Republic of the Philippines

DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT

DILG-NAPOLCOM Center, EDSA cor. Quezon Avenue, West Triangle, Quezon City
www.dilg.gov.ph

MEMORANDUM CIRCULAR
No. _____________

TO : ALL LOCAL CHIEF EXECUTIVES AT THE PROVINCIAL,

CITY AND MUNICIPAL LEVELS, DILG REGIONAL
DIRECTORS, THE BARMM MINISTER OF INTERIOR AND
LOCAL GOVERNMENT, AND ALL OTHERS CONCERNED

SUBJECT : 2019 AND 2021 PEACE AND ORDER COUNCIL (POC)

PERFORMANCE AUDIT

DATE :
=============================================================================

1.0 Background

1.1. The Philippine Development Plan (PDP) 2017-2022 embodies the long-
term aspirations of the Filipinos through the pillars of Malasakit, Pagbabago
at Patuloy na Pag-unlad. These pillars should be supported by a solid
foundation of peace, security, public order, and safety.

1.2. The Peace and Order Council (POC) is the government’s platform for
stronger collaboration of the LGU with law enforcement agencies and the
community to fight criminality, illegal drugs, insurgency, and violent
extremism. It creates an enabling environment among its members to
harmonize and effectively implement peace and order and public safety
activities.

1.3. Section 9 of DILG Memorandum Circular No. 2019-143 or the Omnibus

Guidelines for Peace and Order Councils (POCs) reiterates that the POC
Performance Audit shall be conducted annually to identify the compliance
rating of sub-national POCs and POC Secretariats.

1.4. In light of the current situation and in compliance to the policies and
guidelines issued by the Department of Health (DOH) on Administrative
Order No. 2020-0015, Guidelines on the Risk-Based Public Health
Standards for COVID-19 Mitigation and the Inter-Agency Task Force for the
Management of Emerging Infectious Diseases (IATF-EID) in virtue of the
Omnibus Guidelines on the Implementation of Community Quarantine in

“Matino, Mahusay at Maaasahan”

Trunkline No.: (02) 8876-3454
 the Philippines, the 2019 and 2021 POC Performance Audit shall be
conducted through an online modality – via the POC Audit System, online
video teleconferencing application, such as Zoom or Google Meet, or
through face-to-face modality.

1.5. A POC performance audit for CY 2020 shall not be conducted due to the
suspension/cancellation of Projects, Programs, and Activities of POCs and
the reallocation of their funds for COVID-19 response.

1.6. Further, the NPOC Secretariat strongly recommends conducting meetings

through teleconference / video conference and/or other remote or electronic
means of communications. POC Secretariats shall ensure that the
attendees of the meeting can communicate with and understand one
another during the online discussion and that the visual and audio
recordings of the meetings are secured.

2.0 PURPOSE

The POC Performance Audit aims to:

2.1. Assess the performance of the Regional, Provincial, City, and Municipal
POCs on their functionality;
2.2. Identify the innovations conducted and initiated by the POCs and their POC
Secretariats;
2.3. Determine possible interventions and improvement strategies for POCs
and POC Secretariats; and
2.4. Create a platform for evaluation, assessment, and sharing of best practices
between and among POCs and POC Secretariats.

3.0 SCOPE / COVERAGE

The policy shall cover:

3.1. 17 Regional POCs, 81 Provincial POCs, 145 City POCs and 1,489
Municipal POCs which shall be subjected to the performance audit; and

3.2. All DILG Regional, Provincial, City and Municipal Field Officers that serve
as POC Secretariat primarily involved in the implementation of the
performance audit.

3.3. The Bureau of Local Government Supervision (BLGS) – Policy Compliance

Monitoring Division (PCMD) shall serve as the over-all lead in the
implementation of the POC performance audit.

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4.0 POLICY CONTENT AND GUIDELINES

4.1. The 2019 and 2021 performance audit process shall be guided by the
following pillars:

4.1.1. Organization - POCs should conform to the composition /

membership prescribed in Executive Order (EO) No. 773, s. of 2009,
titled Further Reorganizing Peace and Order Councils, and other
provisions as set by the said EO.

4.1.2. Meetings – pursuant to DILG Memorandum Circular (MC) No. 2015-

130, POCs must convene the council quarterly, or as often as
needed.

4.1.3. Policies, Plan, and Budget – pursuant to the DILG MC No. 2015-
128, all POCs shall:

4.1.3.1. Formulate a 3-year term-based plan which consists of

programs and activities on peace and order and public
safety, following the prescribed format of the POPS
Planning Guidebook which operationalizes the said
Memorandum Circular; and

4.1.3.2. Allocate a substantial portion of their respective annual

budgets to enhance enforcement of anti-illegal drug
activities, giving priority to preventive or educational
programs and the rehabilitation or treatment of drug
dependents.

4.1.4. Reports – in accordance with DILG MC No. 2015-130 and DILG MC

No. 2017-67, all POCs shall submit accomplishment reports through
the Peace and Order and Public Safety Plan Policy Compliance
Monitoring System (POPSP-PCMS).

4.1.5. Innovation/s – recognizes the innovative programs initiated by the

POC that have significantly contributed to the maintenance of peace
and order and public safety in their respective localities.1 To note,

1 Specific to the 2019 and 2021 POC Performance Audit, Innovation shall be defined as a pioneering
strategic, effective, high-impact, and sustainable initiative that was deliberately designed to address
gaps in the peace and order and/or public safety situation within the locality. Further, Innovation could
also be something that was formerly introduced within the last three (3) years but the methodologies

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 however, that Innovation/s shall only be considered as a BONUS
pillar for the 2021 performance audit.

4.2. For 2021 performance audit process, an additional pillar shall be included:

4.2.1. General Supervision – in conformity with DILG MC No. 2019-143,

higher POCs shall monitor and supervise the functionality of lower
POCs, specifically through the annual conduct of POC Performance
Audit and the implementation of their respective Peace and Order
and Public Safety (POPS) Plans, as well as, the submission of
annual and semestral accomplishment reports through the POPSP-
PCMS.

4.3. Pre-requisites – The following tools shall be used during the 2019 and
2021 POC Performance Audit process:

4.3.1. Tools – only the prescribed forms shall be used in documenting the
results and observations during the audit process:

4.3.1.1. Protocols – contain the audit phases, processes, and

timeframe and lay out the roles and responsibilities of every
stakeholder involved in the performance audit.

4.3.1.2. Manual – details the accomplishment of different

references, forms, and reports to be used during the
performance audit.

4.4. Structures and Compositions

4.4.1. The National Peace and Order Council shall form a five (5) member
National Audit Team (NAT) through any of the following:

4.4.1.1. NPOC Resolution;

4.4.1.2. Department Order; or
4.4.1.3. Any administrative issuance appointing the members of the
audit team.

4.4.2. The BLGS, as the Interim NPOC Secretariat, shall organize the NAT,
to be chaired by the Interim NPOC Secretariat Head, with PNP,
DDB, DND, and CSO representative, as members. The CSO
representative shall be determined by the NPOC Chairperson. The

were enhanced and improved to better fit the peace and order and public safety needs of the LGU
resulting to a significant outcome.

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 NPOC Chair may also include other members of the NPOC as
members of the NAT, as may be deemed necessary.

4.4.3. The Regional / Provincial Peace and Order Councils shall form their
respective five (5) member Regional/Provincial Audit Teams
(RAT/PAT) through any of the following:

4.4.3.1. POC Resolution;

4.4.3.2. Regional / Provincial Order; or
4.4.3.3. Any administrative issuance appointing the members of the
audit team.

4.4.4. The RAT/PAT shall be chaired by the DILG POC Secretariat Head
or representative, with the highest ranking PNP and/or PDEA
Officers in the Region / Province or their representatives, CSO
representative, and such other member of the POC as determined
by the POC Chair, as members of the said audit teams.

4.5. Mechanism

4.5.1. The sub-national POCs shall be divided into different clusters, as

follows:
Cluster A – 1st – 3rd Class Municipalities;
Cluster B – 4th – 6th Class Municipalities;
Cluster C – Component Cities;
Cluster D – HUCs and ICCs;
Cluster E – Provinces; and
Cluster F – Regions.

4.5.2. The 2019 and 2021 POC Performance Audit shall pursue a bottom-
up approach following this process:

4.5.2.1. The PAT shall audit and validate all Municipal and
Component City POCs (Clusters A, B, and C) within their
respective areas of jurisdiction;

4.5.2.2. The RAT shall audit and validate all Provincial, Highly
Urbanized City (HUC) and Independent Component City
(ICC) POCs (Clusters D and E) within their respective
areas of jurisdiction; and

4.5.2.3. The NAT shall audit and validate all RPOCs (Cluster F).

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 4.6. Participation of, and Support to Partners

The POC Performance Audit is a collaborative effort with the National

Government Agencies (NGAs) and the Civil Society Organizations (CSOs)
to ensure the integrity of the audit process and its results. Therefore, travel
expenses thereof, as deemed necessary, is chargeable against POC funds,
subject to the availability of funds and the usual accounting and auditing
rules and regulations.

4.7. POC Performance Audit Documents, Forms, and System Guide

4.7.1. The following list of documents shall be used for the conduct of the
2019 and 2021 POC Performance Audit through the POC
Performance Audit System. Only certified true copies of all
documents / forms shall be forwarded to the appropriate levels:
DOCUMENTS FORMS
PRE-AUDIT
1. Pre-Audit Form 1A (Regions) Data Capture Form 1
2. Pre-Audit Form 1B (PCMs) Data Capture Form 2
3. Audit Team Members Data Capture Form 3
AUDIT PROPER
1. Indicator Reference for Guidelines Form 4
Province/City/Municipality (PCMs)
2. Indicator Reference for Regions Guidelines Form 5
3. Audit Form 2A (Regions) Data Capture Form 4
4. Audit Form 2B (PCMs) Data Capture Form 5
POST-AUDIT
1. Performance Profile Form 3A Data Capture Form 6
(PAT / RAT per LGU)
2. Performance Profile Form 3B Data Capture Form 7
(PAT summary of the province)
3. Performance Profile Form 3C Data Capture Form 8
(RAT summary of the region)
4. Performance Profile Form 3D Data Capture Form 9
(NAT summary of all the RPOCs)
REPORT CONSOLIDATION
1. Consolidated Report Form 1 (PAT) Report Generated Form 1
2. Consolidated Report Form 2 (RAT) Report Generated Form 2
3. Consolidated Report Form 3 (NAT) Report Generated Form 3
4. National Consolidated Report (all Report Generated Form 4
POCs)

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4.8. POC Performance Audit Process

4.8.1. Preliminaries

4.8.1.1. The NPOC Secretariat shall orient the POC Regional and
Provincial Focal Persons through video teleconference on
the 2019 and 2021 POC Performance Audit covering the
following topics:
4.8.1.1.1. 2019 and 2021 POC Performance Audit Policy
4.8.1.1.2. Audit Protocols
4.8.1.1.3. Audit Manual
4.8.1.1.4. Indicator References for Regions and PCMs
(Guideline Forms 4 and 5) for 2019 and 2021

4.8.1.2. The National, Regional, and Provincial POC Secretariats

shall form the National, Regional, and Provincial Audit
Teams and encode their names at the POC Performance
Audit System.

4.8.2. Audit Procedures

4.8.2.1. As the 2019 and 2021 POC Performance Audit pursue a

bottom-up method, the Provincial Audit Team (PAT) shall
be the first to audit following the Pre-Audit, Audit Proper,
Post-Audit, and Report Consolidation Phase indicated in
the attached Annex A.

4.8.2.2. After the PAT, the Regional Audit Team (RAT) shall be the
next to audit following the Pre-Audit, Audit Proper, Post-
Audit, and Report Consolidation Phase indicated in the
attached Annex A.

4.8.2.3. The National Audit Team (NAT) shall be the last to audit
when all the Provincial and Regional Audit Teams have
already submitted their respective Consolidated Report
Forms (Report Generated Forms) following the Audit
Proper, Post-Audit, and Report Consolidation Phase
indicated in the attached Annex A.

4.8.3. If in case an online conduct of the audit is not possible, the team may
opt to conduct a manual audit. In conducting such, the following
steps shall be followed:

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 4.8.3.1. Pre-Audit: Data Gathering, Pre-Audit Forms
a. Each POC shall ensure the availability and accessibility
of data particularly to the
Regional/Provincial/City/Municipal POC Secretariat
who shall be responsible for gathering data, to be
submitted to the respective audit teams;
b. The POCs shall be required to provide all the
documents listed in Pre-Audit Forms 1A and 1B
(attached); and
c. All documents submitted by the POCs shall be used by
the Audit Teams during the audit proper.

4.8.3.2. Audit Proper: National, Regional and Provincial Audit

Team, Indicator Reference, POC Profile

a. National, Regional and Provincial Audit Team – shall

audit and validate their respective POCs using Audit
Forms 2A and 2B (attached);
b. Indicator Reference (attached) – shall be used during
the audit process. It provides the indicators,
parameters, means of verification, point system, POC
conditions and considerations, and remarks that
measures the performance of POCs; and
c. POC Profile – a report form that shall contain a
summary of the most common gaps in policy
compliance and implementation of the sub-POCs,
based on the audit.

4.8.4. If in case a POC in Regions IV-B (MIMAROPA), VI, VII, VIII, X, and
XIII (CARAGA)2 is not able to upload a document required for the
conduct of the Audit due to the damages brought about by
Typhoon Odette, they shall submit a notarized certification,
attached hereto as Annex E, stating that the documents required for
the Audit were damaged by the said typhoon.

4.8.4.1. The said certification shall be submitted in the system in

lieu of the damaged and/or unretrievable document.

4.8.4.2. The submission of the certification and the scoring of the

pillars to which these documents are submitted to are
subject to the evaluation of the Audit Team.

4.9. Passing Rate

2 Regions identified to be severely and adversely affected by Typhoon Odette, and were placed under
the State of Calamity pursuant to Proclamation No. 1267.

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 4.9.1. A sub-national POC is considered functional, and may only be
eligible for awards, if it garners an overall percentage score of 65%
or higher, provided, that in any of the Pillar scores, it does not have
a score lower than 50% of the required score, for instance:

Pillar Pillar Pillar Pillar Pillar

LGU 1 2 3 4 5 Overall Status Eligible?
(10%) (20%) (25%) (40%) (5%)
X 10% 15% 25% 30% 5% 85% PASSED YES
Y 10% 5% 20% 30% 5% 70% PASSED NO

NOTE: The percentage scores used in the table above are only for
illustration purposes

Results of the POC Performance Audit shall be utilized for the Seal of
Good Local Governance (SGLG).

4.10. Presentation of Functional and Non-Functional POCs: Indorsement,

Approval, Certificate of Recognition, and Announcement

4.10.1. Based on the results of the audit teams, the final list of functional
and non-functional LGUs shall be consolidated by the NAT;

4.10.2. Once the list is finalized, the list with the certificates shall be
endorsed, for approval, to the Secretary of Interior and Local
Government, as the NPOC Chairperson. The signed documents
shall be the official list of the 2019 and 2021 Functional POCs,
having the certificate as a testament to their performance;

4.10.3. The results shall be published in the DILG official website, and
shall also be communicated to the DILG Regional Offices for
dissemination;

4.10.4. Non-Functional POCs shall be recommended for appropriate

intervention and legal action;

4.10.5. A national recognition shall be awarded to the Best POC and POC
Secretariat;

4.10.6. Clustering of Awardees – there shall be one (1) or more overall

winner/s (in case of a tie) for the following:

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 • Cluster A – 1st – 3rd Class Municipalities;
• Cluster B – 4th – 6th Class Municipalities;
• Cluster C – Component Cities;
• Cluster D – HUCs and ICCs;
• Cluster E – Provinces; and
• Cluster F – Regions.

4.10.7. The awardee/s shall have the highest overall percentage score
provided that it does not have a score lower than 50% in any of
the pillar; and

4.10.8. Regional Offices may award / recognize the highest performing

LGUs in their respective jurisdictions.

4.11. Indicative Timeline for 2022

MONTH ACTIVITY
Orientation on the POC Performance Audit for
February 2019 and 2021
Documents Gathering
February to March
Audit Process (including the uploading of signed
15
documents):

March 15-30 Provincial Audit Team (PAT)

March 30 - April 15 Regional Audit Team (RAT)

April 15 – April 30 National Audit Team (NAT)

April 30 – May 30 Consolidation and Finalization of Audit Results

Release of POC Performance Audit Results and
June
Awarding / Recognition

5.0 Attachments

5.1. The following documents are herein attached for reference:

• Annex A - POC Performance Audit Protocols

• Annex B - POC Performance Audit Manual
• Annex C - POC Performance Audit Indicator References for PCMs and
Regions for 2019 and 2021
• Annex D - POC Performance Audit Forms / Documents

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 • Annex E – Certification for Damaged Documents due to Typhoon
Odette

5.2. Digital copies of the above-listed documents are available at

https://bit.ly/POCAudit_1921Annexes.

6.0 Legal Bases/References

6.1. Republic Act No. 7160, Local Government Code of 1991

6.2. Philippine Development Plan (PDP) 2017-2022
6.3. Executive Order No. 773, Further Reorganizing the Peace and Order
Council
6.4. DILG Memorandum Circular (MC) No. 2019-143, Omnibus Guidelines for
the Peace and Order Councils (POCs)
6.5. DILG MC No. 2015-128, Guidelines on the Formulation of the Peace and
Order and Public Safety (POPS) Plan
6.6. DILG MC NO. 2015-130, Guidelines on the Functions of the Peace and
Order Councils, Barangay Peace and Order Committees, and the Peace
and Order Council Secretariats

7.0 Effectivity

This Memorandum Circular shall take effect immediately.

8.0 Dissemination

All DILG Regional Directors, POC Focal Persons, and the BARMM Minister of
Local Government shall cause the widest dissemination of this Memorandum
Circular and monitor the adherence of all POCs and POC Secretariats to this
issuance.

9.0 Feedback

Inquiries or concerns pertaining to this Memorandum Circular shall be directed

or addressed to the Interim NPOC Secretariat, Policy Compliance Monitoring
Division (PCMD) under the Bureau of Local Government Supervision (BLGS),
through any of the following: telephone number (02) 8876-3454 loc. 4210 /
4211, email at npoc.secretariat@gmail.com or through mail at 25th Floor, DILG
NAPOLCOM Center, EDSA corner Quezon Ave., Quezon City.

10.0 Approving Authority

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 EDUARDO M. AÑO
Secretary

BLGS-2021-10-04-029
BLGS/VPS/PCMD/pmdg

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