MAAs Recommendation to
Field
Committee and Focalships of MAA
Office
1 As Member of the following Committee:
1. Regional Management
Development Committee
2. Cash Management Control
Monitoring Team (CMCMT)
3. Bids and Awards Committee
(BAC)
4. Personnel Selection Committee
(PSC)
5. Regional Monitoring Team (RMT)
6. RGAD - TWG
7. RPMET
8. Committee on Overtime Claim
9. Fact-Finding Team on Handling
Complaints Against SWDAs
As Quality Management Team - Internal
Quality Auditor (IQA)
As Auditor - Bereavement Assistance
Program (BAP)
Regional Director of
Seminars / Trainings Preferred
FO Office to Transition the
Committee and Focalship
MAA II
1. Retain as Member
1. Training on Revised
2. Retain as Member Philippine Government
Internal Auditing Manual
3. The IAU is not required to 2. Updated Documentary
participate in procedures Requirements for Common
which are part of regular Government Transactions
operating activities 3. Financial Audit
4. Same reason with no. 3 4. Cash Management and its
Internal Control System
5. Retain as Member, opt to 5. Internal Control System for
participate Property and Supply
6. PDPS to identify other Management
officer as a replacement
(new Member)
7. Retain as Member
8. To be lodged at the FMD
9. Standard Section to identify
other officer as a
replacement (new Member)
The Central Office to study this
concern and set clear directions
There was a proposal to transfer to
SWEAP but no RSO yet
Page 1 of 15

Field
Committee and Focalships of MAA
Office
As Observer:
1. Inventory Committee for Field
Office (ICFO)
2. Regional Property Disposal and
Awards Committee (RPDAC)
As Secretariat/Focal of the following
Committee:
1. Systems and Procedures Review
Committee (SPReC)
2. Task Group - Consolidated Annual
Audit Report (TG-CAAR)
3. Anti-Graft and Anti-Corruption
(AG-AC) Committee
4. Values Restoration Program
MAA 1 (MAA Assistant):
As Alternate Member - RGAD-TWG
As Alternate Secretariat
1. SPReC
2. TG-CAAR
MAAs Recommendation to
Regional Director of
Seminars / Trainings Preferred
FO Office to Transition the
Committee and Focalship
Retain as observer (ICFO &
RPDAC), stipulated in the
guideline (AO No. 06, series of
2017)
1. PDPS or MANCOM Secretariat
2. PDPS since Management
Division was already transferred to
PDPB or it can be
handled/returned to Accounting
Section
3. To be lodged at Legal Unit
4. To be lodged at HRWS
MAA 1:
1. Operations Audit
2. Management Audit
3. Government Accounting
Manual for NGAs
1. PDPS / MANCOM Secretariat 4. Documentary
2. PDPS or Accounting Section Requirements for
3. Retain as Alternate Secretariat common government
Page 2 of 15
 MAAs Recommendation to
Field Regional Director of
Committee and Focalships of MAA Seminars / Trainings Preferred
Office FO Office to Transition the
Committee and Focalship

3. CMCMT transactions
5. Government
Procurement Law
Focalship:

IDCB Facilitator
Alternate Records Custodian

2 1. As Secretariat/Focal: Recommended the following: 1. IAS Operations Manual

a. Regional Management and ● RMDC secretariat should including forms and
Development Conference be lodged to the PDPS in templates
(RMDC) the Field Office because
NMDC is lodged in the 2. Government
b. Task Force-Consolidated PDPB in the Central Office Procurement Law
Annual Audit Report (TF- (RA9184)
CAAR) ● Review of project
proposals and procurement 3. Government Accounting
c. Anti-Red Tape Unit documents should be Manual for NGAs
lodged to the
2. As Member/Observer: ○ Legal Unit; or 4. COA Common
a. Regional Inventory ○ Regional Executive Documentary
Committee Assistant. Requirements

b. Regional Disposal and

Awards Committee

c. Internal Quality Audit of the

Page 3 of 15
 MAAs Recommendation to
Field Regional Director of
Committee and Focalships of MAA Seminars / Trainings Preferred
Office FO Office to Transition the
Committee and Focalship

FO’s Quality Management

System
3. Other roles
a. Review of project proposal

b. Review of procurement
documents

3 Secretariat/Focal Person of the RAGAC RAGAC - Legal Unit For the Incoming MAA by CY
and Task Group CAAR 3 Task Group CAAR 3 - PDPS 2024:

Observer of the Inventory Committee and IASPPS and ICSPPS

RPDAC Risk Management
Audit Report Writing
IQA Secretariat - MAA Assistant IT and Fraud Audit

4A As Member of the following Committee: MAA:

A. Anti-Red Tape Act A. Legal Unit as Alternate
Member 1. Training on Revised
B. Human Resource Merit, Promotion B. SWEAP President’s Philippine Government
and Selection Board prerogative Internal Auditing Manual
C. Performance Management Team C. (RPGIAM);
D. Regional Monitoring Team D. 2. Government Procurement
E. Quality Management Team (as E. Policy and Plans Division Reform Act and its Revised
Team Leader- Internal Quality (Ms. Hazel Balbastro as IRR and Updates;
Audit) Team Leader and assisted 3. Internal Control System for
by Ms. Princess Gem delos Property and Supply
F. Regional Physical Inventory Santos) Management (Appraisal and

Page 4 of 15
 MAAs Recommendation to
Field Regional Director of
Committee and Focalships of MAA Seminars / Trainings Preferred
Office FO Office to Transition the
Committee and Focalship

Committee F. Disposal);
4. Advanced Computer
As Secretariat/ Focal of the following Assisted Audit Techniques
Committee: (CAATs);
A. Anti Graft and Anti Corruption A. Legal Unit 5. RA 9184;
B. Regional Integrity Management B. 6. Risk Management;
Committee (RIMC)
C. Task Force Consolidated Annual C.
Audit Report
D. Career Executive Service D. Regional Executive
Performance Evaluation System Assistant
E. WFP and PPMP (ORD) Focal E. Office of the Assistant
Regional Director for
Administration

4B MAA: MAA:

As Team Leader, Regional Internal 1. Training on the Philippine

Quality Management Committee Government Internal
- Per discussion during the IAS Auditing Manual
training and assessment sessions, 2. Government
MAA as the IAS counterpart shall Procurement Law and
be the one to audit the IQA in the Procurement Audit
region as one of its risk areas. 3. IAS Operations Manual
4. Prevention of IIEEUU
As Member, Regional Property Disposal Expenditures
and Awards Committee - Technical 5. DSWD Grievance
Working Group Machinery
- Per discussion during the IAS 6. DSWD Administrative

Page 5 of 15
 MAAs Recommendation to
Field Regional Director of
Committee and Focalships of MAA Seminars / Trainings Preferred
Office FO Office to Transition the
Committee and Focalship

training and assessment sessions, Procedures

disposal of property are amongst 7. AG-AC Guidelines
areas which may be subjected to
the internal audit of IAS and the MAA Assistant:
MAA; hence, to avoid familiarity
threat in audit, the MAA shall not 1. Accounting for Non-
be involved in the disposal Accountants
process. 2. COA Updated List of
Common Documentary
Requirements
3. Prevention of IIEEUU
Expenditures
4. Training on the Philippine
Government Internal
Auditing Manual

5 Focal: 1. Best practices and

1. MAA as Permanent Focal and AAII remedies to avoid COA
as Alternate Focal on 8888 and disallowances
CCB Complaints and Grievances. 2. Training on Cash
Handling Internal
Secretariat: Controls and Fraud
1. ARTU Secretariat Prevention
2. Secretariat on Anti-Graft and Anti- 3. Audit Reports Guidelines
Corruption Committee (AG-AC) and Procedures for IAS
3. Task Force Consolidated Annual
Audit Report (TF CAAR)
4. Secretariat for the Regional
Monitoring Consultative

Page 6 of 15
 MAAs Recommendation to
Field Regional Director of
Committee and Focalships of MAA Seminars / Trainings Preferred
Office FO Office to Transition the
Committee and Focalship

Committee (RMCC) on the

implementation of CNA for 2022-
2023

Observer/Member:
1. Observer for the Regional
Appraisal Committee
2. Member on the Fact Finding
Committee
3. Responsible for the Digital
Signature Application for DICT
4. Member of the FO Internal Quality
Audit Team

6 Secretariat: 1. Training on the Philippine

1) Anti-Graft and Anti-Corruption Government Internal
Committee (AG-AC) Auditing Manual
2) Regional Management and 2. RA9184 Government
Division Conference (RMDC) Procurement Law and
3) Task Force Consolidated Annual IRR
Audit Report (TF CAAR) 3. IAS Operations Manual
4. Prevention of IIEEUU
Member/Observer: Expenditures
1) Regional Property Disposal and 5. DSWD Grievance
Awards Committee Machinery
2) Regional Physical Inventory 6. DSWD Administrative
Committee Procedures
3) SWEAP 2nd Level Representative 7. AG-AC Guidelines
for PSB 8. COA documentary

Page 7 of 15

Field
Committee and Focalships of MAA
Office
Focal/Leader:
1) PBB 2023 Focal Person
2) Internal Quality Audit (IQA) Team
Leader for FO6 :
8 As Member of the following Committee:
1. Member, Regional Management
Development Committee
2. Fact-Finding Team on Handling
Complaints Against SWDAs
3. Information, Advocacy and Client
Support Committee-Quick
Response Team
4. Performance-Based Bonus Task
Force
5. Other Fact-Finding Investigation
as Team Lead/Member.
6. Alternate Chair, Division Personnel
Selection Committee
As Quality Management Team - Lead
Auditor, Internal Quality Audit Committee
(IQA)
As Observer:
7. Inventory Committee for Field
Office (ICFO)
MAAs Recommendation to
Regional Director of
Seminars / Trainings Preferred
FO Office to Transition the
Committee and Focalship
As Quality Management Team:
● As Lead Auditor, QMT CO
should establish a clear
structure to delegate such
functions. However,
proposed that this be
lodged under the Policy
Page 8 of 15
requirements
9. Audit Report Writing
10. Fact Finding Strategies
● Law on Procurement
9184 and its revised IRR
and Philippine Bidding
Documents
● Computer-Assisted Audit
Techniques (CAATs)
● Performance/Value-For-
Money Audit
● Audit of Plant, Property
and Equipment (COA
Lense) and Appraisal
● Government Accounting
Manual for NGAs
● Seminar on COA Latests
Issuances and policies
● IT audit for Non-IT
Auditors
● Forensic Audit

Field
Committee and Focalships of MAA
Office
8. Regional Property Disposal and
Awards Committee (RPDAC)
As Secretariat/Focal of the following
Committee:
9. Task Force Group - Consolidated
Annual Audit Report (TG-CAAR)
10. Anti-Graft and Anti-Corruption
(AG-AC) Committee
11. Lead Secretariat, Anti-Red Tape
Unit (ARTU)
9 1. On the Quality Management Team:
1.1 Team Lead, Internal Quality
MAAs Recommendation to
Regional Director of
Seminars / Trainings Preferred
FO Office to Transition the
Committee and Focalship
and Plans Division.
As Secretariat/Focal of the
following Committee:
● On Task Force CAAR
function to be handled by
the Financial Management
Division
● On Anti-Graft and Anti-
Corruption to be handled
by the Legal Unit.
● On ARTU, function can still
be retained provided that
an additional manpower
will be given as support.
ARTU is part of compliance
monitoring as one of the
TOR under MAA.
If not, there is a need to revise the
FO Structure and create
Management Division to lodge
ARTU, ISO and functions that are
to be performed by this office.
1. Already raised in RMDC 1. Risk-Based Approach
1.1. Called for towards Auditing (Risk
Page 9 of 15
 MAAs Recommendation to
Field Regional Director of
Committee and Focalships of MAA Seminars / Trainings Preferred
Office FO Office to Transition the
Committee and Focalship

Audit identification of additional Assessment and

1.2 Alternate Focal, Knowledge technical staff for IQA Management)
Management training, Turn over 2. Guiding Principles on the
1.3 Secretariat, RMDC Assistant Team Lead to Ms Management of
(Management Review, turnover Sharon Faith Marzan, Government Funds and
to REA) Team Lead to Norbert Properties
Solina or other IQA 3. Training on Cybersecurity
2. On Service Delivery and member and Information System
Competency Assessment: 1.2 No issues, retain Audit
2.1 Member, Regional Monitoring focalship 4. Training on Revised
Team 1.3 Already transitioning Philippine Government
to REA as RExeCom Internal Auditing Manual
3. On the Agency Operations Center: Secretariat 5. Training on Revised
3.1 Alternate Focal, Hotline 8888 OTHER NOTES: Look into ARTU Philippine Government
and QMT complementation as per Internal Auditing Manual
4. On management compliance to COA FO context, include AOC and (RPGIAM)
Audit Recommendations and Asset RPMET in the discussion and 6. Best Practices and
management: structure Remedies to Avoid
Secretariat, Task Force CAAR COA Disallowances
Observer, Regional Inventory and 2. Ok to be retained, opt to with latest Supreme
Disposal Committee not participate should there
Court and COA Rulings
Observer, BAC/Procurement Activities be audit concerns.
Member, Technical Working Group on
7. Government
Procurement Reform Act
Research, Monitoring and Evaluation 3. Transfer Alternate focalship
and its Revised IRR and
to new IO (COS/MOA)
Updates
Secretariat, Anti-Graft and Anti-Corruption under the AOC or other IO
8. Sustainability/Strategic
Committee (already abolished, turned as designated by RIO
Audit
over all files to Legal Unit) Permanent Focal
9. Management Audit
10. Operations Audit

Page 10 of 15

Field
Committee and Focalships of MAA
Office
5. Others: SWEAP Representative,
Personnel Development Committee
10
11
12
CAR Permanent Focal, Hotline 8888 and CSC-
CCB tickets
Focal/Secretariat, Anti-Red Tape Unit
Observer, Regional Inventory and
Disposal Committee
Observer, BAC/Procurement Activities
Member, Regional Internal Quality Audit
MAAs Recommendation to
Regional Director of
Seminars / Trainings Preferred
FO Office to Transition the
Committee and Focalship
4. Clarify direct counterpart of 11.
MAA and establish
functional reporting
relationship to IAS,
Management Division of
PDPB should have their
own line of technical staff
at FO. Currently retaining
coordination with FMD on
theTask Force CAAR
deliverables.
5. NONE. Retain as member
of SWEAP
Guiding Principles on the
Management of Government
Funds and Properties
Accounting Policies, Guidelines
and Procedures for National
Government Agencies
Cash Management and its
Page 11 of 15
 MAAs Recommendation to
Field Regional Director of
Committee and Focalships of MAA Seminars / Trainings Preferred
Office FO Office to Transition the
Committee and Focalship

Team Internal Control System

Member, Task Force - Audit Status
Implementation, Monitoring Review and The Philippine Bidding
Assessment Documents
Member, SLP Grievance Fact Finding
Member, PBB-TWG Philippine Government
Accounting Standards
SWEAP Member, Regional PRAISE
Internal Control System for
Provisional Member, Field Office Review Property and Supply
Committee Management

Secretariat, Regional Management and Government Procurement

Development Conference (RMDC) Reform Act (RA 9184) and its
Secretariat, Anti-Graft and Anti-Corruption Revised Updates
Committee (soon)
Training on Cybersecurity and
Information System Audit

Training on Revised Philippine

Government Internal Auditing
Manual

Best Practices and Remedies to

Avoid COA Disallowances with
latest Supreme Court and COA
Rulings

Training on Management Audit

Page 12 of 15
 MAAs Recommendation to
Field Regional Director of
Committee and Focalships of MAA Seminars / Trainings Preferred
Office FO Office to Transition the
Committee and Focalship

CARAGA 1. Anti-graft and corruption 1. Legal Unit 1. Guiding principles on the

committee secretariat,
2. Regional Management and
Development Committee
Secretariat
3. IQA assistant team leader
4. Regional TF CAAR - secretariat
5. Regional Account Management
Team Member
6. Regional Research & Evaluation
technical working group -principal
member
7. Regional inventory committee-
observer
8. Regional Disposal and Awards
committee- observer
9. Member of some fact-finding team
on AG-AC related cases (conflict
of interest po eto Kasi secretariat
ako ng committee😁)
2. PDPS
3.
4.
5.
6. Delete as principal member
℅ SMU
7-8. I think being an observer on
COA related audit activities like
disposal and inventory is
manageable and can be an
informal cap build activity to know
the areas to consider during the
conduct of internal audit
9. To be delegated to other
officers/employees
management of government
funds and properties
2. Risk management
3. Internal control system for
property and supply
management (appraisal and
disposal)
4. Government procurement
reform act and it's revised
IRR and updates
5. Operations audit
6. Tools and techniques for
internal auditing
7. Effective audit report writing
8. Cash management and it's
internal control system

NCR 1. Member, Regional Policy 1. MAA is the lowest position 1. Government Procurement
Development and Review Committee among the members of this Reform Act and its Revised
(RPDRC) committee. RPDRC may only IRR and Updates
seek comments from MAA 2. Internal Control System for
alongside with all of the offices Property and Supply
within the Field Office prior to Management (Appraisal and
review and approval of Disposal)

Page 13 of 15

Field
Committee and Focalships of MAA
Office
2. Member, Regional Internal Quality
Audit (IQA) Team
3. Member, Regional Website Content
Management Team (RWMCT)
4. Member, Regional Fact-finding Team
5. Member, Regional Validation
Committee (Dormant Accounts,
Receivables)
6. Member/Secretariat, Regional Anti-
Graft and Anti-Corruption Committee
(RAGAC)
7. Secretariat, Regional Task Force
Consolidated Annual Audit
Recommendations
8. Secretariat, Regional Task Force GHI
MAAs Recommendation to
Regional Director of
Seminars / Trainings Preferred
FO Office to Transition the
Committee and Focalship
RMANCOM. 3. Advanced Computer
2. MAA shall only audit the IQA Assisted Audit Techniques
and not act as Team Lead, (CAATs)
Assistant, or Member. 4. Training on Cybersecurity
3. MAA was not indicated in the and Information System
guidelines of RWMCT, only Audit
Legal. 5. Training on Revised
4. MAA may be included in the Philippine Government
FFT but only limited to those Internal Auditing Manual
within the bounds of his (RPGIAM)
expertise 6. Best Practices and
5. MAA shall only review the result Remedies to Avoid COA
and report of the validation Disallowances with latest
committee as an independent Supreme Court and COA
body.
Rulings
6. AG-AC shall be abolished and
all cases will be course through
HR and Legal in line with the
RRACCS (AO 17 s2022)
7. Regional TF CAAR may be
abolished in the FO level
provided that status of CAAR
will be reported to RMANCOM
or SRMDC at least every
semester.
8. Secretariat should be the
Standards Section only. The
Task Force will be abolished
once GHI special concerns are
Page 14 of 15
 MAAs Recommendation to
Field Regional Director of
Committee and Focalships of MAA Seminars / Trainings Preferred
Office FO Office to Transition the
Committee and Focalship

done and addressed.

9. IDCB Focal for ORD 9. SMU
10. Observer, Regional Inventory 10. There should be at least an
Committee alternate to MAA
11. Observer, Regional Property Disposal 11. There should be at least an
and Awards Committee alternate to MAA
12. Observer, BAC/Procurement Activities 12. There should be at least an
alternate to MAA

Prepared by:

FO MAAs

Noted by:

ATTY. MARIJOY D. SEGUI, CESO III

Director IV, Internal Audit Service

Page 15 of 15