Professional Documents
Culture Documents
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.
Vacant Vacant
Vacant
Accountant III
Management and Audit Administrative Aide IV
Analyst III
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
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
1,800,000,000.00
1,600,000,000.00
1,400,000,000.00
1,200,000,000.00
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%
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
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%
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
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