Template 3 and 4 New Autosaved

START
Let the Department fill up the LGU Internal Control

Document
Submit to IAS
IAS will formulate Questionnaires
Let (at least 3 respondents) of the Department answer

the Questionnaires
Return the questionnaires (with corresponding answer) to

IAS
IAS will tally the result using the Tally Sheet of ICQ
IAS will ask for Narrative Procedures based on standards
Submit the Narrative procedure to IAS
IAS will identify the for Control of Activities based on

Narrative Procedure
IAS will conduct a WALKTHROUGH for justification
IAS will make a summary of Control
IAS will conduct a Test of Control based on the identified

Control of Activity
IAS will make a Control Universe Report (Confirmed Yes)
IAS will make a Summary of Observations (Confirmed No)
Formulation of BAR
(IAS will use the Summary of Control Activities and its sub-
control Activities, Control Universe (Confirmed YES) and
Summary of Observation (Confirmed NO) for Strategic
Planning
Formulation of BAR
(IAS will use the Summary of Control Activities and its sub-
control Activities, Control Universe (Confirmed YES) and
Summary of Observation (Confirmed NO) for Strategic
Planning
END
Republic o
Provinc
Provincial G
Intern
DEPARTMENT/OFFICE B
NAME OF OFFICE :
PART I - BACKGROUND FORMATION
COMPONENT
1
Creation and Mandate
Organizational Objective/s
Vision/ Mission
Functions
Leadership
Personnel Complement
- add the per division

Financial Highlights
Major Programs and Projects
Significant Accomplishments
Public Service Sector Context

a) Public Service Organization Providing
Public services
Public Entities –government

agencies and offices
Private Entities providing public
services
b) Constituents or Public to Serve
c) Stakeholders (indicate their

interest/stake)
Internal
External
Suppliers and Contractors

Republic of the Philippines
Province of Masbate
Provincial Governor's Office
Internal Audit Unit
PARTMENT/OFFICE BACKGROUND INFORMATION

ICE OF PROVINCIAL ENGINEER - MOTORPOOL DIVISION
DESCRIPTION
2
n of the Province of Masbate
bate is a self-sustaining globally competitive agri-industrial economy where people are provided with basic social services throu
parent and God-Centered governance.
ion of the Province of Masbate

basic purpose of the Provincial Government of Masbate is to:
omote the economic development of the province;
eliver basic social services to the people;
evelop the human capital;
nhance social and political stability.
n of the Office of Provincial Agriculturist
ion of the Office of Provincial Agriculturist

W OF OPERATION
TORPOL DIVISION)
perators will report to the equipment inspector or foreman about his unit.
spector / Foreman will do the inspection of the unit, assess and assign mechanics to work on the unit.
echanics will report to the foreman regarding his findings and list down the needed spare parts.
reman will then inspect the defective parts and submit report to the Division Chief (Supervising Mechanical Engineer).
vision Chief will verify the defective parts and make the necessary requisitions and submit to the Provincial Engineer for approv
the Supply Officer.
e Supply Officer submits the requisitions to the General Services Office.
G, PEO,
ulaton of the Whole Province, Disparity Barangays,
-SULONG UNIT,
's, PO's, DA-RFO 12, MLGU's of Masbate, (Rural Improvement Club, CDA
Republic of the Philippin
Province of Masbate
Provincial Governor's Offi
Internal Audit Unit
BASELINE ASSESSMENT ON INTERNAL
PART II – DOCUMENTATION OF INTERNAL CONTROLS
Criteria Per NGICS Laws, Rules and Regulations (LRRs)
RA 7160 0r The Local Government Code (Section

CONTROL 482, Article 12 - Function of Provincial
ENVIRONMENT Agriculturist)
RA 8435 0r The Agirculture and Fishery

Modernization Act (AFMA)
RA 9184 - GPRA and Its Revised IRR
Agri-Fishery 5 Year Development Plan
AgriPinoy HVCC Program

RA No. 9520 - Philippine Coop. Code of 2008
Approved Designs and Logframes
Approve Financial Plans

Province of Masbate
rovincial Governor's Office
Internal Audit Unit
MENT ON INTERNAL CONTROL SYSTEM
Subject, purpose, objective and salient

Ref. and Date Audit Notes
provisions
October 8, 1991 Legal Basis of LGU None
December 22, 1997 Legal Basis of LGU None
Governing rules of procurement of Goods and None

Infra.
None
None
None
Planned Activities and Timeframes None
Budgetary requirements None

Province of Masbate
Internal Audit Unit
PART III - REVIEW OF PERFORMANCE
Key Performance Indicators (KPIs)

Percentage of
PROGRAM / Total number of Projects Monetary Value Variance
Major Final Output Accomplishment
PROJECT/ACTIVITY (Monetary Value)
(Actual / Target)
Target (Projects to be Actual Projects Actual Amount
Target Budget
Completed) Accomplished Utilized
Infrastructure Development Construction
Extension Support, Training/Seminars/

Education & Training Workshop Conducted
Services
Agricultural / Fisheries
Release of Agricultural Supplies & Equipment
Supplies / Farm Inputs Distributions
Capability Building on Training/Seminars/

Fisheries Workshop Conducted
Province of Masbate
Internal Audit Unit
INTERNAL CONTROL QUESTIONNA

NAME OF OFFICE : OFFICE OF PROVINCIAL ENGINEER
DIVISION : MOTORPOOL
No. Question Yes
CONTROL ENVIRONMENT
1. a. Does MOTOR POOL comply with the policies, standards and
guidelines promulgated by the CSC to promote economical, efficient and
effective personnel administration?
b. Are there plans and programs adopted to promote economical,

efficient and effective personnel administration within the Office? [Sec. 12
(3), Chapter 3, Subtitle A, Title I, Book V, EO 292, “Administrative Code of
1987”]
2. Does MOTOR POOL perform functions and tasks using the least amount
of resources within a specific timeframe? (DBM Circular Letter No. 2008-
8, 23 October 2008, “National Guidelines on Internal Control Systems
(NGICS),” pp. 11- 12)
3. Does the MOTORPOOL adopt and implement control policies and

measures on the
b. Segregation offollowing:
functions a.
forDelegation
processing,ofreviewing,
authority and supervision?
recording, custody
and approval?
c. Access to resources and records?

d. Completeness and integrity of transaction documents and reports?
e. Verification of transactions and reconciliation of records and data?

[DBM Circular Letter No. 2008-8, 23 October 2008, the “National
PERSONNEL Guidelines on Internal Control Systems (NGICS),” pp. 27-28]
ADMINISTRATION
AND MANAGEMENT
PERSONNEL
ADMINISTRATION
AND MANAGEMENT
4. a. Does MOTORPOOL establish, administer and maintain qualification
standards?
b. Is the establishment, administration and maintenance of qualification

standards with the assistance and approval of the Civil Service
Commission? (Sec.22, Chapter 5, Subtitle A, Title I, Book IV, EO 292,
“Administrative Code of 1987”)
5. a. Is the degree of qualifications of an officer or employee determined

based on the qualification standards for the particular position?
b. Do the qualification standards express the minimum requirements for

a position in terms of education, training and experience, civil service
eligibility, physical fitness, and other qualities required for successful
performance? (Sec.22, Chapter 5, Subtitle A, Title I, Book IV, EO 292,
6. Does MOTOR POOL promote the primacy of public interest over

personal interest in the performance of duties? (Sec. 1, Rule III, Rules
Implementing RA 6713, “Code of Conduct and Ethical Standards for Public
Officials and Employees”)
7. Do MOTOR POOL employees perform and discharge their duties with

the highest degree of excellence, professionalism, intelligence, and skill?
(Sec. 4(A) Norms of Conduct of Public Officials and Employees, Republic
Act (RA) No. 6713, the “Code of Conduct and Ethical Standards for Public
Officials and Employees,” 20 February 1989)
1. Does MOTOR POOL follow R.A. 9184 and its Implementing Rules &
Regulations:
a. Attendance as End-User of Bids and Awards Committee?
b. Does the office follow the Philippine Bidding Documents?
PROCUREMENT OF c. Is the office compliant to Philgeps and General Publications? (Republic
SPARE PARTS FOR Act 9184, Government Procurement Reform Act”)
HEAVY EQUIPMENTS
AND OTHER MOTOR 2. Does MOTOR POOL have a petty cash fund for emergency purchases of
VEHICLES vehicle spare parts?
If YES, has the cash advance for the petty cash fund been regularly settled
or liquidated within the prescribed period? (Sec. 5.1 and 5.8, COA Circular
No. 97-2002)
3. a. Are MOTOR POOL resources safeguarded against loss or wastage

through illegal or improper disposition to ensure economy, effectiveness
and efficiency in the operations of the Office?
b. Does the Department Head ensure that the foregoing policy on fiscal
responsibility is faithfully adhered to in all the financial affairs,
transactions and operations of MOTOR POOL? (Sec. I, Chapter 1, Subtitle
B, Title I, Book V, EO 292, “Administrative Code of 1987”)
4. Are all the MOTOR POOL funds or property under the administration or
control of the officer or employee used in accordance with the purpose
for which it was appropriated by law? (Sec. 80, Chapter 7, Book VI, EO No.
292, “Administrative Code of 1987” Manhit vs. Office of the Ombudsman,
G.R. No. 159349, 7 September 2007)
5. Does the Shop Foreman of the MOTOR POOL Division indorse properly
filled-up, signed and approved purchase requests of spare parts to the
Division Head befor indorsing the same to the General Services Office?
RISK ASSESSMENT
Does the MOTOR POOL Division conduct risk assessment or any similar
activity to identify, analyze and evaluate risks in the safeguarding of
equipments and its spare parts and in conducting minor and major
repairs? (Clause 4, 4.3.4, EC/ISO 31010:2009, the “Risk Management –
Risk Assessment Techniques,” 1 December 2009)
a. Does MOTOR POOL have qualified personnel assigned to

manage/maintain assets such as equipment and spare parts?
b. Does the MOTORPOOL Division conduct pre-inspection and require
report before the actual repair?
c. Is the pre-inspection report properly signed by the inspector and
approved by the Head of the MOTORPOOL Division?
RISK
IDENTIFICATION, d. Does the MOTORPOOL Division practice/observe the use of official
ANALYSIS AND forms in making requests/certification?
EVALUATION
Does the MOTOR POOL Division check the performance of their field
personnel?
Does the Office assign someone who checks the work done of every field
personnel?
Does the MOTOR POOL Division issue the necessary travel orders of their
personnel?
Does the Office keep a record of their personnel who conducts field work
and does it implement a "shifting scheme" to promote efficiency and
effectiveness in the workplace?
Does the Office have gate passes for personnel who will conduct field
work and for spare parts which are taken out of the store room?
CONTROL ACTIVITIES
c. Do the personnel assigned to be the custodian of the spare parts record

all spare parts taken in and out of the store room?
d. Does the logbook of spare parts include the person who either brought
in or took out the spare parts?
1. Does the Motorpool division have enough mechanics to do minor and
major repairs on heavy equipment?
2. Is there a letter request to be furnished or a form to be filled-out for
the conduct of minor and major repairs?
3. Does MOTOR POOL keep a record of all minor and major repairs made
by their mechanics?
CONDUCT OF MINOR
AND MAJOR REPAIRS 4. Is there a formulated standard operating procedure in the conduct of
minor and major repairs?
5. Is their quality checking of the repairs made by the mechanics?
6. Does the MOTOR POOL provide additional trainings to their mechanics
in accordance with the mandate of the law to perform and discharge their
duties with the highest degree of excellence, professionalism,
intelligence, and skill?
7. Does the MOTORPOOL Division keep a record of all the repairs made
and/or a record of the status of the on-going repairs?
8. Who checks the repairs made?
9. Does the Office keep a record of all tools, spare parts and equipment
that are taken into the field?
1. Does the inspector/checker actually check the spare parts to be used
for repairs?
2. Does the Chief of MOTOR POOL conduct periodic inspection of the
INSPECTION status of all on-going repairs?
3. Is there an actual checking of the repairs made as soon as the task was
finished?
4. Is there a record of all equipments that have undergone repairs?
INFORMATION AND COMMUNICATION
1. Do the personnel in charge for the maintenance of equipments

regularly inform his immediate supervisor (Chief of Motorpool Division) of
the condition of the same?
2. a. Does MOTOR POOL have a workflow chart showing procedures of

their work process or flow of documents?
b. Is the chart posted in conspicuous places in the MOTOR POOL Office

for the information and guidance of all concerned? (Sec. 4, Rule III, Rules
3. a. Does communication flow down, across, and up the organization,

throughout all components and the entire structure? [DBM Circular Letter
No. 2008-8, the “National Guidelines on Internal Control Systems
(NGICS),” 23 October 2008, p. 36 and 2.4 Information and
Communication, International Organization of Supreme Audit Institutions
(INTOSAI), the “Guidelines for Internal Control Standards for the Public
Sector,” 16 October 2004, p. 38]
4. Are written requests sent to MOTOR POOL by means of letters, or the
like, acted upon by the official or employee in charge within fifteen (15)
days from receipt thereof? (Sec. 3, Rule VI, Rules Implementing RA 6713,
“Code of Conduct and Ethical Standards for Public Officials and
Employees”)
COMMUNICATING
THE CONDITION OF
EQUIPMENTS
5. Does the MOTOR POOL prescribe rules, through appropriate office
order, on the proper authority to sign in the absence of regular signatory?
(Sec. 5, Rule VI, Rules Implementing RA 6713, “Code of Conduct and
Ethical Standards for Public Officials and Employees”); (Section 3, Rule III,
Implementing Rules and Regulations, RA 9485, “Anti-Red Tape Act of
2007”)
6. Does MOTOR POOL set up their respective service standards to be

known as the Citizens’ charter? (Section 1, Rule III, Implementing Rules
and Regulations, RA 9485, “Anti-Red Tape Act of 2007”)
7. Is the MOTOR POOL’s Citizens’ Charter in the form of information

billboards and published materials written in English, Filipino, or in the
local dialect? (Section 2, Rule IV, Implementing Rules and Regulations, RA
9485, “Anti-Red Tape Act of 2007”)
8. Is the Citizens’ Charter posted at the office’s main entrance or at the

most conspicuous place? (Section 2, Rule IV, Implementing Rules and
Regulations, RA 9485, “Anti-Red Tape Act of 2007”)
9. Is the implementation of MOTOR POOL’s Citizens’ Charter continually

monitored and periodically reviewed by their Chief? (Section 3, Rule IVI,
2007”)
10. Are all the transactions and processes in the MOTOR POOL made with
the permission or clearance from the LCE? (Section 1, Rule V,
2007”)
11. Are MOTOR POOL officers and employees in transacting with the
public provided with an official identification card which should be worn
during office hours? (Section 4, Rule VI, Implementing Rules and
12. a. Does MOTOR POOL have a public assistance/complaints desk in
their office?
b. Is there an officer or employee knowledgeable on frontline

services who is at all times available for consultation and advice?
c. Is the desk attended to even during break time? (Section 5, Rule

VI, Implementing Rules and Regulations, RA 9485, “Anti-Red Tape Act of
2007”)
13. Does the responsible officer or employee acknowledge receipt of

written applications, requests, and/or documents being submitted by
clients? (Section 2, Rule VI, Implementing Rules and
14. Does the acknowledgement indicate, by writing or printing clearly

thereon, the name of the receiving officer or employee, the unit where
he/she is connected with, and the time and date of receipt? (Section 2,
Rule VI, Implementing Rules and Regulations, RA 9485, “Anti-Red Tape Act
of 2007”)
15. Is the prescribed period to act upon all applications and/or requests
not longer than five (5) working days (in the case of simple transactions)
and ten (10) working days (in the case of complex transactions) from the
time the same was received? (Section 2 (4), Rule VI, Implementing Rules
and Regulations, RA 9485, “AntiRed Tape Act of 2007”)
16. Are all applications and/or requests in frontline services acted upon
within the period prescribed under the Citizens’ Charter? (Section 2 (4),
Rule VI, Implementing Rules and Regulations, RA 9485, “Anti-Red Tape Act
of 2007”)
17. Does MOTOR POOL keep and preserve a logbook in which shall be
recorded in chronological order, all final official acts, decisions,
transactions or contracts, pertaining to the agency/ organization? (Sec. 52,
Chapter 11, Book IV, EO 292, “Administrative Code of 1987”)
18. Does the MOTOR POOL Division monitor the attendance and
performance of their personnel?
29. Does the performance of MOTOR POOL Personnel regularly evaluated
and validated?
20. Does the Division Chief periodically check the status of all repairs?
MONITORING
1. Do the mechanics frequently conduct monitorial checking of the
condition of all the heavy equipments?
2. a. Does MOTOR POOL ensure that controls are operating as intended

and that they are modified appropriately for changes in conditions?
b. If yes, is it accomplished through ongoing monitoring activities,
separate evaluations or a combination of both? [DBM Circular Letter No.
2008-8, the 23 October 2008, “National Guidelines on Internal Control
Systems (NGICS),” p. 37 and 2.5 Monitoring, International Organization of
Supreme Audit Institutions (INTOSAI), the “Guidelines for Internal Control
Standards for the Public Sector,” p.41]
MONITORING OF ICS
3. a. Does the ongoing monitoring of internal control occur in the course
of the normal, recurring operations of MOTOR POOL?
b. Is the ongoing monitoring:

i. performed continually and on a real-time basis?
ii. ingrained in MOTOR POOL’s operations? [DBM Circular Letter No. 2008-
8, 23 October 2008, the “National Guidelines on Internal Control Systems
(NGICS),” p. 37 and 2.5 Monitoring, International Organization of Supreme
Audit Institutions (INTOSAI), the “Guidelines for internal Control Standards
for the Public Sector,” p. 41]
Administered by Accomplished by:

Name: Name:
Signature: Signature:
Position/Designation: Position/Designatio
Office: Office:
c of the Philippines
ince of Masbate
al Governor's Office
ernal Audit Unit
NTROL QUESTIONNAIRE
Remarks
No N/A (Please provide supporting

documents or explanation, if
necessary)
Accomplished by:
Name:
Signature:
Position/Designation:
Office:
Province of Masbate
Internal Audit Unit
TALLY SHEET
RESPONSE
No. Control Statement (1)

Yes (2) No (3) NA (4)
CONTROL ENVIRONMENT
effective personnel administration? 5 1

efficient and effective personnel administration within the Office? [Sec. 12 6
1987”]
of resources within a specific timeframe? (DBM Circular Letter No. 2008- 6
(NGICS),” pp. 11- 12)

measures on the
b. Segregation offollowing:
functions a.
forDelegation
processing,ofreviewing,
authority and supervision?
recording, custody 6
and approval?
5 1
c. Access to resources and records? 5 1
d. Completeness and integrity of transaction documents and reports? 6
e. Verification of transactions and reconciliation of records and data?

[DBM Circular Letter No. 2008-8, 23 October 2008, the “National 5 1
PERSONNE Guidelines on Internal Control Systems (NGICS),” pp. 27-28]
L
ADMINIST
PERSONNE
L
ADMINIST
RATION
AND 5 1
MANAGE 4. a. Does MOTORPOOL establish, administer and maintain qualification
MENT standards?
b. Is the establishment, administration and maintenance of qualification 5 1

standards with the assistance and approval of the Civil Service
5. a. Is the degree of qualifications of an officer or employee determined 5 1


eligibility, physical fitness, and other qualities required for successful 5 1

personal interest in the performance of duties? (Sec. 1, Rule III, Rules 6

(Sec. 4(A) Norms of Conduct of Public Officials and Employees, Republic 6
Regulations: 5 1
b. Does the office follow the Philippine Bidding Documents? 4 2
c. Is the office compliant to Philgeps and General Publications? (Republic 4 2

Act 9184, Government Procurement Reform Act”)
2. Does MOTOR POOL have a petty cash fund for emergency purchases of 5 1
vehicle spare parts?
PROCURE or liquidated within the prescribed period? (Sec. 5.1 and 5.8, COA Circular 6
MENT OF No. 97-2002)
SPARE
PARTS FOR
HEAVY
EQUIPME
NTS AND
PROCURE
MENT OF
SPARE
PARTS FOR 3. a. Are MOTOR POOL resources safeguarded against loss or wastage
HEAVY through illegal or improper disposition to ensure economy, effectiveness 6
EQUIPME and efficiency in the operations of the Office?
NTS AND
OTHER
MOTOR
VEHICLES b. Does the Department Head ensure that the foregoing policy on fiscal
responsibility is faithfully adhered to in all the financial affairs, 5 1
for which it was appropriated by law? (Sec. 80, Chapter 7, Book VI, EO No. 5 1
G.R. No. 159349, 7 September 2007)
filled-up, signed and approved purchase requests of spare parts to the 5 1
RISK ASSESSMENT
equipments and its spare parts and in conducting minor and major 5 1
a. Does MOTOR POOL have qualified personnel assigned to

6
b. Does the MOTORPOOL Division conduct pre-inspection and require 6

c. Is the pre-inspection report properly signed by the inspector and 6

RISK d. Does the MOTORPOOL Division practice/observe the use of official

IDENTIFIC 5 1
forms in making requests/certification?
ATION,
ANALYSIS
AND
EVALUATI Does the MOTOR POOL Division check the performance of their field
ON 6
personnel?
Does the Office assign someone who checks the work done of every field 6
personnel?
Does the MOTOR POOL Division issue the necessary travel orders of their 6
personnel?
and does it implement a "shifting scheme" to promote efficiency and 6
Does the Office have gate passes for personnel who will conduct field 6
CONTROL ACTIVITIES
1. a. Does MOTOR POOL establish policies and procedures to address

risks and to achieve the department’s objectives?[DBM Circular Letter No.
2008-8, the “National Guidelines on Internal Control Systems (NGICS),” 23 5 1
October 2008, pp. 31-32 and 2.3 Control Activities, International
Organization of Supreme Audit Institutions (INTOSAI), the “Guidelines for
Internal Control Standards for the Public Sector,” 16 October 2 p. 28]
b. Does the Chief of MOTOR POOL conduct periodic inventory of the 6

spare parts and equipments in their office?
2. a. Are all the money and properties (specifically equipments and spare
parts) officially received by any MOTOR POOL employee, in any capacity
or upon any occasion, accounted for as government funds and 5 1
government properties? (Sec. 42, Chapter 7, Subtitle B, Title I, Book V, EO
292, “Administrative Code of 1987”)
INVENTOR b. Does the supply officer actually receive the equipments and spare
Y OF 6
parts during delivery of the same?
EQUIPME
NTS AND
SPARE c. Is there a record of inventory of equipment and spare parts? 6
PARTS
d. Is there a form to fill-out or a letter request to be submitted to MOTOR

POOL whenever there are equipments or spare parts to be taken out of 2 4
the inventory room?
3. a. Are these equipments and spare parts considered as government
properties taken up in the books of the MOTOR POOL? (Sec. 42, Chapter 6
7, Subtitle B, Title I, Book V, EO 292, “Administrative Code of 1987”)
b. Does MOTOR POOL keep a record and duplicate copies of official

receipt of all their purchased spare parts for heavy equipments and other 5 1
motor vehicles?
4. a. Does the MOTOR POOL Division assign personnel who check the
inventory of spare parts in the store room? 2 4
b. Does the inventory of spare parts have a logbook? 6
c. Do the personnel assigned to be the custodian of the spare parts record 6
d. Does the logbook of spare parts include the person who either brought 6
1. Does the Motorpool division have enough mechanics to do minor and 6
2. Is there a letter request to be furnished or a form to be filled-out for

6
3. Does MOTOR POOL keep a record of all minor and major repairs made 5 1
by their mechanics?
CONDUCT
OF MINOR 4. Is there a formulated standard operating procedure in the conduct of
AND 5 1
MAJOR
REPAIRS
5. Is their quality checking of the repairs made by the mechanics? 6

in accordance with the mandate of the law to perform and discharge their 1 5
7. Does the MOTORPOOL Division keep a record of all the repairs made 2 4
8. Who checks the repairs made? 6
9. Does the Office keep a record of all tools, spare parts and equipment 3 3
1. Does the inspector/checker actually check the spare parts to be used 6

for repairs?
2. Does the Chief of MOTOR POOL conduct periodic inspection of the 6
status of all on-going repairs?
INSPECTIO
N 3. Is there an actual checking of the repairs made as soon as the task was 6
finished?
INSPECTIO
N
4. Is there a record of all equipments that have undergone repairs? 6

regularly inform his immediate supervisor (Chief of Motorpool Division) of 6
f the Philippines
e of Masbate
Governor's Office
al Audit Unit
LY SHEET
RESPONSE
No Ans Total (6) CU (7) Remarks (8)

(5)
6 5
6 6
*Resourcefullness or alternative
6 6 remedies
*Designation of OIC in the absence of

6 6 the Division Head; Designation of
OIC; There is an OIC
6 5 *Supply Officer
6 5 *Supply Officer
*GSO, Memo, Thru PR Porcurement
6 6 Plan and Purchase Orders; Trip
tickets are submitted
*GSO, Outgoing and incoming record

6 5 books; Record books; Evidenced by
travel orders;
*Chief Executive/HR Dept.,
Certificate of Competency; Certificate
6 5 of Competency; Submission of
Driver's License
*Chief Executive/HR Dept.,CSC

Eligibility and approval as permanent
6 5 employee, Approval as permanent
employee; Permanent status; I am
permanent employee
6 5 *Chief Executive/HR Dept.
6 5 *Chief Executive/HR Dept.
*We work overtime even without

6 6 pay, We render OT without pay; OT
without pay; I work OT without pay
6 6
6 5 *GSO
*GSO, Unaware of Procurement

6 4 Process
6 4 *GSO, BAC Process
*GSO, Provincial Engineer provides

subject to reimbursement rules;
Emergency purchases are done by
6 Provincial Engineer; Provincial
Engineer provides and then files
reimbursement
6 *GSO
*Kept safe in the stock room; Stock
6 6 room
6 5 *Provincial Engineer
*GSO, Used spare parts are turned

6 5 over to the Supply Officer, Stock
Room is well-equipped and safe
*Supply Officer, Approval is

6 5 sometimes made by Division Head
6 5 *No Document Presented
*I (Engr. Bravo) being the head,

*Supply Officer and Engineering
6 6 Aide, Supply Officer and Engineering
Aide,
*Verbal, Division Head Engr. Bravo

and Shop Foreman Alburo conducts
6 6 the inspection, Conduct of Pre-
inspection
6 6 *Verbal
*We submit Pre and Post Inspection

Report; PRs, gatepass, logbook,
6 5 purchase orders; Submission of
inspection reports; Trip tickets and
travel orders
*Assigned Checker; foreman or

6 6 supervisor in-charge; In-charge
foreman
*Assigned Checker; foreman or
6 6 supervisor in-charge
6 6 *Foreman or supervisor in-charge
*Depends on the nature of of work

and date of deadline (If the deadline
is near, the Head requires additional
personnel to work outside office
6 6 hours; We have no shifting scheme;
We work by groups or teams; No
shifting but we work by groups; No
Shifting but we do projects in groups
or teams
6 6 *Gatepass
*We practice "breakdown

6 5 maintenance";
*Thru the Supply Officer; Inspected

by the Division Chief or a Licensed
6 6 Mechanical Engineer in the asbence
of the Division Chief
*GSO; The supply officer is the one

6 5 receives and accepts that;
*Supply Officer, Provincial Engineer

sometimes checks the supplies first
6 6 before giving it to the Supply Officer;
Record book or Logbook of Supply
Officer
6 6 *Supply Officer
*Not addressed to Motor Pool but to

the Supply Officer, *There is only a
logbook to be filled-out whenever
6 2 you have take out any equipment or
spare parts; Only a logbook;
Logbook; Logbook
6 6
*GSO, Only original ones; no

6 duplicate copies; GSO; GSO keeps all
the recipts; GSO; GSO
*Supply Officer; Inventory is rarely

6 2 done; GSO conducts it
6 6 *Supply Officer
6 6 *Supply Officer; There is a logbook;
6 6 *Supply Officer
6 6 *HR
*Verbal Request, Verbal most of the

6 time, Logbook, Only a logbook;
Logbook; Logbook; Logbook
*Not sure, Unaware, Logbook; Only a

6 5 logbook or record book; Logbook
6 5
*Testing by Operation, Sometimes

Head of Division checks it, Post
6 6 inspection; Post inspection; Conduct
of Post Inspection
6 1 *No training seminars attended;
6 2 *Verbal report to the Division Head;
*Shop Foreman or Head, Head,

6 6 Foreman
*Supply Officer, Tools are owned by
6 3 the employee; Tools are owned by
the mechanic
*Supply Officer or Mechanic,
6 6 Mechanic
6 6
*Checking is made during office

6 6 hours only; It depends upon the
situation;
*Head of Division, Logbook; We have
6 6 a logbook; Logbook; Logbook
6 6 *Verrbal
Province of Masbate
Internal Audit Unit
TALLY SHEET
RESPONSE
No. Control Statement (1)

Yes (2) No (3) NA (4)
CONTROL ENVIRONMENT

effective personnel administration? 38 1

efficient and effective personnel administration within the Office? [Sec. 12
39
1987”]
of resources within a specific timeframe? (DBM Circular Letter No. 2008- 39
(NGICS),” pp. 11- 12)

measures on the following: a. Delegation of authority and supervision? 39
b. Segregation of functions for processing, reviewing, recording, custody

and approval? 38 1
c. Access to resources and records? 38 1
d. Completeness and integrity of transaction documents and reports? 39
PERSONNE e. Verification of transactions and reconciliation of records and data?

L [DBM Circular Letter No. 2008-8, 23 October 2008, the “National 38 1
ADMINIST Guidelines on Internal Control Systems (NGICS),” pp. 27-28]
RATION
AND
PERSONNE
L
ADMINIST
RATION
AND 4. a. Does MOTORPOOL establish, administer and maintain qualification
MANAGE standards? 38 1
MENT
b. Is the establishment, administration and maintenance of qualification

standards with the assistance and approval of the Civil Service 38 1
5. a. Is the degree of qualifications of an officer or employee determined 38 1


eligibility, physical fitness, and other qualities required for successful 38 1

personal interest in the performance of duties? (Sec. 1, Rule III, Rules 39

(Sec. 4(A) Norms of Conduct of Public Officials and Employees, Republic 39
Regulations: 38 1
b. Does the office follow the Philippine Bidding Documents? 29 10
c. Is the office compliant to Philgeps and General Publications? (Republic 29 10

Act 9184, Government Procurement Reform Act”)
2. Does MOTOR POOL have a petty cash fund for emergency purchases of 38 1
vehicle spare parts?
PROCURE or liquidated within the prescribed period? (Sec. 5.1 and 5.8, COA Circular 39
MENT OF No. 97-2002)
SPARE
PARTS FOR
HEAVY 3. a. Are MOTOR POOL resources safeguarded against loss or wastage
EQUIPME through illegal or improper disposition to ensure economy, effectiveness 39
NTS AND and efficiency in the operations of the Office?
OTHER
MOTOR
VEHICLES
HEAVY
EQUIPME
NTS AND
OTHER
MOTOR b. Does the Department Head ensure that the foregoing policy on fiscal
VEHICLES responsibility is faithfully adhered to in all the financial affairs,
38 1
for which it was appropriated by law? (Sec. 80, Chapter 7, Book VI, EO No. 38 1
G.R. No. 159349, 7 September 2007)
filled-up, signed and approved purchase requests of spare parts to the 38 1
RISK ASSESSMENT
equipments and its spare parts and in conducting minor and major 28 11
a. Does MOTOR POOL have qualified personnel assigned to 39

b. Does the MOTORPOOL Division conduct pre-inspection and require 39
c. Is the pre-inspection report properly signed by the inspector and
RISK 39
IDENTIFIC
ATION,
ANALYSIS
AND d. Does the MOTORPOOL Division practice/observe the use of official
38 1
EVALUATI forms in making requests/certification?
ON
Does the MOTOR POOL Division check the performance of their field 39
personnel?
Does the Office assign someone who checks the work done of every field 39
personnel?
Does the MOTOR POOL Division issue the necessary travel orders of their 39
personnel?
and does it implement a "shifting scheme" to promote efficiency and 39
Does the Office have gate passes for personnel who will conduct field 39
CONTROL ACTIVITIES
1. a. Does MOTOR POOL establish policies and procedures to address

risks and to achieve the department’s objectives? [DBM Circular Letter
No. 2008-8, the “National Guidelines on Internal Control Systems
(NGICS),” 23 October 2008, pp. 31-32 and 2.3 Control Activities, 38 1
International Organization of Supreme Audit Institutions (INTOSAI), the
“Guidelines for Internal Control Standards for the Public Sector,” 16
October 2 p. 28]
b. Does the Chief of MOTOR POOL conduct periodic inventory of the 39

spare parts and equipments in their office?
2. a. Are all the money and properties (specifically equipments and spare
parts) officially received by any MOTOR POOL employee, in any capacity
or upon any occasion, accounted for as government funds and 38 1
government properties? (Sec. 42, Chapter 7, Subtitle B, Title I, Book V, EO
292, “Administrative Code of 1987”)
b. Does the supply officer actually receive the equipments and spare 39
parts during delivery of the same?
c. Is there a record of inventory of equipment and spare parts? 39
INVENTOR d. Is there a form to fill-out or a letter request to be submitted to MOTOR

Y OF POOL whenever there are equipments or spare parts to be taken out of 9 30
EQUIPME the inventory room?
NTS AND
SPARE
PARTS
3. a. Are these equipments and spare parts considered as government
properties taken up in the books of the MOTOR POOL? (Sec. 42, Chapter 39
7, Subtitle B, Title I, Book V, EO 292, “Administrative Code of 1987”)
b. Does MOTOR POOL keep a record and duplicate copies of official

receipt of all their purchased spare parts for heavy equipments and other 38 1
motor vehicles?
4. a. Does the MOTOR POOL Division assign personnel who check the
inventory of spare parts in the store room? 10 29
b. Does the inventory of spare parts have a logbook? 39

c. Do the personnel assigned to be the custodian of the spare parts record 39
d. Does the logbook of spare parts include the person who either brought
39
1. Does the Motorpool division have enough mechanics to do minor and
39
2. Is there a letter request to be furnished or a form to be filled-out for 39
3. Does MOTOR POOL keep a record of all minor and major repairs made
CONDUCT by their mechanics? 31 8
OF MINOR
AND
MAJOR
REPAIRS
4. Is there a formulated standard operating procedure in the conduct of 38 1
5. Is their quality checking of the repairs made by the mechanics? 39

in accordance with the mandate of the law to perform and discharge their 9 30
7. Does the MOTORPOOL Division keep a record of all the repairs made 10 29
8. Who checks the repairs made?
9. Does the Office keep a record of all tools, spare parts and equipment 21 18
1. Does the inspector/checker actually check the spare parts to be used 39

for repairs?
2. Does the Chief of MOTOR POOL conduct periodic inspection of the
INSPECTIO status of all on-going repairs? 39
N
3. Is there an actual checking of the repairs made as soon as the task was 39
finished?
4. Is there a record of all equipments that have undergone repairs? 39

regularly inform his immediate supervisor (Chief of Motorpool Division) of 39
f the Philippines
e of Masbate
Governor's Office
al Audit Unit
LY SHEET
RESPONSE
No Ans Total (6) CU (7) Remarks (8)

(5)
Respondent with "NO" answer did not

show proof that control is not done
39 38 For disposition to
CU = 38 YES answers
39 39
39 39
39 39
For disposition to CU = 38 YES

39 38 answers
39 38 answers
39 39

39 38 answers
Respondent with "NO" answer did not
39 38 show proof that control is not done

39 38 answers

39 38 answers

39 38 answers
39 39
39 39

39 38 answers
39 29
39 29
This is a control with validated "NO"

answers and thus reportable as a
39 1 control gap in the Baseline
Assessment Report or Interim Report
39
39 39
39 38 answers

39 38 answers

39 38 answers
Respondents with "YES" answers did

not show proof that control is done
This is a
39 28 control with validated "NO" answers
and thus reportable as a control gap
in the Baseline Assessment Report or
Interim Report
39 39
39 39
39 39

answers 1-
39 38 "NO" answer turned YES after
validation; misinterpreted the
question
39 39
39 39
39 39
39 39
39 39
39 38 answers
39 39

39 38 answers
39 39
39 39

39 39

39 control gap in the Baseline

answers 29 -
"NO" answers turned YES after
39 10 validation with respondents since it is
the Supply Officer who is in-charge of
such task
39 39
39 39
39 39
39 39
39 control gap in the Baseline
Respondents with "YES" answers

showed proof that control is done
39 31 For disposition
to CU = 31 YES answers

answers
39 38 Respondent with "NO" answer did not
show proof that control is not done
39 39


showed proof (record book of all
39 10 repairs made) For
disposition to CU = 10 YES answers
evidenced by a record book
This is not a closed-ended question

and should be omitted

showed proof (record book/logbook)
39 21 For disposition to CU =
21 YES answers evidenced by a record
book
39 39
39 39
39 39
39 39
39 39
Republic of the
Province of
Provincial Gove
Internal Au
COMPENSATING CON
Ref. Control Control Objective
ICQ
Compliance with laws, rules,
Proc. b. Does the office follow the Philippine Bidding Documents? and regulations
1b
ICQ c. Is the office compliant to Philgeps and General Publications? (Republic

Proc. Act 9184, Government Procurement Reform Act”)
1c
ICQ 2. Does MOTOR POOL have a petty cash fund for emergency purchases of
Proc. vehicle spare parts?
3
ICQ activity to identify, analyze and evaluate risks in the safeguarding of
Risk equipments and its spare parts and in conducting minor and major
Ass. repairs? (Clause 4, 4.3.4, EC/ISO 31010:2009, the “Risk Management –
ICQ d. Is there a form to fill-out or a letter request to be submitted to MOTOR

C.A. POOL whenever there are equipments or spare parts to be taken out of
2.d the inventory room?
ICQ b. Does MOTOR POOL keep a record and duplicate copies of official
C.A. receipt of all their purchased spare parts for heavy equipments and other
3.b motor vehicles?
ICQ 2. Is there a letter request to be furnished or a form to be filled-out for the
Rep. conduct of minor and major repairs?
2

ICQ in accordance with the mandate of the law to perform and discharge their
Rep. duties with the highest degree of excellence, professionalism, intelligence,
6 and skill?
ICQ
Rep. 7. Does the MOTORPOOL Division keep a record of all the repairs made
7
ICQ 9. Does the Office keep a record of all tools, spare parts and equipment
Rep. that are taken into the field?
9
of the Philippines
nce of Masbate
Governor's Office
nal Audit Unit
CONTROL WORKSHEET
Reason(s) why control is Compensating Control Evauation of CC Disposition Remarks (8)

not met
Name of Office: OFFICE OF PROVINCIAL AGRICULTURIST
Program: (4.) INFRASTRUCTURE DEVELOPMENT
Process:
Activity No. Procedure/Document Timeline (days) Form/ Document Person Responsible
10
11
12
Total Manning Requirement

BASELINE ASSESSME
EVALUATION OF

Reference
Number
CA - 2017 - 001
CA - 2017 - 002
CA - 2017 - 003
CA - 2017 - 004
CA - 2017 - 005
CA - 2017 - 006
CA - 2017 - 007
Prepared by
Name:
Position/Designati
on:
Office:
Date
Name of Office : OFFICE OF THE PROVINCIAL AGRICULTURIST

Program : (2) RELEASE OF AGRICULTURAL SUPPLIES/FARM INPUTS
Reference
Number
CA-2017-08
CA-2017-09
CA-2017-10
CA-2017-11
Prepared by
Name:
Position/Designati
on:
Office:
Date
Name of Office : OFFICE OF PROVINCIAL AGRICULTURIST
Program : (3) CAPABILITY BUILDING ON FISHERIES
Reference
Number
CA-2017-12
CA-2017-13
CA-2017-14
CA-2017-15
CA-2017-16
Prepared by
Name:
Position/Designati
on:
Office:
Date
Name of Office :
Program :
Process :
Reference
Number
Prepared by
Name:
Position/Designati
on:
Office:
Date
Republic of the
Province of M
Provincial Govern
Internal Aud
BASELINE ASSESSMENT ON IN
EVALUATION OF THE IDENTIF
E OF OFFICE : OFFICE OF PROVINCIAL ENGINEER

ON : MOTORPOOL
Control Activity Type of Control
Accuracy, Review,
Preparation of Plans Relevance
Review, Corrective,
Facilitates & coordinates w/ MLGU's,BLGU's, concerned PO and etc. for Accuracy, Preventive,
beneficiaries selections Corrective
Preventive, Accuracy,
Conducts site/farm assessment and validation Directive
Preventive, Accuracy,
Providing/releasing of agricultural supplies/farm inputs Directive, Corrective
Establishing HVCC farm --- coconut,abaca,coffee and cacao of Identified Preventive, Accuracy,
beneficiaries Directive
Conducts Monitoring and Evaluation Review, Directive
Preparation and submission of Report to Provincial Agriculturist Timeliness, Review
Reviewed by
Name:
Office:
Date
of Office : OFFICE OF THE PROVINCIAL AGRICULTURIST

m : (2) RELEASE OF AGRICULTURAL SUPPLIES/FARM INPUTS
Approval of Letter of Request Authority, Directive
Approval and recording of Gate Pass for requested agricultural supplies / Authority, Preventive
farm inputs
Validation/clearance of Gate Pass to Provincial Security Group (PSG) Preventive
Releasing of agricultural supplies/farm inputs Preventive, Accuracy,
Reviewed by
Name:
Office:
Date
of Office : OFFICE OF PROVINCIAL AGRICULTURIST
m : (3) CAPABILITY BUILDING ON FISHERIES
Letter request notation on what to be done Accuarcy, Corrective
Approval of Capability Building Authority, Preventive
Accuracy, Preventive,
Planning and preparation of Capability Building
Corrective
Training evaluation of Capabilty Building to fisherfolks Review
Submission of report evaluation and monitoring to Provincial Review

Agriculturist
Reviewed by
Name:
Office:
Date

Reviewed by
Name:
Office:
Date
public of the Philippines
Province of Masbate
vincial Governor's Office
Internal Audit Unit
NT ON INTERNAL CONTROL SYSTEM

HE IDENTIFIED CONTROL ACTIVITIES
Document Examined Procedure/s
Check the Project Designs and Logframes ,

Project Design and Logframes Interview w/ the HVC Coordinator or person
responsible who make the proposed plan
Attendance sheet, Minutes of Meeting, Interview w/ the HVC Coordinator on their

Documentary Requirements of standard procedures on the selection process,
Beneficiaries Check the documents examined
Interview w/ the HVC Coordinator on their

Assessment and Validation Report standard procedures on the site/farm assessment
and validation
Interview w/ the HVC Coordinator on their

Detailed Listing of Released Agricutural
standard procedures in releasing the requested
Supplies/farm inputs (Distribution List) items, Trace/Chceke the distribution list
Interview the HVC Coordinator on how they

Assessment and Validation Report alloacate the agricultural supplies/farm inputs in
consonance to identified beneficiaries
Interview the HVC Coordinator how often they will
Accoplishment Report, Schedule & conduct monitoring and how they evaluate results
Frequency Monitoring Report of project implementations
Examine/Check the submitted Report especially its

Final Report usefulness to every beneficiaries or it really adds
value to their lives
Interview with the Provincial Agriculturist on the

None basis on approving letter of request
interview with the Admin. Aide on the record

Logbook, Duplicate Copy of Gate Pass keeping in the Logbook
None Interview with PSG staff
Letter of Request, Logbook, Distribution Interview the Admin. Aide (Warehouseman)

List
Notated Letter Request Interview with the Provincial Fisheries Coordinator
Notated Letter Request Interview with the Provincial Agriculturist
Final Copy of Activity Design Interview with the Provincial Fisheries Coordinator
Evaluation Report Interview with the Provincial Fisheries Coordinator
Final Copy of Report Interview with the Provincial Agriculturist

M
Audit Notes
Audit Notes
Audit Notes
Audit Notes
Reference No. : CA - 2017 - 015
Control Activity : TRAINING EVALUATION OF CAPABILITY BUILDING TO FISHERFOLKS
Test of Control
Procedures : Interview w/ the Provincial Fisherfolks Coordinator
With Control
Activity No. Activity in training evaluation of capability building to fisherfolks Manpower Methods Materials/ Equipments Money/ Funds Activity
Reference No. : CA - 2017 - 016

Control Activity : SUBMISSION OF REPORT EVALUATION AND MONITORINGTO PROVINCIAL AGRICULTURIST
Test of Control
Procedures : Interview with the Provincial Agriculturist
With Control
Activity No. Activity in submission of report evaluation and monitoring to Provincial Agriculturits Manpower Methods Materials/ Equipments Money/ Funds Activity
3
4
5
Test of Control
Without Control
of Activity
Test of Control
Without Control
of Activity
Republic of the Ph
Province of Ma
Provincial Governo
Internal Audit
BASELINE ASSESSMENT ON INT

SUMMARY OF DEF
WP Ref. No. Criteria
Prepared by
Name:
Office:
Date
Province of Masbate
Internal Audit Unit
ESSMENT ON INTERNAL CONTROL SYSTEM

SUMMARY OF DEFICIENCIES
NCIAL ENGINEER
Description of the Observation / Condition
(Gap - absence of control; Cause/ Recommendation

Deficiency in design – inadequacy in design, deficiency
in operation - no evidence that the control was
applied)
Reviewed by
Name:
Office:
Date
ROL SYSTEM
Consequence
Republic of the Philipp
Province of Masbat
Provincial Governor's O
Internal Audit Uni
BASELINE ASSESSMENT ON INTER

CONFIRMED YE

Reference No.
Prepared by
Name:
Office:
Date
Province of Masbate
Internal Audit Unit
E ASSESSMENT ON INTERNAL CONTROL SY

CONFIRMED YES
CE : OFFICE OF PROVINCIAL ENGINEER

OTORPOOL
Confirmed Controls Timeline
Reviewed by
Name:
Office:
Date
AL CONTROL SYSTEM
Office / Position of the Person Responsible

Province of Masbate
Internal Audit Unit

Action Taken by Validation by Disposition

Type of Report Issue on Internal Control Management Internal Audit of Report
(IA) Unit
Prepared by Reviewed by
Name: Name:
Position/Designation: Position/Designation:
Office: Office:
Date Date
Province of Masbate
Internal Audit Unit
BASELINE ASSESSMENT ON INTERNAL CONTROL SYSTEM

1.0 BACKGROUND
Internal control is defined as the plan of organization and all the coordinated methods and
measures adopted within an organization of agency to safeguard its assets, check the accuracy and
reliability of its accounting data, and encourage adherence to prescribed managerial policies.
The internal
2.0 OBJECTIVES
3.0 SCOPE AND LIMITATION
4.0 TOOLS AND METHODOLOGY
5.0 RESULTS
6.0 CONTROL UNIVERSE - POTENTIAL AUDIT AREAS
7.0 OPPORTUNITIES FOR IMPROVEMENT
8.0 REVIEW OF OTHER REPORTS
9.0 CONCLUSION
Prepared by Reviewed by
Name: Name:
Position/Designation: Position/Designation:
Office: Office:
Date Date
OPAG 2016 PROJECTS LIST SUMMARY
NAME OF PROJECTS
1. Construction of Six (6) Units Multi-Purpose Drying Pavement (MPDP) with Signage
2. Development Assistance on Agri-Livelihood & Capacity Building for Maginalized Farm Women
3. Integrated Pests and Diseases Management
4. High Value Commercial/Industrial Crops Development Project (Sulong Kasaganaan-Investment Crop Dev't)
5. Subsidy for the Construction of a Fish Processing Building
6. Support to Mariculture Production and Processing
7. Support to MaricultureProduction and Processing
8. Technology, Skills Training & Capability Building
9. High Value Commercial/Industrial Crops Development Project ( Sulong Kasaganaan - Investment Crop Dev't)
10. Institutional Development Support / LGU counterpart to strengthening of PAFC/PCAF/Agri-Business pro

marketing / RBO's / Sectoral Commodities Officers & Members of; LCIDC, MIDC, BIDC, PLIDC, consultative
Trainings & Seminars and other activities
11. SULONG COOPERATIBA - Institutional Development Support Strengthening of Cooperatives/Credits Surety F

League of Cooperative Development Officers of the Philippines / (LCDOP) Provincial Cooperative Developm
( PCDC / MCDC ) & Cooperative Federations and SCTP
12. Sulong Kasaganaan - Research Development & Extension
13. Support to Mariculture Production and Processing

14. Agri-Products Marketing and Promotion Project
15. Sulong Kasaganaan (Household Food Security Improvement ) - FAITH Garden Project
16. Food Production Enhancement Project

PROJECT VALUE DURATION
1,200,000.00 not specified
235,000.00 January - December 2016
600,000.00 June - December 2016
85,600.00 March - September 2016
222,620.00 Calendar Year 2016

1,607,778.00 January - December 2016
2,482,754.00 January - December 2016

SOURCE OF FUNDS PROJECT LOCATION
No Source of Fund Indicated
GAD Fund (69-00-05-02-05-63) (7999-753) 7 Municipalities
5% Calamity Fund (69-00-05-02-02-03-08) 7 Municipalities
AIP CY 2016-8911-762 (20% LDF) (69-00-05-01-03-107) 7 Municipalities
AIP CY 2016 (20% LDF )-8911-876 (69-00-05-01-03-99) Tinoto, Maasim
AIP CY 2016 - 8911-765 (20% LDF) (69-00-05-01-03-99) Kawas, Alabel / Tinoto, Maasim
AIP CY 2016 - 8000 SB Np.1 (20% DF) (69-00-05-01-03-99) …..do…..
Regular Fund ( 8711-69-00-04-01) 7 Municipalities
Regular Fund - ( 8711-69-00-04-01) -( 753,761 & 751) 7 Municipalities
Regular Fund - (8711-69-00-04-01)
7 Municipalities with 56
Regular Fund -( 8711-69-00-04-01) Disparity Barangays
Regular Fund 2016 - (8711-69-00-04-01) 7 Municipalities
Regular Fund 2016 -( 8711-69-00-04-01) Kawas, Alabel / Tinoto, Maasim

Regular Fund 2016 -( 8711-69-00-04-01) 7 Municipalities
44 Disparity Barangays of
Regular Fund - ( 8711-69-00-04-01) Sarangani
Regular Fund - ( 8711-69-00-04-01) 7 Municipalities

BENEFICIARIES
COORDINATING TEAMS
DIRECT
Brgy. Batulaki Glan / Poblacion,Malapatan/ Lun Padidu, Malapatan/
Tuyan, Malapatan/Datal Basak Organic Farmers Ass./ Lamlangi
Upland Farmers Ass.
MLGU -OMAG / PGAD Focal Point Identified Municipal Rural Improvement Club Officers & Members
System
MLGU-OMAG/ DA-RFO XII /

Rice,Corn & HVCDP Farmers / Agricultural Extension Workers /
PDRRMO / PPMC Secretariat Local Farmer Technicians
PPDO
United Maligang Farmers Multi. Coo.(Abaca) / Malapatan Multi.

MLGU / NGA's Coop.(Coconut)/ Pangi Multi. Coop.(Cacao) / Laurel Bisaya Kaolo
Farmers Ass. (Coffee)
Tinoto Fisherfolks Association
Municipal Fisheries Coordinator/ Kawas Mariculture Producers Coop. / Blue Sea Fisherfolks
DA-BFAR / NGA's / NGO's Association
…..do….. ……… do ………
Municipal RIC / 4H-Club / RBO Members,Officer & Cordinators
Municipal HVCC Coordinators, Report Officers & HVCC Ass.
PAFC/ PCAF/ Sectoral Commodities Officers & members / MAFC &

BAFC/ Small Farmers & Fisherfolks/ Other Civic Society Org. / Agri-
Business Presentative
MLGU's Rice,Corn,Vegetable,Upland Rice IP Farmers
Kawas Mariculture Producers Coop. / Blue Sea Fisherfolks

Association
Agri-Producers
Families w/ Malnourished children & poorest of the poor DB's
DA - RFO Farm Partners of the Identified Disparity Barangays

12/MLGU/BLGU's/NGA's/NGO's
NEFICIARIES
DATE COMPLETED
INDIRECT
Laborers / Vendors / Input Suppliers / Consumers
Fish Vendors / Ice Suppliers / Consumers
Harvesters / Cage Laborers/ Fisher Vendors/ Fish

Carriers/ Ice Suppliers/ Feed Suppliers & Consumers
……… do ………
Retailers / Consolidators / Processors
Religious Leaders/ BEW / BNS / BLGU

AMOUNT UTILIZED/USED NATURE OF ACTIVITY
Drying Pavements Construction
Trainings/Seminar/Workshop & Prov'l RIC Achievment Day
Training / Evaluation / Procurement / Distribution of

Agricultural Supplies
Distributions of Agricultural Suplies - Coconut seednuts / abaca

suckers/ coffee seedlings/ grafted cacao seedlings & Fertilizers
Distributions
Construction of 1 Fish Processing Building
Construction of 2 units Holding Cages / 2 Units Bamboo Rafts

& Subsidy to 1 Fish Processing Bldg. (1M)
Distributions of 2 Stainless Sorting Tables & 4 Digital Weighing

Scales
Trainings/Seminars & Workshop
Trainings
Trainings & Seminars / Meetings
Training and Seminars
Trainings & Purchased of Agri-Supplies for FARM TRIALS
Hands-on Trainings on Holding Cage/Guyuran Construction,

Operation and Maintenance and Fish Processing
Free Agri-Fairs Registrations & PRODUCTION OF AVP-Agri
Products Promo Materials
Trainings & Seminars / Distributions of Agricultural Supplies
Trainings & Seminars / Distributions of Agricultural Supplies /

Distribution of Agricultural, Fishery & Forestry Equiptment

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START

Let the Department fill up the LGU Internal Control

IAS will formulate Questionnaires

Let (at least 3 respondents) of the Department answer

Return the questionnaires (with corresponding answer) to

IAS will ask for Narrative Procedures based on standards

Submit the Narrative procedure to IAS

IAS will identify the for Control of Activities based on

IAS will conduct a WALKTHROUGH for justification

IAS will make a summary of Control

IAS will conduct a Test of Control based on the identified

IAS will make a Control Universe Report (Confirmed Yes)

IAS will make a Summary of Observations (Confirmed No)

PART I - BACKGROUND FORMATION

Creation and Mandate

- add the per division

Public Service Sector Context

Public Entities –government

b) Constituents or Public to Serve

c) Stakeholders (indicate their

Suppliers and Contractors

PARTMENT/OFFICE BACKGROUND INFORMATION

n of the Province of Masbate

ion of the Province of Masbate

n of the Office of Provincial Agriculturist

ion of the Office of Provincial Agriculturist

ulaton of the Whole Province, Disparity Barangays,

BASELINE ASSESSMENT ON INTERNAL

PART II – DOCUMENTATION OF INTERNAL CONTROLS

Criteria Per NGICS Laws, Rules and Regulations (LRRs)

RA 7160 0r The Local Government Code (Section

RA 8435 0r The Agirculture and Fishery

RA 9184 - GPRA and Its Revised IRR

Agri-Fishery 5 Year Development Plan

AgriPinoy HVCC Program

Approved Designs and Logframes

Approve Financial Plans

MENT ON INTERNAL CONTROL SYSTEM

Subject, purpose, objective and salient

October 8, 1991 Legal Basis of LGU None

December 22, 1997 Legal Basis of LGU None

Governing rules of procurement of Goods and None

Planned Activities and Timeframes None

Budgetary requirements None

PART III - REVIEW OF PERFORMANCE

Key Performance Indicators (KPIs)

Infrastructure Development Construction

Extension Support, Training/Seminars/

Capability Building on Training/Seminars/

INTERNAL CONTROL QUESTIONNA

No. Question Yes

b. Are there plans and programs adopted to promote economical,

3. Does the MOTORPOOL adopt and implement control policies and

c. Access to resources and records?

e. Verification of transactions and reconciliation of records and data?

b. Is the establishment, administration and maintenance of qualification

5. a. Is the degree of qualifications of an officer or employee determined

b. Do the qualification standards express the minimum requirements for

6. Does MOTOR POOL promote the primacy of public interest over

7. Do MOTOR POOL employees perform and discharge their duties with

3. a. Are MOTOR POOL resources safeguarded against loss or wastage

a. Does MOTOR POOL have qualified personnel assigned to

c. Do the personnel assigned to be the custodian of the spare parts record

1. Do the personnel in charge for the maintenance of equipments