Revised Final PFM PILLAR Nos 4-7

PILLAR OF PFM
PREDICTABILITY AND
4 CONTROL IN BUDGET
EXECUTION
*The budget is implemented by the LGU in
an orderly and predictable manner.
*There are arrangements for the exercise of

control and supervision in the use of public
funds.
4. PREDICTABILITY AND CONTROL IN BUDGET EXECUTION

4. Predictability and Control in Budget Execution
A SUB-INDICATORS A SUB-INDICATORS
y
Responsible Unit Indicator Sub-Indicator

Treasurer's Office 41 Real Property Tax NONE
(RPT)
Accomplishment Rate
Indicator No. 4.1: Real Property Tax (RPT)
Accomplishment Rate
INCOME TYPE ESTIMATED RPT DUE ACTUAL RPT ACTUAL RPT

(2022) COLLECTION COLLECTION AS % OF
(2022) ESTIMATED RPT
(A) (8) (© (D) = (C/8) X 100

Real Property
Taxes (RPT)
SOURCE DOCUMENTS: RPT Accomplishment

» Treasurer's/Assessor’'s Report Rate
+ SRE
Indicator No. 4.1: Real Property Tax (RPT)
Accomplishment Rate
SCORE CRITERIA
4 In the immediately preceding year, Real Property Tax
Accomplishment Rate was at least 90%.
a In the immediately preceding years, Real Property Tax

Accomplishment Rate was less than 60%.

Treasurer's Office 42 Effectiveness of tax [4.21 Computerized RPT
enhancement database system
measures linkages
Sa
Sub-indicator No. 4.2.1: Computerized RPT database
system linkages
QUESTION | ANSWER |
1. Do you have a computerized database for RPT? If none, the Yes/No
LGU's score is zero (0); if yes, answer Q2 and Q3.
2. Is the database linked to (a) Assessor's Office (b) Treasurer's Yes/No
Office (c) Accounting? (Q2)
3. How many of the concerned department enumerated above 1/2/3/
are linked to the database? Pls. specify. (Q3) none
SOURCE:
« Database Map/ Manual
Sub-indicator No. 4.2.1: Computerized RPT database
system linkages
SCORE CRITERIA
4 LGU has a computerized RPT database system that is linked to all
three departments.
3 LGU has a computerized RPT database system that is linked to two of
the three departments.
5 LGU has a computerized RPT database system that is linked to one of
the three departments.
4 LGU has a computerized RPT database system but is NOT linked to

any of the three departments.
0 LGU has no computerized RPT database system.


Treasurer's Office 492 Effectiveness of tax [4.22 Effectiveness of
enhancement implementing tax
measures collection strategies
for delinquent Real
Property Tax (RPT)
py
Sub-indicator No. 4.2.2: Effectiveness of implementing tax
collection strategies for delinquent RPT
NEXT PRECEDING
YEAR'S COLLECTION | IMMEDIATELY PRECEDING YEAR'S | INCREASEIN SOURCE
(2021) COLLECTION (2022) % COLLECTED DOCUMENTS:
AMOUNT ACTUAL | %OFACTUAL AMOUNT ACTUAL % * RPT Account
DUE COLLECTIONS COLLECTIONS DUE COLLECTIONS COLLECTED Register
VS AMOUNT « Certified List of
| DUE | l | l All RPT
(A) (8) (C)=(B/A)X (0) (€) (F)=(ED) (G)=(FC) Delinquencies
00 | *100
py
Sub-indicator No. 4.2.2: Effectiveness of implementing tax
collection strategies for delinquent RPT
SCORE CRITERIA
RPT collection strategies contributed to at least 20% increase in
4 percentage of delinquent RPT collected in the last two years.
a RPT collection strategies contributed to at least 15% increase in

percentage of delinquent RPT collected in the last two years.
5 RPT collection strategies contributed to at least 10% increase in

1 RPT collection strategies contributed to at least 5% increase in

RPT collection strategies contribute to less than 5% increase in

0 percentage of @elinquent RPT collected in the last two years.

Treasurer's Office 42 Effectiveness of tax [4.2.3 Effectiveness of civil
enhancement remedies on tax
measures payment
(for provinces and
cities ONLY)
Sam
Sub-indicator No. 4.2.3: Effectiveness of civil
remedies on tax payment (for province /cities)
NO.OF DELINQUENT | NO.OF ACCOUNTS SETTLED | % OF ACCOUNTS

SETTLED VS
ACCOUNTS AUCTIONED ACCOUNTS AUCTIONED
(A) (B) (C)= (B/A)100
SOURCE DOCUMENTS:
» Treasurer's Records/Reports
» Certified List of Delinquencies
Sub-indicator No. 4.2.3: Effectiveness of civil
remedies on tax payment (for province /cities)
SCORE | CRITERIA
4 Institution of civil remedies resulted in the settlement of 100% of
‘total accounts in the Certified List of Delinquency (CLD).
3 Institution of civil remedies resulted in the settlement of at least
190% of total accounts in the GLD.
2 | Institution of civil remedies resulted in the settlement of at least
80% of total accounts in the CLD.
1 Institution of civil remedies resulted in the settlement of at least

0 | Institution of civil remedies resulted in the settlement of less than


Treasurer's Office 42 Effectiveness of tax [4.2.4 Planning and
enhancement monitoring of tax
measures mapping
py
Sub-indicator No. 4.2.4: Planning and monitoring of
tax mapping
QUESTION ANSWER
1. Do you have a tax map? (Q1) Yes
/ No
2. Is it being updated? (Q2) Yes / No
3. If yes to Q2, how often is updating done? Every time

there is a subdivision or consolidation of lots? Every
three (3) years? Every five (5) years? Please specify. (Q3)
SOURCE DOCUMENT:
» Local Tax Mapping System/Database
Sub-indicator No. 4.2.4: Planning and monitoring of
tax mapping
SCORE | CRITERIA
4 A tax map exists and is updated every time there is a subdivision
or consolidation of lots.
3 | Atax map exists and is updated at least every three years.
2 | Atax map exists and is updated at least every five years.
A tax map exists but has never been updated.
0 ‘There is no tax map in the LGU.


Treasurer's Office 4.3 Predictability in the 4.3.1 Cash availability to
availability of cash for support budgeted
commitment to programs, projects,
expenditures activities (PPAs) and
liabilities
py
Sub-indicator No. 4.3.1: Cash availability to support budgeted
programs, projects, activities (PPAs) and liabilities
FISCAL ALLOTMENTS | CASH | %OFTOTAL

YEAR | CURRENT | CONTINUING PRIORYEAR'S TOTAL | AVAILABLE ALLOTMENTS
YEAR APPROPRIATIONS LIABILITIES (B) WITH
(A) AVAILABLE
CASH
SOURCE DOCUMENTS: Cal)
. SAOB 100
Cash Flow Forecast
* Trial Balance
Sub-indicator No. 4.3.1: Cash availability to support budgeted
programs, projects, activities (PPAs) and liabilities
SCORE | CRITERIA
4 | In the immediately preceding year, at least 100% of allotments
including liabilities have available cash.
3 In the immediately preceding year, at least 90% of allotments
‘including liabilities have available cash.
2 Inthe immediately preceding year, at least 80% of allotments

(including liabilities have available cash.
1 In the immediately preceding year, at least 70% of allotments

including liabilities have available cash.
0 In the immediately preceding year, less than 70% of allotments

‘including liabilities have available cash.

Treasurer's Office 4.3 Predictability in the 4.3.2 Preparation and
availability of cash for updating of cash flow
commitment to forecasts and cash
expenditures flow analysis
SE
Sub-indicator No. 4.3.2: Preparation and updating of cash
flow forecasts and cash flow analysis
QUESTION (Q) | YESINO

. SOURCE
1. Is a Cash Flow Forecast prepared? DOCUMENTS:
2.If yes to Q1, is the Cash Flow Forecast Cash Flow
updated based on the Cash Flow Forecast
Analysi
Analysis? « Cash Flow
3. If yes to Q2, is the Cash Flow Forecast Analysis
updated quarterly? b
If not updated quarterly, specify how
often is it updated -semi- annual or once
a year?
Sa
Sub-indicator No. 4.3.2: Preparation and updating of cash
flow forecasts and cash flow analysis
SCORE CRITERIA
4 A cash flow forecast is updated at least quarterly based on the

cash flow analysis. (Yes, to Q1, Q2 & Q3)
3 A cash flow forecast is updated semi-annually based on the cash
flow analysis. (Yes, to Q1 & Q2 only)
2 A cash flow forecast is updated once a year based on the cash flow
analysis. (Yes, to Q1 & Q2 only)
1 A cash flow forecast is prepared but is not updated at all. (Yes, to
Q1 only)
0 No cash flow forecast is prepared. (No to Q1)

- :
Administrative 44 Valueformoneyand [4 4 1 Use of public bidding
Services . controls for BEEN for he procursment of
Office/Engineering procurement goods (excluding :
Office/BAC Services common-use supplies
and equipment), civil
works and consulting
services in
accordance with RA
No. 9184 and its IRR
Sa
Sub-indicator No. 4.4.1: Use of public bidding for the procurement
of goods (excluding common-use supplies and equipment), civil
works and consulting services in accordance with RA No. 9184 and
its IRR
TOTAL NO. OF PROCUREMENT | TOTAL NO. OF PROCUREMENT | % ACTIVITIES

/ CONTRACTS
ACTIVITIES / CONTRACTS ACTIVITIES / CONTRACTS AWARDED THROUGH PUBLIC
UNDERTAKEN THROUGH BIDDING
+ PUBLIC-BIDDING- +
(A) (B) (C)=(B/A)X 100
SOURCE DOCUMENTS:
* Annual/Supplemental Procurement Plan
SE
* Procurement Monitoring Reports
+ BAC Resolution recommending the mode of procurement
Sub-indicator No. 4.4.1: Use of public bidding for the procurement
of goods (excluding common-use supplies and equipment), civil
works and consulting services in accordance with RA No. 9184 and
its IRR
SCORE CRITERIA
4 100% of the total number of contracts was awarded through public
bidding.
3 At least 90% of the total number of contracts was awarded through
public bidding.
public bidding.
public bidding.
0 Less than 70% of the total number of contracts was awarded
through public bidding.
Predictability and Control in Budget Execution

Administrative 4.4 Value for money and 4.4.2 Procurement of
Services controls for common-use supplies
Office/Engineering procurement and equipment from
Office/BAC Services DBM-Procurement
Service (PS)
Sa
Sub-indicator No. 4.4.2: Procurement of common-use
supplies and equipment from DBM-Procurement Service
TOTALAMOUNTOF ~~ AMOUNTOFCSE | %OFTOTALAMOUNT = AMOUNT OF CSE

CSEPURCHASED = COVERED BYAPRS | OF CSE PURCHASED | ACTUALLY PURCHASED
FORTHEYEAR SUBMITTEDTO DBM-PS ~~ COVERED BY APRS FROM DBM-PS
SUBMITTED TO DBM-PS
(A) (8) (C)=(B/A)100 (0)
SOURCE DOCUMENTS:
APP-CSE Monitoring Report
Subsidiary Ledgers for Supplies and Equipment
Agency Purchase Request (APRs)
Sub-indicator No. 4.4.2: Procurement of common-use
supplies and equipment from DBM-Procurement Service
SCORE CRITERIA
100% of total purchases of common-use supplies and equipment were
covered by APRs submitted to DBM-PS.
3 At least 90% of total purchases of common-use supplies and equipment

were covered by APRs submitted to DBEM-PS.
At least 80% of total purchases of common-use supplies and equipment

were covered by APRs submitted to DBM-PS.
1 At least 70% of total purchases of common-use supplies and equipment

were covered by APRs submitted to DBM-PS.
0 Less than 70% of total purchases of common-use supplies and

equipment were covered by APRs submitted to DBM- PS.

Administrative 44 Valueformoneyand [4 43 Effectiveness of
Services . controls for procurement
Office/Engineering procurement
Office/BAC Services
Sub-indicator No. 4.4.3: Effectiveness of procurement
i
a. Total number of procurement activities as per approved
SOURCE
A/S PP.
DOCUMENTS:
b. Number of procurement activities actually undertaken in « A/S PP
accordance with the amounts, technical specifications/scope
* Delivery and
of work and timelines provided in the approved A/S PP.
Acceptance
¢. % of actual procurement in accordance with the Reports
approved A/S PP [c =(b/ a)x 100].
d. Reasons for deviations from the approved A/S PP.
Sub-indicator No. 4.4.3: Effectiveness of procurement
SCORE | CRITERIA
4 100% of LGU procurement was in accordance with the approved
Annual / Supplemental Procurement Plan (A/S PP).
3 | Atleast 90% of LGU procurement was in accordance with the

‘approved A/S PR
2 | Atleast 80% of LGU procurement was in accordance with the
‘approved A/S PP
1 At least 70% of LGU procurement was in accordance with the
‘approved A/S PR
0 Less than 70% of LGU procurement was in accordance with the

‘approved A/S PR

Administrative 44 Valueformoneyand [4 4 4 Publication of
Services . controls for procurement related
Office/Engineering procurement activities
Office/BAC Services
SOURCE DOCUMENTS:
» PhilGEPs Abstract
* Procurement-related Notices/Documents
SE
TMP AL
Philippine
Government
Electronic
place reservedfor
Procurement
this purpose in PEs
Document or System theprpurp website, if
emises of
Information (PhilGEPS)
the PE
Website
Alternative Methods of Procurement
Ser. 54.2, Invitation or Request for

IRR of RA Submission of Price ow ww
Mo. 9184 Quotations orProposals
Item
V(C)(2)((b) Extension of the deadline in

(vw), Annex Shopoi ” ~
“H", IRR of pping
FA No. 9184
MNOA, Contract or Purchase
Item Order (PO), including NTP if
W(L(2) necessary, except for
Annex "H", contracts with Approved ” ~
IRR of RA Budget for the Contract
Mo. 9184 (ABC) of PhP50,000
and below
GPPB Motice of suspension of the

Reso. No.09- conduct of procurement
2020 activities
GPPEB
Notice of the lifting of the
Reso. No.09-
suspension
2020
_ ra Prescribed Period or
Competitive Bidding Document
Timeline
1. Invitation to Bid (Goods and Infrastructure
Projects) At least 7 CD
2. Hequest for Expression of Interest
{Consulting Services) At least 7 CD
3. Downloadable complete Bidding
Documents At least 7 CD
4. Supplemental Bid Bulletin, if applicable 7 CD before deadline of
submission
5. Motice of Postponement
b. Results of evaluation, as approved by the
) : At least 7 after approval of
HOPE {Consulting Seraces) is
the HOPE
|
7. Motice of Award (NOA) Within 3 CD from its
issuance
8. Motice to Proceed (NTF) Within 15 CD from its
issuance
8. Approved Contract Within 15 CD from its
issuance
ALTERNATIVE MODE OF PROCUREMENT PRESCRIBED PERIOD
DOCUMENT OR TIMELINE
3. Invitation or Request for Submission of Atleast 3 CD

Price Quotations or Proposals (For Limited
Source Bidding, Shopping and Small Value
above P50,000, Two-Failed Bidding, and
NGO Participation)
2. Extension of the Deadline in Shopping Atleast 3 CD
3. NOA, Contract or Purchase Order (FO), Within 10 Days from

including NTP If necessary, except for Issuance
contracts with Approved Budget for the
| Contract {ABC} of PhP40,000 and below
(72)
2 c
m
(= dl—=3
7]
= =
[3 0
2. 2
Oo
—
-—
=i
@ pa
x Oo
>
>
PHILGEPS
>0
c
=
oo
=oO
=
(=)
—h
y=)
—
[=]
oO
THE LGU
c
=
(1°)
=
CONSPICUOUS
(1°
PLACE IN
=
=
mm)
LGU WEBSITE,
IF ANY
ublication of procurement
SCORE | CRITERIA
4 | ALL P procurement-related notices and documents were P published /
posted in the mandatory places / sites for posting / publication AND
| within the prescribed period under R.A. No. 9184 and its IRR.
3 ALL procurement-related notices and documents were published f

posted in the mandatory places/sites for posting / publication BUT
not all within the prescribed period under R.A. No. 9184 and its
IRR.
2 NOT all procurement-related notices and documents were
published f/f posted in the mandatory places/sites for posting /
| publication BUT all within the prescribed period under R.A. No.
| 9184 and its IRR.
1 CALL procurement-related notices and documents were published f
posted BUT not in all the mandatory places/sites for posting /
publication AND not all within the prescribed period under R.A.
No. 9184 and its IRR.
oO ALL procurement-related notices and documents were NOT
published /f posted in the mandatory places/sites for posting /
publication under R.A. No. 9184 and its IRR.
: Publicationof procurement
Score | Posted in Mandatory Places | Posted within the Prescribed Period

4 100% 100%
3 100% < 100%
2 < 100% 100%
1 < 100% < 100%
0 No posting /publication
SE

Administrative 4 4 Value for money and [4 4 5 Timeliness of
Services controls for completed
Office/Engineering procurement procurement activities
Office/BAC Services
py
Sub-indicator No. 4.4.5: Timeliness of completed
procurement activities
NO.OF PROCUREMENT | NO.OF COMPLETED % OF COMPLETED/DELIVERED/

ACTIVITIES COMPLETED PER | PROCUREMENTACTIVITIES IMPLEMENTED PROCUREMENT
APPROVED ANNUAL / DELIVERED / IMPLEMENTED | ACTIVITIES ACCORDING TO
SUPPLEMENTAL ACCORDING TO PLANNED / PLANNED / REQUIRED
PROCUREMENT PLAN REQUIRED DELIVERY DATES DELIVERY DATES
(A) (8) (C)=(B/A)100
SOURCE DOCUMENTS:
» A/S Procurement Plan
» Delivery and Acceptance Report
Sub-indicator No. 4.4.5: Timeliness of completed
SCORE CRITERIA
4 100% of requested goods and services, civil works and consulting

services were delivered / completed on time.
3 At least 90% of requested goods and services, civil works and
consulting services were delivered / completed on time.
0 At least 80% of requested goods and services, civil works and
; At least 70% of requested goods and services, civil works and
0 Less than 70% of requested goods and services, civil works and
SUMMARY OF SCORES: PILLAR OF PFM NO. 4
INDICATOR SUB-INDICATORS SUB-INDICATCRS | INDICATORS

SCORE SCORE
4.1 Real Property Tax | None

(RPT) NAA
accomplishment rate
4.2 Effectiveness of 4.2.1 Computerized
tax enhancement HPT database system
measures linkage
4.2.2 Effectiveness of
implementing tax
collection strategies
for delinquent RPT
4.2.3 Effectiveness of
civil remedies on tax
payment (For
provinces and cities
only}
4.2.4 Planning and
monitoring of tax
mapping
4.3 Predictability in 4.3.1 Cash availability
the availability of to support budgeted
cash for commitment programs, projects
of expenditures and activities, and
liabilities
4.3.2 Preparation and
updating of cash flow
forecasts and cash
flow analysis
“4
_ 4 Waluse for money 4.4.1 Use of public
and controls in bidding for the
procurement procurement of goods
(excluding comm aon-—
use supplies and
equipment), civil
works and consulting
services in
accordance with R.A
9184 and its IRR
“4.42 Procurement of
common-use supplies
and equipment frarm
DEM Procurernmeaent
Service
4 4 3 Effectiveness of
procurement
4.4 _4 Publication of
procurement related
activities
4.4.5 Timeliness of
completed
PILLAR OF PFM NO. 4 —- PREDICTABILITY AND CONTROL IN

BUDGET EXECUTION: AVERAGE SCORE
indicators” Score Mos. 4.1 + 4.2 4+ 4.3 + 4.4 5 4)]
PILLAR OF PFM
ACCOUNTING,
5 RECORDING, AND
REPORTING
*The LGU ensures that adequate records
and information are produced, maintained
and disseminated for purposes of decision-
making, control management and reporting
on operations.
5. ACCOUNTING, RECORDING AND REPORTING

5. Accounting, Recording and Reporting
J SUB-INDICATORS A SUB-INDICATORS
y

Accounting Office 5 1 Timeliness and 51 1 Regularity of bank
regularity of accounts reconciliation
reconciliation
Sub-indicator No. 5.1.1: Regularity of bank
reconciliation
MONTH | DATE OF RECEIPTOF | DATE OF BANK | RECONCILIATION
BANK STATEMENT RECONCILIATION UNDERTAKEN WITHIN
STATEMENT FIVE WORKING DAYS
FROM RECEIPT OF BANK
STATEMENT? (YES / NO)
Cr | | | SOURCE
[ear
April
| | DOCUMENTS:
[une “+ Bank Reconciliation
[August ~ Statements
Pa | + Bank statements
[November + COA AOMs
December
“% of Bank Reconciliation Undertaken Within S

Working Days from Receipt of Bank Statement
em ys
Sub-indicator No. 5.1.1: Regularity of bank
reconciliation
SCORE CRITERIA
100% of bank reconciliation for the General Fund bank accounts

4 takes place monthly, and within 5 working days from receipt of
bank statements.
At least 90% of bank reconciliation for the General Fund bank

3 accounts takes place monthly, and within 5 working days from
receipt of bank statements.
At least B0% of bank reconciliation for the General Fund bank

At least 70% of bank reconciliation for the General Fund bank

Less than 70% of bank reconciliation for the General Fund bank

Accounting Office 5.1 Timeliness and 51 2 Timeliness of
regularity of accounts reconciliation and
reconciliation liquidation of cash
Sa
Sub-indicator No. 5.1.2: Timeliness of reconciliation and
liquidation of cash
TOTALAMOUNTOF
CASH ~ TOTALAMOUNTOF
CASH | % OF TOTAL AMOUNT OF CASH |
ADVANCES ADVANCES LIQUIDATED ADVANCES LIQUIDATED
WITHIN PRESCRIBED WITHIN PRESCRIBED
(A) (8) (C)=(B/A)100
SOURCE DOCUMENTS:
* Monthly Status of Cash Advances
» Liquidation Reports
Sub-indicator No. 5.1.2: Timeliness of reconciliation and
liquidation of cash
SCORE CRITERIA
100% of cash advances are reconciled and liquidated within the

4 , . Ca
prescribed deadline for liquidation.
3 At least 90% of cash advances are reconciled and liquidated within
the prescribed deadline for liquidation.

0 Less than 70% of cash advances are reconciled and liquidated

within the prescribed deadline for liquidation.

Accounting Office 52 Quality and timeliness NONE
of regular financial
reports and annual
financial statements
Sub-indicator No. 5.2: Quality and timeliness of regular
financial reports and annual financial statements
QUESTION (ANSWER BY YES OF NO) 1arR 2%c QTR 3RP QTR 4™ QTR ANNUAL
1. Were regular financial reports and
annual financial statements
prepared? (Q1)
2. Were there COA adverse audit
findings on the TIMELINESS of
ANY of the regular financial reports
and annual financial statements
prepared?
(Presupposes that ALL financial SOURCE DOCUMENTS:

reports and statements were
+ COA AOM, Notice of Disallowance,
submitted within prescribed
periods) (Q2) Notice of Suspension and Annual
3. Were there COA adverse audit Audit Reports
findings on the QUALITY of ANY of
the regular financial reports and
annual financial statements
prepared? (Presupposes that ALL
financial reports and statements are
complete and prepared in
accordance with standard financial
reporting standards) (Q3)
Sub-indicator No. 5.2: Quality and timeliness of regular
financial reports and annual financial statements
SCORE | CRITERIA
4 In the immediately preceding year, there were NO COA ADVERSE
AUDIT FINDINGS on both the quality and timeliness of the regular
financial reports and annual financial statements.

financial reports and annual financial statements for AT LEAST
THREE (3) QUARTERS OF THE YEAR.
financial reports and annual financial statements for at LEAST TWO
(2) QUARTERS OF THE YEAR.
1 In the immediately preceding year, there were COA ADVERSE
AUDIT FINDINGS on either the quality or timeliness of the regular
financial reports and/or annual financial statements for AT LEAST
THREE (3) QUARTERS OF THE YEAR.
Lo] In the immediately preceding year, there were COA ADVERSE AUDIT
FINDINGS on either the quality and timeliness of the regular
financial reports and/or annual financial statements FOR EVERY
QUARTER OF THE YEAR.
INDICATOR SUB-INDICATORS SUB-INDICATORS | INDICATOR

SCORE SCORE
2.1 Timeliness and | 5.1.1 Regularity of bank

regularity of reconciliation
accounts
reconciliation 5.1.2 Timeliness of
reconciliation and
liquidation of cash
advances
5.2 Quality and None [ut Fa

timeliness of
regular financial
reports and annual
financial
statements
PILLAR OF PFM NO. 5 - ACCOUNTING, RECORDING, AND REPORTING:

AVERAGE SCORE
[{Indicators” Score Nos. 5.1 + 5.2) / 2]

PILLAR OF PFM
INTERNAL AND
EXTERNAL AUDIT
*The LGU has arrangements for the scrutiny
of public finances, and follow-up actions by
the Local Chief Executive (LCE) and/or
Local Sanggunian.
6. INTERNAL AND EXTERNAL AUDIT

A SUB-INDICATORS A SUB-INDICATORS
y
Responsible Unit Indicator Sub-Indicators

Office of the LCE 6.1 Effectiveness of 6.1 1 Conduct of Internal
internal audit Audits and Reporting
Sub-indicator No. 6.1.1: Conduct of Internal Audits and
Reporting
© INTERNALAUDITACTIVITY | DATE STARTED END OF ACTIVITY DATE OF SUBMISSION |
(DATE) OF REPORT
(A) (B) (€) (D)
Strategic Planning
Preparation of Annual Audit
Plan
: Assessment of
| Baseline SOURCE DOCUMENTS:
.
Internal Control Systems Internal Audit Report and
‘Conduct of Compliance | Report Submissions
Audit ' -
Conduct of Operational Audit

Report drafting and
submission
Others
Sub-indicator No. 6.1.1: Conduct of Internal Audits and
Reporting
SCORE CRITERIA
In the immediately preceding year, internal audits were conducted

consistent with the LCE approved IAS Annual Audit Plan (AAP),
and audit reports were prepared and submitted to the LCE within
one month after the end of the audit activity.
In the immediately preceding year, internal audits were conducted

as per the approved IAS AAP, but audit reports were prepared and
submitted to the LCE within two months after termination of the
audit activity.
In the immediately preceding year, there was no approved IAS

AAP and internal audits are sparingly conducted.
In the immediately preceding year, internal audits were not

conducted at all (not operational IAS).
In the immediately preceding year, there was no established

Internal Audit Service.

Office of the LCE 6.1 Effectiveness of 6.12 Extentof Management
. internal audit Action on Internal
Audit Findings
SE
Sub-indicator No. 6.1.2: Extent of Management Action on
Internal Audit Findings
AUDITREPORTS | DATE OF RECEIPTOF = DATE OFACTION ON REASON

FOR DELAY/
REFERENCE NO./DATE = AUDIT REPORTBYLCE = RECOMMENDATIONS EVIDENCE
(A) | (8) | (©) | (0)
SOURCES:
« Documentation of Management's Action
on Findings
Sub-indicator No. 6.1.2: Extent of Management Action on
Internal Audit Findings
SCORE CRITERIA
Action by management on internal audit findings and

4q recommendations were completed WITHIN TEN (10) WORKING
DAYS from receipt of audit report.

3 recommendations were completed WITHIN FIFTEEN (15)
WORKING DAYS from receipt of audit report.
2 recommendations were completed WITHIN TWENTY (20) WORKING
DAYS from receipt of audit report.
1 recommendations were completed WITHIN TWENTY-FIVE (25)

0 recommendations were completed AFTER TWENTY-FIVE (25)

Accounting Office 62 Followuponexternal fg 54 Compliance with audit
audit recommendations
Sub-indicator No. 6.2.1: Compliance with audit
recommendations
NO. OF COA | NO. OF COA | % OF COA

RECOMMENDATIONS IN AAR RECOMMENDATIONS RECOMMENDATIONS
FOR THE IMMEDIATE IMPLEMENTED IMPLEMENTED
PRECEDING YEAR
(R) | (B) | (C)=(B/A)100
SOURCES:
=
+ Management Response to COA AOMs,
COA Annual Audit Report
Sub-indicator No. 6.2.1: Compliance with audit
recommendations
SCORE CRITERIA
4 100% of COA recommendations were implemented.
3 At least 90% of COA recommendations were implemented.
2 At least 80% of COA recommendations were implemented.
At least 70% of COA recommendations were implemented.
Less than 70% of COA recommendations were implemented.


Accounting Office g2 Followuponexternal [goo Extentof COA
audit Disallowance
Sub-indicator No. 6.2.2 & 6.2.3:
Description Total Amount
a Total amount of expenditures in the next preceding year 0.00
b Amount of disallowances in the next preceding year per COA 0.00 SOURCES:
Annual Audit Report « COA
Annual
c % of total expenditures disallowed in Audit (c = b/a) 0.00
Audit
Report
d Disallowances settled in Pesos 0.00
% of disallowances settled (e = d/b)

Sub-indicator No. 6.2.2:Extent of COA Disallowance
SCORE CRITERIA
4 No disallowances in the COA Annual Audit (Zero answer to

Question C).
3 Not more than 10% of total expenditures was disallowed in the

COA Annual Audit.
COA Annual Audit.
COA Annual Audit.
0 More than 30% of total expenditures was disallowed in the COA
Annual Audit.

Accounting Office 62 Follow uponexternal [go 3 Magnitude of COA
audit Disallowances settled
Sub-indicator No. 6.2.2 & 6.2.3:
Description Total Amount
a Total amount of expenditures in the next preceding year 0.00
b Amount of disallowances in the next preceding year per COA 0.00 SOURCES:
Annual Audit Report « COA
Annual
c % of total expenditures disallowed in Audit (c = b/a) 0.00
Audit
Report
d Disallowances settled in Pesos 0.00
% of disallowances settled (e = d/b)

Sub-indicator No. 6.2.3:Magnitude of COA Disallowances
SCORE CRITERIA
4 100% of COA disallowances were settled.
3 At least 90% of COA disallowances were settled.
0 Less than 70% of COA disallowances were settled.

INDICATORS SUB-INDICATORS SUB-INDICATORS INDICATORS

SCORE SCORE
6.1 Effectiveness 6.1.1 Conduct of internal audits

of internal and reporting
audit
6.1.2 Extent of management
action on internal audit
findings
6.2 Follow up on 6.2.1 Compliance with audit

external audit recommendations
G.2.2 Extent of COA

disallowances
6.2.3 Magnitude of COA

dizsallowances settled
PILLAR OF PFM NO. & - INTERNAL AND EXTERNAL AUDIT: AVERAGE SCORE
[ (Indicators Score Nos. 6.1 + 6.2) F 2]
ZEEE
PILLAR OF PFM
CITIZENS PARTICIPATION
IN THE BUDGET PROCESS
* The LGU encourages concerned citizens
organized as Civil Society Organizations
(CSOs) to become partners in the
formulation, monitoring, evaluation and
improvement of the local budget
7. CITIZENS PARTICIPATION IN THE BUDGET PROCESS

7. CITIZENS PARTICIPATION IN THE BUDGET
PROCESS
PROCESS

Planning and 7 1 Civil Society NONE
Development Office Organization (CSO)
Accreditation by the
Local Sanggunian
SOURCE DOCUMENTS:
» Minutes of Local Sanggunian Proceedings
» Local Sanggunian Resolutions on CSO
accreditation
Indicator No. 7.1 and 7.2:
QUESTIONS | ANSWER
Q1. Do you have an accreditation system for CSOs in your
LGU? Pls. answer with YES or NO.
Q2. If YES to Q1, how many CSOs were accredited by your
LGU? Pls. state how many.
Q3. Were the accredited CSOs invited to participate in the
budget process? Pls. answer with YES or NO.
Q4. Did the invited accredited CSO participated in any phase
of the budget process? Pls. answer with YES or NO.
QS. If YES to Q4, please answer YES to the following budget
phases where the CSO participated:
a. Budget Preparation
b. Budget Execution
c. Budget Accountability
Indicator No. 7.1:Civil Society Organization (CSO)
Accreditation by the Local Sanggunian
SCORE CRITERIA
At least three (3) Civil Society Organization (CSOs) have been

accredited by the Local Sanggunian.
Two (2) CSOs have been accredited by the Local Sanggunian.
One (1) CSO has been accredited by the Local Sanggunian.
There is an existing accreditation system but no CSO has been

accredited.
There is no CSO accreditation system in the LGU.

PROCESS

Budget Office 72 Degree of Citizen's NONE
Participation
in the
Budget Process
SOURCE DOCUMENTS:
» Minutes of Budget Process Proceedings
+ Attendance Sheet during Budget Hearing
Indicator No. 7.1 and 7.2:
QUESTIONS | ANSWER
Q1. Do you have an accreditation system for CSOs in your
LGU? Pls. answer with YES or NO.
Q2. If YES to Q1, how many CSOs were accredited by your
LGU? Pls. state how many.
Q3. Were the accredited CSOs invited to participate in the
budget process? Pls. answer with YES or NO.
Q4. Did the invited accredited CSO participated in any phase
of the budget process? Pls. answer with YES or NO.
QS. If YES to Q4, please answer YES to the following budget
phases where the CSO participated:
a. Budget Preparation
b. Budget Execution
c. Budget Accountability
Indicator No. 7.2:Degree of Citizen's Participation in the
Budget Process
SCORE CRITERIA
Partner Civil Society Organizations (CSOs) have participated in budget

preparation, budget execution and budget accountability phases of the
budget cycle.
Partner CSOs have participated in two (2) phases of the budget cycle
enumerated above.
Partner CSOs have participated in one (1) phase of the budget cycle
enumerated above.
Partner CSOs have been invited to participate but did not participate in
any phase of the budget cycle.
Partner CSOs have not been invited to participate in any of the three (3)
phases of the budget cycle.
INDICATOR SUB-INDICATORS SUB-INDICATORS INDICATOR

SCORE SCORE
7.1 Civil Society None N/A

Organization (CSO)
accreditation by the
Sanggunian
7.2 Degree of None N/A

citizens’ participation
in the budget process
PILLAR OF PFM NO. 7 - CITIZENS' PARTICIPATION IN THE BUDGET PROCESS:

AVERAGE SCORE
[(Indicators’ Score Nos. 7.1 + 7.2) / 2]

THANK YOU!

Revised Final PFM PILLAR Nos 4-7

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PILLAR OF PFM

*There are arrangements for the exercise of

4. PREDICTABILITY AND CONTROL IN BUDGET EXECUTION

Responsible Unit Indicator Sub-Indicator

INCOME TYPE ESTIMATED RPT DUE ACTUAL RPT ACTUAL RPT

(A) (8) (© (D) = (C/8) X 100

SOURCE DOCUMENTS: RPT Accomplishment

0 In the immediately preceding year, Real Property Tax

Responsible Unit Indicator Sub-Indicator

4 LGU has a computerized RPT database system but is NOT linked to

0 LGU has no computerized RPT database system.

Responsible Unit Indicator Sub-Indicator

a RPT collection strategies contributed to at least 15% increase in

5 RPT collection strategies contributed to at least 10% increase in

1 RPT collection strategies contributed to at least 5% increase in

RPT collection strategies contribute to less than 5% increase in

Responsible Unit Indicator Sub-Indicator

NO.OF DELINQUENT | NO.OF ACCOUNTS SETTLED | % OF ACCOUNTS

(A) (B) (C)= (B/A)100

1 Institution of civil remedies resulted in the settlement of at least

0 | Institution of civil remedies resulted in the settlement of less than

Responsible Unit Indicator Sub-Indicator

2. Is it being updated? (Q2) Yes / No

3. If yes to Q2, how often is updating done? Every time

2 | Atax map exists and is updated at least every five years.

A tax map exists but has never been updated.

0 ‘There is no tax map in the LGU.

Responsible Unit Indicator Sub-Indicator

FISCAL ALLOTMENTS | CASH | %OFTOTAL

2 Inthe immediately preceding year, at least 80% of allotments

1 In the immediately preceding year, at least 70% of allotments

0 In the immediately preceding year, less than 70% of allotments

Responsible Unit Indicator Sub-Indicator

QUESTION (Q) | YESINO

4 A cash flow forecast is updated at least quarterly based on the

Responsible Unit Indicator Sub-Indicator

TOTAL NO. OF PROCUREMENT | TOTAL NO. OF PROCUREMENT | % ACTIVITIES

Responsible Unit Indicator Sub-Indicator

TOTALAMOUNTOF ~~ AMOUNTOFCSE | %OFTOTALAMOUNT = AMOUNT OF CSE

3 At least 90% of total purchases of common-use supplies and equipment

At least 80% of total purchases of common-use supplies and equipment

1 At least 70% of total purchases of common-use supplies and equipment

0 Less than 70% of total purchases of common-use supplies and

Responsible Unit Indicator Sub-Indicator

3 | Atleast 90% of LGU procurement was in accordance with the

0 Less than 70% of LGU procurement was in accordance with the

Responsible Unit Indicator Sub-Indicator

Alternative Methods of Procurement

Ser. 54.2, Invitation or Request for

V(C)(2)((b) Extension of the deadline in

GPPB Motice of suspension of the

3. Invitation or Request for Submission of Atleast 3 CD

2. Extension of the Deadline in Shopping Atleast 3 CD

3. NOA, Contract or Purchase Order (FO), Within 10 Days from

3 ALL procurement-related notices and documents were published f

Score | Posted in Mandatory Places | Posted within the Prescribed Period

Responsible Unit Indicator Sub-Indicator

NO.OF PROCUREMENT | NO.OF COMPLETED % OF COMPLETED/DELIVERED/

4 100% of requested goods and services, civil works and consulting

INDICATOR SUB-INDICATORS SUB-INDICATCRS | INDICATORS

4.1 Real Property Tax | None

PILLAR OF PFM NO. 4 —- PREDICTABILITY AND CONTROL IN

5. ACCOUNTING, RECORDING AND REPORTING