BACKGROUND

We are
ENABLERS! 
PROBLEM STATEMENT:

Local Government Units

misuse their Confidential
Fund
CAUSE – PROBLEM ANALYSIS
Recommendation:

 ALTERNATIVE POLICY SOLUTIONS (APS)

 APS 1:
 Review existing guidelines in the audit of CF of LGUs
(Joint Circular 2015-01) together with DILG and LGUs;
and revise, if necessary, such guidelines

 APS 2:
 Conduct joint trainings/ seminars with the DILG,
educating the LGUs on how to properly utilize their CF
Recommendation:
Quantitative Analysis
CRITERIA WEIGHT APS 1 APS 2
Effectivity
40% 30% 35%
Practicality
25% 25% 15%
Feasibility
25% 20% 15%
Risks
10% 5% 5%
Effectivity: Will the solution work? Will the solution solve the problem?
Practicality: Is the solution cost-effective in terms of time, money, and
effort?
Feasibility: Will the solution push through? Is the solution
attainable/achievable?
Risks: Risks involved would hinder: first, the solution from pushing
through; and second, the solution from resolving the problem.
Recommendation:
Qualitative Analysis
Advantages Disadvantages

APS 1 1. Documented 1. LGUs could still

Review existing guidelines complain and feign
in the audit of CF of LGUs 1. Allows revision of vague ignorance despite the
(Joint Circular 2015-01) provisions in the current revision
together with DILG and Joint Circular 2. Revised guidelines
LGUs; and revise, if might still end up vague
necessary, such guidelines.

APS 2 1. Assures ICFAO that 1. Lack of manpower of the

Conduct joint trainings/ LGUs would know how ICFAO
seminars with the DILG, to properly utilize their 2. Expensive and time
educating the LGUs on how CF consuming
to properly utilize their CF 2. “Enables” the LGU 3. Might not reach far-flung
LGUs
Recommendation:

 Based from the above results of

both the quantitative and
qualitative analysis, APS 1 is the
more viable solution given its
practicality and feasibility.
Implementation Plan
POLICY IMPLEMENTATION STRATEGY
(ACTION PLAN)
ACTIVITIES

 1. Coordinate with DILG and LGUs to form a

Technical Working Group (TWG)

 2. COA, DILG,and LGUs discuss on clarifying,
ironing out, and amending certain provisions of
Joint Circular 2015-01

 3. Submission of final output of the TWG to be
signed and approved by the heads of COA, DILG,
and LGU

 4. Dissemination of the Revised Joint Circular
Monitoring and Evaluation Plan
Objective 1: For COA and DILG to have uniform
guideline in the requisites for utilizing CF.
DATA
INDICAT INFO INFORMA DATA RESPONS FREQUEN ANALYSI REPORTI
OR NEEDED NTS COLLECT IBILITY CY S NG
ION

Cooperati Previous ICFAO Comparin ICFAO Once, By Final

on by COA and and DILG g and DILG and as comparin output
COA, DILG previous may be g and
DILG, and issuance and necessar contrasti
LGUs in s on ICF current y ng; what
making of LGUs COA and works,
the DILG etc.
guideline issuance
s s on ICF
Monitoring and Evaluation Plan
Objective 2: For COA and DILG to disseminate such
uniform guidelines.
DATA
INDICATOR INFO INFORMAN DATA RESPONSI FREQUEN ANALYSIS REPORTIN
NEEDED TS COLLECTI BILITY CY G
ON
LGUs CF DILG and Inventory ICFAO Bi-weekly By making Liquidatio
would be Liquidatio LGU of ICFAO a n reports
compliant n reports Represent compariso and
with all and atives n of supporting
requisites supporting compliant documents
for documents and non- submitted
utilization submitted compliant by LGUs
of CF by LGUs LGUs;
likewise,
taking into
considerati
on
geographi
cal
locations
Monitoring and Evaluation Plan
Objective 3: To eliminate the backlog of the Intelligence and
Confidential Fund Audit Office (ICFAO).
DATA
INDICAT INFO INFORMA DATA RESPON FREQUE ANALYSI REPORTI
OR NEEDED NTS COLLEC SIBILITY NCY S NG
TION
Evident Inventory ICFAO Inventory ICFAO Bi-weekly There Through
and of accompli must be a accompli
substanti pending shment consisten shment
al cases reports t reports
decrease (LGUs) decrease
in in
backlog backlogs,
until
there will
be no
more
backlog
Potential Problem Analysis
PLAN/ ACTIVITY POTENTIAL PROBABILITY of MITIGATION
PROBLEMS OCCURRENCE PLAN

 Initial coordination  Late/ No reply by Low  Follow-up: email,

DILG/LGU call, personal
 Lack of cooperation  Include a fixed
by DILG/ LGU dated for meeting

 TWG meetings  Conflicts/ Medium  Assert COA’s

disagreements authority to audit
 But keep an open
mind

 Approval/ signing of  Additional revisions Medium  Follow-up

final output  Taking too long to  Set a date for
sign/approve signing

 Dissemination  Not able to reach Medium  “trickle-down”

far-flung areas
FINAL WORDS
Thank You!