MYREEN L.

GUZMAN
MPA 502 – Management Planning and Control
Sat 5:00PM – 8:00 PM
Group 3

Critical Review on Case Study on Managing FMB Poor Performance by Group 3

Myreen L. Guzman
Polytechnic University of the Philippines Open University System

In this study, the authors presented the general problem of the Forest Management
Bureau which was the unsatisfactory performance of the agency. They also specified the
underlying factors and consequences that leads to the issue, as follows: (1) the issued Audit
Observation Memorandum of Commission on Audit due to delayed submission of monthly and
quarterly reports; (2) Deteriorating discipline within the workforce; (3) Problematic employees
who incurred tardiness; (4) hasty turnover of new hired personnel outside FMB; and, (5)
Employees possibly moving out of the office. Accordingly, possible strategies and plan were
formulated to address by the author through out the paper.

Various strategies and plans were enumerated by the authors on each known issue. In
the matter concerning the issued AOM of the bureau, the authors suggested a plan to create an
Internal Audit Team who will conduct preliminary audit on periodic basis prior from the audit
done by COA. The established Internal Audit Team would play a vital role in enhancing good
governance, transparency, accountability, and efficiency and effectiveness of government
operations, including risk management and the internal control framework of all agencies
pursuant to COA Memorandum Circular No. 2018-003 or Prescribing the use of the Internal
Auditing Standards for the Philippine Public Sector and Internal Control Standards for the
Philippine Public Sector.

However, the authors should also consider that establishing an internal audit team in a
small organization like FMB involved high operating cost and requires internal auditors who were
experts while subject to fair findings strictly following the Internal Auditing Standards for the
Philippine Public Sector (IASPPS) and Internal Control Standards for the Philippine Public Sector
(ICSPPS).

Aside from that, the authors suggested a great plan addressing the problem of the
employees who were planning to resign with a reason that they would want to explore a more
promising career outside the FMB. Through the Human Resource Management in collaboration
with the Division Chief, the agency will create a possible career path or succession plan
encouraging employees to stay. Hopefully, the employees would realize that it would be a loss
to leave the organization. It would be a great plan since it will give the employees a benefit of the
doubt and might choose to stay with a perspective that there is a chance for promotion.

Since movement of employees was inevitable either in private and public sector due to
retirement or change in career, the paper presented facts on recruitment and the problem with
the newly hired employees which came outside the agency. The authors offered a vivid plan
involving Human Resource Management of FMB that would be responsible to train newly hired
MYREEN L. GUZMAN
MPA 502 – Management Planning and Control
Sat 5:00PM – 8:00 PM
Group 3

personnel prior work load shifting so that they would be able to be confident and knowledgeable
on their job avoiding delays at work eventually prevent unsatisfactory performance of the
organization.

The study was clear and ideas from the authors were explained well to the readers. The
authors completely identified the root causes of the FMB poor performance as well as the
relevance of the study supported by the suggested possible plans. The strengths of the study
included that it was an easy-read and presenting important information in field of Human
Resource Management and Planning Division. Overall, the study was a good-read and useful for
the use in the future of the Forest Management Bureau and other studies.

REFERENCE

Commission on Audit Memorandum Circular No. 2018-003 (November 21, 2018). Prescribing
the use of the Internal Auditing Standards for the Philippine Public Sector and Internal
Control Standards for the Philippine Public Sector.
https://www.coa.gov.ph/phocadownloadpap/userupload/Issuances/Circulars/Circ2018/
COA_C2018-003.pdf

Gupta, S. (2021). Auditing (pp. 56- 57). SBPD Publications. Retrieved from
https://books.google.com.ph/books?id=aFk2EAAAQBAJ