CY 2020 ADAC Audit

EXIT CONFERENCE
Cum
LEAD with DILG
COMMON AUDIT FINDINGS
INDICATOR 1 1. No PPA representative
2. Vice Chairperson is not the PNP representative
INDICATOR 2 1. Certification of MBO indicates POC funds in its entirety and not the anti-illegal
drugs funds specifically.
INDICATOR 3 1. Uploaded data is not the same with the data in the hard copy
2. No AD and/or No PAR
INDICATOR 4 1. Some LGUs did not upload MOV/documents re financial AND technical support
2. CBRP plan is insufficient in form and/or substance
INDICATOR 5 1. Some LGUs only uploaded minutes. No notice of meeting uploaded
INDICATOR 6 1. Most of the LGUs uploaded PNP AARs. It is recommended that the LGU itself
should have its own innovation.
TRENDS ON ADAC FUNCTIONALITY

FUNCTIONALITY OF C/MADACs
30

25

20

15

10

0
2019 2020 2021

HIGH MODERATE LOW

LEAD with

DILG
Legal Education And policy Discussion with
DILG Officers October 17, 2020
Department Opinions are mere technical
interpretation of laws and policies, as
such, without prejudice to the opinion or
rulings of other tribunal exercising
judicial and quasi judicial functions.

LEAD
with
DILG
LEAVE OF LOCAL OFFICIALS LEAD
with
LO 89 s. 2021 dated July 22, 2021
DILG
ON ISSUE OF ACCRUAL AND CUMULATION
Leave credits shall be cumulated up to ONE (1) YEAR ONLY and shall be
commuted yearly. (CSC-DBM JMC No. 1 series of 2004)
COMMUTATION CUMULATION
Conversion of unused leave credits to their Incremental acquisition of unused leave credits
corresponding value (CSC MC 41 series of by an official/employee (CSC MC 41 series of
1998 re Rule XVI of the IRR of EO 292 as 1998 re Rule XVI of the IRR of EO 292 as
amended) amended)
LEAVE OF LOCAL OFFICIALS LEAD
with
LO 89 s. 2021 dated July 22, 2021
DILG
COVERAGE OF BARANGAY OFFICIALS IN THE EXPANDED
MATERNITY LEAVE LAW

 LGU officials and employees, including those in the barangay level, are
covered by RA 11210. They fall under the “public sector” category. (Ref :
Sec. 4 of RA 11210 ; Sec. 1(h),Rule II of its IRR)
 Expanded Maternity Leave : 105 DAYS
LEAVE OF LOCAL OFFICIALS LEAD
with
LO 89 s. 2021 dated July 22, 2021
DILG
BASIS OF DEDUCTING LEAVE CREDITS
 Deduction shall be based on the absence of the Sanggunian members
during session. (CSC-DBM JMC No. 1 series of 2004)
 The PB or Sangguniang Barangay member earns his leave credits per
REGULAR session (1.25 leave credits per session)
LEAVE OF LOCAL OFFICIALS LEAD
with
LO 89 s. 2021 dated July 22, 2021
DILG
BASIS OF DEDUCTING LEAVE CREDITS
 Deduction shall be based on the absence of the Sanggunian members
during session. (CSC-DBM JMC No. 1 series of 2004)
 The PB and Sangguniang Barangay member earns his leave credits per
REGULAR session (1.25 leave credits per session)
LEAVE OF LOCAL OFFICIALS LEAD
with
LO 89 s. 2021 dated July 22, 2021
DILG
LEAVE OF ABSENCE OF A LOCAL OFFICAL WHO WAS
DETAINED/ARRESTED
 While in jail, the official’s services were considered automatically suspended.
He/She could not be expected to file the corresponding application for leave
of absence, because whether he likes or not, he could not possibly report to
work.
 Per CSC Resolution No, 991879 dated August 22, 1999, a detained
employee shall be automatically suspended from office.