VIZCAYANOS

Provincial
Internal
Audit
Service
Office
(PIASO)
Capitol Compound, Provincial Government of Quezon
OUTLINE
I. MISSION AND VISION
II. HISTORY AND LEGAL BASIS
III.ORGANIZATIONAL STRUCTURE
IV.INTERNAL AND EXTERNAL AUDIT
V. SCOPE AND FUNCTIONS OF INTERNAL AUDIT
SERVICE/ INTERNAL AUDIT UNIT
VI.INTERNAL AUDIT CHARTER
VII.AUDITS PERFORMED BY THE PIASO
VIII.PROPOSED PIAO ACTIVITY
IX.OPEN FORUM
VISION AND MISSION
 VISION STATEMENT:
A competent, objective and independent organization
providing management with quality and well
prepared assessments of government operations for
a more effective, efficient and transparent Provincial
Government of Quezon.

 MISSION STATEMENT:
To provide the Provincial Government of Quezon with
quality, objective and relevant internal audit services
in order to contribute to the safeguarding of its
resources, adequate and effective internal controls,
reliable and timely financial reports and compliance
with applicable laws, requirements and regulations.
HISTORICAL BACKGROUND
 Under Republic Act No. 3456 ( Internal Auditing
Act of 1962 ),as amended by Republic Act No.
4177, there shall be created, organized and
operated in all government agencies including
Local Government Units (LGUs) an Internal Audit
Service/Unit/Department/Office which shall assist
management to achieve efficient and effective
fiscal administration and performance of agency
affairs and functions.

 Commission on Audit Circular No. 77-48, dated

January 31, 1977, urged local chief executives to
create their Internal Control Units for the conduct
of internal auditing in their respective local
government units.
HISTORICAL BACKGROUND

Presidential Administrative Order No. 278,

dated April 28, 1992, directed local
government units to organize their
respective internal audit service which shall
function in accordance with the policies
established by the provisions of RA No.
3456, as amended by RA No. 4177,
otherwise known as the “Internal Auditing
Act of 1962.
HISTORICAL BACKGROUND
 Thereafter, under Administrative Order No. 70
dated April 14, 2003, the President of the
Philippines ordered the creation of the Internal
Audit Service in all government offices, agencies,
government-owned and/or controlled corporations,
including government financial institutions, State
Universities and Colleges and local government
units. And consistent with this order, the
Department of Budget and Management,
thereafter issued Budget Circular No. 2004-4 dated
March 22, 2004 providing for the guidelines on the
organization and staffing of Internal Auditing Unit.
HISTORICAL BACKGROUND
 Civil Service Commission (CSC) Memorandum
Circular No. 12 series of 2006 dated June 22, 2006
reiterated the need for LGU’s to organize an
Internal Audit Service (IAS) and provided the
qualification standards for internal auditing
positions.

 DBM Circular-Letter No. 2008-8 dated October 23,

2008 titled National Guidelines on Internal Control
System (NGICS) reiterates that “the direct
responsibility for installing, implementing, and
monitoring a sound system of internal control rests
with the chief or head of each government agency
or instrumentality”.
HISTORICAL BACKGROUND

 The United Nations Convention Against Corruption

(UNCAC) recognizes the vital role of internal
auditing in the promotion of transparency and
public accountability.

 Item No. 1000 of the Attribute Standards of the

International Standards for the Professional
Practice of Internal Auditing (ISPPIA) requires that
the purpose, authority and responsibility of the
internal audit activity should be formally defined in
a CHARTER consistent with the Standards.
HISTORICAL BACKGROUND
 And in 2005, as per Resolution No. 2005-440
dated June 27, 2005, the Sangguniang
Panlalawigan of the Provincial Government of
Quezon approved the creation of Internal Audit
Service of the Provincial Government, its
organization and staffing in accordance with the
Provisions of the National Guidelines on Internal
System (NGICS) and other Pertinent Laws. Last
June 28, 2007 the Social Services Building, where
the Internal Audit Office is located, was
inaugurated by Governor Wilfrido L. Enverga (July
1998-June 2007). On July 2, 2007, the Internal
Audit Office formally opened its operations
coinciding with the first working day of Governor
Rafael P. Nantes (July 2007 to May 17, 2010).
HISTORICAL BACKGROUND
 The Office is located at the Ground Floor of the
Social Services Building, Merchan Street, Lucena
City and may be contacted through telefax number
(042) 785-0565 .

 The office is a member of the following:

PICPA
AGIA
Provincial Public Financial Management Team
Provincial Disposal Committee
Provincial Inventory Management Team
Demographics:

 Total Number of Employees: 4,989

Permanent - 1,672
Casual/Contractual - 1,211
Job Order/Contract of Service - 2,083

 PS Budget for 2018: 95,526,817.00

 Other General Services: 17,191,171.00
LEGAL BASES FOR INTERNAL AUDIT

 The establishment of the internal audit function is

based on Philippine laws and statutes. The creation
of the Internal Audit Service (IAS) was first
mandated under Republic Act No. 3456 or the
Internal Auditing Act of 1962, as amended by
Republic Act No. 4177. With the reorganization of
the Executive Branch of government under
Presidential Decree No. 1, the IAS was abolished
but its functions were merged with the
Management Division of the Financial and
Management Service (FMS) of Departments. The
Administrative Code of 1987 re-established the IAS
in the Department of Public Works and Highways.
LEGAL BASES FOR INTERNAL AUDIT
 Subsequent administrative orders mandated
government entities to strengthen their internal
control systems and organize systems and
procedures in coordination with the Department of
Budget and Management (DBM). More recent
administrative order and DBM issuances provided
for the creation, functions, duties and activities of
the IAS/IAU.

 PGIAM, LGIAM, ICSPPS, IASPPS

Chronology of Issuances on the
Creation of the IAS/IAU

 Presidential Decree No. 1 - Abolished the IAS

created under RA 3456, as amended by RA 4177,
and transferred the function to the Management
Division

 Administrative Code of 1987 or EO 292 -

Created an IAS in the Department of Public Works
and Highways, and included the supervision of
internal audit activities as one of the functions of
the Department of Finance’s Central Financial
Management Office
Chronology of Issuances on the
Creation of the IAS/IAU
 AO 278 & AO 70 - Provided authority for the
creation of an IAS and its functions, duties and
activities

 DBM Budget Circular 2004-4 - Highlighted the

policy guidelines in the organization, staffing,
positions and salary grades of the IAS

 DBM-CSC Joint Resolution No. 1, s. 2006 -

Provided for the creation of an IAS/IAU with its
functions in line with Executive Order No. 366
Chronology of Issuances on the
Creation of the IAS/IAU

 DBM Circular Letter No. 2008-5 - Provided the

guidelines in the organization of the IAS and
clarified its functions, and the rank and salary
grade of the head of the IAS

 DBM Circular Letter No. 2008-8 - Provided that

the IAS would be composed of a Management
Audit Division and an Operations Audit Division,
and specified the IAS/IAU‟s functions related to
internal control
The chronological summary of issuances
on the organization, staffing, functions
and activities of internal audit is
provided as follows.

 Republic Act No. 3456 (Internal Auditing Act

of 1962), as amended by RA No. 4177, created
and organized an IAS/IAU in all government
agencies to help management achieve an efficient
and effective fiscal administration and to assist in
the performance of agency affairs and functions.
The chronological summary of issuances
on the organization, staffing, functions
and activities of internal audit is
provided as follows.

 Presidential Decree No. 1 (Reorganizing the

Executive Branch of the National
Government), which was adopted on 1
September 1972 to effect the desired changes and
reforms in the social, economic and political
structure of the country, merged the IAS/IAU with
the Management Division under the Financial and
Management Service in Departments pursuant to
Item 3, Article IV, Chapter I, Part V of the PD.
The chronological summary of
issuances..

 Department of Justice Opinion No. 153 dated

27 September 1974, noted that the IAS/IAU was
abolished by the Integrated Reorganization Plan
under PD No. 1 and found no legal basis to allow
the payment of salary differentials to seven
Auditing Examiners II serving in said defunct
IAS/IAU.
The chronological summary of
issuances..
 Executive Order No. 292 (Instituting the
Administrative Code of 1987) dated 25 July
1987, created an IAS/IAU in the Department of
Public Works and Highways under Sec. 4, Ch. 1,
Title V, Book IV, and included the supervision of
internal audit activities as one of the functions of
the Department of Finance‟s Central Financial
Management Office under Ch. 3, Title II, Book IV.

 Section 1 of Administrative Order No. 119

dated 29 March 1989, mandated government
entities to strengthen their internal control
systems and organize systems and procedures in
coordination with the DBM.
The chronological summary of
issuances..

 Memorandum Order No. 277 dated 17

January 1990, Directing the Department of
Budget and Management to promulgate the
necessary rules, regulations and circulars for the
strengthening of the internal control systems of
government offices, agencies, government-owned
or controlled corporations and local government
units.
The chronological summary of
issuances..

 Administrative Order No. 278 (Directing the

Strengthening of the Internal Control
Systems of Government Offices, Agencies,
Government-Owned and/or Controlled
Corporations, including Government Financial
Institutions and Local Government Units, in
their Operations) dated 28 April 1992,
provided for the functions, duties and activities of
the IAS/IAU.
 The chronological summary of
issuances..

 Administrative Order No. 70 (Strengthening of

the Internal Control Systems of Government
Offices, Agencies, Government-Owned and/or
Controlled Corporations, Including Government
Financial Institutions, State Universities and
Colleges and Local Government Units) dated 14
April 2003, reiterated the authority for the creation
of the IAS/IAU and its functions.
 The chronological summary of
issuances..

 DBM Budget Circular 2004-4 (Guidelines on the

Organization and Staffing of Internal Auditing
Units) dated 22 March 2004, provided for the
policy guidelines in the organization, staffing,
positions and salary grades of the IAS/IAU in
Departments/Agencies/GOCCs/GFIs concerned.
The chronological summary of
issuances..

 DBM - Civil Service Commission Joint

Resolution No. 1 (Rationalization Program‟s
Organization and Staffing Standards and
Guidelines) dated 12 May 2006, provided for the
creation of the IAS/IAU with its functions in line with
Executive Order No. 366.
The chronological summary of
issuances..
 DOJ Opinion No. 007 dated 29 January 2007, in
response to the query on whether or not RA No.
3456, as amended by RA No. 4177, is still the
enabling law on the establishment of the internal
audit function in government agencies, cited the
evolution of the IAS/IAU from RA No. 3456, as
amended by RA No. 4177, to PD No. 1, wherein the
IAS/IAU was abolished but its functions were merged
with the Management Division under the FMS. It also
recognized DBM Budget Circular (BC) No. 2004-04 in
setting the Guidelines on the Organization and
Staffing of Internal Auditing Units. However, the DOJ
opined that the query be coursed to the Office of the
Government Corporate Counsel (OGCC) and/or the
DBM.
The chronological summary of
issuances..

 OGCC Opinion No. 099 dated 30 May 2007,

stated that PD No. 1 recognized that the IAS/IAU
had been abolished but its functions had been
merged with the Management Division under the
FMS, and DBM BC 2004-04.
The chronological summary of
issuances..
 DBM Circular Letter No. 2008-05 (Guidelines in
the Organization and Staffing of an Internal
Audit Service/Unit and Management Division/
Unit in Departments/ Agencies/ GOCCs/GFIs
Concerned) dated 14 April 2008, provides the
guidelines in the organization of the IAS/IAU,
clarifying its functions, and specifying the rank and
salary grade of the head of the IAS/IAU. The Circular
states that the head of the IAS/IAU shall directly
report to the Department Secretary/Head of the
Agency in the case of Departments and regular
attached agencies, and to the Audit Committee3 of
the Governing Board in the case of GOCCs/GFIs.
 ORGANIZATIONAL CHART
Hon. DAVID C. SUAREZ
Governor
ALBERTO S. BAY, JR
Provincial Government Department Head

OPERATIONS/FINANCIAL AUDIT ADMINISTRATIVE

REYNALDA F. EBREO Vacant

Accountant IV Administrative Officer V

Vacant Vacant
Vacant
Accountant III
Management and Audit Administrative Aide IV
Analyst III

Vacant JOEMEL D. LAGUERTA

JOHN B. MARANAN
Administrative Aide VI
Management and Audit Administrative Aide IV (Casual)
Analyst I
RODERICK S. AGUILA
Vacant
Administrative Aide VI Administrative Aide II (Casual)
MEDARDO AMADO E. GARCIA
Administrative Aide II (Casual)
JENG-JENG R. PENAOJAS
Administrative Aide II (Casual)
ORGANIZATIONAL SET-UP
The Internal Audit Office of the Provincial Government of Quezon is composed of the
following personnel:

PERMANENT EMPLOYEES
1. Provincial Government Department Head ALBERTO S. BAY, JR.
2. Accountant IV REYNALDA F. EBREO
3. Accountant III VACANT
4. Administrative Officer V VACANT
5. Administrative Officer V (Transferred to PTO) VACANT
6. Administrative Officer II VACANT
7. Administrative Aide VI (Transferred to PTO) VACANT
8. Administrative Aide VI JOHN B. MARANAN
9. Administrative Aide IV VACANT

CASUAL EMPLOYEES
1. Administrative Aide IV JOEMEL D. LAQUERTA
(Driver – Internal Audit/Tourism Office)
2. Administrative Aide II RODERICK C. AGUILA
3. Administrative Aide II MEDARDO AMADO E. GARCIA
4. Administrative Aide I JENG-JENG R. PEÑAOJAS
WHAT IS AN AUDIT

 The general definition of an audit is

an evaluation of a person, organization, system,
process, enterprise, project or product. The
term most commonly refers to audits
in accounting, internal auditing, and
government auditing, but similar concepts also
exist in project management, quality
management, water management, and energy
conservation.
WHAT IS AN AUDIT

 Auditing is defined as a systematic and

independent examination of data, statements,
records, operations and performances (financial
or otherwise) of an enterprise for a stated
purpose. In any auditing the auditor perceives
and recognizes the propositions before him for
examination, collects evidence, evaluates the
same and on this basis formulates his judgment
which is communicated through his audit
report.
 DIFFERENCE BETWEEN
INTERNAL AND EXTERNAL AUDIT
 Internal audit is a function that, although operating
independently from other departments and reports
directly to the audit committee, resides within an
organisation (i.e. they are company employees). It is
responsible for performing audits (both financial and
non-financial) within a wide range of areas within a
business, as directed by the annual audit plan. Internal
audit look at key risks facing the business and what is
being done to manage those risks effectively, to help
the organisation achieve its objectives. For example,
they may look at risks to the company’s reputation
such as the use of cheap labour in foreign countries, or
strategic risks such as producing too many products in
comparison to resources available etc.
 DIFFERENCE BETWEEN
INTERNAL AND EXTERNAL AUDIT
 External audit is an independent body which
resides outside of the organisation which it is
auditing. They are focused on the financial accounts
or risks associated with finance and are appointed
by the company shareholders. The main
responsibility of external audit is to perform the
annual statutory audit of the financial accounts,
providing an opinion on whether they are a true and
fair reflection of the company’s financial position. As
part of this, external auditors often examine and
evaluate internal controls put in place to manage
the risks which could affect the financial accounts, to
determine if they are working as intended.
 Internal auditing is the evaluation of
management controls and operations
performance, and the determination of the
degree of compliance with laws, regulations,
managerial policies, accountability measures,
ethical standards and contractual obligations. It
involves the appraisal of the plan of organization
and all the coordinated methods and measures,
in order to recommend courses of action on
matters relating to operations and management
control.

 Internal audit, being a separate component of

internal control, is instituted to determine
whether internal controls are well designed and
properly operated.
SCOPE AND FUNCTIONS OF INTERNAL
AUDIT SERVICE/ INTERNAL AUDIT UNIT
Scope:
Internal audit is an integral part of the internal
control system of public service organizations. The
scope of internal audit is broad and involves all
matters relating to operations and management
control. Among others, internal audit encompasses
the appraisal of the adequacy of internal controls,
the conduct of management audit and the evaluation
of the results of operations, focusing on the
effectiveness of controls of operating systems and
support services units/systems.
SCOPE AND FUNCTIONS OF INTERNAL
AUDIT SERVICE/ INTERNAL AUDIT UNIT

Functions:
Pursuant to the Administrative Code of 1987, and as
reiterated in the NGICS, the functions of the IAS/IAU
are as follows:
 Advise the DS/HoA or in the case of GOCCs/GFIs,
the Governing Body through the Audit Committee,
on all matters relating to management control and
operations audits;
SCOPE AND FUNCTIONS OF INTERNAL
AUDIT SERVICE/ INTERNAL AUDIT UNIT

Functions:
 Conduct management and operations audits of
Department/ Agency/GOCC/GFI functions,
programs, projects, activities with outputs, and
determine the degree of compliance with their
mandate, policies, government regulations,
established objectives, systems and
procedures/processes and contractual obligations;
SCOPE AND FUNCTIONS OF INTERNAL
AUDIT SERVICE/ INTERNAL AUDIT UNIT

FUNCTIONS:
 Review and appraise systems and procedures,
organizational structures, asset management
practices, financial and management records,
reports and performance standards of the
department proper, bureaus and regional offices;
SCOPE AND FUNCTIONS OF INTERNAL
AUDIT SERVICE/ INTERNAL AUDIT UNIT

FUNCTIONS:
 Analyze and evaluate management deficiencies
and assist top management by recommending
realistic courses of action; and

 Perform such other related duties and

responsibilities as may be assigned or delegated by
the Secretary or the Governing Board or as may be
required by law.
INTERNAL AUDIT CHARTER
 The Internal Audit Office of the Provincial
Government of Quezon provides independent
objective analysis and recommendations to assist
the provincial government management in
effectively discharging their administrative
responsibilities. The Office assesses the adequacy
and effectiveness of internal controls with the
goal of promoting effective controls at reasonable
costs. The Internal Audit Office performs routine
audits in accordance with an approved annual
audit plan and conducts special reviews at the
request of Local Chief Executive or his authorized
representative.
 The Internal Audit Office reports to the Local
Chief Executive through the Chief of Staff or
his authorized representative. The Office has
no direct responsibility for any day-to-day
provincial government activities or operations.
The Internal Audit Office shall have the
authority to freely review and appraise any and
all policies, plans, regulations and procedures
and, at all reasonable time, to have access and
freely examine records, books, vouchers, files
and property of the provincial government
which are deemed relevant to the activity
under review.
 The Internal Audit Office advises the Provincial
Government management on the adequacy
and effectiveness of internal controls. The
Office is guided by the Standards for the
Professional Practice of Internal Auditing and
the Code of Ethics adopted by the Association
of Government Internal Auditors in the
Philippines. The major principles considered by
the Internal Audit Office as it develops audit
guidelines and conducts audits include the
following:
 Assess the soundness, adequacy and application of
accounting, financial, and other operating controls;
 Determine adherence to Provincial Government
plans, policies, and procedures;
 Assess compliance with applicable laws, regulations
and generally-accepted accounting principles;
 Ascertain whether program results are consistent
with established objectives;
 Ascertain the adequacy of controls for safeguarding
the Provincial Government assets from losses of all
kinds; and
 Assist in the improvement of Provincial Government
operations by making appropriate constructive
suggestions and recommendations.
 The Internal Audit Office should respect the
value and ownership of information it receives
and should not disclose information without
authority unless there is a legal or professional
obligation to do so. It shall obtain the written
approval of the Provincial Governor before
releasing any information.

SGD. ALBERTO S. BAY, JR

PGDH-Internal Audit Service Office

SGD. DAVID C. SUAREZ

Governor
AUDITS PERFORMED by the PIASO
1. Unserviceable properties audit
a. Inventory
b. Creation of Disposal Committee and;
c. Actual Disposal
2. Personnel, Facilities, Supplies, Cash, and PPE audits of
Quezon Medical Center
3. Internet, Electricity saving scheme of the offices
4. Facilities audit of Quezon Convention Center
5. Conceptualization of Service with a Smile campaign for
QMC
6. PPE Audit of PPDC
7. Comparative Analysis of Electricity, Telephone, and
Internet Expenses (Annual)
QUEZON MEDICAL CENTER
QUEZON CONVENTION CENTER
AUDITS PERFORMED by the PIASO

8. Financial Statement Analysis of the Provincial

Government of Quezon (Annual)
9. Emergency Preparedness Audit of 16 Hospitals Owned
and Operated by the Province and 28 offices of the
LGU-Quezon
10.Reconciliation of PPE per Accounting record and GSO
record
11.Compliance Audit
12.Personnel Audit of 16 Hospitals and 28 offices
13.PFMAT and PFMAR of the LGU (Annual)
14.BAICS AND BAR of Engineering Department
Financial Statement Analyses
Comparative Analysis of Income - General Fund 2011-2015

1,800,000,000.00

1,600,000,000.00

1,400,000,000.00

1,200,000,000.00

1,000,000,000.00 Total Local Tax

Revenue
Internal Revenue
Allotment
800,000,000.00 Total Other
Income

600,000,000.00

400,000,000.00

200,000,000.00

-
2011 2012 2013 2014 2015
Total Local Tax Revenue 121,999,599.2 86,511,512.65 89,691,999.58 92,628,591.57 99,002,197.93
Internal Revenue Allotment 1,194,873,037 1,424,889,246 1,262,807,856 1,421,786,729 1,617,531,740
Total Other Income 7,975,619.51 17,554,563.65 8,192,899.76 9,470,050.53 5,077,894.63
 Distribution of General Fund Income 2015
0.204%
3.238% 0.749%

7.499% 0.005%

Real Property Tax

8.939% Other Local Taxes
Subsidy Income
0.048%
Permit and Licences
3.970% Medical, Dental & Laboratory Fees
0.152% Other Service Income
Hospital Fees
10.066% Rent Income
Other Business Income
65.130%
Internal Revenue Allotment
Other Income
 Comparative Analysis of Income -
Special Education Fund 2011-2015

180,000,000.00

160,000,000.00

140,000,000.00

120,000,000.00

100,000,000.00
Income

80,000,000.00

60,000,000.00

40,000,000.00

20,000,000.00

-
Special Subsidy from Subsidy from Insterests Miscellaneous
Education Tax Other LGUs Other Funds Income Income
2011 165,664,912.09 0.00 44,234,576.27 401,570.61 0.00
2012 113,742,383.93 0.00 0.00 945,479.54 0.01
2013 112,054,828.34 0.00 24,000,000.00 499,384.02 0.02
2014 121,173,312.70 0.00 1,500,000.00 344,134.67 0.01
2015 125,384,362.22 0.00 1,588,525.34 442,626.61 60.79
 Distribution of Income-
Special Education Fund 2015

Special Education Tax

98.41%
Subsidy from Other LGUs

Subsidy from other Funds

Interests Income

Miscellaneous Income
1.25%
0.35%
 Comparative Analysis of Income -
20% Development Fund 2011-2015

450,000,000.00

400,000,000.00

350,000,000.00

300,000,000.00

250,000,000.00
Income

200,000,000.00

150,000,000.00

100,000,000.00

50,000,000.00

-
Subsidy from Interests Income Internal Revenue Subsidy to NGAs
other Funds Allotment
2011 - 6,931,838.41 298,718,256.00 2,908,852.16
2012 865,905.00 5,673,073.84 284,977,848.00 2,940,019.44
2013 - 3,705,877.25 315,701,964.00 -
2014 - 2,415,993.80 355,446,684.00 -
2015 666,057.52 3,547,846.97 404,382,935.00 -
 Distribution of Income-
20% Development Fund 2015

98.97%

Subsidy from other Funds

Interests Income

Internal Revenue
Allotment

Subsidy to NGAs
0.00%

0.16%
Emergency Preparedness Audit
 Emergency Emergency Plan Emergency Emergency Plan
Name of Office/Hospital Preparedness Preparation Action Plan Activation

YES NO YES NO YES NO YES NO

1. San Francisco Municipal Hospital 9 2 13 0 7 1 8 0

2. Alabat Island District Hospital 8 3 13 0 7 1 8 0

3. San Narciso Municipal Hospital 9 2 13 0 7 1 6 2

4. Bondoc Peninsula District Hospital 9 2 11 2 3 5 7 1

5. Unisan Medicare Hospital 6 5 10 3 4 4 6 2

6. Mauban District Hospital 10 2 13 0 5 3 8 0

7. Sampaloc Medicare Hospital 6 5 11 2 6 2 8 0

8. Candelaria District Hospital 10 1 13 0 7 1 8 0

9. Maria Eleazar District Hospital 10 1 13 0 8 0 8 0

10. Guinayangan Medicare Hospital 10 1 13 0 7 1 8 0

11. Polilio Medicare Hospital 9 2 8 5 3 5 4 4

12. Claro M. Recto Memorial District Hospital 10 1 13 0 8 0 8 0

13. Gumaca District Hospital 5 6 13 0 4 4 8 0

14. Magsaysay Memorial District Hospital 6 5 13 0 7 1 8 0

Total 117 38 170 12 83 29 103 9

Average 8.36 2.71 12.14 0.86 5.93 2.07 7.36 0.64

 Emergency Natural Man-Made
Emergency Preparedness Facilities Hazards Hazards Facilities for
Name of Office/Hospital Resources Kit Readiness Readiness Readiness the Disabled

YES NO YES NO YES NO YES NO YES NO YES NO

1. San Francisco Municipal Hospital 9 6 7 3 3 3 3 8 0 9 5 0

2. Alabat Island District Hospital 15 0 10 0 6 0 3 8 0 9 3 2

3. San Narciso Municipal Hospital 7 8 6 4 5 1 2 9 3 6 5 0

4. Bondoc Peninsula District Hospital 12 3 6 4 4 2 2 9 0 9 3 2

5. Unisan Medicare Hospital 15 0 8 2 4 2 0 11 0 9 5 0

6. Mauban District Hospital 15 0 9 1 5 1 8 3 1 8 5 0

7. Sampaloc Medicare Hospital 13 2 9 1 6 0 8 3 3 6 3 2

8. Candelaria District Hospital 15 0 6 4 5 1 3 8 1 8 3 2

9. Maria Eleazar District Hospital 14 1 9 1 6 0 7 4 6 3 5 0

10. Guinayangan Medicare Hospital 12 3 7 3 5 1 7 4 1 8 5 0

11. Polilio Medicare Hospital 10 5 6 4 4 2 0 11 0 9 0 5

12. Claro M. Recto Memorial District
Hospital 15 0 8 2 4 2 10 1 2 7 5 0

13. Gumaca District Hospital 15 0 8 2 6 0 9 2 1 8 3 2

14. Magsaysay Memorial District Hospital 13 0 7 3 6 0 9 2 1 8 5 0

Total 180 28 106 34 69 15 71 83 19 107 55 15

Average 12.86 2.00 7.57 2.43 4.93 1.07 5.07 5.93 1.36 7.64 3.93 1.07
APPRAISAL AND DISPOSAL OF
PROPERTY, PLANT AND EQUIPMENT

 In line with the recommendation of the Commission

on Audit in the 2008 Annual Audit Report, the office
recommended and requested for the creation of the
Disposal Committee and Secretariat who will
primarily prescribe a uniform and expeditious
procedure of government property and disposal.
APPRAISAL AND DISPOSAL OF
PROPERTY, PLANT AND EQUIPMENT

 On July 27, 2010, Executive Order No. 13, s. 2010

was approved by Governor David C. Suarez,
creating the Appraisal and Disposal Committee for
the Province of Quezon, its function and
composition.

 After two failed biddings were made last June 25

and July 4, 2013 for forty three items (43) of
equipment mostly motor vehicles and heavy
equipment, forty items worth P1,400,000.00 were
sold through negotiated sale last July 15, 2013.
Proposal:

 Improvement and Installation of

Municipalities’ Internal Audit Service
 OPEN
FORUM