Gso Final

INTERNAL CONTROL QUESTIONAIRE/CHECKLIST T2
Name of Office: General Services Office

Program/System: General Services System
Process: Controls on Management and Operations
Area Control Statement Yes No N Remarks
A (Please provide docu-
ments and/or explana-
tion, where necessary)
CONTROL ENVIRONMENT
1. Does your department have enough number of permanent employees?
(4 Es of operation)
2. Is there a designated property custodian to control the supplies and pro-
perties under the accountability of your office? (Sec. 1, Chapter 1, Subtitle
B, Title 1, Book V, EO 292)
3. Based on the Organizational Structure of your department, are the divisi-
ons grouped primarily in the basis of major functions to minimize duplica-
tion and overlapping of functions? (SP approved Organizational Structure)
4. Do the actual functions of employees coincide with the duties and
responsibilities in their appointment?
{CSC Appointment PDF (Personnel Duties and Functions)}
5. Is there a written order for employees performing functions other than
the duties and responsibilities in their appointment? (Section 13 of 2017
Omnibus Rules on Appointments and other Human Resource Actions,
Revised 2018)
6. Do you attend continuing refresher courses, seminars and workshops
related to your functions? (Sec. 2 , Rule III, Rules Implementing RA 6713)
RISK ASSESSMENT
7. Does your department conduct regular meeting to identify, analyze and
evaluate management and operations risks and determine the appropri-
ate response? (DBM Circular Letter No. 2008-8, 3.2)
CONTROL ACTIVITIES
Supply and Property Management
A. Requisition
8. At the beginning of the year, does the office of the General Services Offi-
cer prepare a Purchase Request for supplies and materials needed by the
PLGU for the quarter based on the approved Annual Procurement Prog-
ram (APP)? (LGU-NGAS-Ch7-Sec116-c)
9. Are subsequent requisitions from stock made by the Head of Office or the
Department needing the supplies? (LGU-NGAS-Ch7-Sec116-c)
10. Is Supplies Availability Inquiry (SAI) used to inquire as to availability of
supplies needed at the Office of the Accountant? (NGAS-Ch7-Sec116-c)
11. If supplies are available, does the requisitioning office prepare Requisiti-
on Issue Slip (RIS) and submit the same to the GSO for the issuance of su-
pply? (LGU-NGAS-Ch7-Sec116-c)
12. If the supplies needed are not available from stock, does the requisitio-
ning office prepare Purchase Request (PR)? (LGU-NGAS-Ch7-Sec116-c)
13. Does the Head of Office or Department needing the supplies certify as to
their necessity for official use and specify the project or activity where
the supplies are to be used? (LGU-NGAS-Ch7-Sec116-c)
B. Acquisition
14. Are delivered items purchased by the PLGU accepted first by the GSO
before inspection? (LGU-NGAS-Ch7-Sec118)
15. Does the General Services Officer acknowledge receipt of items by indi-
cating the date of receipt and his name and signature thereon, with re-
marks whether complete or partial delivery was made?
(LGU-NGAS-Annex 31)
16. Is the inspection of purchases made by authorized inspectors?
(LGU-NGAS-Annex 31)
Administered by Accomplished by
Signature: Signature: Signature:
Name: KIM A. LUMINGKIT Name: JOVELITYNIL M. RECOPELACION Name:
Position/Designation: Auditor I Position/Designation: Auditor I Position/Designation:
Signature:
Name: DWIGHT REYNARD Q. CATIEL
Position/Designation: Auditor II
Office: Provincial Internal Audit Services Office:
CONTROL ACTIVITIES
17. Does the inspection team prepare Acceptance and Inspection Report
(AIR)? (LGU-NGAS-Annex 31)
18. Does the authorized inspector or inspection committee promptly submit
reports of all inspections finished during the day to their supervisors for
evaluation and approval? (COA circ. 92-386, sec. 115)
19. Are approved inspection report and other documents pertasining to the
inspection part of the supporting papers of the Disbursement Voucher
covering the payment of the purchases? (COA circ. 92-386, sec. 115)
20. Is the delivery of supplies or property immediately recorded in the pro-
perty records? (LGU-NGAS-sec. 119)
21. Does the GSO assign number for each type of supply and maintain Stock
Cards per stock number and Property Card per category of property,
plant and equipment? (LGU-NGAS-sec. 119)
22. Does the GSO have a secured storage facility/warehouse?
(Sec. 1, Chapter 1, Subtitle B, Title 1, Book V, EO 292)
23. Have you assigned a warehouse man to manage the movement of sup-
plies and PPEs in the storage facility? (Art. 440 IRR of RA7160)
C. Utilization
24. Does the requisitioning unit prepare Supply Availability Inquiry (SAI) to
inquire whether goods/supplies are carried or not in stock?
(Annex 32 of LGU-NGAS & sec. 122 of LGU-NGAS)
25. Does the requisitioning office prepare Requisition and Issue Slip (RIS) to
request for goods/supplies carried in stock based on the SAI received
from Accounting office? (Annex 33 of LGU-NGAS & sec. 122 of
LGU-NGAS)
26. Are all issuances of supplies or property properly receipted using the
forms prescribed under applicable rules and regulations on supply and
property management in the local government units?
(LGU-NGAS-sec. 123 & sec 143 of COA circular 92-386)
27. Does the GSO consolidate weekly the RIS for which supplies and mate-
rials were issued using the Summary of Supplies and Materials Issued
(SSMI)? (sec. 121 LGU-NGAS)
28. Do the department heads turn over to the GSO any excess property for
reissuance to other departments/office? ( sec. 141 of COA circ. 92-386)
29. Is there a supply officer designated by the LCE for each department/
office? ( sec. 144 of COA circ. 92-386)
30. When an employee transfers to another government office,retires,re-
signs,dismissed,or separated from the service,is he/she required to se-
cure supplies/property clearance? (Art.443,IRR of R.A 7160)
D. Appraisal and Disposal
31. Is there an Appraisal and Disposal Committee constituted to expedite
the appraisal and disposal of unserviceable equipment and property?
(COA Circ. 89-296,IV)
Signature: Signature: Name:
Name: KIM A. LUMINGKIT Name: JOVELITYNIL M. RECOPELACION Signature:
Signature:
CONTROL ACTIVITIES
32. When the supplies or property of a Local Government Unit have become
unserviceable from any cause, or are no longer needed, does the officer
immediately accountable thereof return the same to the department
head for the cancelation of Memorandum Receipt (MR)?
(Sec. 167,Rule 22 of COA Circ. 92-386)
33. If no longer needed, does the head of the department return the same
to the GSO using the Property Return Slip (PRS)?
(Sec. 167,Rule 22 of COA Circ. 92-386)
34. Does the GSO, through the LCE, file an application for its disposal to the
Commission on Audit (COA)? (Sec. 167,Rule 22 of COA Circ. 92-386)
35. Does the GSO use Inventory and Inspection Report of Unserviceable
Property (IIRUP) and Waste Material Report (WMR) in the reporting of
disposable supplies or property? (Sec. 125 of LGU-NGAS)
36. Before the appraiser commences the inspection of property to be app-
raised, does he/she check wether the corresponding form for disposal
has been properly accomplished?
(Manual on Appraisal of Government Properties, 4.1)
37. Does the appraiser accomplish the checklist for the unserviceable equip-
ment? (Manual on Appraisal of Government Properties, 4.1.2)
38. Does the appraiser conduct inspection of the property to be appraised?
39. Does the appraiser determine the condition rating of the property?
40. Does the appraiser conduct appraisal to determine the appraised value
using the Revised Formulae on Appraisal of Government Properties Ex-
cept Real Estate, Antique Property and Works of Art?
41. Does the appraiser prepare an appraisal report after the appraisal?
(Manual on Appraisal of Government Properties, Annex E)
42. Does the Appraisal and Disposal Committee furnish the Auditor (COA)
copy of the following documents:
a. Program for disposal with time schedules;
b. Inventory Report showing the itemized list and complete description
of the assets;
c. Appraisal Report showing the appraised values of the assets, prepared
by an in house and/or independent appraiser;
d. Disposal procedure adopted.
(COA Circ. 89-296)
43. Upon receipt of the Inspection Report from COA, does the LGU conduct
public auction? (COA Circ. 92-386)
44. After the disposal of supplies or property, does the GSO provide a copy
of the IRRUP, WMR and a copy of the OR to the Accounting Unit as basis
in preparing the JEV to drop the assets from the books?
(COA Circ. 92-386)
Signature:
CONTROL ACTIVITIES
D.1 Disposal of Real Property and Improvements
45. Is the request for approval of negotiated sale/disposal of real property
and their improvements made prior to the perfection of contract/sale?
(COA Circ. 2019-003)
46. Are all requests for approval of negotiated sale/disposal of real property
and their improvements are accompanied by the following documents?
(COA Circ. 2019-003)
a.) Letter Request by the LCE?
b.) Copy of the SP Resolution or Ordinance?
c.) Certification issued by the Zoning Administrator?
d.) Certification issued by the LGU's Committee on Awards?
e.) Sufficient proof of ownership over the real property for negotiated
sale/disposal?
f.) Copy of the vicinity map?
g.) Copy of the proposed Contract for Conveyance (Deed of Sale)?
h.) Real Estate Inspection Report issued by a qualified COA Technical
Audit Specialist (TAS)?
i.) Appraisal Report of the LGU's Appraisal Committee?
j.) Appraisal/Valuation Review Report conducted by the concerned Tech-
nical Service Office (TSO)?
k.) Documents showing the FMV of the real property as determined by
the Committee on Awards?
l.) Documents showing the zonal valuation and assessed value of the real
property?
m.) List of the names of the homeowners/beneficiaries, the respective lot
areas awarded and the selling price for each lot?
n.) Comments and/or recommendations of the ATL, Supervising Auditor
(SA), and Regional Director (RD)?
o.) Copy of the Official Receipt showing payment of filing fee?
E. Inventory
47. Does the LCE require physical inventory of supplies?(LGU-NGAS,sec. 124)
48. Does the GSO conduct semestral physical count of inventory items by
type? (LGU-NGAS, sec. 124)
49. Does the GSO report the semestral physical count in the Report of the
Physical Count of Inventories (RPCI)? (LGU-NGAS, sec. 124)
50. Does the GSO submit RPCI to the Auditor (COA) not later than July 31
and January 31 of each year for the first and second semester?
(LGU-NGAS, sec. 124)
51. Does the GSO conduct annual physical count of Property, Plant and Equ-
ipment (PPE) by type? (LGU-NGAS, sec. 124)
52. Does the GSO report the annual physical count of PPE in the Report on
the Physical Count of Property, Plant and Equipment (RPCPPE)?
(LGU-NGAS, sec. 124)
Signature:
CONTROL ACTIVITIES
E. Inventory
53. Does the GSO submit RPCPPE to the Auditor (COA) not later than Janua-
ry 31 of each year? (LGU-NGAS, sec. 124)
54. Is there an Inventory Committee constituted by the LCE?
(COA Circular 2020-006)
55. Does the Inventory Committee have a member from both the Account-
ing and GSO? (COA Circular 2020-006)
56. Is there a uniform property identification system for PPE wherein a uni-
que Property Number is assigned for each PPE item?
(COA Circular 2020-006)
57. Does the PPE sticker contain the following: (COA Circular 2020-006)
a.) Description of the property?
b.) Model Number?
c.) Serial Number?
d.) Acquisition Date/Cost?
e.) Person Accountable?
f.) Space for the validation/signature of the Inventory Committee?
58. Is there an approved Physical Inventory Plan (PIP) for each inventory
undertaking? (COA Circular 2020-006)
59. Does the Inventory Committee submit the approved PIP to the COA
audit team atleast 10 calendar days before the scheduled start of inven-
tory taking activities? (COA Circular 2020-006)
60. Are property records updated based on the results of the physical inven-
tory and reconciled with Accounting records? (COA Circular 2020-006)
61. Does the GSO maintain the following PPE cards: (COA Circular 2020-006)
a.) Land and Land Improvements Property Card (LLIPC)?
b.) Local Road Network Property Card LRNPC)?
c.) Other Public Infrastructure Property Card (OPIPC)?
F. Archival and Records Management
62. Does the GSO perform archival and record management with respect to
records of offices and departments of the PLGU?
(IRR of RA 7160, ix)
63. Does the GSO establish an archival system to ensure the safety and pro-
tection of all Government Property, Public Documents or Records?
(COA Circ. 92-386/Art. 122, IRR of RA 7160)
G. Utilities
64. Does your department maintain and supervise the following services in
all public buildings and other real properties owned or leased by the
PLGU:
a.) Janitorial?
b.) Security?
c.) Landscaping?
(IRR of RA 7160)
Signature:
H. Pricel List Monitoring
65. Does your department collate and disseminate information regarding
prices, shipping, and other cost of supplies and other items commonly
used by the PLGU? (IRR of RA 7160)
J. Fuel and Oil Consumption
66. Do you have an internal control measures for fuel and oil consumption?
(COA Circular no. 77-61)
INFORMATION AND COMMUNICATION
67. Do you have a Citizen's Charter posted at your Office's main entrance
or at the most conspicuous place? (JMC No. 2019-001)
68. Does the management welcome feedback and suggestions from the
clients and internal stakeholders? (suggestion box or survey form)
(JMC No. 2019-001)
69. Do all employees in the department wear ID during office hours?
(JMC No. 2019-001)
70. Do you keep logbook to record all incoming and outgoing documents?
(Sec. 52, Chapter XI, Book IV of EO 292)
MONITORING
71. Does the GSO submit the following:
a.) Report on the Physical Count of Land & Land Improvements (RPCLLI)
not later than January 31 of each year to COA?
b.) Report on the Physical Count of Local Road Network (RPCLRN) not
later than January 31 of each year to COA?
c.) Report on the Physical Count of Other Public Infrastructure (RPCOPI)
d.) Report on the Physical Count of Building and Structures (RPCBS)
e.) Report on the Physical Count of Equipment, Furnitures and Fixtures
and other PPE (RPCEFFOPPE) not later the January 31 of each year to
COA? (COA Circ. 2014-753)
72. Does your department consolidate weekly for which supplies and mater-
rials were issued using the Summary of Supplies and Materials Issued
(SSMI)? (LGU-NGAS, Sec. 121)
73. Does your department submit the SSMI together with the original copy
of the RIS to the Accounting Office? (LGU-NGAS, Sec. 121)
Signature:
TALLY SHEET & VALIDATION OF RESPONSES IN THE ICQ/ICC T3
Area Control Statement RESPONSE Remarks
Yes No N No Total CU (Please provide documents and/or
A Ans explanation, where necessary)
CONTROL ENVIRONMENT
1. Does your department have enough number of permanent employees? 0 7 0 0 7 0 It is confirmed that the department
lacks permanent employees after
validation.
(validated NO)
2. Is there a designated property custodian to control the supplies and 7 0 0 0 7 7 The Audit team found out that there is
properties under the accountability of your office? no Office Order issued to officially de-
signate the Senior Admin Assistant I as
office property custodian for the GSO.
(validated NO)
3. Based on the Organizational Structure of your department, are the divi- 1 6 0 0 7 1 Respondent who answered YES show-
sions grouped primarily in the basis of major functions to minimize dup- ed proof that the control is done.
lication and overlapping of functions? (validated YES)
4. Do the actual functions of employees coincide with the duties and 2 5 0 0 7 2 After validation, the Audit team found
responsibilities in their appointment? out that there are employees whose
actual functions do not coincide with
their appointment. Furtheremore,
there was neither detailed order nor
office order issued for realignment of
functions.
(validated NO)
5. Is there a written order for employees performing functions other than 2 5 0 0 7 2 After validation, the Audit team found
the duties and responsibilities in their appointment? out that there is no written office or-
der for additional functions of emplo-
yees.
(validated NO)
6. Do you attend continuing refresher courses, seminars and workshops 0 7 0 0 7 0 Respondents who answered NO
related to your functions? showed proof that the control is not
done.
(validated NO)
RISK ASSESSMENT
7. Does your department conduct regular meeting to identify, analyze and 0 7 0 0 7 0 After validation, the Audit team found
evaluate management and operations risks and determine the appro- out that the department does not
priate response? conduct regular meeting.
(validated NO)
CONTROL ACTIVITIES
Supply and Property Management
A. Requisition
8. At the beginning of the year, does the office of the General Services 7 0 0 0 7 7 After validation, the Audit team found
Officer prepare a Purchase Request for supplies and materials needed out that consolidated procurement
by the PLGU for the quarter based on the approved Annual Procurement was done in the 1st quarter of 2021
Program (APP)? validated YES
9. Are subsequent requisitions from stock made by the Head of Office or 7 0 0 0 7 7 After validation, the Audit team found
the Department needing the supplies? out that the procured items from the
consolidated procurement for the first
quarter of 2021 were delivered direct-
ly to end users. There was no Supply
Availability Inquiry (SAI) used to inquire
for the availability of supplies prior to
issuance. Furthermore, the GSO is the
one preparing the RIS instead of the
requisitioning office.
(validated NO)
Prepared by Accomplished by
Signature:
CONTROL ACTIVITIES
10. Is Supplies Availability Inquiry (SAI) used to inquire as to availability of 0 6 0 1 7 0 After validation, the Audit team found
supplies needed at the Office of the Accountant? out that the procured items from the
consolidated procurement for the first
requisition. Furthermore, the GSO is
the one preparing the RIS instead of
the requisitioning office.
(validated NO)
11. If supplies are available, does the requisitioning office prepare Requi- 7 0 0 0 7 7 After validation, the Audit team found
sition Issue Slip (RIS) and submit the same to the GSO for the issuance out that the procured items from the
of supply? consolidated procurement for the first
requisition. Furthermore, the GSO is
the one preparing the RIS instead of
the requisitioning office.
(validated NO)
12. If the supplies needed are not available from stock, does the requisi- 7 0 0 0 7 7 Respondents showed proof that con-
tioning office prepare Purchase Request (PR)? trol is done.
(validated YES)
13. Does the Head of Office or Department needing the supplies certify as 7 0 0 0 7 7 Respondents showed proof that con-
to their necessity for official use and specify the project or activity trol is done.
where the supplies are to be used? (validated YES)
B. Acquisition
14. Are delivered items purchased by the PLGU accepted first by the GSO 1 6 0 0 7 1 After validation, the Audit team found
before inspection? out that suppliers deliver directly to
the end users the procured items.
(validated NO)
15. Does the General Services Officer acknowledge receipt of items by 1 6 0 0 7 1 After validation, the Audit team found
indicating the date of receipt and his name and signature thereon, out that end users acknowledge re-
with remarks whether complete or partial delivery was made? ceipts of items and not the GSO.
(validated NO)
16. Is the inspection of purchases made by authorized inspectors? 1 6 0 0 7 1 Respondent who answered YES has
not shown any proof that the control
is done.
(validated NO)
17. Does the inspection team prepare Acceptance and Inspection Report 1 6 0 0 7 1 A copy of an AIR shows that the signa-
(AIR)? tory in the acceptance portion is the
Requisitioning Officer instead of the
Property Officer while the signatory in
the inspection portion is the General
Services Officer instead of the Inspec-
tion Committee. Furthermore, the re-
marks under inspection portion, only
indicates that the quantity is inspected,
verified and found ok but does not in-
clude specifications.
(validated NO)
18. Does the authorized inspector or inspection committee promptly sub- 1 6 0 0 7 1 Respondents showed proof that con-
mit reports of all inspections finished during the day to their supervi- trol is done.
sors for evaluation and approval? (validated YES)
19. Are approved inspection report and other documents pertaining to 6 1 0 0 7 6 Respondents showed proof that con-
the inspection part of the supporting papers of the Disbursement Vou- trol is done.
cher covering the payment of the purchases? (validated YES)
20. Is the delivery of supplies or property immediately recorded in the 7 0 0 0 7 7 After validation, the Audit team found
property records? out that the supplies or property are
not immediately recorded in the Pro-
perty records after delivery, acceptan-
ce and inspection.
(validated NO)
Signature:
CONTROL ACTIVITIES
21. Does the GSO assign number for each type of supply and maintain 6 1 0 0 7 6 Respondents showed proof that con-
Stock Cards per stock number and Property Card per category of pro- trol is done.
perty, plant and equipment? (validated YES)
22. Does the GSO have a secured storage facility/warehouse? 1 6 0 0 7 1 After validation, the Audit team found
out that the storage room is not secu-
red and has very limited space.
(validated NO)
23. Have you assigned a warehouse man to manage the movement of 6 1 0 0 7 6 After validation, the Audit team found
supplies and PPEs in the storage facility? out that there is no control applied by
the warehouse man to monitor and
record the movement of supplies and
property in the storage room.
(validated NO)
C. Utilization
24. Does the requisitioning unit prepare Supply Availability Inquiry (SAI) to 0 6 0 1 7 0 After validation, the Audit team found
inquire whether goods/supplies are carried or not in stock? out that the control is not done
(validated NO)
25. Does the requisitioning office prepare Requisition and Issue Slip (RIS) 1 6 0 0 7 1 After validation, the Audit team found
to request for goods/supplies carried in stock based on the SAI rece- out that the control is not done
ived from Accounting office? (validated NO)
26. Are all issuances of supplies or property properly receipted using the 6 1 0 0 7 6 Respondents showed proof that con-
forms prescribed under applicable rules and regulations on supply and trol is done. Respondent who said NO
property management in the local government units? turned YES after validation.
(validated YES)
27. Does the GSO consolidate weekly the RIS for which supplies and mate- 6 1 0 0 7 6 After validation, the Audit team found
rials were issued using the Summary of Supplies and Materials Issued out that the control is not done.
(SSMI)?
(validated NO)
28. Do the department heads turn over to the GSO any excess property 6 1 0 0 7 6 After validation, the Audit team found
for reissuance to other departments/office? out that the control -
(never happened in the ISLAND)
(NEUTRAL)
29. Is there a supply officer designated by the LCE for each department/ 1 6 0 0 7 1 After validation, the Audit team found
office? out that the control is not done.
(NEUTRAL)
30. When an employee transfers to another government office,retires,re- 7 0 0 0 7 7 Respondents who answered YES sho-
signs,dismissed,or separated from the service,is he/she required to se- wed proof that the control is done.
cure supplies/property clearance?
(validated YES)
31. Is there an Appraisal and Disposal Committee constituted to expedite 7 0 0 0 7 7 Per Human Resource Office's record,
the appraisal and disposal of unserviceable equipment and property? two of the committee members have
retired from service. Hence, the latest
Appraisal and Disposal Committee
membership is not updated.
(validated NO)
Signature:
Name of Office: Siquijor Provincial Planning and Development Office
Program/System: Planning and Development System

CONTROL ACTIVITIES
32. When the supplies or property of a Local Government Unit have be- 7 0 0 0 7 7 Respondents who answered YES sho-
come unserviceable from any cause, or are no longer needed, does wed proof that the control is done.
the officer immediately accountable thereof return the same to the
department head for the cancelation of Memorandum Receipt (MR)? (validated YES)
33. If no longer needed, does the head of the department return the same 7 0 0 0 7 7 Respondents who answered YES sho-
to the GSO using the Property Return Slip (PRS)? wed proof that the control is done.
(validated YES)
34. Does the GSO, through the LCE, file an application for its disposal to 7 0 0 0 7 7 Respondents who answered YES sho-
the Commission on Audit (COA)? wed proof that the control is done.
(validated YES)
35. Does the GSO use Inventory and Inspection Report of Unserviceable 7 0 0 0 7 7 The GSO uses the IIRUP and WMR,
Property (IIRUP) and Waste Material Report (WMR) in the reporting of however,the columns from Accumula-
disposable supplies or property? ted Depreciation to Carrying Amount
are empty.
(validated NO)
36. Before the appraiser commences the inspection of property to be app- 1 6 0 0 7 1 Respondents who answered YES sho-
raised, does he/she check wether the corresponding form for disposal wed proof that the control is done.
has been properly accomplished?
(validated YES)
37. Does the appraiser accomplish the checklist for the unserviceable 1 1 5 0 7 1 Respondents who answered YES sho-
equipment? wed proof that the control is done.
(validated YES)
38. Does the appraiser conduct inspection of the property to be 1 1 5 0 7 1 Respondents who answered YES sho-
appraised? wed proof that the control is done.
(validated YES)
39. Does the appraiser determine the condition rating of the property? 1 1 5 0 7 1 Respondents who answered YES sho-
wed proof that the control is done.
(validated YES)
40. Does the appraiser conduct appraisal to determine the appraised 1 1 5 0 7 1 Respondents who answered YES sho-
value using the Revised Formulae on Appraisal of Government Proper- wed proof that the control is done.
ties Except Real Estate, Antique Property and Works of Art?
(validated YES)
41. Does the appraiser prepare an appraisal report after the appraisal? 1 1 5 0 7 1 Respondents who answered YES sho-
(validated YES)
42. Does the Appraisal and Disposal Committee furnish the Auditor (COA) 2 2 3 0 7 2 Respondents who answered YES and
at least 20 days before the advertisement of the call to public auction N/A turned NO after validation. Con-
a copy of the following documents: trol is not done.
a. Program for disposal with time schedules; (NATIONAL GUIDELINES)
(validated NO)
Position/Designation: IAA Position/Designation: Auditor I Position/Designation:
Signature:

CONTROL ACTIVITIES
b. Inventory Report showing the itemized list and complete description 6 1 0 0 7 6 Respondents who answered YES sho-
of the assets; wed proof that the control is done.
(NATIONAL GUIDELINES)
(validated YES)
c. Appraisal Report showing the appraised values of the assets, prepa- 7 0 0 0 7 7 Respondents who answered YES sho-
red by an in house and/or independent appraiser; wed proof that the control is done.
(validated YES)
d. Disposal procedure adopted. 7 0 0 0 7 7 Respondents who answered YES sho-
(validated YES)
43. Upon receipt of the Inspection Report from COA, does the LGU con- 1 0 6 0 7 1 No successful Public Auction was con-
duct public auction? ducted ever since.
(validated NO)
44. After the disposal of supplies or property, does the GSO provide a co- 1 0 6 0 7 1 No successful Public Auction was con-
py of the IRRUP, WMR and a copy of the OR to the Accounting Unit as ducted ever since.
basis in preparing the JEV to drop the assets from the books?
(NEUTRAL)
D.1 Disposal of Real Property and Improvements

45. Is the request for approval of negotiated sale/disposal of real proper- 0 0 6 1 7 0 After validation, the Audit team found
ty and their improvements made prior to the perfection of contract/ out that the control is not done.
sale?
46. Are all requests for approval of negotiated sale/disposal of real pro- wla pa sila nakasulay
perty and their improvements are accompanied by the following docu-
ments?
a.) Letter Request by the LCE? 0 0 6 1 7 0
b.) Copy of the SP Resolution or Ordinance? 0 0 4 3 7 0 wla pa sila nakasulay
c.) Certification issued by the Zoning Administrator? 0 0 4 3 7 0 wla pa sila nakasulay
d.) Certification issued by the LGU's Committee on Awards? 0 0 4 3 7 0 wla pa sila nakasulay
e.) Sufficient proof of ownership over the real property for negotiated 0 0 2 5 7 0 wla pa sila nakasulay
sale/disposal?
Signature:

CONTROL ACTIVITIES
f.) Copy of the vicinity map? 2 0 2 3 7 2 wla pa sila nakasulay
g.) Copy of the proposed Contract for Conveyance (Deed of Sale)? 2 0 2 3 7 2 wla pa sila nakasulay
h.) Real Estate Inspection Report issued by a qualified COA Technical 2 0 2 3 7 2 wla pa sila nakasulay
Audit Specialist (TAS)?
i.) Appraisal Report of the LGU's Appraisal Committee? 0 0 4 3 7 0 wla pa sila nakasulay
j.) Appraisal/Valuation Review Report conducted by the concerned 0 0 4 3 7 0 wla pa sila nakasulay
Technical Service Office (TSO)?
k.) Documents showing the FMV of the real property as determined by 0 0 4 3 7 0 wla pa sila nakasulay
the Committee on Awards?
l.) Documents showing the zonal valuation and assessed value of the 0 0 4 3 7 0 wla pa sila nakasulay
real property?
m.) List of the names of the homeowners/beneficiaries, the respective 2 0 2 3 7 2 wla pa sila nakasulay
lot areas awarded and the selling price for each lot?
n.) Comments and/or recommendations of the ATL, Supervising Auditor 0 0 4 3 7 0 wla pa sila nakasulay
(SA), and Regional Director (RD)?
o.) Copy of the Official Receipt showing payment of filing fee? 2 0 2 3 7 2 wla pa sila nakasulay
E. Inventory
47. Does the LCE require physical inventory of supplies? 1 6 0 0 7 1 Respondent who answered Yes has not
shown that the control is done.
(validated NO)
Signature:

CONTROL ACTIVITIES
48. Does the GSO conduct semestral physical count of inventory items by 7 0 0 0 7 7 The Inventory Committee did not con-
type? duct physical count of inventory.
(validated NO)
49. Does the GSO report the semestral physical count in the Report of the 7 0 0 0 7 7 Respondents who answered YES sho-
Physical Count of Inventories (RPCI)? wed no proof that the control is done.
(validated NO)
50. Does the GSO submit RPCI to the Auditor (COA) not later than July 31 7 0 0 0 7 7 Respondents who answered YES sho-
and January 31 of each year for the first and second semester? wed no proof that the control is done.
(validated NO)
51. Does the GSO conduct annual physical count of Property, Plant and 7 0 0 0 7 7 Only the Property Officer conducts
Equipment (PPE) by type? physical counting of PPEs based on
GSO records without consideration of
PPELCs of Accounting.
(validated NO)
52. Does the GSO report the annual physical count of PPE in the Report on 7 0 0 0 7 7 Accounting records were not taken in-
the Physical Count of Property, Plant and Equipment (RPCPPE)? to consideration during physical coun-
ting of PPEs. Therefore, the report is
not realistic.
(validated NO)
53. Does the GSO submit RPCPPE to the Auditor (COA) not later than Janu- 7 0 0 0 7 7 Respondents who answered YES sho-
ary 31 of each year? wed proof that the control is done.
(validated YES)
54. Is there an Inventory Committee constituted by the LCE? 7 0 0 0 7 7 Respondents who answered YES have
not shown a copy of an order from the
LCE as proof that an Inventory Commi-
ttee was organized.
(validated NO)
55. Does the Inventory Committee have a member from both the Accoun- 7 0 0 0 7 7 Respondents who answered YES have
ting and GSO? not shown a copy of an order from the
LCE as proof that an Inventory Commi-
ttee was organized.
(validated NO)
56. Is there a uniform property identification system for PPE wherein a u- 6 0 0 1 7 6 Respondents who answered YES sho-
nique Property Number is assigned for each PPE item? wed proof that the control is done.
(validated YES)
57. Does the PPE sticker contain the following: After validation, the Audit team found
a.) Description of the property? 7 0 0 0 7 7 out that the stickers attached to PPEs
do not contain any information about
the property.
(validated NO)
Signature:

CONTROL ACTIVITIES
b.) Model Number? 6 0 0 1 7 6 After validation, the Audit team found
out that the stickers attached to PPEs
the property.
(validated NO)
c.) Serial Number? 6 0 0 1 7 6 After validation, the Audit team found
the property.
(validated NO)
d.) Acquisition Date/Cost? 6 0 0 1 7 6 After validation, the Audit team found
the property.
(validated NO)
e.) Person Accountable? 6 0 0 1 7 6 After validation, the Audit team found
the property.
(validated NO)
f.) Space for the validation/signature of the Inventory Committee? 6 0 0 1 7 6 After validation, the Audit team found
the property.
(validated NO)
58. Is there an approved Physical Inventory Plan (PIP) for each inventory 1 6 0 0 7 1 Respondent who answered YES has
undertaking? not shown any proof that the control
is done.
(validated NO)
59. Does the Inventory Committee submit the approved PIP to the COA 0 6 0 1 7 0 After validation, the Audit team found
audit team atleast 10 calendar days before the scheduled start of inve- that the control is not done.
ntory taking activities?
(validated NO)
60. Are property records updated based on the results of the physical in- 0 6 0 1 7 0 After validation, the Audit team found
ventory and reconciled with Accounting records? that the control is not done.
(validated NO)
61. Does the GSO maintain the following PPE cards:
a.) Land and Land Improvements Property Card (LLIPC)? 0 6 0 1 7 0 Per validation, the Audit team found
out that there is no proof that the
control is done.
(validated NO)
b.) Local Road Network Property Card (LRNPC)? 0 3 2 2 7 0 Per validation, the Audit team found
out that there is a proof that the
control is done.
(validated YES)
Signature:

CONTROL ACTIVITIES
c.) Other Public Infrastructure Property Card (OPIPC)? 0 3 2 2 7 0 Per validation, the Audit team found
out that there is no proof that the
control is done.
(validated NO)
F. Archival and Records Management
62. Does the GSO perform archival and record management with respect 5 1 0 1 7 5 Respondents who answered YES has
to records of offices and departments of the PLGU? not shown any proof that the control
is done.
(validated NO)
63. Does the GSO establish an archival system to ensure the safety and 0 6 0 1 7 0 After validation, the Audit team found
protection of all Government Property, Public Documents or Records? that the control is not done.
(validated NO)
G. Utilities
64. Does your department maintain and supervise the following services in
all public buildings and other real properties owned or leased by the
PLGU:
a.) Janitorial? 6 1 0 0 7 6 Respondents who answered YES has
is done.
(validated NO)
b.) Security? 1 0 0 6 7 1 Respondent who answered YES show-
ed proof that the control is done.
(validated YES)
c.) Landscaping? 1 0 0 6 7 1 Respondent who answered YES has
is done.
(validated NO)
H. Pricel List Monitoring
65. Does your department collate and disseminate information regarding 1 6 0 0 7 1 Respondent who answered YES has
prices, shipping, and other cost of supplies and other items commonly not shown any proof that the control
used by the PLGU? is done.
(validated NO)
J. Fuel and Oil Consumption
66. Do you have an internal control measures for fuel and oil consump- 7 0 0 0 7 7 Respondents who answered YES sho-
tion? wed proof that the control is done.
(validated YES)

67. Do you have a Citizen's Charter posted at your Office's main entrance 0 7 0 0 7 0 After validation, the Audit team found
or at the most conspicuous place? that the control is not done.
(validated NO)
68. Does the management welcome feedback and suggestions from the 1 6 0 0 7 1 After validation, the Audit team found
clients and internal stakeholders? (suggestion box or survey form) that the control is not done.
(validated NO)
Signature:


69. Do all employees in the department wear ID during office hours? 7 0 0 0 7 7 Respondents who answered YES sho-
(validated YES)
70. Do you keep logbook to record all incoming and outgoing documents? 7 0 0 0 7 7 There are logbooks for the incoming
and outgoing documents but the
entries are incomplete, such as the
complete name of the receiver of the
document. This is a control with vali-
dated NO answer and thus reportable
as a control gap in the BAR.
(validated NO)
MONITORING
71. Does the GSO submit the following:
a.) Report on the Physical Count of Land & Land Improvements (RPCL 0 7 0 0 7 0 After validation, the Audit team found
LI) not later than January 31 of each year to COA? that the control is not done.
(validated NO)
b.) Report on the Physical Count of Local Road Network (RPCLRN) not 6 1 0 0 7 6 Respondents who answered YES sho-
later than January 31 of each year to COA? wed proof that the control is done.
(validated YES)
c.) Report on the Physical Count of Other Public Infrastructure (RPCO 0 7 0 0 7 0 After validation, the Audit team found
PI) not later than January 31 of each year to COA? that the control is not done.
(validated NO)
d.) Report on the Physical Count of Building and Structures (RPCBS) not 1 6 0 0 7 1 Respondent who answered YES has
later than January 31 of each year to COA? not shown any proof that the control
is done.
(validated NO)
e.) Report on the Physical Count of Equipment, Furnitures and Fixtures 7 0 0 0 7 7 Respondents who answered YES have
and other PPE (RPCEFFOPPE) not later the January 31 of each year not shown any proof that the control
to COA? is done.
(validated NO)
72. Does your department consolidate weekly for which supplies and ma- 7 0 0 0 7 7 After validation, the Audit team found
terials were issued using the Summary of Supplies and Materials Issued out that the SSMI is not consolidated
(SSMI)? and submitted weekly to the Accoun-
ting
(validated NO)
73. Does your department submit the SSMI together with the original copy 7 0 0 0 7 7 After validation, the Audit team found
of the RIS to the Accounting Office? out that the SSMI is not consolidated
and submitted weekly to the Accoun-
ting
(validated NO)
Signature:
COMPENSATING CONTROL WORKSHEET T4
Name of Office: Siquijor Provincial General Services Office

Ref Control Control Reason(s) Compensating Evaluation of CC Disposition
Objective why Control (CC)
control is
not met
ICQ Enough number of perma- Compliance with The Functional Structure multi-tasking method The effeciency and effec- Dispose to
1 nent employees in the 4 Es (Efficient, Effec- is not fully complimen- and hiring of JO(s) tiveness of work is not Summary of
GSO. tive, Ethical, Econo- ted. met because the functio- Gaps (T10)
mical) of operatiion. nal structure is not fully (Reportable
complimented. The work- condition)
load is not evenly distri-
buted which resulted to
duplication of work.
Furtheremore, the hiring
of JO(s) cannot compen-
sate because the employ-
ment of the latter can be
terminated anytime, thus,
only minimal work can be
assigned to them.
ICQ Designation of a Property Sec. 1, Chapter 1, No designated property The approval of the uti- The Control Objective is Dispose to
2 Custodian/Supply Officer Subtitle B, Title 1, custodian in the General lization of office supp- not met because there Summary of
to control the supplies and Book V, EO 292 Services Offices to main- lies rests on the discre- is no designated property Gaps (T10)
properties within the tain and control the mov- tion of the Senior Ad- custodian/supply officer (Reportable
office. ement of supplies and ministrative Assistant I. to manage the supplies condition)
properties and properties, keep a
complete record and per-
form physical inventory
to account all accounta-
ble items.
ICQ Actual functions of emp- CSC Appointment Some employees perform Dispose to
4 loyees coincide with the PDF (Personnel Duties additional functions due Summary of
duties and responsibilities and Functions) to lack of personnel. NEUTRAL Gaps (T10)
in their appointment.
ICQ Written office order for PDF (Personnel No written order for They are given order The Control Objective is Dispose to
5 additional functions of Duties and Functions) additional functions of for additional functions not met because if there Summary of
employees. and (Section 13 of employees. verbally. is no written order for Gaps (T10)
2017 Omnibus Rules additional functions, (Reportable
on Appointments and NEUTRAL there is no legal basis for condition)
other Human justification when discre-
Resource Actions, pancies arise.
Revised 2018)
ICQ Sending employees to Compliance with Most personnel are not Dispose to
6 continuing refresher Sec. 2 , Rule III, sent to seminars/work- Summary of
courses, seminars and/or Rules Implementing shops related to their Gaps (T10)
workshops. RA 6713 functions. The budget for
the training seminars are
not utilized for the purpo-
se as per record of the
budget controller in the
PBO.
ICQ Regular meeting to ana- 3.2 of NGICS The department does not Dispose to
7 lyze and evaluate manage- conduct regular meeting. Gaps (T10)
ment and operations risks. (Reportable
condition)
ICQ Subsequent requisitions LGU-NGAS,Ch7, RIS is prepared by the GSO Dispose to
9 from stock must be made Sec116-c instead of the requisitio- Summary of
by the head of the office/ ning office Gaps (T10)
department head needing (Reportable
the supplies. condition)
ICQ Use of Supplies Availability LGU-NGAS,Ch7, There was no SAI used to Dispose to
10 Inquiry (SAI). Sec116-c inquire for the availability Summary of
of supplies prior to Gaps (T10)
requisition (Reportable
condition)
ICQ Requisitioning office pre- LGU-NGAS,Ch7, The GSO prepares the RIS Dispose to
11 pares the Requisition and Sec116-c instead of the requisitio- Summary of
Issue Slip(RIS). ning office Gaps (T10)
(Reportable
condition)
Prepared by Reviewed by
Signature: Signature: Name: FARAH ROSE M. JUMAWAN
Name: KIM A. LUMINGKIT Name: JOVELITYNIL M. RECOPELACION Position/Designation: Accountant IV
Position/Designation: IAA Position/Designation: Auditor I Office: Provincial Internal Audit Services
Signature: Date:
Office: Provincial Internal Audit Services

control is
not met
ICQ Delivered items must be LGU-NGAS,Ch7, The items purchased are Dispose to
14 accepted first by the gene- Sec118 delivered directly to and Summary of
ral services officer prior to accepted by the end-user Gaps (T10)
inspection. instead of the general (Reportable
services officer condition)
ICQ General Services Officer LGU-NGAS-Annex 31 The signatory in the acce- Dispose to
15 acknowledge receipt of ptance portion of the AIR Summary of
items by indicating the da- is the Requisitioning Offi- Gaps (T10)
te of receipt and his name cer instead of the General (Reportable
and signature thereon, Services Officer as per in- condition)
with remarks whether co- struction in Annex 31 of
mplete or partial delivery LGU-NGAS.
was made.
ICQ Inspection of purchases LGU-NGAS-Annex 31 The auditee has not sho- Dispose to
16 shall be made by authori- and Sec. 118 wn an official order from Summary of
zed inspectors. the LCE as proof that an Gaps (T10)
authorized inspection co- (Reportable
mmittee was organized. condition)
ICQ Inspection team prepares LGU-NGAS-Annex 31 A copy of an AIR shows Dispose to
17 Acceptance & Inspection that the signatory in the Summary of
Report (AIR). acceptance portion is the Gaps (T10)
Requisitioning Officer ins- (Reportable
tead of the Property Offi- condition)
cer while the signatory in
the inspection portion is
the General Services Offi-
cer instead of the Inspec-
tion Committee. Further-
more, the remarks under
inspection portion, only
indicates that the quantity
is inspected, verified and
found ok but does not in-
clude specifications.
ICQ The delivery of supplies or LGU-NGAS-sec. 119 The recording of the deli- Dispose to
20 property immediately re- vered and inspected supp- Summary of
corded in the property re- lies is not immediately do- Gaps (T10)
cords. ne after the completion (Reportable
of the AIR. The recording condition)
in the stock card is done
only after the issuance of
the supplies to the requi-
sitioning office and limit-
ed only to supplies pur-
chased through consoli-
dated procurement.
Signature: Date:

control is
not met
ICQ The GSO has a secured Sec. 1, Chapter 1, The storage facility of the Dispose to
22 storage facility/ware- Subtitle B, Title 1, GSO is not secured, has Summary of
house. Book V, EO 292 very limited space and in- Gaps (T10)
fested with termites. (Reportable
condition)
ICQ There is a warehouse man Art. 440, IRR of There is no control appli- The warehouse man The Control Objective is Dispose to
23 to manage the movement RA7160 ed by the warehouse man only records the incom- not met because the wa- Summary of
of supplies and PPEs in the to monitor and record the ing supplies to be stor- rehouse man does not Gaps (T10)
storage facility. movement of supplies ed in the storage room keep record of outgoing (Reportable
and property in the sto- in a yellow pad/bond supplies/property from condition)
rage room. paper. the warehouse. Furthere-
more, the use of yellow
pad and bond paper in re-
cording is susceptible to
loss, misplace or damage.
ICQ The requisitioning unit Annex 32 of The use of SAI is not prac- Dispose to
24 prepares Supply Availabili- LGU-NGAS & sec. 122 ticed in the entire PLGU Summary of
ty Inquiry (SAI) to inquire of LGU-NGAS to inquire about the avai- Gaps (T10)
whether goods/supplies lability of supplies in stock (Reportable
are carried or not in stock. condition)
ICQ The requisitioning office Annex 33 of LGU- The GSO prepares the RIS Dispose to
25 prepares Requisition and NGAS & sec. 122 of instead of the requisition- Summary of
Issue Slip (RIS) to request LGU-NGAS ing unit. Gaps (T10)
for goods/supplies carried (Reportable
in stock based on the SAI condition)
received from Accounting
office.
ICQ The GSO consolidates we- Sec. 121 LGU-NGAS The GSO does not conso- Dispose to
27 ekly the RIS for which sup- lidate weekly the RIS and Summary of
plies and materials were does not submit the same Gaps (T10)
issued using the Summary to the accounting. (Reportable
of Supplies and Materials condition)
Issued (SSMI).
ICQ There is a supply officer Sec. 144 of COA The LCE has not designa- There are supply office- The Control Objective is Dispose to
29 designated by the LCE for Circular 92-386 ted a supply officer for rs in some departments not met because COA Cir- Summary of
each department/office. each department/office. but not designated by cular 92-386 explicitly re- Gaps (T10)
the LCE. quires designation by the (Reportable
LCE upon the recommen- condition)
dation of the Department
Head.
ICQ An Appraisal and Disposal COA Circ. 89-296,IV Per Human Resource Of- Dispose to
31 Committee was constitu- fice's record, two of the Summary of
ted to expedite the app- committee members have Gaps (T10)
raisal and disposal of un- retired from service. Hen- (Reportable
serviceable equipment and ce, the latest Appraisal condition)
property and disposal committee
membership is not upda-
ted.
Signature: Date:

control is
not met
ICQ The GSO uses Inventory Sec. 125 of LGU-NGAS The GSO uses the IIRUP Dispose to
35 and Inspection Report of and WMR,however,the Summary of
Unserviceable Property columns from Accumula- Gaps (T10)
(IIRUP) and Waste Mate- ted Depreciation to Carr- (Reportable
rial Report (WMR) in the ying amount are empty. condition)
reporting of disposable
supplies or property
ICQ Upon receipt of the Inspe- Art.444 of RA 7160 No public auction was Dispose to
43 ction Report from COA, & COA Circ. 92-386 conducted on the latest Summary of
the LGU conducts public disposal attempt made by Gaps (T10)
auction the Disposal Committee (Reportable
despite the availability of condition)
the appraised value provi-
ded by the COA as floor
price in the public auction
ICQ The disposal of supplies or Art.444 of RA 7160 No copy of Inventory and Dispose to
44 property,the GSO provides & COA Circ. 92-386 Inspection Report of Un- Summary of
a copy of the IRRUP,WMR serviceable Property (IIR- Gaps (T10)
and a copy of the OR to UP) was sent to the Acco- NEUTRAL (Reportable
the Accounting Unit as unting after the successful condition)
basis in preparing the JEV public auction of the ca-
to drop the assets from rabao.
the books
ICQ The Inventory Committee LGU-NGAS, sec. 124 The Inventory Committee Dispose to
48 conducts semestral physi- did not conduct physical Summary of
cal count of inventory count of inventory items Gaps (T10)
items by type. by type as specified in the (Reportable
chart of accounts. condition)
49 reports the semestral phy- did not conduct physical Summary of
sical count in the Report count of inventory items Gaps (T10)
of the Physical Count of by type as specified in the (Reportable
Inventories (RPCI). chart of accounts. condition)
50 submits RPCI to the Audi- did not conduct physical Summary of
tor (COA) not later than count of inventory items Gaps (T10)
July 31 and January 31 of by type as specified in the (Reportable
each year for the first and chart of accounts. condition)
second semester.
ICQ The Inventory Committee LGU-NGAS, sec. 124 The Inventory Committee Only the Property Offi- Discrepancies between Dispose to
51 conducts annual physical and COA Circular did not conduct physical cer conducts physical the physical and book in- Summary of
count of Property, Plant 2020-006 count of PPE by type as counting of PPEs based ventories were not reco- Gaps (T10)
and Equipment (PPE) by specified in the chart of on GSO records with- nciled. Therefore, the re- (Reportable
type. accounts. out consideration of sult of the physical coun- condition)
PPELCs of Accounting. ting is rendered doutful.
Signature: Date:

control is
not met
ICQ The Inventory Committee LGU-NGAS, sec. 124 The Inventory Committee Only the Property Offi- Discrepancies between Dispose to
52 reports the annual physi- and COA Circular did not conduct physical cer conducts physical the physical and book in- Summary of
cal count of PPE in the Re- 2020-006 count of PPE by type as counting of PPEs based ventories were not reco- Gaps (T10)
port on the Physical Count specified in the chart of on GSO records with- nciled. Therefore, the re- (Reportable
of Property, Plant and accounts. out consideration of sult of the physical coun- condition)
Equipment (RPCPPE). PPELCs of Accounting. ting is rendered doutful.
ICQ An Inventory Committee is COA Circular 2020-006 The Auditee failed to pre-Only the Property Offi- Discrepancies between Dispose to
54 constituted by the LCE. sent proof that the Inven-cer conducts physical the physical and book in- Summary of
tory Committee was con- counting of PPEs based ventories were not reco- Gaps (T10)
stituted by the LCE. on GSO records with- nciled. Therefore, the re- (Reportable
out consideration of sult of the physical coun- condition)
ICQ The Inventory Committee COA Circular 2020-006 The Auditee failed to pre- Only the Property Offi- Discrepancies between Dispose to
55 has members from both sent proof that the Inven- cer conducts physical the physical and book in- Summary of
the Accounting and GSO. tory Committee was con- counting of PPEs based ventories were not reco- Gaps (T10)
stituted by the LCE. on GSO records with- nciled. Therefore, the re- (Reportable
out consideration of sult of the physical coun- condition)
ICQ The PPE sticker contains COA Circular 2020-006 The Audit team found out Dispose to
57 the ff: that the stickers attached Summary of
a.) Description of the Pro- to PPEs do not contain Gaps (T10)
perty; any information about (Reportable
b.) Model number; the property. condition)
c.) Serial number;
d.) Acquisition date/Cost;
e.) Person accountable;
f.) Space for the validation
/signature of the Inven-
tory Committee.
ICQ Approved Physical Inven- COA Circular 2020-006 The Auditee failed to Dispose to
58 tory Plan (PIP) for each in- show proof that there is Summary of
ventory undertaking. an approved PIP by the Gaps (T10)
LCE. (Reportable
condition)
ICQ The Inventory Committee COA Circular 2020-006 The Auditee failed to Dispose to
59 submits the approved PIP show proof that there is Summary of
to the COA audit team at- an approved PIP by the Gaps (T10)
least 10 calendar days be- LCE. (Reportable
fore the scheduled start condition)
of inventory taking activi-
ties.
ICQ Property records are up- COA Circular 2020-006 The Supply Officer from Dispose to
60 dated based on the results the GSO only conducts Summary of
of the physical inventory the physical counting and Gaps (T10)
and reconciled with Acc- not the Inventory Commi- (Reportable
ounting records. ttee as a whole. Therefo- condition)
re, the results of the co-
unting since then were
not reconciled with the
accounting records.
Signature: Date:

control is
not met
ICQ The GSO maintains the fol- GAM for LGU The Auditee failed to pre- Dispose 61a
61 lowing PPE cards: sent proof that the con- and 61c to
a.) Land and Land Impro- trol is done. Summary of
vements Property Card Gaps (T10)
(LLIPC); (Reportable
b.) Local Road Network condition)
Property Card LRNPC);
c.) Other Public Infrastruc-
ture Property Card
(OPIPC).
ICQ The GSO performs archival IRR of RA 7160, ixThe Auditee failed to Dispose to
62 and record management show proof that the GSO Summary of
with respect to records of performs archival and re- Gaps (T10)
offices and departments cord management with (Reportable
of the PLGU. respect to records of offi- condition)
ces and departments of
the PLGU.
ICQ The GSO establish an arch- COA Circ. 92-386/Art. The Auditee failed to Dispose to
63 ival system to ensure the 122, IRR of RA 7160 show proof that the GSO Summary of
safety and protection of has established archival Gaps (T10)
all Government Property, system. (Reportable
Public Documents or Re- condition)
cords.
ICQ The GSO maintains and IRR of RA 7160 The Auditee failed to Dispose to
64 supervises the following show proof that the con- Summary of
services in all public build- trol is done. Gaps (T10)
ings and other real proper- (Reportable
ties owned or leased by condition)
the PLGU:
a.) Janitorial;
b.) Landscaping
ICQ The GSO collates and dis- IRR of RA 7160 The Auditee failed to Dispose to
65 seminates information re- show proof that the con- Summary of
garding prices, shipping, trol is done. Gaps (T10)
and other cost of supplies (Reportable
and other items common- condition)
ly used by the PLGU
ICQ Citizen's Charter posted at Sec. 1, Rule IV, IRR, There is no Citizen's Char- Dispose to
67 the main entrance of the RA 9485 ter posted at the main en- Summary of
GSO. trance of the GSO. Gaps (T10)
(Reportable
condition)
ICQ Feedback Mechanism Sec. 5, Rule VI, IRR of There is no suggestion Dispose to
68 RA 9485 box installed inside the Summary of
office or any feedback Gaps (T10)
mechanism form. (Reportable
condition)
ICQ Keeping logbook to record Sec. 52, Chapter XI, The information of the Dispose to
70 all incoming and outgoing Book IV of EO 292 recipient in the outgoing Summary of
documents. is incomplete such as his/ Gaps (T10)
her complete name. (Reportable
condition)
Signature: Date:

control is
not met
ICQ The GSO submits the ff: GAM for LGU The Auditee failed to Dispose to
71 a.) Report on the Physical show proof that they sub- Summary of
Count of Land & Land mit the following reports Gaps (T10)
Improvements (RPCLLI) to the COA (Reportable
not later than January condition)
31 of each year to COA
b.) Report on the Physical
Count of Local Road
Network (RPCLRN) not
later than January 31
of each year to COA
c.) Report on the Physical
Count of Other Public
Infrastructure (RPCOPI)
not later than January
31 of each year to COA
d.) Report on the Physical
Count of Building and
Structures (RPCBS) not
later than January 31
of each year to COA
e.) Report on the Physical
Count of Equipment,
Furnitures and Fixtures
and other PPE (RPCEF-
FOPPE) not later the
January 31 of each year
ICQ The GSO consolidates we- (LGU-NGAS, Sec. 121) The copy of consolidated Dispose to
72 ekly the RIS for which sup- SSMI that the GSO prese- Summary of
plies and materials were nted is incomplete such Gaps (T10)
issued using the Summary as the date, SSMI no.,RIS (Reportable
of Supplies and Materials no. , and signature condition)
Issued (SSMI)
ICQ The GSO submits the SSMI (LGU-NGAS, Sec. 121) The GSO did not submit Dispose to
73 together with the original weekly the SSMI with the Summary of
copy of the RIS to the Ac- original copy of the RIS to Gaps (T10)
counting Office the Accounting Office (Reportable
condition)
Signature: Date:
IDENTIFICATION OF KEY PROCESSES IN OPERATING AND SUPPORT SYSTEMS T5
Key Processes in Operating and Reference Unit/s responsible Criteria for Selection of Key
Support Systems (2) (3) Processes
(1) (4)
Name : MARIGOLD F. YMA Name:
Position/Designation: Internal Auditor I Position/Designation:
Office : of the Provincial Internal Audit Services Office : of the Provincial Internal Audit Services
Date : Date :
NARRATIVE PROCEDURES T6
Activity Procedure Person/Unit Timeline/Indica- Form/Document Form/Document

No. Responsible tive Schedule Distribution
Supply and Property

Management
1 Prepares Purchase Request(PR) for Supply and Proper- Every quarter Purchase Request Original-BAC
supplies and materials needed by the ty Management Copy-GSO
PLGU for the quarter based from the Division
consolidated PPMPs and APP
2 Accepts delivered supplies and ma- Supply and Proper- Upon delivery Delivery Receipt Original-GSO
terials ty Management by the supplier (DR)
Division
3 Prepares Acceptance and Inspection Supply and Proper- After acceptance AIR Inspection Team
Report (AIR) and signs in the accep- ty Management
tance portion Division
4 Inspect items and signs the inspec- Inspection Team After inspection AIR Original- COA
tion portion in the AIR Copy 1 - Acctg
Copy 2 - GSO
5 Records the delivered supplies and Property Officer After acceptance Stock Cards & Proper- GSO
property on the basis of the AIR & ty Cards
After inspection
6 Stores in the warehouse the delive- Property Officer After updating
red supplies and materials the records
7 Prepares Disbursement Voucher(DV) Supply and Proper- After acceptance DV,DR,AIR & PO Accounting
and forwards to the Accounting Of- ty Management &
fice together with the AIR, Purchase Division After inspection
Order and Delivery Receipt
8 Prepares Stock Availability Inquiry Requisitioning Unit If supplies are SAI Accounting
(SAI) and forwards to the Accounting already available
Office in stock
9 Verifies records and fills up the SAI Accounting After Receipt SAI Requisitioning
no., status of stock and stock no. Unit
10 Prepares Requisition and Issue Slip Requisitioning Unit After Verification RIS Original- Acctg
(RIS) based from SAI and forwards to through SAI Duplicate- Requi-
the GSO sitioner
Triplicate-GSO
11 Releases supplies/equipments and Property Officer After RIS Stock Cards/
records issuance in the Stock Cards/ Property Cards
Property Cards
12 Issues Acknowledgement Receipt of Property Officer Upon issuance ARE/PAR Original- Property
Equipment (ARE)/Property Acknow- Officer
ledgement Receipt(PAR) for supplies Duplicate-Reci-
and property above 15k pient/Dept. Head
13 Issues Memorandum Receipt (MR) Dept. Head through Upon issuance MR Original-Property
to the person in actual possession of the Property Custo- Custodian
the PPE or end-user. dian Duplicate-End
user
14 Consolidates RIS weekly for which Supply and Proper- weekly SSMI Original-COA
supplies and materials were issued ty Management Duplicate-Acctg
and prepares the Summary of Supp- Division triplicate- GSO
lies and Materials Issued (SSMI) and
forwards to the Accounting
Conformed by: Conformed by:

Name: Name:
Position: Position:
Date: Date:
Position/Designation: Auditor I Position/Designation: Auditor I Office: Provincial Internal Audit Services
Signature: Date:
Activity Procedure Person/Unit Timeline Form/Document Form/Document

No. Responsible Distribution
Returning of PPEs
to the GSO
15 Returns the PPE together with Re- End-user Upon retirement, Return Slip Original-End user
turn Slip (RS) to the property custo- resignation, dismi- Duplicate-Proper-
dian for the cancellation of the MR ssal, separation ty Custodian
and signs the Returned by portion from service, for
disposal, repair or
returning to stock
16 Accepts the returned PPE and signs Property Custodian Upon receipt Return Slip Original-End user
the Accepted by portion in the RS Duplicate-Proper-
ty Custodian
17 Approves the Return Slip Department Upon receipt Return Slip Original-End user
Head Duplicate-Proper-
ty Custodian
18 Prepares the Property Return Slip Property Custodian Upon returning Property Return Slip
19 Signs the Property Return Slip Department Upon returning Property Return Slip Original-GSO
Head Duplicate-Proper-
ty Custodian
20 Returns the PPE together with the Department Upon returning Property Return Slip Original-GSO
Property Return Slip Head Duplicate-Proper-
ty Custodian
21 Receives the PPE and signs the recei- GSO Upon receipt Property Return Slip Original-GSO
ved by portion in the PRS Duplicate-Proper-
ty Custodian
22 Assess whether the property is for GSO Upon receipt
disposal, repair or to be returned to
stock
Appraisal and
Disposal
23 Organizes an Appraisal and Disposal LCE Executive Order Original-LCE
Committee Duplicate-Apprai-
sal and Disposal
Committee mem-
bers
24 Files application for disposal through GSO per request Application Letter Original - COA
LCE to COA together with Inventory for Disposal Auditor
and Inspection Report of Unservice- Duplicate - GSO

Name: Name:
Position: Position:
Date: Date:
Signature: Date:
Activity Procedure Person/Unit Timeline Form/Document Form/Document

No. Responsible Distribution
able Property (IIRUP) and supported IIRUP, WMR, original - COA
by Individual Equipment Survey Re- Individual Equipment Auditor
ports, current photographs and Survey Reports,
Checklist, as well as the Waste Ma- current photographs
terial Report (WMR). and checklist
25 Forwards the documents to a Tech- COA Auditor upon receipt of IIRUP,WMR, COA-Technical
nical Property Inspector assigned in Application for Individual Equipment Property Inspec-
his or her office, if any, or to the TSO Disposal Survey Reports and tor or TSO in the
in the COA central office. current photographs COA central
and checklist office
26 Conducts Inspection and Appraisal COA-Technical Pro- upon receipt of
of unserviciable equipment and property Inspector or the referred do-
perty to verify justification for dis- TSO in the COA cuments
posal. central office
27 Prepares and submits an Inspection COA-Technical Pro- After Inspection Inspection Report original-COA
Report which shall indicate the ff: perty Inspector or and Appraisal Auditor
a.) Description, quantity and specifi- TSO in the COA
cations of the equipment or pro- central office
perty;
b.) Date of purchase;
c.) Acquisition cost;
d.) Physical condition;
e.) Appraised value;
d.) Remarks/recommendations.
28 Submits the Inspection Report to the COA Auditor upon receipt Inspection Report original-Disposal
proper Disposal Committee as basis Committee
for its decision.
29 After the disposal, returns the pro- GSO After Disposal Accomplished IIRUP original-Accoun-
perly accomplished IIRUP and WMR and WMR and OR ting
duly acted upon together with a co-
py of the Official Receipt (if disposal
is for value received) to the Accoun-
ting Office.
30 Drops the book value of the supplies Accounting upon receipt
or property from the book of acco- of accomplished
unts. IIRUP and WMR
and OR
Disposal of
Real Property
31

Name: Name:
Position: Position:
Date: Date:
Signature: Date:

Annual Inventory
of PPEs
Preliminary Activi-
ties prior to the con-
duct of inventory
taking
32 Creates an Inventory committee LCE Execituve Order cons- Committee mem-
composed of adequate number of tituting the Inventory bers
members which shall have atleast committee
one member each from the Accoun-
ting and GSO.
33 Obtains latest RPCPPE or Physical In- GSO and Depart- Latest RCPPE
ventory Report. If not available or ment's Property
unreliable each office fills up the in- Custodian
ventory count form and submit the
same to the GSO
34 Updates its PPE ledger cards Accounting Office PPE LCs
35 Compare latest Physical Inventory GSO and
Report or RPCPPE and the PPE led- Accounting
ger cards.
36 Prepares a list of PPE items which GSO list of PPE items which
are recorded in the PPELCs but not are recorded in the
included in the RPCPPE as well as PPELCs but not inclu-
PPE items which are included in the ded in the RPCPPE but
RPCPPE but not recorded in the not recorded in the
PPLCs PPLCs
37 Submits both lists together with the GSO Inventory Working Inventory
RPCPPE to the Inventory committee Papers Committee
38 Prepares a Physical Inventory Plan Inventory Inventory Working LCE
(PIP) based from the Inventory Wor- Committee Papers and Physical
king Papers Inventory Plan
39 Approves the PIP LCE PIP Inventory
Committee and
COA

Name: Name:
Position: Position:
Date: Date:
Signature: Date:

Inventory
Proper
40 Ensures that the inventory taking Head of the Inven- Inventory Proper PIP and Inventory
activities are executed in accordance tory Committee working papers
with the approved PIP and keeps re-
cord of alternative activities/proce-
dures undertaken and the reasons
for the deviasion from the PIP
41 Records daily the physical counting Inventory Daily Inventory Count Form
using the Inventoty Count Form for Committee
each PPE sub-major account group
and further sub-divide by using the
PPE General Ledger Account
42 Tags all PPE items counted with new Inventory After the counting Property Stickers
property stickers Committee of PPE items
43 States clearly in the ICF the condition Inventory during Inventory ICF
of the PPEs, such as: in good condi- Committee taking
tion, needing repair, unserviciable,
obsolete, no longer needed, not used
since purchase, etc.
44 Describes as "found at station" in the Inventory during Inventory ICF
Remarks column of the ICF the PPEs Committee taking
found at station or items not inclu-
ded in the inventory working papers.
45 Describes as "non-existing or missing Inventory during Inventory ICF
" in the Remarks column of the ICF Committee taking
the PPEs not found at station or ite-
ms not included in the inventory wo-
rking papers.
46 States in the Remarks column of the Inventory during Inventory ICF
ICF other relevant information on Committee taking
each PPE item.
47 Prepares RPCPPE upon completion of Inventory upon completion RPCPPE original - COA
the physical count. Committee duplicate - Acco-
unting
triplicate - GSO
quadruplicate -
Inventory Com-
mittee
Reconciliation of
Inventory Count
per RPCPPE with
GSO and Accounting
Records
48 The GSO shall: GSO within 10 days Property Card
a. Ensure that the Property Cards from rendetion

Name: Name:
Position: Position:
Date: Date:
Signature: Date:

(PCs) are updated by posting all un- of the RPCPPE
recorded acquisition/receipt, issue/
transfer and disposal of PPE, if any;
b. Prepare a List of PPEs Found at
Station for those items described
as "found at station" in the RPCPPE,
using the format in Annex B ofcCOA
Circular 2020-006, and submit to
the Accounting Unit for recording
in the books of accounts;
c. Prepare Property Cards (PCs) for
items of PPEs found at station;
d. Prepare a List of Non-Existing/Mi-
ssing PPEs for items described as
"non-existing" or "missing" in the
RPCPPE as well as for those with
PCs and Property Acknowledgeme-
nt Receipts (PARs) on file but not
included in the RPCPPE, following
the format in Annex C of COA Cir-
cular 2020-006;
e. Follow the procedures for the dis-
position of non-existing/missing
PPEs provided under Paragraph 7
of COA Circular 2020-006;
f. Work together with the Accounti-
ng Unit to reconcile the PCs with
the PPELCs maintained by the Acc-
ounting Unit;
g. Renew all PARs; and
h. Prepare Inventory and Inspection
Report of Unserviceable Property
(IIRUP) using the format prescribed
under the Accounting Manuals of
the respective Sectors for all PPEs
found unserviceable, obsolete and/
or no longer needed.
49 The Accounting shall: Accounting within 10 days PPELCs
a. Take up the necessary accounting from rendetion
entries to recognize PPEs found at of the RPCPPE
station and prepare/maintain cor-
responding PPELCs based on the
List of PPEs Found at Station;
b. Take up the necessary accounting
entries to recognize loss of PPE and
to set up the corresponding recei-
vables fro the concerned accoun-

Name: Name:
Position: Position:
Date: Date:
Signature: Date:

table officer/personnel, pursuant
to Paragraph 7.8 and 7.9 of COA
Circular 2020-006;

Name: Name:
Position: Position:
Date: Date:
Signature: Date:


Name: Name:
Position: Position:
Date: Date:
Signature: Date:
STATEMENT OF CONTROL ATTRIBUTES - A T7
No. Reference/ Type of Control Control Statements
Source (ICQ&NP)
1 ICQ 1 Existence Enough number of permanent employees in the PPDO.
2 ICQ 2 Existence Designating a property custodian in the PPDO.
3 ICQ 3 Correctness Based on the Organizational Structure of the Department, the
divisions are grouped primarily in the bases of major functions to
minimize duplication and overlapping of functions.
4 ICQ 4 Correctness The actual functions of employees coincide with the duties and
responsibilities in their appointment.
5 ICQ 5 Correctness/ Having a written order for employees performing functions other
Authority/ than the duties and responsibilities in their appointment.
Existence
6 ICQ 6 Existence Employees attend continuing refresher courses, seminars and
workshops.
7 ICQ 7 Correctness/ Employees submit their Individual Performance Commitment
Timeliness and Review (IPCR) and Office Performance on Commitment and
Review (OPCR) on time.
8 ICQ 8 Existence The Department conducts regular meeting to identify, analyze
and evaluate management and operations risks and determine
the appropriate response.
9 ICQ 9 & Authority/ The PPDC identify members of the core planning team for recon-
NP Act. Nos.1 & 2 Supervision titution.
10 ICQ 10 Correctness The identification of members for the core planning team based
NP Act. Nos.1 on the five (5) development sectors (Institutional, Infrastructure,
Economic, Environment & Natural Resources and Social).
11 ICQ 11 & Approval The PPDC prepares the Executive Order for the approval of the
NP Act. Nos.2 & 3 LCE to reconstitute the planning team.
12 ICQ 12 Accuracy/ The planning team set guidelines for updating planning database.
Effeciency
13 ICQ 13 Timeliness/ The planning database is regularly updated.
Review
14 ICQ 14 & Approval/ There is an approved PDPFP that covers the present year.
NP Act. No. 10 Existence
15 ICQ 15 Existence/ The PDPFP contains vision statement.
NP Act. No. 7 Correctness
16 ICQ 16 & Completeness/ The PDPFP contains analyses of the planning environment (popu-
NP Act. No. 7 Existence lation, economic activitty, physical resources/transport, land use
and physical framework and income and services).
17 ICQ 17 & Verification Development issues are identified after the analyses of the plan-
NP Act. No. 7 ning environment.
18 ICQ 18 & Existence Goals, objectives and targets are set to address development
NP Act. No. 7 issues identified during analyses of the planning environment.
19 ICQ 19 Existence The PDPFP contains specific strategies, programs, projects and
NP Act. No. 7 activities to address development issues and accomplish objec-
tives.
20 ICQ 20 Authority A PDIP committee was organized by the LCE that is directly res-
NP Act. No. 11 ponsible for the preparation of PDIP.
Name: KIM A. LUMINGKIT Name: FARAH ROSE M. JUMAWAN
Position: Internal Auditing Assistant Position/Designation: Accountant IV
Office: Provincial Internal Audit Services Office: Provincial Internal Audit Services
Signature: Signature:
Name: DWIGHT REYNARD Q. CATIEL Name: JOVELITYNIL M. RECOPELACION
Position/Designation: Auditor II Position/Designation: Auditor I
STATEMENT OF CONTROL ATTRIBUTES - B T7

Source
21 ICQ 21 & Existence/ The PDIP committee is assisted by a Technical Secretariat com-
NP Act. No. 11 Monitoring posed of PPDO staff and a PDIP Coordinator (PPDC) to coordina-
te and monitor the PDIP process in behalf of the Committee.
22 ICQ 22 & Existence The PDIP Committee sets projects screening and prioritization
NP Act. No. 13 criteria.
23 ICQ 23 & Existence The finance group of PDIP committee conducts analyses on in-
NP Act. No. 15 vestment financing capacity of the PLGU.
24 ICQ 24 & Approval The PDIP was legally adopted by the Sanggunian.
NP Act. No. 17
25 ICQ 25 & Compliance In the process of formulating PDIP, the forms in CDP Illustrative
Guide, Annex C, LDIP Summary Form is used.
26 ICQ 26 & Accuracy The LFC conducts medium-term forecasting for Current Operat-
NP Act. No. 15 ing Expenses and Revenue.
27 ICQ 27 Timeliness/ The PDC convenes atleast once every six (6) months.
Compliance
28 ICQ 28 Compliance The CSO representatives constitute not less than 1/4 of the
members of the PDC.
29 ICQ 29 Authority The PDC creates an Executive Committee to represent it and act
in its behalf when it is not in session.
30 ICQ 30 Timeliness/ The reconstitution of PDC occurs not later than 1st week of Sep-
Compliance tember of every election year.
31 ICQ 31 Review The PDC, with technical assistance from PPDO, conducts review
NP Act. No. 38 of approved CDP from the six (6) municipalities.
32 ICQ 32 Compliance The PDC, through its Secretariat, submits to the LFC a copy of the
NP Act. No. 18 PDIP and AIP approved during fiscal year before the calendar for
budget preparation.
33 ICQ 33 Existence A Secretariat was constituted to provide technical support, do-
cumentation of proceedings, preparation of reports for the PDC.
34 ICQ 34 Existence/ There were functional or sectoral committees organized to mo-
Monitoring/ nitor and evaluate programs and projects.
Evaluation
35 ICQ 35 Compliance/ The PDC endorses the approved AIP to the Local Budget Officer
NP Act. No. 18 Reporting for budget preparation.
36 ICQ 36 Compliance/ Before updating the inventory of CSOs, the PPDO posts the exis-
NP Act. No. 28 Disclosure ting directory of the latter and the inventory schedule.
STATEMENT OF CONTROL ATTRIBUTES - B T7

Source
37 ICQ 37 Review The PPDO conducts inventory of accredited CSOs to update the
NP Act. No. 29 Existing Directory.
38 ICQ 38 Compliance/ The PPDO posts the draft Directory of CSOs.
NP Act. No. 30 Disclosure
39 ICQ 39 Compliance/ The PPDO posts the final Updated Directory.
NP Act. No. 31 Disclosure
40 ICQ 40 Timeliness/ Within the 1st week of August, there is a Notice of Call for Acc-
NP Act. No. 32 Compliance reditation to all CSOs listed in the final Updated Directory of
CSOs.
41 ICQ 41 Compliance/ Copies of the Notice of Call for Accreditation are posted in at-
NP Act. No. 32 Disclosure least three(3) conspicuous places.
42 ICQ 42 Existence A conference was conducted prior to Accreditation proper.
NP Act. No. 33
43 ICQ 43 Approval/ The AIP was approved by the Sangguniang Panlalawigan (SP) be-
Timeliness fore the start of the Budget Preparation phase.
44 ICQ 44 Correctness The AIP prepared using AIP Summary Form prescribed under
DBM-CCC-DILG: JMC No. 2015-01 date July 23, 2015.
45 ICQ 45 Compliance PPAs included in the AIP are funded by the Annual Budget.
46 ICQ 46 Recording The PPDO retains soft copy of their pertinent files in the compu-
ter.
47 ICQ 47 Existence/ There is a Citizen's Charter posted at their Office's main entran-
Compliance ce or at the most conspicuous place.
48 ICQ 48 Existence/ The management welcomes feedback and suggestions from the
Effeciency clients and internal stakeholders. (suggestion box or survey
form)
49 ICQ 49 Compliance All employees in the department wear ID during office hours.
50 ICQ 50 Recording The PPDO keeps logbook to record all incoming and outgoing do-
cuments.
51 ICQ 51 Monitoring/ The department monitors and evaluates the implementation of
NP Acts. No. 43 Evaluation/ development programs and projects of the various departments
& 44 Correctness /offices in accordance with the approved development plan.
52 ICQ 52 Reporting/ The PPDO prepares periodic physical reports of operations to
Monitoring the LFC and LCE (Local Budget Accountability Form No. 3).
53 ICQ 53 Existence/ The PDC has sectoral or functional committees to monitor and
NP Acts. No. 42 Monitoring/ evaluate programs and projects.
& 45 Evaluation
WALKTHROUGH WORK PAPER T8
Activity
No. Document Examined Procedures Done Audit Notes
NP Act. N/A N/A There was no planning team reconstituted since the
No. 1 - 6 last election year.
Np Act. No. 7 Draft PDPFP Document Review
NP Act. No. 8 N/A N/A There is no resolution that identifies the members of
the Executive Committee, Sectoral or Functional
Committees and Secretariat members.
NP Act. No. 9 PDC minutes of the Document Review
meeting and Structured /Interview
List of PPAs.
NP Act. N/A N/A There is no approved PDPFP as of this audit.

No. 10
NP Act. N/A N/A There was neither PDIP Committee organized nor ap-
No. 11 - 18 proved PDIP as of this audit.
NP Act. N/A N/A There is no approved PDIP.
No. 19 - 21
NP Act. ELA Document Review
No. 22 - 27 /Interview
NP Act. N/A N/A The accreditation process prescribe by the Memoran-
No. 28 - 32 dum Circular No. 2019-72 May 22, 2019 was not
followed.
NP Act. Certificate of Document Review
No. 33 - 37 CSO Accreditation /Interview
and CSO Conference
Attendance
NP Act. N/A N/A Since the reconstitution of the PDC, there was no
No. 38 - 41 technical review conducted on approved CDPs of
municipalities. The technical review committee was
organized by the PDC only this year (Feb. 2).
NP Act. N/A N/A The PPDO does not conduct Monitoring and Evalua-
No. 42 - 45 tion on the impact of the previous administration's
PDIP/ELA.
Date: Date:
TESTING AND SAMPLING METHODOLOGY WORKPAPER T9a
INTERNAL AUDIT UNIT
Testing and Sampling Methodology
Audit Techniques Reference/ Sampling Method Total Population Sample Size

Significant Control
Attributes
Name Name
Position/Designation: Position/Designation:
Office Office
Date Date
TEST OF CONTROLS - A T9b
Name of Office: Siquijor Provincial Treasurer's Office
Program/System: PTO Department
Process: Controls on Implementation and Monitoring
Source of Evidence Date of the Name of CONTROL ATTRIBUTES Audit Notes

(Document/report) document/ 1 2 3 4 5 6 7 8 9 10 11 12 13
report (if applicable)
Name Name
Office Office
Date Date
TEST OF CONTROLS - B T9b
Name of Office: Siquijor Provincial Engineering Office
Program/System: CMGP Project Implementation
Name of Evidence Date of the Name of CONTROL ATTRIBUTES Audit Notes

(Document/report) document/
1 2 3
Name Name
Office Office
Date Date
TEST OF CONTROLS - C T9b
Program/System: CMGP Project Implementation
Source of Evidence Date of the Name of CONTROL ATTRIBUTES Audit Notes

(Document/report) document/
1
Name Name
Office Office
Date Date
SUMMARY OF GAPS T10
WP
Ref. Description of the Gap Source of the Gap Justification/Explanation
No. Weakness - Deficiency in
Design or absence of control
Breakdown - Deficiency in
Operation or no evidence
that the control was applied
ICQ 1 Not enough number of perma- Weakness Enough number of permanent employees is very import-
nent employees based on the ant in creating a strong and reliable workforce that can
existing organizational structure help in the stability and progressivity of the operation.
Per validation the Audit team found out that the functio-
nal structure is not fully complimented. There are six (6)
positions (as of November 2021) in the functional struc-
ture that are not complimented as of this assessment.
Furthermore, there is no functional section in the organi-
zational structure for archival and record management.
Section 122,IRR of RA 7160 states that the GSO shall "pe-

form archival and record management with respect to
record of offices and departments of the LGU."Accordi-
ngly, the GSO must include the aforementioned function
as one of its core operation.
This indicates non-compliance with the 4 Es of opera-

tion. (Operational Risk)
ICQ 2 The acting supply officer in the Weakness Sec. 1, Chapter 1, Subtitle B, Title 1, Book V, EO 292
GSO has no inventory record/ states that " all resources of the government shall be
logbook to monitor and control managed, expended or utilized in accordance with law
the movement of supplies. and regulations and safeguarded against loss or wastage
through illegal or improper disposition to ensure effi-
ciency, economy and effectiveness in the operations
of government. xxx "
Further, Sec. 440, IRR of RA 7160 states that "the person

in actual physical possession of or entrusted with the cos-
tudy or control of supplies or property shall be respon-
sible for the proper use and care of the same and shall
exercise due diligence in the utilization and safekeeping
thereof. He shall likewise keep a complete and updated
record of such supplies and property and shall render an
account thereof semi annually to the Head of Office or
Deparment concerned."
Per validation, the audit team found out that the acting
supply officer in the GSO has no inventory record/logbo-
ok. Thus, there is no control as to the movement of sup-
plies.
This indicates a non-compliance with the abovementio-

ned Law.
(Economic Risk)
ICQ 6 Most personnel are not sent Weakness Sec. 2 , Rule III, Rules Implementing RA 6713 states that
to seminars/workshops rela- "Professional, scientific, technical trainings and educa-
ted to their functions. tion programs shall enhance to the highest degree, pro-
fessionalism, excellence, intelligence and skills in the per-
formance and discharge of duties and responsibilities of
officials and employees.These programs shall be condu-
cted in all offices of the government xxx."
Per validation, the audit team found out that not all em-
ployees are regularly sent to seminars/workshops related
to their functions. Based on the records in the Budget
Control section of the Budget Office, the annual budget
for training expenses since 2019 up to the current fiscal
year are not utilized for its purpose.
Signature: Office: Provincial Internal Audit Services Date:
SUMMARY OF GAPS T10
WP
This indicates non-compliance to the abovementioned
laws. (Operational and Compliance Risk)
ICQ 7 The department does not Weakness 3.2 of NGICS states that:
conduct regular meeting to id- "Risk assessment is the overall process of risk identifica-
entify, analyze and evaluate tion, analysis and evaluation to ascertain existing and pot-
management and operations ential risks and determine the appropriate response that
risks and determine the appro- may affect the successful achievement of agency objecti-
priate response. ves. It is the basis for determining how those risks should
be managed, to assess the relative susceptibility of agen-
cies to uncertainties due to internal and external opportu-
nities and threats, conscious or unintended abuse, misuse-
of resources, errors or factors which could affect opera-
tional efficiency."
Conducting regular meeting is one of the effective and

efficient method to identify, analyze and evaluate risk in
the operations of a department.
Per validation, the audit team found out that the depart-
ment does not conduct regular meeting to identify, ana-
lyze and evaluate management and operations risks and
determine the appropriate response.
This indicates non-compliance with the abovementioned

guideline. (Operational Risk)
ICQ 9 & Requisition Issue Slip (RIS) is Weakness Sec116 of LGU-NGAS provides the following requisition
ICQ 11 prepared by the GSO instead of procedure, thus:
of the requisitioning office. "Sec. 116. Requisition procedures. - (c) Preparation of Re-
quisition-xxx If the supplies are available, the RIS shall be
prepared and submitted to the GSO/Local Treasurer for
the issuance of supplies. If the supplies needed are not
available from the stock, a PR shall be prepared.
The Head of Office or department needing the sup-
plies shall certify as to their necessity for official use and
shall specify the project of activity where the supplies or
property are to be used."
Per validation, the Audit team found out that the Requisi-
tion Issue Slip (RIS) is prepared by the GSO instead of the
requisitioning office needing the supply.
This indicates non-compliance with the above-mentioned

Manual. (Compliance and Operations Risk)
ICQ 10 & The use of Supply Availability Breakdown Sec116 of LGU-NGAS provides the following requisition
ICQ 24 Inquiry (SAI) is not practiced to procedure, thus:
inquire as to availability of sup- "Sec. 116. Requisition procedures. - (c) Preparation of Re-
plies needed. quisition-xxx A Supplies Availability Inquiry (SAI) shall be
used to inquire as to availability of supplies needed from
the office of the chief Accountant."
Further, Sec.122 of LGU-NGAS provides the following

General Process to be followed in the control of inven-
tory:
a.) Prepare Purchase Request (PR) for supplies and mate-
rials needed for the quarter based on the approved An-
nual Procurement Program (APP), at the beginning of
the year and of each subsequent quarter;
b.) Prepare OBRs covering the requisition under the PR;
SUMMARY OF GAPS T10
WP
c.) Approve OBRs and the PR;
d.) Prepare Purchase Order;
e.) Approve Purchase Order;
f.) Receive delivered items, prepare Acceptance and Ins-
pection Report (AIR) and signs acceptance portion;
g.) Inspect items, and signs inspection portion of the AIR;
h.) Record delivered items in the stock/property cards;
i.) Record delivered items in Supply Ledger Card or PPE
Ledger Card on the basis of the AIR;
j.) Prepare Stock Availability Inquiry (SAI) and forward
to Accounting Unit;
k.) Verify records, advise requisitioning unit;
l.) Prepare Requisition and Issue Slip (RIS) and forward to
General Services Office;
m.) Release supplies/equipment and record issuance in
the stock cards/property cards;
n.) Consolidate RIS for which supplies and materials were
issued and prepare the Summary of Supplies and Ma-
terials Issued (SSMI) and forward to Accounting Unit;
o.) Prepare JEV on the basis of SSMI and record withdra-
wals in Supply Ledger Cards (SLC).
Per validation, the Audit team found out that the use of
Supply Availability Inquiry (SAI) is not practiced to inquire
as to availability of supplies needed.

ICQ 14 The items purchased are deli- Weakness Sec118 of LGU-NGAS provides the following:
vered directly to and accepted "Acceptance and Inspection of Purchases. - Deliveries
by the end-users and not to the of items purchased by the local government units shall be
General Services Officer. accepted first by the General Services Officer xxx before
inspection."
Per validation, the Audit team found out that the items
purchased are delivered directly to and accepted by the
end-users and not to the General Services Officer.

ICQ 15 The signatory in the acceptan- Weakness Annex 31 of LGU-NGAS provides the instruction below on
ce portion of the AIR is the Re- how to accomplish the Acceptance and Inspection Report
quisitioning Officer instead of (AIR) form:
the General Services Officer as "C. The assigned Property Officer shall acknowledge rece-
per instruction in Annex 31 of ipt of the items by indicating his name and signature the-
LGU-NGAS. reon, with remarks whether a complete or partial delivery
was made. Indicate the date of receipt."
Per validation, the Audit team found out that the signato-
ry in the acceptance portion of the AIR is the Requisitio-
ning Officer instead of the General Services Officer.

ICQ 16 The auditee has not shown an Weakness Annex 31 of LGU-NGAS provides the instruction below on
official order from the LCE as how to accomplish the Acceptance and Inspection Report
proof that an authorized ins- (AIR) form:
pection committee was orga- "D. The report shall be signed by the authorized Inspecti-
SUMMARY OF GAPS T10
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nized. on Officer/Committee who conducted the inspection and
verification of the items to determine if they conform
with the specifications. Indicate the date of inspection."
Further, sec. 118 of LGU-NGAS provides:

"Acceptance and Inspection of Purchases. - Inspection
of purchases shall be made by the authorized inspector/s
for conformity with specification in the order."
Per validation, the Audit team found out that the auditee
has not shown an official order from the LCE as proof
that an authorized inspection committee was organized.

ICQ 17 A copy of an AIR shows that Weakness Annex 31 of LGU-NGAS provides the instruction below on
the signatory in the acceptance how to accomplish the Acceptance and Inspection Report
portion is the Requisitioning O- (AIR) form:
fficer instead of the Property "C. The assigned Property Officer shall acknowledge rece-
Officer while the signatory in ipt of the items by indicating his name and signature the-
the inspection portion is the reon, with remarks whether a complete or partial delivery
General Services Officer inste- was made. Indicate the date of receipt."
ad of the Inspection Commit-
tee. Furthermore, the remarks "D. The report shall be signed by the authorized Inspecti-
under inspection portion only on Officer/Committee who conducted the inspection and
indicates that the quantity is verification of the items to determine if they conform
inspected, verified and found with the specifications. Indicate the date of inspection."
ok but does not include speci-
fications. Per validation, the Audit team found out that the signato-
ry in the acceptance portion is the Requisitioning Officer
instead of the Property Officer while the signatory in the
inspection portion is the General Services Officer instead
of the Inspection Committee. Furthermore,the remarks
under inspection portion, only indicates that the quantity
is inspected, verified and found ok but does not include
specifications.

ICQ 20 The recording of the delivered Weakness Sec.119 of LGU-NGAS provides:
and inspected supplies is not "Property Records to be Maintained. - Deliveries of su-
immediately done after the pplies or property shall be immediately recorded in the
completion of the AIR. The re- property records on the basis of the AIR and other suppo-
cording in the stock card is do- rting documents."
ne only after the issuance of
the supplies to the requisition- Per validation, the Audit team found out that the recor-
ing office and limited only to ding of the delivered and inspected supplies is not imme-
supplies purchased through diately done after the completion of the AIR. The recor-
consolidated procurement. ding in the stock card is done only after the issuance of
the supplies to the requisitioning office and limited only
to supplies purchased through consolidated procurement.

ICQ 22 The storage facility of the GSO Weakness Sec. 1, Chapter 1, Subtitle B, Title 1, Book V, EO 292
is not secured, has very limited states that:
space and infested with ter- "Declaration of Policy.—All resources of the government
mites. shall be managed, expended or utilized in accordance
SUMMARY OF GAPS T10
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with law and regulations and safeguarded against loss or
wastage through illegal or improper disposition to ensure
efficiency, economy and effectiveness in the operations
of government."
Per validation, the Audit team found out that the storage
facility of the GSO is not secured, has very limited space
and infested with termites.

law. (Compliance and Operations Risk)
ICQ 23 There is no control applied by Weakness Art. 440, IRR of RA7160 states that:
the warehouse man to monitor "Responsibility for Proper Use and Care of Government
and record the movement of Property. - The person in actual physical possession of or
supplies and property in the entrusted with the custody or control of supplies or pro-
storage room. perty shall be responsible for the proper use and care of
the same and shall exercise due diligence in the utilization
and safe keeping thereof. He shall likewise keep a comp-
lete and updated record of such supplies and property and
shall render and account thereof semi-annually to the he-
ad of office or department concerned."
Per validation, the Audit team found out that there is no

control applied by the warehouse man to monitor and
record the movement of supplies and property in the
storage room. The warehouse man only records the in-
coming supplies to be stored in the storage room in a ye-
llow pad/bond paper. Thus, the use of yellow pad and
bond paper in recording is susceptible to loss, misplace or
damage.

ICQ 25 The preparation of Requisition Weakness Annex 33 of LGU-NGAS provides the instruction below on
and Issue Slip (RIS) is not based how to accomplish the RIS:
on the SAI. "B. This form shall be used to request for goods or supp
lies carried in stocks based on the SAI received from
the Accounting division."
Further, items 13 to 16 of the same manual provides the

appropriate signatories in the RIS, thus:
"13. Requested by - shall be signed by the personnel re-
questing for the supplies.
14. Approved by - shall be signed by the Head of Requisi-
tioning office.
15. Issued by - shall be signed by the personnel in-charge
in the issuance of the supplies.
16. Received by - shall be signed by the person receiving
the supplies."
Per validation, the Audit team found out that the prepara-
tion of RIS is not based on SAI from the Accounting Office.
Furthermore, a copy of RIS no. 0884-12-2019 discloses
that the signatories are not consistent with the instruc-
tions in the quoted manual.

SUMMARY OF GAPS T10
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ICQ 27, ICQ 72 The GSO does not consolidate Weakness Sec. 121 of LGU-NGAS provides:
& ICQ 73 weekly the RIS and does not "Reporting on Issuance of Supplies/materials. - The
submit the same to the acco- General Services Officer xxx, shall consolidate weekly the
unting using Supplies and Ma- RIS for which supplies and materials were issued using
terials Issued (SSMI). the Supplies and Materials Issued (SSMI). The SSMI toge-
ther with the original copy of the RIS shall be submitted
to the chief accountant, who shall compute cost of suppli-
es issued and ending inventory using the moving average
method. Based on the SSMI, a JEV shall be prepared to
record the expenditures using appropriate expenditure
accounts."
Per validation, the Audit team found out that the GSO
does not consolidate weekly the RIS and does not submit
the same to the accounting using Supplies and Materials
Issued (SSMI). Thus, the GSO and Accounting records can-
not be reconciled.

ICQ 31 The latest membership of the Weakness COA Circ. 89-296, IV provides:
Appraisal and Disposal Commi- " AUTHORITY OR RESPONSIBILITY FOR PROPERTY DIS-
ttee is not updated. POSAL/DIVESTMENT - Pursuant to existing laws on the
matter, the full and sole authority and responsibility for
the divestment or disposal of property and other assets
owned by the local government units shall be lodged in
its head who shall constitute the appropriate committee
or body to undertake the same."
Per validation, the Human Resource Management Office's

record discloses that two of the committee members
have retired from service. Thus, the latest Appraisal and
Disposal Committee membership is not updated.

guidelines. (Compliance and Operations Risk)
ICQ 35 The GSO uses the Inventory Weakness Sec. 125 of LGU-NGAS provides:
and Inspection Report of Un- "Disposal of Supplies or Property - Disposal procedures
serviciable Property (IIRUP) and shall be in accordance with applicable rules and regula-
Waste Material Report (WMR), tions on supply and property management in local gover-
however,the columns from Ac- nment units. The Waste Material Report (WMR) and the
cumulated Depreciation to Car- Inventory and Inspection Report of Unserviceable Proper-
rying amount are empty. ty (IIRUP) shall be used."
Further, appendix 67 of Government Accounting Manual

provides instructions on how to accomplish the IRRUP
form, thus:
"Accumulated Depreciation - accumulated depreciation
of unserviceable PPE
Accumulated Impairment Losses - accumulated impair-
ment losses of unserviciable PPE
Carrying Amount - cost less accumulated depreciation
and accumulated impairment losses"
Per validation, a copy of the latest Inventory and Inspec-

tion Report of Unserviciable Property (IIRUP) (as of June,
2020) discloses that the columns on accumulated depre-
ciation, accumulated impairment loses and carrying
ammount are empty.
SUMMARY OF GAPS T10
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ICQ 43 No public auction was conduc- Weakness Art.444 of RA 7160 states that:
ted on the latest disposal att- " Modes of Disposition of Property. - As a general rule,
empt made by the Disposal Co- sale of property owned by the LGU shall be made only
mmittee despite the availability through public auction. Other modes of disposal maybe
of the appraised value provided resorted to only when public auction was failed."
by the COA as floor price in the
public auction. Further, Sec. 165 of COA Circ. 92-386 states that:
" Public Auction as the Primary Mode of Disposal. - Su-
pplies or Property which have become unserviceable or no
longer needed shall be sold, whenever applicable, at pub-
lic auction, subject to applicable rules and regulations."
Additionally, COA Circ. 89-296 states that the Disposal

Committee shall conduct public auction based from the
inspection report prepared by the Technical property ins-
pector or the personnel in the COA-TSO Central Office.
Lastly, part I - Introduction of National Budget Circular

(NBC) provides that " Disposal proceedings should be
immediately initiated to avoid further deterioration of
the property and consequent depreciation on its value."
Per validation,the audit team found out that no public

auction was conducted on the latest disposal attempt
made by the Disposal Committee despite the availability
of the appraised value provided by the COA as floor price
in the public auction.

law and guidelines. (Compliance and Operations Risk)
ICQ 48,49, There is no proof that an In- Breakdown COA Circular 2020-006 provides that " The head of the
50, 54 & 55 ventory Committee was cons- agency shall create an Inventory Committee xxx. The in-
tituted to conduct semestral ventory committee shall have atleast one (1) member
physical count of inventory fron the accounting and property division units of the
items by type in the book of agency. "
accounts and consequently, no
Report of Physical Count of In- Further, Section 124 of LGU-NGAS states that " The Local
ventory (RPCI) was submitted Chief Executive shall require periodic physical inventory
to the COA of supplies or property.Physical count of inventory items
by type shall be conducted semestrally and report in
the Report of the Physical Count of Inventories (RPCI).
This shall be submitted to the COA not later than July 31
and January 31 of each year for the first and second se-
mesters,respectively."
Per validation,the audit team found out that there is no

proof that an Inventory Committee was constituted to
conduct semestral physical count of inventory items by
type in the book of accounts and consequently, no Re-
port of Physical Count of Inventory (RPCI) was submitted
to the COA

ICQ 51 & Only the Property Office con- Weakness COA Circular 2020-006 provides that " The head of the
52 ducts physical counting of PPEs agency shall create an Inventory Committee xxx.The in-
based on GSO records without ventory committee shall have atleast one (1) member
SUMMARY OF GAPS T10
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consideration of PPELCs of Ac- from the accounting and property division units of the
counting. agency. "
The same guidelines also states that upon the completion

of the physical count, the inventory committee shall pre-
pare the RPCPPE xxx."
Lastly, Section 124 of LGU-NGAS states that " Physical

count of property, plant, and equipment by type shall be
made annually and reported on the Report on the Physi-
cal Count of Property, Plant and Equipment (RPCPPE).
Per validation, the audit team found out that only the
GSO personnel conducts physical counting of PPEs based
on GSO records without consideration of PPELCs of Ac-
counting.

ICQ 57 The stickers attached to PPEs Weakness 5.7 of COA Circular 2020-006 states that:
do not contain any information "For easy identification, the property number shall be
about the property. prominently shown in the property sticker, in addition to
the following vital information on the PPE item:
a.) Description of the Property;
b.) Model number;
c.) Serial number;
d.) Acquisition date/Cost;
e.) Person accountable;
f.) Space for the validation /signature of the Inventory
Committee."
Per validation, the audit team found out that the stickers
attached to PPEs do not contain any information about
the property.

ICQ 58 & There is no approved Physical Breakdown 5.9 of COA Circular 2020-006 states that:
59 Inventory Plan (PIP) by the LCE " In coordination with the Property Division/Unit, the In-
for the actual physical count ventory Committee shall plan/strategize on how to con-
of the PPEs. Consequently, no- duct and complete the physical inventory within the pres-
thing could be submitted to cribed period. It shall prepare a Physical Inventory Plan
COA. (PIP) xxx."
Further, 5.10 of the same Circular states that:

"The Physical Inventory Plan(PIP) shall be approved by
the head of the agency."
Lastly, 5.11 of the same Circular states that:

"The Inventory Committee shall submit the approved PIP
to the COA audit team at least 10 calendar days before
the scheduled start of inventory taking activities."
Per validation, the audit team found out that there is no

approved Physical Inventory Plan (PIP) by the LCE for the
actual physical count of the PPEs. Consequently, nothing
could be submitted to COA.

SUMMARY OF GAPS T10
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ICQ 60 Only the Supply Officer from Weakness 5.12 of COA Circular 2020-006 states that:
the GSO conducts the physical "Property records shall be updated based on the results of
counting and not the Inventory the physical inventory and reconciled with accounting re-
Committee as a whole. There- cords to come up with the reconciled balances of PPE ac-
fore, the results of the count- counts to be considered as the correct balance of the
ing since then were not recon- agency's PPEs."
ciled with the accounting rec-
ords. Per validation, the audit team found out that the Supply
Officer from the GSO only conducts the physical counting
and not the Inventory Committee as a whole. Therefore,
the results of the counting since then were not reconciled
with the accounting records.

ICQ 61 The GSO does not keep and Breakdown Volume II of Government Accounting Manual provides
maintain the following PPE the following:
cards: "The LLIPC shall be maintained by the General Services
a.) Land and Land Improveme- Office for each property classified as Land and Land Im-
nts Property Card (LLIPC); provement.
b.) Other Public Infrastructure The OPIPC shall be kept in the GSO for each public infra-
Property Card (OPIPC). structure other than local road.
c.) Buildings and Structure Pro- The BSPC shall be kept in the GSO and shall be maintined
Property Card (BSPC). for each building or structure."
The auditee failed to present proof that the above men-

tioned property cards are kept and maintained at the GSO.

manual. (Compliance and Operations Risk)
ICQ 62 & 63 The Auditee failed to show pro- Breakdown Article 122,IRR of the Local Government Code states that
of that they perform archival one of the functions of the General Services Offices is to
and record management with " perform archival and record management with respect
respect to records of offices to record of offices and department of the LGU."
and departments of the PLGU
Per validation,the audit team found out that the GSO
does not perform the functions mentioned in the quoted
provision above.

ICQ 64 The Auditee failed to show pro- Breakdown Article 122,IRR of the Local Government Code states that
of that they maintain and one of the functions of the General Services Offices is to
supervise the following servi- " Maintain and supervise janitorial, security, landscaping
ces in all public buildings and and other related services in all public buildings and other
other real properties owned real property,whether owned or leased by the LGU."
or leased by the PLGU:
a.) Janitorial; The Auditee failed to show proof of that they maintain
b.) Landscaping and supervise the following services in all public buildings
and other real properties owned or leased by the PLGU:
a.) Janitorial;
b.) Landscaping

ICQ 65 The Auditee failed to show pro- Breakdown Article 122,IRR of the Local Government Code states that
of that they collate and dis- one of the functions of the General Services Offices is to
seminate information regar- " Collate and disseminate information regarding prices,
ding prices, shipping, and other shipping, and other costs of supplies and other items co-
SUMMARY OF GAPS T10
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cost of supplies and other mmonly used by the LGU."
items commonly used by the
PLGU. The Auditee failed to show proof of that they collate and
disseminate information regarding prices, shipping, and
other cost of supplies and other items commonly used
by the PLGU.

ICQ 67 There is no Citizen's Charter Breakdown Sec. 1, Rule IV, IRR of RA 9485 states that: "The Citizen's
posted at the main entrance of Charter shall include vision and mission of the depart-
the GSO. ment, identification of the frontline services offered
a particular service, the officer or employee responsible
for each step, the maximum time to conclude the pro-
cess, documents to be presented by the client, with a
clear indication of the relevancy of said documents, the
amount of fees, the procedure for filing complaints in
relation to requests and applications, including names
and contact details of the officials/channels to approa-
ch for redress, allowable period for extension due to
unusual circumstances and feedback mechanisms, con-
tact numbers to call and/or persons to approach for
recommendations, inquiries, suggestions, as well as
complaints."

Citizen's Charter posted at the main entrance of the
GSO.

ICQ 68 There is no suggestion box ins- Breakdown Sec. 5, Rule VI, IRR of RA 9485 states that: " The office
talled inside the office or any agency shall intitute hotline numbers, short message
feedback mechanism form. service, information communication technology, or
other mechanisms by which clients may adequately ex-
press their complaints, comments or suggestions. It may
also institute one-stop shops or walk-in service count-
ers. Special lanes may be established for pregnant wo-
men, señor citizens, and persons with disabilities. "

suggestion box installed inside the office or any feed-
back mechanism form.

ICQ 70 The complete name of the re- Weakness Sec. 52, Chapter XI, Book IV of EO 292 states that: "Each
ceiving personnel in the outgo- department, bureau, office or agency shall keep and
ing logbook is not indicated. preserve a logbook in which shall be recorded in chro-
nological order, all final official acts, decisions, transac-
tions or contacts, pertaining to the department, bureau,
office or agency. Whenever the performance of an offi-
cial act is in issue, the date and the time record in the
logbook shall be controlling. The logbook shall be in the
custody of the chief Administrative Officer concerned
and shall be open to the public for inspection."
Per validation, the audit team found out that the com-
plete name of the receiving personnel in the outgoing log-
book is not indicated,thus, resulting to difficulty in the
back-tracking or retracing of the documents.
SUMMARY OF GAPS T10
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ICQ 71 The Auditee failed to show pro- Breakdown Volume II of Government Accounting Manual provides
of that they prepare and sub- the following:
mit the following reports to the " The RPCLLI is the form used to report on the physical
COA: count of the Land and Land Improvements owned by the
a.) Report on the Physical LGU.It shall be prepared yearly and be submitted to the
Count of Land & Land COA and Accounting Division/Unit not later than January
Improvements (RPCLLI) 31 of each year.
not later than January The RPCOPI is the form used to report on the physical
31 of each year to COA count of other public infrastructures (not otherwise pro-
b.) Report on the Physical vided with a specific report) owned by the LGU to be pre-
Count of Other Public sented by type of public infrastructure and its compo-
Infrastructure (RPCOPI) nent. It shall prepared yearly and be submitted to the
not later than January COA and Accounting Division/Unit not later than January
31 of each year to COA 31 of each year.
c.) Report on the Physical The RPCBS is the form used to report on the physical
Count of Building and count of building and structures owed by the LGU to be
Structures (RPCBS) not presented by building/structure and its component. It
later than January 31 shall be prepared yearly and be submitted to the COA and
of each year to COA Accounting Division/Unit not later than January 31 of
d.) Report on the Physical each year.
Count of Equipment, The RPCEFFOPPE is the form used to report on the phy-
Furnitures and Fixtures sical count of Equipment by classification and type such
and other PPE (RPCEF- as: Machinery and Equipment (machinery, office equip-
FOPPE) not later the ment, information and communication equipment, etc.);
January 31 of each year Transportation Equipment (motor vehicles, trains, water-
crafts, etc.), furniture and fixtures, and other property,
plant and equipment.
It shall be submitted to the Auditor concerned and Acco-
unting Division/Unit not later than January 31 of each
year.
Per validation, the audit team found out that the auditee
does not prepare and submit the following reports to the
COA:
a.) Report on the Physical Count of Land & Land Impro-
vements (RPCLLI) not later than January 31 of each
year to COA.
b.) Report on the Physical Count of Other Public
Infrastructure (RPCOPI) not later than January 31 of
each year to COA.
c.) Report on the Physical Count of Building and Structu-
res (RPCBS) not later than January 31 of each year to
COA.
d.) Report on the Physical Count of Equipment, Furnitures
and Fixtures and other PPE (RPCEFFOPPE) not later the
January 31 of each year.

CONTROL UNIVERSE T11
C .U. Reference Confirmed Controls

No.
1 ICQ 3 The divisions are grouped primarily in the basis of major functions
to minimize duplication and overlapping of functions based on the
Organizational Structure of the General Services Office.
2 ICQ 8 The office of the General Services Officer prepares a Purchase Re-
quest for supplies and materials needed by the PLGU for the quar-
ter based on the approved Annual Procurement Program (APP) at
the beginning of the year.
3 ICQ 12 The requisitioning office prepares Purchase Request (PR) If the sup-
plies needed are not available from stock.
4 ICQ 13 The Head of Office or Department needing the supplies certifies as

to their necessity for official use and specifies the project or activi-
ty where the supplies are to be used.
5 ICQ 18 The inspector or inspection committee promptly submits

reports of all inspections finished during the day to their sup-
ervisors for evaluation and approval.
6 ICQ 19 The approved inspection report and other documents pertaining to

the inspection are part of the supporting papers of the Disburse-
ment Voucher covering the payment of the purchases.
7 ICQ 21 The GSO assigns number for each type of supply and maintain
Stock Cards per stock number and Property Card per category of
property, plant and equipment.
8 ICQ 26 All issuances of supplies or property are properly receipted using

the forms prescribed under applicable rules and regulations on sup-
ply and property management in the local government units.
9 ICQ 30 An employee who transfers to another government office, retires,

resigns, dismissed, or separated from the service is required to se-
cure supplies/property clearance.
10 ICQ 32 The officer immediately accountable thereof returns the same to

the department head for the cancelation of Memorandum Receipt
(MR) when the supplies or property of a Local Government Unit
have become unserviceable from any cause, or are no longer need-
ed.
11 ICQ 33 The head of the department returns the same to the GSO using the
Property Return Slip (PRS) if no longer needed.
12 ICQ 34 The General Services Office, through the LCE, files an application
for its disposal to the Commission on Audit (COA).
Name: KIM A. LUMINGKIT Name: JOVELITYNIL M. RECOPELACION Name: FARAH ROSE M. JUMAWAN
Position/Designation: Auditor I Position/Designation: Auditor I Position/Designation: Accountant IV
Signature: Office: Provincial Internal Audit Services Office: PIASO
Name: DWIGHT REYNARD Q. CATIEL Date:
CONTROL UNIVERSE T11
C .U. Reference Confirmed Controls

No.
13 ICQ 36 The appraiser checks wether the corresponding form for disposal
has been properly accomplished before he/she commences the in-
spection of property to be appraised.
14 ICQ 37 The appraiser accomplishes the checklist for the unserviceable

equipment
15 ICQ 38 The appraiser conducts inspection of the property to be appraised.
16 ICQ 39 The appraiser determines the condition rating of the property.
17 ICQ 40 The appraiser conducts appraisal to determine the appraised value

using the Revised Formulae on Appraisal of Government Properties
Except Real Estate, Antique Property and Works of Art.
18 ICQ 41 The appraiser prepares an appraisal report after the appraisal.
19 ICQ 53 The GSO submits RPCPPE to the Auditor (COA) not later than Janu-
ary 31 of each year.
20 ICQ 56 There is a uniform property identification system for PPE wherein

a unique Property Number is assigned for each PPE item.
21 ICQ 61 The GSO maintains Local Road Network Property Card (LRNPC).
22 ICQ 64 The GSO maintains and supervises security services.
23 ICQ 66 The GSO has an internal control measures for fuel and oil con-
sumption.
24 ICQ 69 All employees in the GSO department wear ID during office hours.
25 ICQ 71 The GSO submits Report on the Physical Count of Local Road Net-
work (RPCLRN) to COA not later than January 31 of each year.
Name: KIM A. LUMINGKIT Name: JOVELITYNIL M. RECOPELACION Name: FARAH ROSE M. JUMAWAN
Position/Designation: Auditor I Position/Designation: Auditor I Position/Designation: Accountant IV
Signature: Office: Provincial Internal Audit Services Office: PIASO
Name: DWIGHT REYNARD Q. CATIEL Date:
REVIEW OF OTHER REPORTS T12
Type of Issue on Internal Conrol Action Taken by Validation by Disposition

Report Management Internal Audit of Report
(A) Unit
Name Name
Office Office
Date Date
Name of Office: Siquijor Provincial Treasurer's Office
Program/System: PTO Department
REFERENCE
(Control
Universe) CONTROL SIGNIFICANCE (S) MATERIALITY (M) AVERAGE TOTAL Total
Magnitude S&M SMCR
Impact on Impact on Expected of Average CONTROL Average
CO OO Visibility Benefits Quantitative Consequence S M Rating RISK (CR) Rating
Prepared by: Reviewed by:
Name: Name:
Office: Office:
Date: Date:
RANK
Program/System: Infrastructure Planning and Development Services

CONTROL ENVIRONMENT
1. Sakto ra ba ang gidaghanon sa mga trabahante sa Infrastructure Planning
and Development Services section?
2. Sakto ra ba ang gidaghanon sa mga sakyanan nga inyong magamit sa
operasyon?
3. Aduna ba oy competent team (dibisyon) sa PEO nga magmugna ug Survey
ug preparasyon sa Data para sa evaluation sa proyekto?
4. Aduna ba oy Geodetic Engineer nga gi-assign sa inyong departamento
para sa pagsurvey sa mga proposed project sites?
5. Aduna ba kamo’y mga ekwepo (equipment) para magamit sa Detailed
Engineering Survey para mabaw-an ang feasibility sa proyekto?
6. Aduna ba’y Material Quality Control (MQC) Unit nga mo evaluate sa mga
materyales nga gamiton para sa proyekto para masiguro nga ang mga
materyales mitukma sa quality standards?
7. Kompleto ba ang mga ekwepo (equipment) nga gigamit sa MQC Unit sa
pagtesting sa kalidad sa mga materyales?
8. Aduna ba kamo’y price list monitoring sa inyong departamento?
9. Aduna ba’y joint Construction Survey & Staking nga gibuhat sa PEO ug sa
Kontraktor?
10. Aduna ba’y Technical Staff nga capable sa pagsupervise sa proyekto
para makab-ot ang gitinguha nga resulta?
RISK ASSESSMENT
11. Aduna ba’y gi-instalar nga mga warning signs para magpahibalo sa mga
motorista sa kadalanan nga naay nagpadayon nga proyekto?
CONTROL ACTIVITIES
12. Aduna ba’y available staff nga andam muhimo ug modification plans sa
mga aktibidades para mapa-ubsan ang risgo sa pag-implimentar sa
proyekto?
13. Aduna ba’y Project Billboards/Sign Boards nga gibutang sa plastadang
lugar sa proyekto para magsilbing pahibalo sa publiko?
14. Aduna ba’y proper collaboration sa mga senior engineers para maghimo
ug mas epektibong mga pamaagi sa pag-implimentar sa proyekto?
Name: MARIGOLD F. YMA Name:
Position/Designation: Internal Auditor Services I Position/Designation:
Program/System: Infrastructure Planning and Development Services

MONITORING
15. Aduna ba kamo’y gi-establish nga proper schedule para sa proyekto ug
sa pagmonitor sa dagan niini?
16. Nagpahigayon ba kamo ug mga site visits para ma verify ang progress ug
ma identify ang mga potential ug critical issues?
17. Naa ba kamo’y logbook para irecord ang actual progress sa
konstruksiyon, kondisyon sa panahon ug uban pang mga pertinenting
datus sa job-site?
18. Inyo bang gi-evaluate ang performance sa kontraktor?
19. Aduna ba’y periodic submission of partial accomplishment report ug
field documentation nga gihimo ang kontraktor?
20. Aduna ba’y Notice to Proceed (NTP) para sa proyekto nga gi-isyo ang
Local Chief Executive?
Name : MARIGOLD F. YMA Name:
Signatu : Signature:
Position/Designation: Internal Auditor Services I Position/Designation:
Office : of the Provincial Internal Audit Services Office:

Gso Final

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INTERNAL CONTROL QUESTIONAIRE/CHECKLIST T2

Name of Office: General Services Office

Area Control Statement RESPONSE Remarks

Area Control Statement RESPONSE Remarks

D.1 Disposal of Real Property and Improvements

b.) Copy of the SP Resolution or Ordinance? 0 0 4 3 7 0 wla pa sila nakasulay

c.) Certification issued by the Zoning Administrator? 0 0 4 3 7 0 wla pa sila nakasulay

Area Control Statement RESPONSE Remarks

Area Control Statement RESPONSE Remarks

Area Control Statement RESPONSE Remarks

Area Control Statement RESPONSE Remarks

INFORMATION AND COMMUNICATION

Area Control Statement RESPONSE Remarks

INFORMATION AND COMMUNICATION

Name of Office: Siquijor Provincial General Services Office

Name of Office: Siquijor Provincial General Services Office

Name of Office: Siquijor Provincial General Services Office

Name of Office: Siquijor Provincial General Services Office

Name of Office: Siquijor Provincial General Services Office

Name of Office: Siquijor Provincial General Services Office

Name of Office: Siquijor Provincial General Services Office

Activity Procedure Person/Unit Timeline/Indica- Form/Document Form/Document

Supply and Property

Conformed by: Conformed by:

Activity Procedure Person/Unit Timeline Form/Document Form/Document

Conformed by: Conformed by:

Activity Procedure Person/Unit Timeline Form/Document Form/Document

Conformed by: Conformed by:

Activity Procedure Person/Unit Timeline/Indica- Form/Document Form/Document

Conformed by: Conformed by:

Activity Procedure Person/Unit Timeline/Indica- Form/Document Form/Document

Conformed by: Conformed by:

Activity Procedure Person/Unit Timeline/Indica- Form/Document Form/Document

Conformed by: Conformed by:

Activity Procedure Person/Unit Timeline/Indica- Form/Document Form/Document

Conformed by: Conformed by:

Activity Procedure Person/Unit Timeline/Indica- Form/Document Form/Document

Conformed by: Conformed by:

No. Reference/ Type of Control Control Statements

No. Reference/ Type of Control Control Statements

NP Act. N/A N/A There is no approved PDPFP as of this audit.

INTERNAL AUDIT UNIT

Testing and Sampling Methodology

Audit Techniques Reference/ Sampling Method Total Population Sample Size

Source of Evidence Date of the Name of CONTROL ATTRIBUTES Audit Notes

Name of Evidence Date of the Name of CONTROL ATTRIBUTES Audit Notes

Source of Evidence Date of the Name of CONTROL ATTRIBUTES Audit Notes

Section 122,IRR of RA 7160 states that the GSO shall "pe-

This indicates non-compliance with the 4 Es of opera-

Further, Sec. 440, IRR of RA 7160 states that "the person

This indicates a non-compliance with the abovementio-

Conducting regular meeting is one of the effective and

This indicates non-compliance with the abovementioned

This indicates non-compliance with the above-mentioned

Further, Sec.122 of LGU-NGAS provides the following

This indicates non-compliance with the above-mentioned

This indicates non-compliance with the above-mentioned

This indicates non-compliance with the above-mentioned

Further, sec. 118 of LGU-NGAS provides:

This indicates non-compliance with the above-mentioned

This indicates non-compliance with the above-mentioned

This indicates non-compliance with the above-mentioned