Public Financial Management Assessment Too! for Local Government Units (PFMAT for LGUs) Name ofiGu_[OPoL Province IMISAMIS ORIENTAL LGU Type Municipality Region REGION X Income Class [2nd Year Administered [2019 ‘SUMMARY OF LGU SCORES , BY CRITICAL DIMENSION ecu Gees rene ee 1. Policy based budgeting | Multi year perspective in ficcal planning and budgeting ae PEM improvement polices are included in the 2 budgets covered by appropriation ordinances | 2°? 5 Orderliness of activities in the annual budget | preparation and authorization phases a Financial self-reliance of local economic 7 enterprises (LEEs) and public utilities (Pus) ‘Score for policy based budgeting 267 2. Comprehensiveness and | Comprehensiveness of budget information 5 transparency contained in the appropriation ordinance ca covering the annual budget 6 Public access to key information 0.00 ‘Score for comprehensiveness and transparency 0.50 7 3. Credibility of the budget | Actual revenue collections compared with estimated revenues in the budget 4.00 A ‘Actual expenditures compared with oa appropriations , by allotment class of budget 167 5 4. Pradictability and control | Real property tax accomplishemnt rate a budget execution (RPTAR) 10 Effectiveness of tex enfiencement measures 187Public Financial Management Assessment Too! for Local Government Units (PFMAT for LGUs) a Predictability in the vailability of cash for committed expenditures 2 Value for money and controls in procurement | 2.60 B Effectivenessof payment controls 4.00 a Effectiveness of internal controls for non- ‘too personal services (PS) expenditures ‘Score for predictability an control in budget execution 2a) 5 5. Accounting, recording | Timeliness and regularity of accounts and reporting reconciliation 2.00 fa ‘Quality and timeliness of regular financial reports and annual financial statements 4.00 Score for accounting, recording and reporting 150 v7 Internal and external Effectiveness of internal audit 1.00 18 audit Follow-up on external audit 2.67 Score for internal and external audit 1.83 7. Citizens’ participation | Civil society organization (CSO) accrediation 19 by local sanggunian 4.00 ea Degree of citizen's participation in the budget process 4.00 ‘Score for citizens’ participation 4.00 cd