected by Typhoon

Odette, and were placed under the State of Calamity pursuant to Proclamation
No. 1267.
PERFORMANCE
O AUDIT
C Y 2019 and 2021
AUDIT PROCEDURES (ON/OFFFLINE)
The said certification shall be submitted in the system in lieu of

the damaged and/or unretrievable document.
The submission of the certification and the scoring of the pillars

to which these documents are submitted to are subject to the
evaluation of the Audit Team.
PERFORMANCE
O AUDIT
C Y 2019 and 2021
PASSING RATE
A sub-national POC is considered functional, and may only be eligible for

awards, if it garners an overall percentage score of 65% or higher,
provided, that in any of the Pillar scores, it does not have a score lower
than 50% of the required score, for instance:
ALL PILLAR SCORES ARE 50%

FUNCTIONAL = 65% above
AND ABOVE OF THE REQUIRED
SCORE
65% above
NON- FUNCTIONAL =
ONE (1) PILLAR SCORE IS BELOW
OR
50% OF THE REQUIRED SCORE
PERFORMANCE
O AUDIT
C Y 2019 and 2021
64% below
PASSING RATE
NOTE: The percentage scores used in the table above are only for
illustration purposes
Results of the POC Performance Audit shall be utilized for the Seal of
PERFORMANCE
Good Local Governance (SGLG).
O AUDIT
C Y 2019 and 2021
PRESENTATION OF FUNCTIONAL AND NON-FUNCTIONAL POCS:

INDORSEMENT, APPROVAL, CERTIFICATE OF RECOGNITION, AND
ANNOUNCEMENT
Based on the results of the audit teams, the final list of functional and
non-functional LGUs shall be consolidated by the NAT
Once the list is finalized, the list with the certificates shall be
endorsed, for approval, to the Secretary of Interior and Local
Government, as the NPOC Chairperson. The signed documents shall
be the official list of the 2019 and 2021 Functional POCs, having the
certificate as a testament to their performance;
PERFORMANCE
O AUDIT
C Y 2019 and 2021

ANNOUNCEMENT
Clustering of Awardees – there shall be one (1) or more overall winner/s

(in case of a tie) for the following:
Cluster A – 1st – 3rd Class Municipalities;

Cluster B – 4th – 6th Class Municipalities;
Cluster C – Component Cities;
Cluster D – HUCs and ICCs;
Cluster E – Provinces; and
Cluster F – Regions.
PERFORMANCE
O AUDIT
C Y 2019 and 2021

ANNOUNCEMENT
The awardee/s shall have the highest overall percentage score

provided that it does not have a score lower than 50% in any of the
pillar; and
Regional Offices may award / recognize the highest performing LGUs

in their respective jurisdictions.
PERFORMANCE
O AUDIT
C Y 2019 and 2021
INDICATIVE TIMELINE FOR 2022

INDICATIVE TIMELINE FOR 2022
PERFORMANCE
O AUDIT
C Y 2019 and 2021
ATTACHMENTS
Annex A - POC Performance Audit Protocols

Annex B - POC Performance Audit Manual
Annex C - POC Performance Audit Indicator References for PCMs
and Regions for 2019 and 2021
Annex D - POC Performance Audit Forms / Documents
Annex E – Certification for Damaged Documents due to Typhoon
Odette
Digital copies of the above-listed documents are available at

bit.ly/POCAudit_1921Annexes.
PERFORMANCE
O AUDIT
C Y 2019 and 2021
PERFORMANCE
O AUDIT
C Y 2019 and 2021
OPEN FORUM
PERFORMANCE
O AUDIT
C Y 2019 and 2021
poc portal overview

PERFORMANCE
O AUDIT
C Y 2019 and 2021
LUNCH BREAK
PERFORMANCE
O AUDIT
C Y 2019 and 2021
WORKSHOP
PERFORMANCE
O AUDIT
C Y 2019 and 2021
FEEDBACK ON THE POC

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DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT

NATIONAL PEACE AND ORDER COUNCIL SECRETARIAT

1.1. The Philippine Development Plan (PDP)

17 RPOCs All DILG Regional, Provincial, City and

81 PPOCs Secretariat primarily involved in

145 CPOCs The Bureau of Local Government Supervision

POLICY CONTENT AND GUIDELINES

POLICY CONTENT AND GUIDELINES

pursuant to DILG Memorandum Circular (MC) No. 2015-130, POCs must

POLICY CONTENT AND GUIDELINES

POCs should conform to the composition / membership prescribed in

POLICY CONTENT AND GUIDELINES

Policies, Plan, and Budget

pursuant to the DILG MC No. 2015-128, all POCs shall:

Formulate a 3-year term-based plan which consists of programs and

POLICY CONTENT AND GUIDELINES

POLICY CONTENT AND GUIDELINES

recognizes the innovative programs initiated by the POC that have

POLICY CONTENT AND GUIDELINES

pursuant to the DILG MC No. 2015-128, all POCs shall:

Allocate a substantial portion of their respective annual budgets to

POLICY CONTENT AND GUIDELINES

Protocols – contain the audit phases, Manual – details the accomplishment of

STRUCTURES AND COMPOSITIONS

Any administrative issuance appointing the members of

STRUCTURES AND COMPOSITIONS

STRUCTURES AND COMPOSITIONS

STRUCTURES AND COMPOSITIONS

Cluster A – 1st – 3rd Class Municipalities;

NAT shall audit and validate all RPOCs (Cluster F).

PAT to audit and validate Component City POCs (Clusters A, B, and C)

PARTICIPATION OF, AND SUPPORT TO PARTNERS

The sub-national POCs shall be divided into different clusters, as follows:

The POC Performance Audit is a collaborative effort with the National

POC PERFORMANCE AUDIT DOCUMENTS, FORMS, AND

POC PERFORMANCE AUDIT DOCUMENTS, FORMS, AND

Pre-Audit Form 1A (Data Capture Form 1) is a list of required documents to

POC PERFORMANCE AUDIT DOCUMENTS, FORMS, AND

POC PERFORMANCE AUDIT DOCUMENTS, FORMS, AND

2. AUDIT PROPER DOCUMENTS

Indicator Reference for Regions (Guidelines Form 5) is a matrix of all

POC PERFORMANCE AUDIT DOCUMENTS, FORMS, AND

2. AUDIT PROPER DOCUMENTS

POC PERFORMANCE AUDIT DOCUMENTS, FORMS, AND

POC PERFORMANCE AUDIT DOCUMENTS, FORMS, AND

Performance Profile Form 3A/3B/3C/3D (Data Capture Form 6/7/8/9) is a

POC PERFORMANCE AUDIT DOCUMENTS, FORMS, AND

POC PERFORMANCE AUDIT DOCUMENTS, FORMS, AND

Consolidated Report Form 1/2/3 (Report Generated Form 1/2/3) is the

POC PERFORMANCE AUDIT PROCESS

2019 and 2021 POC Performance Audit Policy

POC PERFORMANCE AUDIT PROCESS

AUDIT PROCEDURES (ONLINE)

AUDIT PROCEDURES (ONLINE)

AUDIT PROCEDURES (OFFLINE)

Pre-Audit: Data Gathering, Pre-Audit Forms

Each POC shall ensure the availability and accessibility of data

AUDIT PROCEDURES (OFFLINE)

Audit Proper: National, Regional and Provincial Audit Team, Indicator

National, Regional and Provincial Audit Team – shall audit and

AUDIT PROCEDURES (OFFLINE)

Audit Proper: National, Regional and Provincial Audit Team, Indicator

POC Profile – a report form that shall contain a summary of the

AUDIT PROCEDURES (ON/OFFFLINE)