DOF Secretary Of Finance

Headed By
Department Of Finance

FIU
BOC Fiscal Intelligence Unit
Bureau Of Customs

PEAG
Post Entry Audit Group
 BOC Commissioner
Headed By
Bureau Of Customs

Asst. Commissioner PCAG

Headed By Post Clearance Audit
Group

TIRAO CAO
Director II (SG 28) Trade Information Compliance Assessment Director II (SG 28)
Headed By and Risk Analysis Office Office Headed By
 BOC Commissioner
Headed By
Bureau Of Customs

Asst. Commissioner PCAG

Headed By Post Clearance Audit
Group

TIRAO CAO
Director II (SG 26) Trade Information Compliance Assessment Director II (SG 26)
Headed By and Risk Analysis Office Office Headed By

Trade Information Trade Information Audit Div. Audit Div. Audit Div. Audit Div. Audit Div.
Analysis Div. Analysis Div. I II III IV V
I II
 DIRECT SUPERVISION
FUNCTIONS & PROCESS;
a. Issuing ANL
DOF Secretary Of Finance
b. Gather all Records and addtl. Records. Headed By
c. Provide Audit Manual (Audit System &
Procedures) – and for approval of the SOF.

FUNCTIONS & PROCESS;

*Record Keeping: FIU RESPONSIBLE &
BOC Fiscal Intelligence Unit RESPONSIBIILITIES
a. (10) yrs from the date of Filling Bureau Of Customs
b. The word “IMPORTER”. a. Promulgate additional rules
and regulations.
FUNCTIONS & PROCESS; b. SCOPE: Audit Importer,
*Sample Doc. To be Kept* Importer Profiling, Audit of
1.Company/ Entity Structure PEAG Broker and Provide Coverage
2.Ordering/Purchase Post Entry Audit Group of Audit.
3.Shippin,Import,Export & Transport c. Functions & Responsibilities.
4.Manufacturing,Stock & Resale Function and Responsibilities
5.Bank/Financial Discharge
Transfer
6.Transaction Value

CONCLUSION; DOF 011 - 2014

So to conclude everything, under the DOF 011 – 2014 Process of AUDTING transactions, is under the control of DOF, including BOC functions.
There’s a differences when it comes to auditing, since the department that managing the AUDIT, is changed. However, what only happens is,
under this provision, it making it sure that al of the prescribed process, rules & regulations through the years and to confirm, this provision
provides such functions in auditing not only the documents but also those, who is part of the transaction.

DISCHARGE AND TRANSFER

 IMPORTANT ROLE:
Upon Approval of SOF
a, Authorized:
a.1, Number of Personnel
a.2. Changes Personnel &
DOF-FIU RESPONSIBIILITIES: Staffing
TO a. Data Analytics: revenue Management. BOC Commissioner
FAI b. Require: Return all Documents. Bureau Of Customs
Headed By
c. Review matters: Deemed Fiscally GOV
d. Recommend to SOF: Policies and RESPONSIBLE &
Actions, taken from the analysis. DIRECT SUPERVISION RESPONSIBIILITIES:
e. Perform other Functions. & CONTROL a. Conduct within three (3)
years : Final Payment
Asst. Commissioner PCAG
Post Clearance Audit b. SCOPE: Audit Importer,
Headed By
Group Importer Profiling, Audit of
DIRECT SUPERVISION Broker and Provide Coverage
& CONTROL
of Audit.
c. Functions & Responsibilities.
TIRAO CAO
Director II (SG 28) Trade Information Compliance Assessment Director II (SG 28)
Headed By and Risk Analysis Office Office Headed By

FUNCTIONS; FUNCTIONS;
a. Review and set benchmarks for available data; AUDIT. a. Prepare Audit Work plan for the approved Priority candidates.
APPROVAL OF SOF b. MISTG; Computer-Aided risk-based management system. b. Conduct the audit of records subject to Judicial & Standard Operating Procedures. .

c. Recommend: Potential priority Audit Candidates c. Prepare & Submit: Reports “Findings & Recommendations.
APPROVAL OF COMMISSIONER
d. Develop: Operating procedures relating to Audit Process d. Establish & Maintain: Customs Compliance Program

e. Perform Other Functions e. Perform Other Functions

REVIVING

CONCLUSION; EO 46 - 2017
So to conclude everything, under this provision, all functions of PEAG that have been transferred and amend to DOF-FIU, is returned once
again to PEAG which now “PCAG” and some additional for the improvement of AUDITING, that’s why it was quote by “REVIVING”. Process is
change , specially on provision focus, most of the process is focus on having a best, effective & efficient process, as a reflection of the
BUREAU.
ADMIINISTRATIVE PROVISION
a. OFFICE LOCATION: Customs Revenue Information Center (CRIC) building in Manila.
b. FUNDING: Applicable Budget = Source = “FINANCIAL MANAGEMENT OFFICE”
Logistical Req. = General Service Division & Internal Administration Group
BOC Commissioner POWER
REPORTING AND MONITORING SYSTEM Headed By
Bureau Of Customs
a. ICT Based system = For Monitoring & Evaluation progress status of PCA.
b. RA no. 10173 “Data Privacy Act” = Secured all Data.
DIRECT SUPERVISION
& CONTROL

Asst. Commissioner PCAG

Headed By Post Clearance Audit
Group RESPONSIBLE
DIRECT SUPERVISION
& CONTROL

TIRAO CAO
Director II (SG 26) Trade Information Compliance Assessment Director II (SG 26)
Headed By and Risk Analysis Office Office Headed By

Trade Information Trade Information Audit Div. Audit Div. Audit Div. Audit Div. Audit Div.
Analysis Div. Analysis Div. I II III IV V
I II

REACTIVATION

CONCLUSION; CMO 32 - 2017

So to conclude everything, under this provision, pursuant to EO 46 – 2017 , This provision is to revive successfully all amended provisions,
to support and provide clear PCA status in their functions. On this provision, it help’s us identify and understand those necessary changes
that’s need to be done.