DPCR 2019 - ATM Michael S Udan - 1st Semester

INDIVIDUAL PERFORMANCE COMMITMENT AND REVIEW (IR) FORM
I, MICHAEL S. UDAN, Audit Team Member of Cluster 7, Team CAR 29 National Government Sector, Commission on Audit - Cordillera Administrative Region, commit to deliver and agree to be rated on
the attainment of the following targets in accordance with the indicated measures for the period January 1 to June 30, 2019:
___________________________
MICHAEL S. UDAN
State Auditing Examiner II
Audit Team Member
Date: ___December 13, 2019
Recommending Approval:
___________________________
MICHAEL P. ANDAYA
State Auditor III
OIC - Audit Team Leader
Date: December 13, 2019
Approved by:
___________________________
DIONISIO B. BERNAL
State Auditor V
Regional Supervising Auditor
Date: __________________________
Page 1 of 142
INDIVIDUAL PERFORMANCE COMMITMENT AND REVIEW (DPCR) FORM
MFO / PAP OUTPUTS SUCCESS INDICATORS ACTUAL ALLOTTED DIVISION/ RATING
Performance (Target + Measures) ACCOMPLISHMENTS BUDGET INDIVIDUALS Quality Quantity Timeliness Average REMARKS
Measure ACCOUNTABLE
A. Program 1: Government Auditing Program
Sub-Program 1. National Government Audit Sub-Program
Output Indicators
1.1 Number of Assisted in Preparation of Assisted in Preparation of Audit Assisted in Preparation MSU
Audit Working Papers per Working Papers per assigned of Fourteen (14) Audit
Government Audit assigned audit program/audit audit program/audit procedures Working Papers per
Reports transmitted procedures on Audit Thrust and submitted to the ATL for assigned audit
Areas identified in the review within 5 CD from program/audit
GAIs/SAIs issued by NGS completion procedures and 4.90 5.00 5.00 4.97
Cluster 7 submitted to the ATL for
review within 5 CD from
within the completion
reglementary period
Assisted in the draft of Quarterly Assisted in Draft of Four MSU

Report on the Implementation of (4) Quarterly Reports on
SAIs and submitted to the ATL Implementation of SAI
within 7 CDs after EOQ and submitted to ATL.
Two (2) for 4th Qtr CY
2018 on January 3,
2019. Two (2) for 1st Qtr
CY 2019 on April 4,
2019. 4.90 5.00 5.00 4.97
a. Assisted in the Draft of Assisted in the Draft of 4 MLs on Assisted in the Draft of MSU
MLs/RCMLs on NGS Cluster 7 NGS Cluster 7 agencies and One (1) ML on NGS
agencies and submitted to the submitted to the ATL on or before Cluster 7 and submitted
Audit Team Leader (ATL) and March 13, 2019 for review and to ATL on March 12,
Audit Team's Report on the transmital to the Management on 2019. Assisted in the
Status of Submission and March 25, 2019. Draft of Three (3) MLs
Transmittal of MLs/RCMLs and submitted to ATL on 5.00 5.00 5.00 5.00
March 13, 2019.
Four (4)MLs were

trasmitted to
management on March
25, 2019.
Page 2 of 142
Measure ACCOUNTABLE
b. Assisted in the Draft of Cash Assisted in the Draft of 100% MSU
Examination Reports (CERs) CERs with shortages and Due for Second
and Audit Team's Status submitted to the ATL within 18
Report on Cash Examination CDs from completion of field Semester
Conducted and Transmitted work.
CERs
Assisted in the Draft of 100% MSU
CERs with shortages and
submitted to the ATL within 18 Due for Second
CDs from completion of field Semester
work.
Assisted in the Draft of Assisted in the Draft MSU

Consolidated Quarterly Status Four (4) Quarterly
Report on Cash Examination Status Report on Cash
Conducted and Transmitted CERs Examination Conducted
and submitted to the ATL within and Transmitted CERs
18 CDs after EOQ and submitted to the 4.90 5.00 5.00 4.97
ATL. Two (2) Reports for
4th Qtr CY 2018 were
submitted on January
18, 2019 and Two (2)
Reports for 1st Qtr CY
2019 on April 18, 2019.
c. Assisted in the draft of Audit Assisted in the Draft of 100% Assisted in the Draft of MSU
Observation Memorandum AOMs with supporting papers on 100% Eleven (11) AOMs
(AOM) and Audit audit areas identified in the SAI with supporting papers
Rejoinder/Reply (2019 and submitted to the ATL for on audit areas identified
Accounts and Transactions) review within 5 CDs from in the SAI and submitted 4.90 5.00 5.00 4.97
completion. to the ATL for review
within 5 CDs from
Completion
Assisted in the Draft of 100% Assisted in the Draft of MSU

AOMs with supporting papers on 100% Three (3) AOMs
audit areas not identified in the with supporting papers
SAI and submitted to the ATL for on audit areas not 4.90 5.00 5.00 4.97
review within 5 CDs from identified in the SAI and
completion. submitted to the ATL for
review within 5 CDs
from Completion
Assisted in the Draft of 100% MSU

Audit Rejoinder/Reply and
submitted to the ATL for review None for 1st
within 5 CDs from completion.
Semester
Page 3 of 142
Measure ACCOUNTABLE
d. Assisted in the Draft of Assisted in the Draft of 100% MSU None for 1st
Notices of Suspension, NS/ND/NCand submitted to the
Disallowance and Charge ATL within 5 CDs from Semester
(NS/ND/NC) completion.
e. Assited in the Draft Notice of Assisted in the Draft of 100% Assisted in the Draft of MSU
Settlement of Suspension, NSSDC and submitted to the ATL 100% Three (3) NSSDCs
Disallowance and Charge within 5 CDs from completion. and submitted to the
(NSSDC) ATL. One (1) NSSDC
submitted on January
16, 2019. Two (2)
NSSDCs on June 27, 4.90 5.00 5.00 4.97
2019.
f. Assisted in the Draft of Assisted in the Draft of 100% Assisted in the Draft of MSU
Statements of Suspension, SASDC and submitted to the ATL 100% Four (4) SASDCs
Disallowance and Charge within 5 CDs from receipt of draft and submitted to the
(SASDC) from ATM. ATL within 5 CDs from
completion. Two (2)
SASDCs for 4th Qtr CY
2018 were submitted on
January 3, 2019. Two (2)
for 1st Qtr CY 2019 on 4.90 5.00 5.00 4.97
April 4, 2019.
Output Indicators
1.2. Percentage of Assisted in the Draft of Assisted in the Draft of Monitoring MSU
increase of
increase ofaudit
audit Monitoring report on the report on the increase in the
recommendations
recommendations increase in the implementation of prior years'
implementation of prior audit recommendations
implemented by years' audit recommendations contained in the CY 2018 MLs and Due for 2nd
agencies contained in the CY 2018 MLs submitted to th ATL on or before Semester
and submitted Action Plan and July 3, 2019
Monitoring Tool (APMT)
Assisted in the Draft of APMT and MSU

submitted to the ATL within 25 Due for 2nd
days from receipt of AAPSI Semester
Sub-Program 2. Corporate Government Auditing Sub-Program

Sub-Program 3. Local Government Auditing Sub-Program
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Measure ACCOUNTABLE
Sub-Program 4. Special Audit Sub-program
Output Indicators
4.1. No. of Fraud Assisted in the Draft of Assisted in the Draft of 100% MSU
Case Evaluation Complaint Assesment Forms CAFs and submitted to the ATL
(CAFs) on Complaints/ Audit within 25 CDs upon receipt of
Reports submitted Investigations received from memo/ referral on complaints/
by teams from ORD audit investigation. (Item III.3, 4 & None for 1st
FAO within the 5 of COA Memo No. 2015-007 Semester
dated April 16, 2015 and COA CAR
prescribed deadline Memo dated Jul. 25, 2019)
Sub-Program 5. Technical Services Sub-program

Other audit-related activities
Assisted in the Draft of Audit Assisted in the Draft of Audit Assisted in the Draft of MSU
Team's Monitoring Report on Team's Monitoring Report on the Two (2) Monitoring
the Enforcement and Enforcement and Monitoring of Report on the
Monitoring of Final and Final and Executory Decision and Enforcement and
Executory Decisions of Audit submitted to the ATL 3 CDs after Monitoring of Final and
Teams EOS Executory Decision and 5.00 5.00 5.00 5.00
submitted to ATL on
January 2, 2019.
Audit Team's Quarterly Assisted in the Draft of Audit Assisted in the Draft of MSU
Report on Request for Write- Team's QRRWO and submitted to Four (4) QRRWOs and
off (QRRWO) the ATL within 7 CDs after EOQ submitted to the ATL.
Two (2) QRRWOs for 4th
Qtr CY 2018 were 5.00 5.00 5.00 5.00
submitted on January 6,
2019. Two (2) QRRWOs
for 1st Qtr CY 2019 were
submitted on April 4,
2019.
Audit Team's Matrices, Assisted in the Draft of Audit Assisted in the Draft of MSU
financial and operational team's Matrices, financial and Two (2) Matrices,
highlights; and Status of operational highlights; and Status financial and operational
Implementation of PY Audit of Implementation of PY Audit highlights; and Status of
Recommendations on DRRM Recommendations on DRRM Implementation of PY
Funds for CY 2018 Funds for CY 2018 and submitted Audit Recommendations
to the ATL on or before June 19, on DRRM Funds for CY
2019. 2018 and submitted to
the ATL on June 18, 5.00 5.00 5.00 5.00
2019.
Page 5 of 142
Recommendations on DRRM Implementation of PY
Funds for CY 2018 and submitted Audit Recommendations
to the ATL on or before June 19, on DRRM Funds for CY
2019. 2018 and submitted to
the ATL on June 18,
2019.

Measure ACCOUNTABLE
Page 6 of 142
Measure ACCOUNTABLE
Audit Team's Status Report of Assisted in the Draft of Audit Assisted in the Draft of MSU
all receivables, unliquidated team's Report of all receivables, Two (2) Reports of all
cash advances and fund unliquidated cash advances and receivables,
transfers fund transfers and submitted to unliquidated cash
the ATL by advances and fund 4.90 5.00 5.00 4.97
transfers and submitted
to the ATL on January 4,
⦁ Jan. 20, 2019 for status 2019.
report as of Dec 31, 2018
⦁ July 20, 2019 for status
report as of June 30, 2019
Audit Team's Requests for Assisted in the Draft of Requests MSU

Authority to Dispose of for Authority to Dispose of
Records Records and submitted to the ATL
within 4 CDs upon completion of
documentary requirements. None for 1st
Semester
Audit Teams Report on ODA Assisted in the Draft of Audit MSU

Funded Projects Team's audit report on ODA Assisted in the Draft of
Funded Projects and submitted to Two (2) audit reports on
the ATL on or before April 12, ODA Funded Projects 4.90 5.00 5.00 4.97
2019 and submitted to the
ATL on April 12, 2019
Audit Team's Report on Assisted in the Draft of Audit MSU

Gender and Development Team's audit report on Gender
and Development and submitted Assisted in the Draft of
to the ATL on or before June10, Two (2) audit report on 5.00 5.00 5.00 5.00
2019 Gender and
Development and
submitted to the ATL on
June 6, 2019
Audit Team's SASDC Report Assisted in the Draft of Audit Assisted in the Draft of MSU
Team's SASDC report and 100% Four (4) SASDCs
submitted to the ATL within 7 CDs and submitted to the
after EOQ. ATL. Two (2) SASDCs for
submitted on January 3, 4.90 5.00 5.00 4.97
2019. Two (2) SASDCs
for 1st Qtr CY 2019 were
on April 4, 2019.
Total 74.67
Average Rating (Average/Outputs) 4.98
Average Rating x Weight Allocation 4.729
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Measure ACCOUNTABLE
Program 2: Government Accountancy Program
Output Indicator
2. Number of Comments on proposed/ draft Not Applicable
government government accounting
standards, policies, rules and
accounting regulations
standards, policies,
rules and
regulations
formulated and
developed for
implementation in
government
agences
Total
Average Rating (Average/Outputs)
Average Rating x Weight Allocation
Program 3: Government Financial Adjudication Program
Output Indicator
1. Number of Assisted in the Draft of Assisted in the Draft of 100% MSU
pending and new decision on (a) Request for decisions and submitted to the None for 1st
Relief from Accountability and ATL within 25 CDs from receipt of
cases decided (2) Request for Writing-Off of request. Semester
accounts involving amounts
P100,000.00 and below
2. Number of Drafted Answer to the Order Assisted in the Draft and MSU
Decision of the received from the ORD/OCD submitted 100% Answer to the
Group affirmed by for the Appeal from ND/NC ATL within 8 CDs from receipt of
the ORD/OCD and for the denied Requests the Order None for 1st
for Relief from Accountability Semester
and for Write-Off of accounts.
3. Number of final a. Assisted in the Draft of Assisted in the Draft of 100% MSU
and executory Notices of Finality of Decision NFDs for all Decisions that
(NFDs) issued for all Decisions became final and executory at the
cases enforced that became final and audit team level fprwarded to the
executory at the audit team ATL within 4 CDs after the lapse None for 1st
level of the prescribed period appeal Semester
pursuant to the following COA
issuances:
⦁ COA Circular No. 2009-006

dated September 15, 2009
on RRSA
Page 8 of 142
Measure ACCOUNTABLE
dated December 19, 2016
on Request for Write-Off
Page 9 of 142
Measure ACCOUNTABLE
b. Assisted in the Draft of Assisted in the Draft of 100% MSU
request for the issuance of COEs for all NFDs issued at the
COA Orders of Execution audit team level without
(COEs) for all NFDs issued at settlement within the prescribed
the audit team level without period and forwarded to the ATL None for 1st
settlement within the not ealier than 5 CDs from receipt
prescribed period of the NFD by the agency heads
(Section 23.2 of the RRSA) Semester
Total
Average Rating (Average/Outputs)
Average Rating x Weight Allocation
General Administration and Support
1. General a. Reviewed Action on
supervision and Personnel Matters, as
management of follows:
the Regional i. Proposed Office Order for Not Applicable
Office assignment/ reassignment/
designation of the audit team
personnel
ii. Signed Ranking List of Not Applicable

Applicants for promotion
iii. Signed Resolution/Memo Not Applicable

recommending the hiring of
new recruits and promotion of
personnel
iv. Signed Request for local Not Applicable

travel of Audit Group
personnel
v. Signed nomination for Not Applicable

trainings and seminars
conducted by RO/PIDS
Page 10 of 142
Measure ACCOUNTABLE
vi. Signed Statement of Prepared Statement of Assets, Prepared Statement of MSU
Assets, Liabilities and Net Liabilities and Net Worth of Audit Assets, Liabilities and
Worth of audit group Team personnel submitted to the Net Worth of Audit Team
personnel ORSA on or before Feburary 25, personnel submitted to
2019 for signature and the ORSA and
transmittal to ATFS. (CSC Memo transmittal to ATFS on 5.00 5.00 5.00 5.00
Circular no. of 2015 dated Feb. 17, Feburary 23, 2019
2015)
vii. Attended GAD Learning Attended GAD Learning Session Audit Team
Session by end of December 2019 Attended GAD Learning 5.00 5.00 5.00 5.00
Session on May 31, 2019
b. Reviewed action on
logistics and other
administrative support
relative to the following:
⦁ Monthly Report of MRAU submitted to the ATL Six (6) MRAUs Audit Team
Absences and within 3 WDs after the EOM submitted to the ATL
Undertimes (MRAU) within 3 WDs after the
(MRAU) EOM 5.00 5.00 5.00 5.00
⦁ DPCR/IPCR PCR (Commitment) submitted to PCR (Commitment) MSU

ATL on or before Sept. 5, 2019 submitted to ATL on 4.90 5.00 5.00 4.97
Sept. 4, 2019
PCR (Rated for 2nd semester of CY PCR (Rated for 2nd MSU
2018) submitted to ATL on or semester of CY 2018) 4.90 5.00 5.00 4.97
before June 28, 2019 submitted to ATL on
June 24, 2019
PCR (Rated for 1st semester of CY MSU

2019) submitted to ATL on or 4.90 5.00 5.00 4.97
before September 15, 2019
⦁ Quarterly Assisted in the Preparation of QAR Assisted in the MSU

Accomplishment Report and submitted to ATL on or before Preparation of Four (4)
the 4th day of the following month QARs and submitted to
after the EOQ ATL. Two (2) QARs for 4.90 5.00 5.00 4.97
submitted on January 3,
(QAR) 2019. Two (2) QARs for
1st Qtr CY 2019 on April
4, 2019.
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Measure ACCOUNTABLE
⦁ Quarterly Report of Not Applicable
Approved and
Disapproved Leaves

Travel Order Issued
⦁ Consolidated Report Assisted in the Preparation of Assisted in the MSU

on the Actual Consolidated Report on the Actual Preparation of Two (2)
MOOE and CO submitted to ATL Reports on the Actual
Maintenance and Other on or before Feb. 10, 2019 for the MOOE and CO and
Operating Expenses CY 2018 2nd semester report, and submitted to ATL on Jan. 4.75 5.00 5.00 4.92
(MOOE) and Capital on or before Aug. 8, 2019 for the 7, 2019 for the CY 2018
CY 2019 1st semester report 2nd semester report.
(PFMS Unnumbered Memo dated
Outlay (CO) Sept. 9, 2013)
E. Other Activities Special Assignments

Total 39.78
Average Rating (Average/Outputs) 4.97
Average Rating x Weight Allocation 0.249
Total Average: 4.978
Final Average 90% 4.98 4.480
Personality 10% 4.50 0.450
Leadership
4.930
Final Rating Very Satisfactory
Adjectival Rating:
Assessed by/Rated by/Recommending Approval: Approved by:
MICHAEL P. ANDAYA DIONISIO B. BERNAL

Audit Team Leader Regional Superving Auditor
Date: ____December 13, 2019 Date: ____________________
Page 12 of 142
Commission on Audit - Cordillera Administrative Region Name: MICHAEL S. UDAN
National Government Sector - Cluster 7, Public Works, Transport and Energy Position: State Auditing Examiner II
Matrix of Actual Accomplishments for 1st Semester 2019 Designation: Audit Team Member
MFO / PAP OUTPUTS SUCCESS INDICATORS Quantity Timeliness

Performance (Target + Measures) Qty Rating Date Received Date Acted/ No. of CDs Equivalent Rating Justification/
Measure Submitted/Signed delay Points Remarks
Deducted
A. Program 1: Government Auditing Program (65% + 10% + 20%)
Output Indicators
1.1 Number of Assisted in Preparation of Assisted in Preparation of Audit
Government Audit Audit Working Papers per Working Papers per assigned
Reports transmitted assigned audit program/audit audit program/audit procedures
procedures on Audit Thrust and submitted to the ATL for
Areas identified in the review within 5 CD from
within the GAIs/SAIs issued by NGS completion 14/14 5.00 All year Various dates - - 5.00
reglementary period Cluster 7
Assisted in the draft of Quarterly

Report on the Implementation of
SAIs and submitted to the ATL End of 4th Qtr 1/3/2019 (2)
within 7 CDs after EOQ CY 2018
4/4 5.00 - - 5.00
End of 1st Qtr
CY 2019 4/4/2019 (2)
a. Assisted in the Draft of Assisted in the Draft of 4 MLs on

MLs/RCMLs on NGS Cluster 7 NGS Cluster 7 agencies and 3/12/2019 (1ML)
agencies and submitted to the submitted to the ATL on or before 3/13/2019 (3MLs)
Audit Team Leader (ATL) and March 13, 2019 for review and
Audit Team's Report on the transmital to the Management on
Status of Submission and March 25, 2019. 4/4 5.00 03/08/19 - - 5.00
Transmittal of MLs/RCMLs 03/10/19 Trasmitted to
Management
3/25/2019 (4MLs)
b. Assisted in the Draft of Cash Assisted in the Draft of 100%

Examination Reports (CERs) CERs with shortages and Due for Second
and Audit Team's Status submitted to the ATL within 18
Report on Cash Examination CDs from completion of field
Conducted and Transmitted work. Semester
CERs
Assisted in the Draft of 100%

CERs with shortages and
submitted to the ATL within 18 Due for Second
CDs from completion of field Semester
work.
Assisted in the Draft of End of 4th Qtr 1/18/2019

Consolidated Quarterly Status CY 2018
Report on Cash Examination 4/4 5.00 - - 5.00
Conducted and Transmitted CERs End of 1st Qtr
and submitted to the ATL within Cy 2019 4/18/2019
18 CDs after EOQ
Page 13 of 142
Assisted in the Draft of End of 4th Qtr
MFO / PAP OUTPUTS SUCCESS INDICATORS
Consolidated Quarterly Status Quantity CY 2018 Timeliness
Performance Report(Target
on Cash Examination
+ Measures) Qty Rating Date Received Date Acted/ No. of CDs Equivalent Rating Justification/
Measure Conducted and Transmitted CERs End of 1st Qtr Submitted/Signed delay Points Remarks
and submitted to the ATL within Cy 2019 Deducted
18 CDs after EOQ
Page 14 of 142
Deducted
c. Assisted in the draft of Audit Assisted in the Draft of 100%
Observation Memorandum AOMs with supporting papers on
(AOM) and Audit audit areas identified in the SAI
Rejoinder/Reply (2019 and submitted to the ATL for
Accounts and Transactions) review within 5 CDs from 11/11 5.00 As need Various dates - - 5.00
completion. arises

AOMs with supporting papers on
audit areas not identified in the 3/3 5.00 As need Various dates - - 5.00
SAI and submitted to the ATL for
review within 5 CDs from arises
completion.

Audit Rejoinder/Reply and None for 1st
submitted to the ATL for review Semester
within 5 CDs from completion.
d. Assisted in the Draft of Assisted in the Draft of 100%

Notices of Suspension, NS/ND/NCand submitted to the None for 1st
Disallowance and Charge ATL within 5 CDs from Semester
(NS/ND/NC) completion.
e. Assited in the Draft Notice of Assisted in the Draft of 100%

Settlement of Suspension, NSSDC and submitted to the ATL
Disallowance and Charge within 5 CDs from completion. 3/3 5.00 As need 1/16/2019 (1 NSSDC) - - 5.00
(NSSDC)
arises 6/27/2019 (2 NSSDCs)
f. Assisted in the Draft of Assisted in the Draft of 100% End of 4th Qtr 1/3/2019 (2 SASDCs)
Statements of Suspension, SASDC and submitted to the ATL CY 2018
Disallowance and Charge within 5 CDs from completion. 4/4 5.00 End of 1st Qtr - - 5.00
(SASDC) Cy 2019 4/4/2019 (2 SASDCs)
Output Indicators
1.2. Percentage of Assisted in the Draft of Assisted in the Draft of Monitoring
increase of
increase ofaudit
audit Monitoring report on the report on the increase in the
recommendations
recommendations increase in the implementation of prior years'
implementation of prior audit recommendations
implemented by years' audit recommendations contained in the CY 2018 MLs and Due for Second
contained in the CY 2018 MLs submitted to th ATL on or before
and submitted Action Plan and July 3, 2019
agencies Monitoring Tool (APMT) Semester
Assisted in the Draft of APMT and

submitted to the ATL within 25
days from receipt of AAPSI Due for Second
Semester
Page 15 of 142
Deducted
Sub-Program 2. Corporate Government Auditing Sub-Program
Output Indicators
4.1. No. of Fraud Assisted in the Draft of Assisted in the Draft of 100%
Case Evaluation Complaint Assesment Forms CAFs and submitted to the ATL
(CAFs) on Complaints/ Audit within 25 CDs upon receipt of
Reports submitted Investigations received from memo/ referral on complaints/ None for 1st
by teams from ORD audit investigation. (Item III.3, 4 & Semester
FAO within the 5 of COA Memo No. 2015-007
dated April 16, 2015 and COA CAR
prescribed deadline Memo dated Jul. 25, 2019)

Assisted in the Draft of Audit Assisted in the Draft of Audit
Team's Monitoring Report on Team's Monitoring Report on the
the Enforcement and Enforcement and Monitoring of
Monitoring of Final and Final and Executory Decision and 2/2 5.00 End of 2nd 1/2/2019 (2) - - 5.00
Executory Decisions of Audit submitted to the ATL 3 CDs after Semester
Teams EOS
CY 2018
Audit Team's Quarterly Assisted in the Draft of Audit End of 4th Qtr
Report on Request for Write- Team's QRRWO and submitted to 4/4 CY 2018 1/6/2019 (2) - - 5.00
off (QRRWO) the ATL within 7 CDs after EOQ 5.00 End of 1st Qtr
Cy 2019 4/4/2019 (2)
Audit Team's Matrices, Assisted in the Draft of Audit

financial and operational team's Matrices, financial and
highlights; and Status of operational highlights; and Status
Implementation of PY Audit of Implementation of PY Audit
Recommendations on DRRM Recommendations on DRRM 2/2 5.00 6/11/2019 6/18/2019 (2) - - 5.00
Funds for CY 2018 Funds for CY 2018 and submitted
to the ATL on or before June 19,
2019.
Audit Team's Status Report of Audit team's Report of all

all receivables, unliquidated receivables, unliquidated cash
cash advances and fund advances and fund transfers
transfers drafted and submitted to the ATL
by
2/2 5.00 End of 2nd 1/4/2019 (2) - - 5.00
⦁ Jan. 20, 2019 for status Semester
report as of Dec 31, 2018 CY 2018
⦁ July 20, 2019 for status
report as of June 30, 2019
Page 16 of 142
Deducted
Audit Team's Requests for Assisted in the Draft of Requests
Authority to Dispose of for Authority to Dispose of
Records Records and submitted to the ATL
within 4 CDs upon completion of
documentary requirements. None for 1st
Semester
Audit Teams Report on ODA Assisted in the Draft of Audit

Funded Projects Team's audit report on ODA
Funded Projects and submitted to
the ATL on or before April 12,
2019 2/2 5.00 4/10/2019 4/12/2019 - - 5.00
Audit Team's Report on Assisted in the Draft of Audit

Gender and Development Team's audit report on Gender
and Development and submitted
to the ATL on or before June 10,
2019 2/2 5.00 6/3/2019 6/6/2019 - - 5.00
Audit Team's SASDC Report Assisted in the Draft of Audit End of 4th Qtr 1/3/2019 (2 SASDCs)
Team's SASDC report and 4/4 5.00 CY 2018 - - 5.00
submitted to the ATL within 7 CDs End of 1st Qtr
after EOQ. Cy 2019 4/4/2019 (2 SASDCs)
Program 2: Government Accountancy Program (0%)

Output Indicator
2. Number of Comments on proposed/ draft Not Applicable
government government accounting
standards, policies, rules and
accounting regulations
standards, policies,
rules and
regulations
formulated and
developed for
implementation in
government
agences
Page 17 of 142
Deducted
Program 3: Government Financial Adjudication Program (0%)
Output Indicator
1. Number of Assisted in the Draft of Assisted in the Draft of 100%
pending and new decision on (a) Request for decisions and submitted to the
Relief from Accountability and ATL within 25 CDs from receipt of
cases decided (2) Request for Writing-Off of request. None for 1st
accounts involving amounts Semester
P100,000.00 and below
2. Number of Drafted Answer to the Order Assisted in the Draft and

Decision of the received from the ORD/OCD submitted 100% Answer to the None for 1st
Group affirmed by for the Appeal from ND/NC ATL within 8 CDs from receipt of
the ORD/OCD and for the denied Requests the Order Semester
for Relief from Accountability
and for Write-Off of accounts.
3. Number of final a. Assisted in the Draft of Assisted in the Draft of 100%

and executory Notices of Finality of Decision NFDs for all Decisions that
(NFDs) issued for all Decisions became final and executory at the
cases enforced that became final and audit team level fprwarded to the
executory at the audit team ATL within 4 CDs after the lapse
level of the prescribed period appeal
pursuant to the following COA
issuances: None for 1st
Semester

dated September 15, 2009
on RRSA
dated December 19, 2016
on Request for Write-Off
b. Assisted in the Draft of Assisted in the Draft of 100%
request for the issuance of COEs for all NFDs issued at the
COA Orders of Execution audit team level without
(COEs) for all NFDs issued at settlement within the prescribed
the audit team level without period and forwarded to the ATL
settlement within the not ealier than 5 CDs from receipt None for 1st
prescribed period of the NFD by the agency heads
(Section 23.2 of the RRSA) Semester
Page 18 of 142
Deducted
General Administration and Support (5%)
1. General a. Reviewed Action on
supervision and Personnel Matters, as
management of follows:
the Regional i. Proposed Office Order for Not Applicable
Office assignment/ reassignment/
designation of the audit team
personnel
ii. Signed Ranking List of Not Applicable

Applicants for promotion
iii. Signed Resolution/Memo Not Applicable

recommending the hiring of
new recruits and promotion of
personnel
iv. Signed Request for local Not Applicable

travel of Audit Group
personnel
v. Signed nomination for Not Applicable

trainings and seminars
conducted by RO/PIDS
vi. Signed Statement of Prepared Statement of Assets,

Assets, Liabilities and Net Liabilities and Net Worth of Audit
Worth of audit group Team personnel submitted to the
personnel ORSA on or before Feburary 25,
2019 for signature and
transmittal to ATFS. (CSC Memo
Circular No of 2015 dated Feb. 1/1 5.00 2/18/2019 2/23/2019 - - 5.00
17, 2015)
Page 19 of 142
Deducted
vii. Attended GAD Learning Attended GAD Learning Session

Session by end of December 2019 1/1 5.00 5/31/2019 - - 5.00
logistics and other
⦁ Monthly Report of MRAU submitted to the ATL

Absences and within 3 WDs after the EOM 6/6 5.00 EOM Various dates - - 5.00
Undertimes
(MRAU) (MRAU) 3 WDs after EOM
⦁ DPCR/IPCR PCR (Commitment) submitted to

ATL on or before Sept. 5, 2019 1/1 5.00 8/27/2019 9/4/2019 - - 5.00
PCR (Rated for 2nd semester of CY

2018) submitted to ATL on or 1/1 5.00 1/14/2019 1/24/2019 - - 5.00
before June 28, 2019
PCR (Rated for 1st semester of CY

2019) submitted to ATL on or Due for 2nd
before September 15, 2019
Semester
⦁ Quarterly Assisted in the Preparation of QAR 4/4 5.00 End of 4th Qtr 1/3/2019 (2)
and submitted to ATL on or before CY 2018
Accomplishment Report the 4th day of the following month End of 1st Qtr - - 5.00
(QAR) after the EOQ Cy 2019 4/4/2019 (2)

Approved and
Disapproved Leaves

Travel Order Issued
⦁ Consolidated Report Assisted in the Preparation of

on the Actual Consolidated Report on the Actual
MOOE and CO submitted to ATL
Maintenance and Other on or before Feb. 10, 2019 for the End of 2nd
Operating Expenses CY 2018 2nd semester report, and 2/2 5.00 Semester 1/7/2019 (2) - - 5.00
(MOOE) and Capital on or before Aug. 8, 2019 for the CY 2018
Outlay (CO) CY 2019 1st semester report
(PFMS Unnumbered Memo dated
Sept. 9, 2013)
Page 20 of 142
Deducted
E. Other Activities Special Assignments None for 1st
Semester
Page 21 of 142
OFFICE PERFORMANCE COMMITMENT AND REVIEW (OPCR) FORM
MFO / PAP OUTPUTS SUCCESS INDICATORS ACTUAL ALLOTTED DIVISION/ RA

Performance (Target + Measures) ACCOMPLISHMENTS BUDGET INDIVIDUALS Quality
Measure ACCOUNTABLE
Output Indicators
1.1 Number of a. Specific Audit Instructions Specific Audit Instructions
National Government issued by the National issued by NGS disseminated to
Agencies with Annual Government Sector (NGS) all NGS Audit Groups/Teams
Audit Report (AAR) disseminated to all NGS Audit within 5 WDs from receipt
Groups/Teams
b. Reviewed AARs on SUCs and Reviewed AARs on ___ SUCs and

Other NGS Stand Alone agencies ___ Other NGS Stand Alone
agencies
c. Reviewed Management Reviewed MLs on ___ NGS

Letters (MLs) on NGS agencies agencies by ____
d. Reviewed Regional Reviewed RCMLs on ___ NGS

Consolidated MLs (RCMLs) on agencies by ____
NGS agencies
1.2 Number of a. Transmitted AARs on SUCs AARs on _____ SUCs and ____
National Government and Other NGS Stand Alone Other NGS Stand Alone
audit report agencies to agency heads agencies transmitted to agency
transmitted on time heads on or before June 30,
2018
b. Transmitted MLs on NGS MLs on ____ NGS agencies

agencies to agency heads transmitted to agency heads on
or before
Page 22 of 142
Measure ACCOUNTABLE
c. Transmitted RCMLs on NGS RCMLs on ____ NGS agencies
agencies to agency heads transmitted on or before the
deadline set by the NGS
d. Monitoring Report on the Monitoring Report on the status

status of submission and of submission and transmittal
transmittal of AARs, MLs, of AARs, MLs, RCMLs and
RCMLs and SAORs SAORs submitted to OAC-LGS
within 10 WDs after EO month,
starting May 2018
Page 23 of 142
Measure ACCOUNTABLE
1.3 Number of AARs on SUCs and Other NGS AARs on ____ SUCs and ____
National Government Stand Alone agencies furnished Other NGS Stand Alone
audit reports furnished to Congress, to the President agencies furnished to Congress,
to Congress, to the and other oversight agencies to the President and other
President and other oversight agencies within 5
oversight agencies WDs after June 30, 2018
Outcome Indicators
1. % of the number of a. Status Report on the Status Report on the
prepared audit reports transmittal and submission to transmittal and submission to
transmitted to ITO for publication of ITO for publication of
auditees, Congress and transmitted AARs on SUCs and transmitted AARs on SUCs and
other oversight Other NGS Stand Alone agencies Other NGS Stand Alone
agencies within the agencies submitted to OAC-LGS
deadline set by the within 10 WDs after the EO
Commission month, starting in May 2018
and every month thereafter
Formatted electronic copies of Formatted electronic copies of

all transmitted AARs on SUCs all transmitted AARs on SUCs
and Other NGS Stand Alone and Other NGS Stand Alone
agencies submitted to ITO for agencies submitted to ITO for
publication publication by July 31, 2018
2. % of increase of Monitoring Report on the Monitoring Report on the

audit increase in the implementation increase in the implementation
recommendations of prior years' (PY) audit of PY audit recommendations
implemented by recommendations contained in contained in the CY 2017 AARs
agencies the CY 2017 AARs submitted to OAC-LGS on or
before July 15, 2018
Sub-Program 2 - Corporate Government Auditing Sub-Program

Output Indicators same deadlines with NGS
Page 24 of 142
Measure ACCOUNTABLE
1.1 Number of a. Specific Audit Instructions Specific Audit Instructions
Corporate Government issued by the Corporate issued by CGS disseminated to
Agencies with AAR Government Sector (CGS) CGS Audit Groups/Teams
disseminated to CGS Audit within 5 WDs from receipt
Groups/Teams
b. Reviewed AARs on Water Reviewed AARs on ___ WDs and

Districts (WDs) and Other CGS ___ Other CGS Stand Alone
Stand Alone agencies agencies by ____
c. Reviewed MLs on CGS Reviewed MLs on __ CGS

agencies agencies by ____
d. Reviewed RCMLs on CGS Reviewed RCMLs on __ CGS

agencies agencies by ____
1.2 Number of a. Transmitted AARs on WDs AARs on ____ WDs and ____
Corporate Government and Other CGS Stand Alone Other CGS Stand Alone agencies
audit report agencies to agency heads transmitted to agency heads on
transmitted on time or before June 30, 2018
b. Transmitted MLs on CGS MLs on ____ CGS agencies

agencies to agency heads transmitted to agency heads on
or before ________
c. Transmitted RCMLs on CGS RCMLs on ____ CGS agencies

agencies to agency heads transmitted on or before the
deadline set by the CGS
Page 25 of 142
Measure ACCOUNTABLE
e. Monitoring Report on the Monitoring Report on the status
transmittal of AARs, MLs of AARs, MLs and RCMLs and
RCMLs and SAORs SAORs submitted to OAC-LGS
within 10 WDs after EO month,
starting March 2018
1.3 Number of AARs on WDs and Other CGS AARs on ____ WDs and ____
Corporate Government Stand Alone agencies furnished Other CGS Stand Alone agencies
audit reports furnished to Congress, to the President furnished to Congress, to the
to Congress, to the and other oversight agencies President and other oversight
President and other agencies within 5 WDs after
oversight agencies June 30, 2018
Outcome Indicators
1. % of the number of a. Status Report on the Status Report on the
prepared audit reports transmittal and submission to transmittal and submission to
transmitted to ITO for publication of ITO for publication of
auditees, Congress and transmitted AARs on WDs and transmitted AARs on WDs and
other oversight Other CGS Stand Alone agencies Other CGS Stand Alone agencies
agencies within the submitted to OAC-LGS within
deadline set by the 10 WDs after the EO month
Commission starting in May 2018 and every
month thereafter
Formatted electronic copies of Formatted electronic copies of

all transmitted AARs on WDs all transmitted AARs on WDs
and Other CGS Stand Alone and Other CGS Stand Alone
agencies submitted to ITO for agencies submitted to ITO for
publication publication by July 31, 2018
Page 26 of 142
Measure ACCOUNTABLE
before July 15, 2018

Output Indicators
1. Number of Local a. General Audit Instructions General Audit Instructions
Government Agencies (GAI) issued by OAC-LGS issued by OAC-LGS
to be audited disseminated to all LGS Audit disseminated to all LGS Audit
Groups/Teams Groups/Teams within 5 WDs
from receipt of the GAI
b. SAIs issued by the RD to all SAIs issued by the RD to all LGS

LGS Audit Groups/Teams Audit Groups/Teams within 5
WDs from receipt of the GAI
b. Reviewed AARs on local Reviewed AARs on ___ LGUs by

government units (LGUs) ___
2. Number of Local Transmitted AARs on LGUs to AARs on ____ LGUs transmitted

Government audit agency heads to agency heads on or before
reports transmitted on ________
time
Page 27 of 142
Measure ACCOUNTABLE
c. Monitoring Report on the Monitoring Report on the status
transmittal of AARs of AARs submitted to OAC-LGS
within _____ WDs after EO
month, starting March 2018
(LGS unnumbered memoranda
dated April 6, 2017 and July 31,
2017)
Monitoring Report on the status

of transmittal of Barangay AARs
(BAARs) submitted to OAC-LGS
within _____ WDs after EO
month, starting March 2018
(LGS unnumbered
memorandum dated February
5, 2018)
3. Number of Local AARs on LGUs furnished to AARs on ___ LGUs furnished to

Government audit DILG and other oversight DILG and other oversight
reports furnished to agencies agencies within __ WDs after
DILG and other transmittal to audited agencies
oversight agencies
Outcome Indicators
Page 28 of 142
Measure ACCOUNTABLE
1. % of the number of a. Status Report on transmittal, Status Report on transmittal,
prepared audit reports publication and furnishing of publication and furnishing of
transmitted to AARs on LGUs AARs on LGUs submitted to
auditees, Congress and OAC-LGS within __ WDs after
other oversight June 30, 2018 and every month
agencies within the thereafter
deadline set by the
Commission

before July 15, 2018 (per COA
Memorandum No. 2018-005
dated April 30, 2018)

Output Indicators
1. No. of Fraud Case Reviewed Complaint Assesment Reviewed ___ CAFs and ___ ERs
Evaluation Reports Forms (CAFs) and Evaluation submitted to OAC-LGS or
submitted by teams Reports (ERs) on returned to Audit
from FAO within the Complaints/Audit Groups/Teams concerned
prescribed deadline Investigations received from within _____ WDs from receipt
Audit Groups/Teams
Page 29 of 142
Measure ACCOUNTABLE
2. Number of Reviewed Fraud/Special Audit Reviewed ___ Fraud/Special
Fraud/Special Audit Reports Complaints/Audit Audit Reports released to
Reports released to Investigations released to audited agencies or returned to
audited agencies audited agencies Special Audit Teams concerned
within the prescribed within _____ WDs from receipt
deadline
3. Number of Reviewed Fraud/Special Audit Reviewed ___ Fraud/Special

Fraud/Special Audit Reports Complaints/Audit Audit Reports reviewed and
reports submitted to Investigations submitted to the submitted to the OMB, Congress
the Office of the Office of the Ombudsman and other oversight agencies
Ombudsman, Congress (OMB), Congress and other within _____ WDs after release
and oversight bodies oversight agencies to audited agencies
within the prescribed
deadline
Outcome Indicators
1. Number of criminal Signed Recommendation Letter Signed Recommendation Letter
cases filed in the court to OMB for the filing of criminal to OMB for the filing of criminal
based on Fraud/ charges with Affidavit charges with Affidavit
Special Audit Reports Complaints/Sworn Narrative Complaints/Sworn Narrative
Reports of the Special Audit Reports of the Special Audit
Teams Teams submitted to OMB
within __ WDs from receipt
2. Number of Signed Recommendation Letter Signed Recommendation Letter

administrative cases to OMB for the filing of to OMB for the filing of
adjudicated/ docketed administrative charges with administrative charges with
by the Ombudsman Affidavit Complaints/Sworn Affidavit Complaints/Sworn
based on Narrative Reports of the Special Narrative Reports of the Special
Fraud/Special Audit Audit Teams Audit Teams submitted to OMB
Reports within __ WDs from receipt
Page 30 of 142
Measure ACCOUNTABLE
Output Indicators
1. Number of Technical a. Reviewed Technical Reviewed ___ TERs on
Evaluation Reports Evaluation Reports (TERs) on Infrastructure Projects
rendered within the Infrastructure Projects transmitted to concerned
prescribed deadline Supervising Auditors
(Sas)/Audit Team Leaders
(ATLs) within ___ WDs from
receipt
b. Reviewed TERs on Reviewed ___ TERs on on

Procurement of Goods and Procurement of Goods and
Consulting Services Consulting Services transmitted
to concerned SAs/ATLs within
___ WDs from receipt
c. Reviewed TERs on Reviewed ___ TERs on

Unserviceable Items Unserviceable Items
transmitted to concerned
SAs/ATLs within ___ WDs from
receipt
2. Number of a. Reviewed Inspection Reports Reviewed ___ IRs transmitted to

Inspection Reports (IRs) on Infrastructure Projects concerned SAs/ATLs within __
rendered within the Accomplishments WDs from receipt
prescribed deadline
b. Reviewed IRs on Goods Reviewed ___ IRs transmitted to

Delivered concerned SAs/ATLs within __
WDs from receipt
Page 31 of 142
Measure ACCOUNTABLE
3. Number of Appraisal Reviewed Appraisal Review Reviewed ___ ARRs transmitted
Reports rendered Reports (ARRs) on Properties to concerned SAs/ATLs within
within the prescribed for Disposal __ WDs from receipt
deadline
4. Number of Reviewed IS/IT/IC Reviewed _____ IS/IT/IC

Information audits/evaluation reports audits/evaluation reports
System(IS)/ conducted submitted to _____ within ___
Information WDs after the conduct
Technology (IT)/
Internal Control (IC)
audits/evaluation
conducted within the
prescribed timeline
Outcome Indicator
1. % of IS/IT/IC Monitoring Report on the Monitoring Report on the
audit/evaluation audit/evaluation audit/evaluation
recommendations recommendations accepted and recommendations accepted and
accepted and implemented by the auditees implemented by the auditees
implemented by the submitted to _____ on or before
auditees _____
Page 32 of 142
Measure ACCOUNTABLE
RO's Monitoring Report on the RO's Monitoring Report on the
Enforcement and Monitoring of Enforcement and Monitoring of
Final and Executory Decisions Final and Executory Decisions
of the Audit Teams submitted to OAC-LGS on or
before the 10th day of the
following month after the end
of the semester (COA Memo
2018-003 dated March 5, 2018)
RO's Consolidated Quarterly RO's Consolidated QRRWO

Report on Request for Write-off submitted to OAC-LGS within
(QRRWO) _____ WDs after the end of the
2nd and 3rd Quarters of CY
2018 (COA Circular No. 2016-
005 dated December 19, 2016)
RO's Consolidated Matrices, RO's Consolidated Matrices,

financial and operational financial and operational
highlights; and Status of highlights; and Status of
Implementation of PY Audit Implementation of PY Audit
Recommendations on DRRM Recommendations on DRRM
Funds for CY 2017 (what about Funds for CY 2017 submitted to
the results of audit for current OAC-LGS on or before the
year?) following: (COA Memo No.
2014-009 dated August 28,
2014)
⦁ Region-wide Provincial
Matrices - on or before May
30, 2018
⦁ Region-wide City Matrices -
on or before May 30, 2018
Page 33 of 142
Measure ACCOUNTABLE
⦁ Region-wide Municipal
Matrices - on or before June
30, 2018
⦁ Region-wide Barangay
Matrices - on or before June
30, 2018
RO's Consolidated Status Report RO's Consolidated Status
of all receivables, unliquidated Report of all receivables,
cash advances and fund unliquidated cash advances and
transfers fund transfers submitted to the
OAC-LGS within _____ WDs after
the end of the semester (COA
Memo No. 2017-010 dated May
15, 2017 and LGS Unnumbered
Memorandum dated March 15,
2018)
RO's Summary of Requests for RO's Summary of Requests for

Authority to Dispose of Records Authority to Dispose of Records
acted upon by the RDs and acted upon by the RDs and
approved by the National approved by NAP submitted to
Archives of the Philippines the OAC-LGS within _____ WDs
(NAP) after the end of the year (COA
Memo No. 2017-012 dated June
15, 2017 and LGS Unnumbered
Memorandum dated February
9, 2018)
Page 34 of 142
Measure ACCOUNTABLE
RO's consolidated audit report RO's consolidated audit report
on ODA Funded Projects on ODA Funded Projects
submitted to OAC-LGS on or
before May 11, 2018 (COA
Memo No. 2013-002 dated
April 25, 2013 and LGS
Unnumbered Memorandum
dated April 30, 2018)
RO's Consolidated Report on RO's Consolidated Report on

Confidential and Intelligence Confidential and Intelligence
Fund Fund submitted to ________ on or
before _______ (COA-DBM-DILG-
GCG-DND Joint Memorandum
Circular No. 2015-001 dated
January 8, 2018)

Number of Annual a. Reviewed Annex A-Audited Reviewed Annex A, in printed
Financial Reports Financial Statements By Fund and electronic copies,
submitted to the and By LGU Classification for CY submitted to GAS on or before
President and Congress 2017 Annual Financial Report April 30, 2018
(AFR) for LGS
b. Reviewed Annex B-Individual Reviewed Annex B, printed and

Financial Profile of LGUs for CY electronic copies, submitted to
2017AFR for LGS GAS on or before May 15, 2018
c. Reviewed Annex C- Summary Reviewed Annex C, printed and

of Loans by LGUs for CY electronic copies, submitted to
2017AFR for LGS GAS, copy furnished the OAC-
LGS, on or before May 15, 2018
Page 35 of 142
Measure ACCOUNTABLE
d. Reviewed Annex D- Region- Reviewed Annex D, printed and
wide Summary of Audit electronic copies, submitted to
Opinions on the Fairness of OAC-LGS on or before July 15,
Presentation of the Financial 2018
Statements (FS), by LGU
Classification for CY 2017AFR
for LGS
e. Reviewed Annex E- Region- Reviewed Annex E, printed and

wide Status of Implementation electronic copies, submitted to
of Prior Years' Audit OAC-LGS on or before July 15,
Recommendations on 2018
Provinces, Cities and
Municipalities for CY 2017 AFR
for LGS
f. Reviewed Annex F - Reviewed Annex F, printed and

Regionwide Summary of electronic copies, submitted to
Common and Significant Audit OAC-LGS on or before July 15,
Observations and 2018
Recommendations (CSAORs) on
Municipalities
g. Reviewed Annex G- Financial Reviewed Annex G, printed and

Profile of Barangays by electronic copies, submitted to
City/Municipality for CY 2017 GAS on or before July 15, 2018
AFR for LGS
Page 36 of 142
Measure ACCOUNTABLE
h. Reviewed Annex H - Region- Reviewed Annex H, printed and
wide Summary of Common and electronic copies, submitted to
Significant Audit Observations OAC-LGS on or before July 15,
and Recommendations 2018
(CSAORs) on Barangays
Number of government Comments on proposed/draft Comments on proposed/draft

accounting standards, government accounting government accounting
policies, rules and standards, policies, rules and standards, policies, rules and
regulations formulated regulations regulations submitted to
and developed for concerned office within the
implementation in requested date of submission
government agences
Attended/Participated in the Attended/Participated in 100%

trainers' trainings on trainers' trainings on GAM for
Government Accounting Manual LGUs by EO 2018
(GAM) for Local Government
Units
Attended/Participated in the Attended/Participated in 100%

trainers' trainings on the trainers' trainings on Barangay
Barangay Financial Financial Management Manual
Management Manual by EO 2018
Program 3: Government Financial Adjudication Program

Output Indicator
Page 37 of 142
Measure ACCOUNTABLE
1. Number of pending Reviewed Decisions on appeals Reviewed _____ Decisions on
and new cases decided from ND/NC appeals from ND/NC issued by
EO June 30, 2018 and
December 31, 2018
Reviewed Decisions on appeals Reviewed ____ Decisions on

from denial by SAs/ATLs of appeals from denial by
Requests for Relief from SAs/ATLs of Requests for Relief
Accountability from Accountability issued by
December 31, 2018
Reviewed Decisions on appeals Reviewed _____ Decisions on

from Requests for Write-off appeals from Requests for
Write-off issued by EO June 30,
2018 and December 31, 2018
2. Number of decisions COA RO's Decisions on appeals _____ COA RO's Decisions on
of the Directors from Notices of Disallowance appeals from Notices of
affirmed by the (ND)/Notices of Charge (NC) Disallowance (ND)/Notices of
Commission Proper affirmed by the Commission Charge (NC) affirmed by the CP
Proper (CP)
COA RO's Decisions on appeals _____ COA RO's Decisions on

Accountability affirmed by the from Accountability affirmed by
CP the CP
COA RO's Decisions on appeals _____ COA RO's Decisions on

from Requests for Write-off Requests for Write-off affirmed
affirmed by the CP by the CP
Page 38 of 142
Measure ACCOUNTABLE
3. Number of final and Reviewed Notices of Finality of Reviewed _____ NFDs for all
executory cases Decision (NFDs) for all NDs/NCs that became final and
enforced NDs/NCs that became final and executory at the regional level
executory at the regional level signed and released by EO June
30, 2018 and December 31,
2018
Reviewed COA Orders of Reviewed _____ COEs for all

Execution (COEs) for all NFDs NFDs issued at the regional
issued at the regional level level without settlement within
without settlement within the the prescribed period signed
prescribed period and released by EO June 30,
2019 Targets
1. Number of Reviewed Decisions on appeals Reviewed _____ Decisions on
Cases/pending andnew from ND/NC appeals from ND/NC issued by
Cases decided EO June 30, 2018 and
December 31, 2018
Reviewed Decisions on appeals Reviewed ____ Decisions on

Accountability from Accountability issued by
December 31, 2018
Reviewed Decisions on appeals Reviewed _____ Decisions on

from Requests for Write-off appeals from Requests for
Write-off issued by EO June 30,
Page 39 of 142
Measure ACCOUNTABLE
2. Number of COA Reviewed Notices of Finality of Reviewed _____ NFDs for all
Orders of Execution Decision (NFDs) for all NDs/NCs that became final and
(COE) issued NDs/NCs that became final and executory at the regional level
executory at the regional level signed and released by EO June
30, 2018 and December 18,
2018
Reviewed COA Orders of Reviewed _____ COEs for all

Execution (COEs) for all NFDs NFDs issued at the regional
issued at the regional level level without settlement within
without settlement within the the prescribed period signed
prescribed period and released by EO June 30,
3. Number of Legal
Retainers and other
contracts reviewed
4. Number of COA
Comments/Pleadings
to Certiorari petitions
prepared
5. Number of
Affidavits/Pleadings
prepared for COA Cases
before the
Ombudsman, Court of
Appeals, Civil Service
Commission, Regional
Trial Court, etc.
Outcome Indicator
1. % of decided cases
that have been settled
Page 40 of 142
Measure ACCOUNTABLE
2. % of COA Decisions
appealed before the
Supreme Court
affirmed by the
Supreme Court
2019 Targets
appealed before the
Supreme Court (SC)
affirmed by the SC
3. % of COEs enforced
4. % of legal retainer
and other contracts
reviewed within 30
days from receipt of
the request
Support to Operations
1. Legal assistance a. Legal Opinions rendered on ____ Legal Opinions rendered on
services requested subject matter requested subject matter
within _____ WDs from receipt of
the request
Page 41 of 142
Measure ACCOUNTABLE
a. Reviewed Comments on Reviewed comments submitted

House and Senate Bills to the House and Senate
Committee within the
requested date of submission
b. Reviewed Comments on Reviewed comments on

proposed COA and other proposed COA and other
issuances issuances submitted to the
requesting office within the
requested date of submission

1. General supervision a. Reviewed Action on
and management of Personnel Matters, as follows:
the Regional Office
i. Signed Office Order Signed Office Order designating

designating replacement replacement to personnel
to personnel separated separated from the service
from the service within 5 WDs before the
separation from the service of
replaced personnel
Page 42 of 142
Measure ACCOUNTABLE
ii. Proposed Office Order Proposed Office Order for
for assignment/ assignment/reassignment/
reassignment/designation designation of the regional
of the regional personnel personnel submitted to OAC-
LGS within 5 WDs from vacancy,
or as the need arises
iii. Signed Ranking List of Signed Ranking List of

Applicants for promotion Applicants for promotion
submitted to HRMO within 15
WDs from approval of the
Regional Selection and
Promotions Board (RSPB)
iv. Signed Memorandum Signed Memorandum

recommending the hiring recommending the hiring of
of new recruits new recruits submitted to
HRMO within 30 WDs from
approval of the RSPB
v. Signed Request for Signed Request for authority for

authority for personal personal travel abroad of
travel abroad of regional regional personnel submitted
personnel to HRMO, copy furnished the
OAC-LGS, within ___ WDs from
receipt of the request
vi. Signed Request for Signed Request for local travel

local travel of Regional of Regional Directors within 3
Directors WDs before the official travel
Page 43 of 142
Measure ACCOUNTABLE
vii. Signed Nomination to Signed Nomination to trainings
trainings and seminars and seminars conducted by
conducted by PIDS PIDS submitted to PIDS, copy
furnished the OAC-LGS, within
the deadline set
viii. Signed Request for Signed Request for attendance

attendance of regional of regional personnel to
personnel to conventions, conventions, conferences,
conferences, seminars, seminars, etc. submitted to
etc. OAC-LGS within ___ WDs
ix. Attendance to 100% attendance to

conferences, meetings and conferences, meetings and
official activities official activities
x. Approved Minutes of Approved Minutes of Meetings
Meetings on the regular on the regular and special
and special Regional Regional Office's meetings
Office's meetings within 5 WDs from the conduct
thereof
xi. Signed Statement of Signed Statement of Assets,

Assets, Liabilities and Net Liabilities and Net Worth of
Worth of regional regional personnel submitted
personnel to _____ within the deadline set
(CSC Memo Circular No. 3 s of
2015 dated February 17, 2015)
logistics and other
Page 44 of 142
Measure ACCOUNTABLE
⦁ Request for 10-day or Request for 10-day or special
special monetization of monetization of leave credits
leave credits submitted to _____ within __
WDs from ___
⦁ Monthly Report of MRAU submitted to HRMO

Absences and Undertimes within ___ WDs from ___
(MRAU)
⦁ Signed Monthly Signed Monthly
Attendance/Daily Time Attendance/DTRs of COA RD
Records (DTRs) of COA submitted to OAC-LGS within 5
Regional Director (RD) WDs after the end of the month
⦁ PPMP/APP PPMP/APP submitted to RMBO

within the deadline set
⦁ OPCR OPCR (Commitment) submitted

to OAC-LGS on or before May
16, 2018
OPCR (Rated for 2nd semester

of CY 2017) submitted to OAC-
LGS on or before February 28,
2018
OPCR (Rated for 1st semester of

CY 2018) submitted to OAC-LGS
on or before September 15,
2018
⦁ Reviewed DPCR Reviewed DPCR (Commitment)

submitted to _____ on or before
_________ (SPMS-PMT
unnumbered memorandum
dated March 22, 2018)
Page 45 of 142
Measure ACCOUNTABLE
Reviewed DPCR (Rated for 2nd
semester of CY 2017)
_________
Reviewed DPCR (Rated for 1st

semester of CY 2018)
_________
⦁ PBB Ranking PBB Ranking submitted to

RMBO on or before _____
⦁ RO's Consolidated RO's Consolidated Report on

Report on the Actual the Actual MOOE and CO
Maintenance and Other submitted to OAC-LGS on or
Operating Expenses before February 10, 2018 for
(MOOE) and Capital the CY 2017 2nd semester
Outlay (CO) report, and on or before August
15, 2018 for the CY 2018 1st
semester report (PFMS
unnumbered memorandum
dated September 9, 2013)
2. Budgeting services RO's Budget Estimates RO's Budget Estimates

submitted to RMBO within the
deadline set
Reviewed Budgetary reports 100% budgetary reports
reviewed and submitted to
RMBO within the deadline set
3. Preparation and i. Audited Financial Statements: Audited Financial Statements

timely submission of submitted to Auditor and PFMS
financial within the deadline set
statements/reports of
the Commission
Page 46 of 142
3. Preparation and
Performance Audited Financial
(Target Statements
+ Measures) ACCOMPLISHMENTS BUDGET INDIVIDUALS Quality
timely submission
Measure of submitted to Auditor and PFMS ACCOUNTABLE
financial within the deadline set
statements/reports of ⦁ Statement of Financial
the Commission Performance
⦁ Statement of Financial
Position
⦁ Statement of Cash Flows
⦁ Statement of Changes in
Net Assets/Equity
⦁ Statement of
Comparison of Budget and
Actual Amounts
⦁ Notes to Financial
Statements
ii. Audited Monthly and Year- Audited Monthly Trial Balance
end Trial Balances and and supporting schedules
supporting scehdules: submitted to the Auditor and
⦁ Report of PFMS within the deadline set
Income ⦁
Schedule of Receivable
Accounts
⦁ Schedule of Payable Audited Year-end Trial Balance
Accounts and supporting schedules
submitted to the Auditor and
PFMS within the deadline set
Page 47 of 142
Measure ACCOUNTABLE
Total Average:
Final Average:
Adjectival Rating:
Assistant Commissioner,
Chair, Performance Management Team LGS
Date: _________________ Date: ____________________
Page 48 of 142
) FORM
RATING
Quantity Timeliness Average REMARKS
Page 49 of 142
RATING
Page 50 of 142
RATING
Page 51 of 142
RATING
Page 52 of 142
RATING
Page 53 of 142
RATING
Page 54 of 142
RATING
Page 55 of 142
RATING
Page 56 of 142
RATING
Page 57 of 142
RATING
Page 58 of 142
RATING
Page 59 of 142
RATING
Page 60 of 142
RATING
Page 61 of 142
RATING
Page 62 of 142
RATING
Page 63 of 142
RATING
Page 64 of 142
RATING
2018 Targets
2018 Targets
Page 65 of 142
RATING
2018 Targets
Page 66 of 142
RATING
2018 Targets
Page 67 of 142
RATING
2018 Targets
2018 Targets
Page 68 of 142
RATING
Page 69 of 142
RATING
Page 70 of 142
RATING
Page 71 of 142
RATING
Page 72 of 142
RATING
Page 73 of 142
RATING
Page 74 of 142
RATING
Date: ____________________
Page 75 of 142
OFFICE PERFORMANCE COMMITMENT AND REVIEW (OPCR) FORM

Performance (Target + Measures) ACCOMPLISHMENTS BUDGET INDIVIDUALS Quality Quantity
Measure ACCOUNTABLE
Sub-Program 3. Local Government Auditing Program
1. Number of Local a. General Audit General Audit Instructions
Government Agencies Instructions issued by OAC- issued by OAC-LGS
with AAR LGS disseminated to all LGS disseminated to all LGS
Audit Groups/Teams Audit Groups/Teams
within __ WDs from receipt
b. Specific Audit Specific Audit Instructions

Instructions issued by CGS issued by CGS and NGS
and NGS disseminated to disseminated to CGS and
CGS and NGS Audit NGS Audit Groups/Teams
Groups/Teams within __ WDs from receipt
2. Number of Local a. Transmitted Annual Audit ___% Annual Audit Reports

Government audit Reports (AARs) on local (AARs) on local
reports issued on government units government units
time transmitted on or before
June 30, 2018
b. Transmitted AARs on __% AARs on Water

Water Districts and Other Districts and Other CGS
CGS Stand Alone agencies Stand Alone agencies
transmitted on or before
________
c. Transmitted AARs on __% AARs on SUCs and

SUCs and Other NGS Stand Other NGS Stand Alone
Alone agencies agencies transmitted on or
before ________
Page 76 of 142
Measure ACCOUNTABLE
d. Transmitted __% (MLs) on NGS Agencies
Management Letters (MLs) transmitted on or before
on NGS Agencies ________
e. Status Report on Status Report on

submission, transmittal and submission, transmittal
publication of AARs and publication of AARs
submitted to OAC-LGS
within __ WDs after June
30, 2018 and every month
thereafter
3. Number of Local AARs furnished to Congress __% AARs furnished to

Government audit and to the President Congress and to the
reports submitted to President within __ WDs
Congress and to the after transmittal to audited
President agencies
Status Report on AARs Status Report on AARs

furnished to Congress and furnished to Congress and
to the President to the President submitted
to OAC-LGS within __ WDs
after June 30, 2018 every
month thereafter
Sub-Program 4 Special Audit

2.1 No. of agencies Reviewed Evaluation Reviewed ERs submitted to
subjected to fraud Reports (ERs) on OAC-LGS or returned to
audit Complaints/Audit Audit Groups/Teams
Investigations received from concerned within __ WDs
Audit Groups/Teams from receipt
Page 77 of 142
Measure ACCOUNTABLE
Consolidated SASDC for Q4 Consolidated SASDC
of 2017, Q1, Q2 and Q3 of CY submitted to OAC-LGS
2018 within __ WDs after the end
of the quarter (30WDs)
Consolidated RADC for 2nd Consolidated RADC

semester of 2017 and 1st submitted to _____ within __
semester of 2018 WDs after the end of the
semester
RO's Monitoring Report on RO's Monitoring Report on

the Enforcement and the Enforcement and
Monitoring of Final and Monitoring of Final and
Executory Decisions of the Executory Decisions
Audit Teams. submitted to OAC-LGS
within __ WDs after the end
of the semester (15WDs)
Consolidated Quarterly RO's Consolidated QRRWO

Report on Request for submitted to OAC-LGS
Write-off (QRRWO) within __ WDs after the end
of the Quarter 2 and 3 CY
2018 (10WDs)
Consolidated Report on Consolidated Report on

DRRM Funds DRRM Funds submitted to
OAC-LGS within __ WDs
after the end of the
semester (30WDs)
Page 78 of 142
Measure ACCOUNTABLE
Consolidated Report of Consolidated Report of
receivables, unliquidated receivables, unliquidated
cash advances and fund cash advances and fund
transfers transfers submitted to the
OAC-LGS within __ WDs
after the end of the
semester
Status Report on Request

for Disposal Acted Upon by
the RDs for approval of the
National Archives of the
Philippines (NAP)

Number of Annual a. Reviewed Annex A- Reviewed Annex A, printed
Financial Reports Audited Financial and electronic copies,
submitted to the Statements By Fund and By submitted to GAS on or
President and LGU Classification for CY before April 30, 2018
Congress 2017 Annual Financial
Report (AFR) for LGS
b. Reviewed Annex B- Reviewed Annex B, printed

Individual Financial Profile and electronic copies,
of LGUs for CY 2017 AFR for submitted to GAS on or
LGS before May 15, 2018
Page 79 of 142
Measure ACCOUNTABLE
c. Reviewed Annex C- Reviewed Annex C, printed
Summary of Loans by LGUs and electronic copies,
for CY 2017 AFR for LGS submitted to GAS, copy
furnished the OAC-LGS, on
or before May 15, 2018
d. Reviewed Annex D- Reviewed Annex D, printed

Region-wide Summary of and electronic copies,
Audit Opinions on the submitted to OAC-LGS on or
Fairness of Presentation of before May 31, 2018
the Financial Statements
(FS), by LGU Classification
for CY 2017 AFR for LGS
e. Reviewed Annex E- Reviewed Annex E, printed

Region-wide Status of and electronic copies,
Implementation of Prior submitted to OAC-LGS on or
Year's Audit before May 31, 2018
Recommendations on
Municipalities for CY 2017
AFR for LGS
f. Reviewed Annex F - Reviewed Annex F, printed

Regionwide Summary of and electronic copies,
Common and Significant submitted to OAC-LGS on or
Audit Observations and before May 31, 2018
Recommendations (AORs)
on Provinces, Cities and
Municipalities
Page 80 of 142
Measure ACCOUNTABLE
g. Reviewed Annex G- Reviewed Annex G, printed
Financial Profile of and electronic copies,
Barangays by submitted to GAS on or
City/Municipality for the CY before June 30, 2018
2017 AFR for LGS
h. Reviewed Annex H - Reviewed Annex H, printed

Region-wide Summary of and electronic copies,
Common and Significant submitted to OAC-LGS on or
Audit Observations and before June 30, 2018
Recommendations (AORs)
on Barangays
Number of Comments on Comments on

government proposed/draft government proposed/draft
accounting accounting standards, government accounting
standards, policies, policies, rules and standards, policies, rules
rules and regulations regulations and regulations submitted
formulated and to concerned office
developed for
implementation in
government agences
Attended/Participated in Attended/Participated in
the trainers' trainings on 100% trainers' trainings
Government Accounting on GAM for LGUs by end of
Manual (GAM) for Local 2018
Government Units
Page 81 of 142
Measure ACCOUNTABLE
Attended/Participated in Attended/Participated in
the trainers' trainings on 100% trainers' trainings
the Barangay Financial on Barangay Financial
Management Manual Management Manual by
end of 2018
Program 3 Final Adjudication Program

1. Number of pending a. Rendered decision on ____ Decisions/action
and new cases request for write-off of rendered/referred to the
decided dormant accounts within Audit Groups/Teams/
their level of authority concerned offices within
______ WDs from receipt of
the request
____ Action
rendered/referred to the
Audit Groups/Teams/
concerned offices within
______ WDs from receipt of
the request
b. Report on Complaints Report on Complaints

against COA Personnel against COA Personnel
submitted to the OAC-LGS
with recommendations
within _____ WDs from
receipt of instruction to
conduct investigation
Support to Operations
Page 82 of 142
Measure ACCOUNTABLE
a. Reviewed Comments on Reviewed comments
House and Senate Bills submitted to the House
and Senate Committee
within the requested date
of submission
b. Reviewed Comments on Reviewed comments on

proposed COA and other proposed COA and other
issuances issuances submitted to the
requesting office within
the requested date of
submission

a. Reviewed Action on
Personnel Matters, as
follows:
i. Proposals for Proposed Office Order

assignment/reassignment/ submitted to the OAC-LGS
designation of LGS within ____ WDs from _____
personnel
ii. Ranking List of Ranking List signed and

Applicants for promotion submitted to _____ within
_____ WDs from receipt of
all the applications for
promotion
iii. Request for Request for reassignment

reassignment of personnel reviewed and forwarded to
the Office of the Assistant
Commissioner-LGS within
10 WDs from receipt
Page 83 of 142
Measure ACCOUNTABLE
iv. Request for authority Request for authority for
for personal travel abroad personal travel abroad
submitted to HRMO, copy
furnished OAC-LGS within
_____ WDs from receipt of
request
v. Nomination to trainings _____% of requests for

and seminars to PIDS trainings and nominees
submitted to PIDS within
____ WDs from receipt of
request
vi. Signed Office Orders for Signed Office Order within

attendance of Regional ______ WDs from receipt of
Office's personnel to proposed Office Order
convention, conference,
seminars, etc
vii. Regular and special Minutes of Meetings

Regional Directors' approved within five WDs
meetings from the conduct
b. Reviewed action on 100% of logistical and

logistics and other other administrrative
administrative support requirements, depending
relative to the following: on nature, provided within
the prescribed timelines
and within the resources
⦁ Request for 10-day or

special monetization of
leave credits
⦁ MRAU
⦁ PPMP/APP
Page 84 of 142
Measure ACCOUNTABLE
⦁ Inventory of filled and
unfilled positions in the
Sector
⦁ RIS/PR
⦁ SPCR
⦁ PBB Ranking
Page 85 of 142
Measure ACCOUNTABLE
Total Average:
Final Average:
Adjectival Rating:
Assistant Commissioner,
Chair, Performance Management Team LGS
Date: _________________ Date: ____________________
Page 86 of 142
ORM
RATING
Timeliness Average REMARKS
Page 87 of 142
RATING
Page 88 of 142
RATING
Page 89 of 142
RATING
Page 90 of 142
RATING
Page 91 of 142
RATING
Page 92 of 142
RATING
Page 93 of 142
RATING
Page 94 of 142
RATING
Page 95 of 142
RATING
Page 96 of 142
RATING
Page 97 of 142
SECTORAL PERFORMANCE COMMITMENT AND REVIEW (SPCR) FORM
We, DIVINIA M. ALAGON, Head of the Local Government Sector, Carmelita O. Antasuda, Director IV, Sisinia H. Estorosos, Director III and Reynaldo G. Gamutan
Assistantcommit to deliver and agree to be rated on the attainment of the following targets in accordance with the indicated measures
Assistant Commmssioner, commit to deliver and agree to be rated on the attainment of the following targets in accordance with the indicated measures for the period July 1, 2015 to
December 31, 2015
________________________________
DIVINIA M. ALAGON
Assistant Commissioner
_______________________________ ________________________________ ____________________________

CARMELITA O. ANTASUDA SISINIA H. ESTOROSOS REYNALDO G. GAMUTA
Director IV Director III Director III
Date: __________________________
Approved by:
________________________________
MICHAEL G. AGUINALDO
Chairperson
Date: __________________________

Performance (Target + Measures) ACCOMPLISHMENTS BUDGET INDIVIDUALS Quality Quantity Timeliness
Measure ACCOUNTABLE
A. MFO 1: Government Auditing Services
1. Financial, Compliance and VFM, and Other Audits
LGS- SPCR
98 of 142
Measure ACCOUNTABLE
1.1 Number of a. Monitored Reports on CY Comparative Report on
agencies subjected 2014 AARs Transmittal- AARs transmitted vis-a-vis
to financial, Provinces, Cities, ITO Report on AARs
compliance and Municipalities (PCM) Received and Published
other audits prepared on or before 20
WDs after the end of the
3rd quarter
b. Monitored Reports on Comparative Report on

Cyclical Barangay Audit BARs transmitted vis-aà -vis
Reports (BARs) Transmittal Targets prepared by EO
December 2015
c. Monitoring Report on the Identified Issues (e.g.

Status of CPAs conducted on delays, no interested CSO)
selected projects by Regional acted upon on or before EO
Offices December 2015
d. Monitoring Report on Comparative Report on CE

Cash Examination (CE) conducted from January 1
conducted in CY 2015 to September 30, 2015 vis-
a-vis Total Number of AOs
and Targeted Number of
CEs by EO December 2015
LGS- SPCR
99 of 142
Measure ACCOUNTABLE
1.2 % of increase in a. Consolidated Status on the Report on the
the audit Implementation of PY Audit implementation (90% of
recommendations Recommendations in the CY 10% target increase of
implemented by the 2013 AARs audit recommendations
auditees fully implemented)
Illustration prepared EO December
Part III of: 2015
CY 2013 AAR: 1/17 = 6%
CY 2014 AAR: 4/18 = 22%
Increase = 16%
10% represents target

increase in the implemented
audit recommendation
90% of 10% = 9%
b. Consolidated Report on Report on the

the implementation of the implementation of CY
CY 2011 audit 2011 audit
recommendations recommendations (80% of
agencies implemented at
least 50%) prepared by EO
December 2015
LGS- SPCR
100 of 142
Measure ACCOUNTABLE
a. Consolidated SASDC for Consolidated SASDC
2nd and 3rd quarters of submitted to ITO on or
2015 before ___________ (deadline
set)
Consolidated RADC for 1st
semester of 2015 Consolidated RADC
submitted to ChO on or
before ________
b. Consolidated Report on Consolidated Report

Unliquidated Cash Advances submitted to _________ on or
___________ before _______
Consolidated Report on Consolidated Report

Unliquidated Cash Advances submitted to _________ on or
___________ before _______
2. Fraud Audit
2.1 No. of agencies Reviewed Evaluation 90% of 50% received ERs
subjected to fraud Reports (ERs) on submitted to FAO by EO
audit Complaints/Audit December 2015
Investigations Conducted,
received from Regional
Offices
B. MFO 2: Government Accounting Services
LGS- SPCR
101 of 142
Measure ACCOUNTABLE
Percentage of a. Reviewed and Consolidated AORs CD, ACD ,
AFRS/ Annual Consolidated Common and submitted to GAS on or SAs/RSAs/ATLs/A
Reports on Significant Audit before August 15, 2015 TMs
Allotments, Observations and
Obligations and Recommendations (AORs)
Disbursement for auditees with
submitted to the transmitted AARs for CY
President and 2014 AFR
Congress
b. Reviewed Individual Reviewed ISR submitted

Summary Report (ISR) of to GAS on or before August
Provinces and Cities with 15, 2015
transmitted AARs for CY
2014 AFR
C. MFO 4: Government Accounting and Auditing Regulations and Adjudication and Other Legal Services
1. Rules and Regulations Standards Development
1.1 Number of a. Finalized Barangay Finalized Barangay
policies, Accounting Manual Accounting Manual
auditing/accountin submitted to the CP on or
g standards, rules before __________
and regulations and
guidelines issued
and developed or
updated and
disseminated
LGS- SPCR
102 of 142
Measure ACCOUNTABLE
b. Draft Revised Chart of Draft RCA submitted to
Accounts (RCA) for Local ACG on or before EO
Government November 2015
c. Finalized COA Circular on Finalized COA Circular

Guidelines on Accounting submitted to the CP on or
and Reporting for Local before __________
Roads
d. Conducted Executive 100% of Executive

Briefing of COA and agency Briefings conducted by EO
personnel on PPSAS October 2015
e. Draft Local Government Draft LGAM submitted to

Accounting Manual (LGAM) ACG by EO December 2015
2. Other Legal Services

a. Prepared Opinion on Opinion Issued within 20
Queries received from WDs from receipt of the
Regional Offices with query
comment and
recommendations from RDs Referral for more
authoritative opinion
submitted to LSS within 20
WDs from receipt of the
query
LGS- SPCR
103 of 142
Measure ACCOUNTABLE
b. Reviewed Report on Reviewed Report with
Complaints against COA recommendations
Personnel received from submitted to the Internal
Regional Directors and other Affairs Office within 15
parties WDs from receipt
D. General Administration and Support Activities

a. Reviewed Comments on Reviewed Comments on
House and Senate Bills 100% of House and Senate
Bills submitted within the
requested date of
submission
b. Reviewed Action on
Personnel Matters, as
follows:
i. Requests/ Proposal Comments on requests or

for assignment/ Proposed Office Order
reassignment/ submitted to the OAC
redesignation of within ten WDs from
Cluster 3 personnel receipt of request /after
under Central and the need arises
Regional Offices
LGS- SPCR
104 of 142
Measure ACCOUNTABLE
ii. Ranking Lists of Reviewed Ranking Lists
Applications signed and returned to
for promotion of OAC within two CDs from
qualified CPA and non- receipt
CPA applicants
received from the OAC
iii. Recommendation for PERC Resolution signed

issuance of permanent and submitted to OAC
appointment to within two CDs from
probationary receipt from the SA/ATL
employees
iv. Proposals for Reviewed Proposals for

recruitment recruitment with
received from HRMO recommendations
with Interviews returned to HRMO within
conducted of five CDs from receipt
Applicants
v. Requests for 100% of requests

personal travel endorsed to HRMO within
abroad as to three CDs from receipt
compliance with
requirements
LGS- SPCR
105 of 142
Measure ACCOUNTABLE
vi. Nominations to Nominations for the 100%
trainings/seminars/ of the Requests/
conventions to PIDS Recommendations
submitted to PIDs within
15 WDs from receipt of the
request or after the need
arises
c. Prepared Travel Order for Travel Orders issued

purposes of conduct of within five WDS from
technical inspection, receipt of the request
witnessing of physical
inventory, observance of the
conduct of public bidding,
etc.
d. Regular and special Minutes of Meetings

regional directors meetings approved within five CDs
from the conduct
e. Reviewed Report
generated from the following
databases maintained by the
Regions:
i. Database on NDs Reviewed Quarterly Report

and NCs issued by on the Status of NDs and
the SAs/RSAs/ATL NCs utilized for
monitoring
LGS- SPCR
106 of 142
Measure ACCOUNTABLE
ii. Database on money Reviewed Quarterly Report
claims, requests for on the Status of money
condonation, claims and other legal
requests for write-off, services utilized for
requests for COA's monitoring
concurrence in the
hiring of lawyers,
requests for opinion
and other legal
services
iii. Database on NFDs Reviewed Quarterly

issued by the Report on the Status of
SAs/RSAs/ATLs and NFDs and COEs utilized
by the Regional for monitoring within 10
Director, and on WDs from the end of the
COEs issued by the quarter
Regional Director
v. Personnel database Reviewed Quarterly List of

Warm Bodies and List of
Regional Personnel who
assumed or are separated
utilized for various
purposes
LGS- SPCR
107 of 142
Measure ACCOUNTABLE
f. Reviewed Action on 90% of Logistical and
Logistics and other other administrative
• Budget Proposals and within the resources
• QAR
• Actual MOOE
• Requests for 10-day
or special
monetization of
leave credits
• MRAU
• Monthly Report on
Number of Days of
Leaves of Absences of
RATA Recipients
• PPMP/APP
• Inventory of filled and
unfilled positions in
the plantilla
• RIS/IT Equipment
Requisition
• Obligation Requests
• PAFs
• PBB Ranking
• Office Supplies
requirements
LGS- SPCR
108 of 142
Measure ACCOUNTABLE
E. Other Activities - Assistant Commissioner (Special Assignments)
a. Member, Assistant 100% of activities assigned
Commissioners' Group completed as scheduled
b. Chair, BAC 100% of activities assigned

completed as scheduled
c. Chair, GAD Committee on 100% of activities assigned

Audit completed as scheduled
Total Average:
Final Average:
Adjectival Rating:
Assessed by: Recommending approval: Approved by:
Risk Management and Budget Office Chair, Performance Management Team COA Chairperson
Date: _________________ Date: ____________________ Date: ____________________
Rating
4.5 to 5.0 - Outstanding
3.0 to 4.4 - Very Satisfactory
2.0 to 2.9 - Satisfactory
1.0 to 1.9 - Unsatisfactory
Below 1.0 - Poor
LGS- SPCR
109 of 142
AND REVIEW (SPCR) FORM
ctor, Carmelita O. Antasuda, Director IV, Sisinia H. Estorosos, Director III and Reynaldo G. Gamutan, Director III, Office of the
the following targets in accordance with the indicated measures
the attainment of the following targets in accordance with the indicated measures for the period July 1, 2015 to
________________________________
DIVINIA M. ALAGON
________________________________
REYNALDO G. GAMUTAN
Director III
Date: __________________________
________________________________
Chairperson
Date: __________________________
RATING
Average REMARKS
LGS- SPCR
110 of 142
RATING
Average REMARKS
Provinces - 81;
Cities - 144; Municipalities
- 1,490; SUCs and other
stand alone NGS - 116;
Water Districts and
Other Stand Alone CGS -
457
LGS- SPCR
111 of 142
RATING
Average REMARKS
LGS- SPCR
112 of 142
RATING
Average REMARKS
LGS- SPCR
113 of 142
RATING
Average REMARKS
Adjudication and Other Legal Services
LGS- SPCR
114 of 142
RATING
Average REMARKS
LGS- SPCR
115 of 142
RATING
Average REMARKS
LGS- SPCR
116 of 142
RATING
Average REMARKS
LGS- SPCR
117 of 142
RATING
Average REMARKS
LGS- SPCR
118 of 142
RATING
Average REMARKS
LGS- SPCR
119 of 142
RATING
Average REMARKS
LGS- SPCR
120 of 142
RATING
Average REMARKS
COA Chairperson
Date: ____________________
LGS- SPCR
121 of 142
SECTORAL PERFORMANCE COMMITMENT AND REVIEW (SPCR) FORM
I, DIVINIA M. ALAGON, Head of the Local Government Sector, Office of the Assistant Commissioner commit to deliver and agree to be rated on the attainment of the following targets in ac
with the indicated measures
in accordance with the indicated measures for the period January 1, 2016 to June 30, 2016
________________________________
DIVINIA M. ALAGON
22-Mar-16
Approved by:
________________________________
Chairperson
Date: __________________________
MFO / PAP OUTPUTS SUCCESS INDICATORS Initial Evaluation ACTUAL ALLOTTED DIVISION/ RATING
Performance (Target + Measures) (RMSPS) ACCOMPLISHM BUDGET INDIVIDUALS Quality Quantity Timeliness Average
Measure ENTS ACCOUNTABLE
A. MFO 1: Government Auditing Services
1. Financial, Compliance and VFM, and Other Audits
1.1 Number of a. Monitored Reports on the 100% of AARs on Outputs - "Reconciled the
agencies subjected status of submission and provinces, cities and uploaded and transmitted
to financial, transmittal of CY 2015 AARs municipalities submitted 2015 AARs on provinces,
compliance and -Provinces, Cities, and transmitted end of cities and municipalities"
other audits Municipalities (PCM) June 2016 SI - "Submitted
and Transmitted CY 2015
AARs on ___provinces,
___cities and
___municipalities by eo
June 2016"
b. Monitored Reports on the 100% of AARs on SUCs and Output - "Submitted and
status of submission and other Stand-Alone NGAs Transmitted AARs on
transmittal of AARs on SUCs and Water Districts and SUCs and other Stand-
and Stand-Alone NGAs and other Stand -Alone CGAs Alone NGAs and Water
Water Districts and Other submitted and transmitted Districts and other Stand-
Stand-Alone CGAs end of June 2016 Alone CGAs"
SI - "Submitted and
Transmitted AARs on
___SUCs and ___other
Stand-Alone NGAs and
___Water Districts and
___other Stand-Alone
CGAs by eo June 2016"
d. Monitoring Report on Comparative Report on CE Output - Conducted
Cash Examination (CE) conducted from January 1 monitoring on Cash
conducted EO June 2016 to June 30, 2016 vis-a-vis Examination by eo June
(Improve Outputs) Total Number of AOs 2016 vis-a-vis Aos to be
targeted to be cash cash examined" SI
examined EO June 2016 - "Conducted Comparative
Report on CE from
January to june 30, 2016
vis-a-vis ___AOs to be cash
examined by eo June
2016"
e. Prepared Audit Audit Instructions issued

Instructions to the Regional EO March 2016
Directors of Regions VI, VII
and XVI on the operations of
NIR
f. Prepared Audit Audit Instructions issued

Instructions on the conduct EO March 2016
of interim audit of agencies
with change of
administration
1.2 % of increase in Consolidated Report on the Consolidated Report on at

the audit Implementation of CY 2014 least 50% implementation
recommendations audit recommendations EO of CY 2014 audit
implemented by the June 2016 (Improve recommendations EO June
auditees Outputs) 2016
Reviewed consolidated Reviewed consolidated

SASDC for the 4th quarter of SASDC transmitted to ITO
2015 and 1st quarter of within 30 CDs from the
2016 end of the quarter
Reviewed consolidated Reviewed consolidated

RADC for 2nd semester of RADC transmitted to the
2015 Office of the Chairperson
within 30 CDs from the
end of the quarter
2. Fraud Audit
2.1 No. of agencies Reviewed Evaluation 100% of target (at least
subjected to fraud Reports (ERs) on one per month) ERs
audit Complaints/Audit received on or before May
Investigations Conducted, 31, 2016 either returned
received from Regional or transmitted to FAO by
Offices end of June 2016
B. MFO 2: Government Accounting Services

Percentage of Reviewed Individual Reviewed ISR of 10% of
AFRS/ Annual Summary Report (ISR) of Provinces (81) and Cities
Reports on Provinces and Cities (144) EO June 2016
Allotments,
Obligations and
Disbursement
submitted to the
President and
Congress
C. MFO 4: Government Accounting and Auditing Regulations and Adjudication and Other Legal Services
1.1 Number of a. Final Draft of Local Final Draft of LGAM 3

policies, Government Accounting Volumes with covering
auditing/accountin Manual (LGAM) 3 Volumes draft COA Circular
g standards, rules with covering draft COA submitted to
and regulations and Circular Ascoms'Group by end of
guidelines issued June 2016
and developed or
updated and
disseminated
b. Capacitated COA Regional 32 trained or capacitated

Trainers on the conversion COA regional trainers (two
of accounts of LGUs per region) by end of
January 2016
c. Capacitated COA Regional ___ COA Regional Directors
Directors on the use of capacitated on Barangay
Barangay Accounting Manual Accounting Manual by end
of June 2016
2. Other Legal Services

a. Prepared Opinion / a.) Opinion Issued within
comments and 20 WDs from receipt of the
recommendations on query
Queries received from
Regional Offices b.) Queries with
recommendations referred
to LSS within 20 WDs from
receipt of the query
b. Reviewed Report on Reviewed Report with

Complaints against COA recommendations either
Personnel received from returned to COA ROs or
Regional Directors and other submitted to the Internal
parties Affairs Office within 15
WDs from receipt
D. General Administration and Support Activities

a. Reviewed Comments on Reviewed Comments on
House and Senate Bills 100% of House and Senate
Bills submitted within the
requested date of
submission
b. Reviewed Action on For other administrative

Personnel Matters, as ouptuts, please see
follows: attached sample format
i. Request/proposal for Comments on requests or

assignment/reassignment/r Proposed Office Order
edesignation of personnel submitted to the OAC
from Regional Offices within ten WDs from
receipt of request /after
the need arises
ii. Recommendation for PERC Resolution signed

issuance of permanent and submitted to OAC
appointment to within two CDs from
probationary receipt from the SA/ATL
employees
iii. Requests for 100% of requests

personal travel endorsed to HRMO within
abroad as to three CDs from receipt
compliance with
requirements
iv. Nominations to Nominations for the 100% Outputs - Nominations to
trainings/seminars/ of the Requests/ trainings/seminars/conve
conventions to PIDS Recommendations ntions to PIDS and other
submitted to PIDs within training institutions
15 WDs from receipt of the
request or after the need
arises
c. Regular and special Minutes of Meetings

regional directors meetings approved within five CDs
from the conduct
d. Submission of SPCR of SPCR with Outputs - Prepared the

Assistant Commissioner accomplishments performance planning
with accomplishments submitted to RMBO and commitment (SPCR)
of the Asst. Commissioner
SI - Prepared SPCR
submitted to the RMBO by
March 23, 2016
e. Submission of OPCR of OPCR with Outputs - Reviewed

Regional Directors with Accomplishments of RDs performance planning
accomplishments submitted to RMBO and commitment (OPCR)
of the Regional Directors /
SI - Reviewed OPCR forms
(18) submitted to RMBO
by March 23, 2016
f. Reviewed Action on 90% of Logistical and
Logistics and other other administrative
• Budget Proposals and within the resources
• QAR
• Actual MOOE
• Requests for 10-day
or special
monetization of
leave credits
• MRAU
• Monthly Report on
Number of Days of
Leaves of Absences of
RATA Recipients
• PPMP/APP
• Inventory of filled and
unfilled positions in
the plantilla
• RIS/IT Equipment
Requisition
• Obligation Requests
• PAFs
• PBB Ranking
• Office Supplies
requirements
E. Other Activities - Assistant Commissioner (Special Assignments)

a. Member, Assistant 100% of activities assigned
Commissioners' Group completed as scheduled
b. Chair, BAC 100% of activities assigned

completed as scheduled
c. Chair, GAD Committee on 100% of activities assigned

Audit completed as scheduled
d. Project Manager- audit of 100% of activities assigned

Untied Incentives Fund for completed as scheduled
Provincial Road
Management Facility (UIF-
PRMF)
e. Conduct of inspection of 100% of scheduled

Regional Offices inspections conducted
Total Average:
Final Average:
Adjectival Rating:
Assessed by: Recommending approval: Approved by:
Risk Management and Budget Office Chair, Performance Management Team COA Chairperson
Date:
__________________
Date: _________________ __ Date: ____________________
Validated by:
ELIZABETH P. ORTEGA
Supervising Admin Officer
ANNEX A
owing targets in accordance
REMARKS
REMARKS
REMARKS
REMARKS
REMARKS
REMARKS
REMARKS
REMARKS
REMARKS
REMARKS
Chairperson

DPCR 2019 - ATM Michael S Udan - 1st Semester

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INDIVIDUAL PERFORMANCE COMMITMENT AND REVIEW (IR) FORM

Assisted in the draft of Quarterly Assisted in Draft of Four MSU

Four (4)MLs were

Assisted in the Draft of Assisted in the Draft MSU

Assisted in the Draft of 100% Assisted in the Draft of MSU

Assisted in the Draft of 100% MSU

Assisted in the Draft of APMT and MSU

Sub-Program 2. Corporate Government Auditing Sub-Program

Sub-Program 5. Technical Services Sub-program

MFO / PAP OUTPUTS SUCCESS INDICATORS ACTUAL ALLOTTED DIVISION/ RATING

Audit Team's Requests for Assisted in the Draft of Requests MSU

Audit Teams Report on ODA Assisted in the Draft of Audit MSU

Audit Team's Report on Assisted in the Draft of Audit MSU

⦁ COA Circular No. 2009-006

ii. Signed Ranking List of Not Applicable

iii. Signed Resolution/Memo Not Applicable

iv. Signed Request for local Not Applicable

v. Signed nomination for Not Applicable

⦁ DPCR/IPCR PCR (Commitment) submitted to PCR (Commitment) MSU

PCR (Rated for 1st semester of CY MSU

⦁ Quarterly Assisted in the Preparation of QAR Assisted in the MSU

⦁ Quarterly Report of Not Applicable

⦁ Consolidated Report Assisted in the Preparation of Assisted in the MSU

E. Other Activities Special Assignments

MICHAEL P. ANDAYA DIONISIO B. BERNAL

MFO / PAP OUTPUTS SUCCESS INDICATORS Quantity Timeliness

Assisted in the draft of Quarterly

a. Assisted in the Draft of Assisted in the Draft of 4 MLs on

b. Assisted in the Draft of Cash Assisted in the Draft of 100%

Assisted in the Draft of 100%

Assisted in the Draft of End of 4th Qtr 1/18/2019

Assisted in the Draft of 100%

Assisted in the Draft of 100%

d. Assisted in the Draft of Assisted in the Draft of 100%

e. Assited in the Draft Notice of Assisted in the Draft of 100%

Assisted in the Draft of APMT and

Sub-Program 5. Technical Services Sub-program

Audit Team's Matrices, Assisted in the Draft of Audit

Audit Team's Status Report of Audit team's Report of all

Audit Teams Report on ODA Assisted in the Draft of Audit

Audit Team's Report on Assisted in the Draft of Audit

Program 2: Government Accountancy Program (0%)

2. Number of Drafted Answer to the Order Assisted in the Draft and

3. Number of final a. Assisted in the Draft of Assisted in the Draft of 100%

⦁ COA Circular No. 2009-006

ii. Signed Ranking List of Not Applicable

iii. Signed Resolution/Memo Not Applicable

iv. Signed Request for local Not Applicable

v. Signed nomination for Not Applicable

vi. Signed Statement of Prepared Statement of Assets,

vii. Attended GAD Learning Attended GAD Learning Session

⦁ Monthly Report of MRAU submitted to the ATL

⦁ DPCR/IPCR PCR (Commitment) submitted to

PCR (Rated for 2nd semester of CY

PCR (Rated for 1st semester of CY

⦁ Quarterly Report of Not Applicable

⦁ Quarterly Report of Not Applicable