AUDIT DESIGN MATRIX (ADM)

Audit of the Municipal Solid Waste Management System of the City of Laoag
LGS Audit Group A, Ilocos Norte, Region 1

Audit Topic Compliance of the Stages of Waste Management

Audit Objective: To determine whether the MLGU was able to issue policies and implement these policies for the different Stages of Waste Management in the locality.

Expected Findings
Required Sources of Data Collection Method / Audit Limitations/
Sub-Questions Criteria (What conclusion can we
Information Information Scope Barriers and Mitigation
draw?)
Audit Question No. 1: Has the MLGU established its Municipal Solid Waste Management (MSWM) Board which shall prepare, submit and implement a plan for the safe and sanitary
management of solid waste generated in areas under its geographic and political coverage?
1.1 Has the MLGU Section 12 of RA 9003 LCE issuance for MLGU (Mayor’s Office) File None Non-creation of MSWM
created/composed the creation of Examination/Inquiry/Documentary Board.
its MSWM Board? MSWM Board. Analysis
1.2 Has the MWM Section 12 of RA 9003 MSWM Plan MLGU (MENRO) File None-availability of 1. Non-creation of
Board developed Examination/Inquiry/Documentary relevant documents MSWM Plan.
MSWM Plan? Analysis 2. Non-approval of
the plan by the
Commission.
1.3 Has the MSWMB Section 12(3,6) of RA MSWM MLGU (MENRO) File Lack of Logistics/Non- Non-monitoring of
monitored the 9003 Monitoring or Examination/Inquiry/Documentary availability of pertinent MSWM Plan.
implementation of Accomplishment Analysis documents for review
the MSWM Plan? Report and analysis.
1.4 Has the MSWMB Section 12(7) of RA 9003 MSWMB MLGU (MENRO) File Non-availability of Non-updating of the Plan.
updated the MSWM updated the Examination/Inquiry/Documentary pertinent documents for
Plan? plans, if any Analysis review and analysis.
1.5 Has the MLGU Section 13 of RA 9003 CDA registration CDA File Absence of willing Non-establishment of
encouraged and of cooperatives Examination/Inquiry/Documentary cooperatives/associations Cooperatives or
promoted the Analysis Associations that shall
establishment of undertake activities to
 Expected Findings
Required Sources of Data Collection Method / Audit Limitations/
Sub-Questions Criteria (What conclusion can we
Information Information Scope Barriers and Mitigation
draw?)
Multi-purpose promote the
Cooperatives and implementation of RA
Associations that 9003.
shall undertake
activities to promote
the implementation
of RA 9003?
Audit Question No. 2: Has the MLGU incorporated the different components to its MSWM Plan?
2.1 Has the MSWMP Item (a), Section 17 of RA MSWPM MLGU (MENRO) Documentary Analysis Not indicated in the Incomplete component of
included the Municipal 9003 MSWMP. MSWMP.
Profile part?
2.2 Has the MSWMP Item (b), Section 17 of RA MSWPM MLGU (MENRO) Documentary Analysis Not indicated in the Non-identification of the
included the Waste 9003 MSWMP. constituent materials
Characterization part? which comprise the solid
waste generated
2.3 Has the MSWMP Item (m), Section 17 of RA MSWPM MLGU (MENRO) Documentary Analysis Not indicated in the Non-identification of
included the Incentive 9003 MSWMP. programs providing for
Programs part? incentives, cash or
otherwise which
encourages participation
of concerned sectors.
Audit Question No. 3: Has the Implementation of the MSWMP been successful in relation to the different Stages of Waste Management?
3.1 Was the Collection Item (c), Section 17 of RA MSWMP and MLGU Poll among constituents/surveys Gathering of Information Solid waste collection area
and Transfer 9003 Survey Results (MENRO)/Respondent will be time in every barangay were
component of MSWMP s consuming/non- not being followed by the
implemented? availability of constituents.
respondents/inadequate
logistics.
3.2 Was the Processing Item (d), Section 17 of RA MSWMP and MLGU (MENRO) Interview with the MLGU Gathering of Information Methods and facilities
component of the 9003 Survey Results personnel (MENRO) will be time required to process the
MSWMP consuming/non- solid wastes were not
 Expected Findings
Required Sources of Data Collection Method / Audit Limitations/
Sub-Questions Criteria (What conclusion can we
Information Information Scope Barriers and Mitigation
draw?)
implemented? availability of implemented properly.
respondents/inadequate
logistics.
3.3 Was the Source Item (e), Section 17 of RA MSWMP and MLGU Poll among citizens/surveys Gathering of information Programs and
Reduction part of the 9003 Survey Results (MENRO)/Residents will be time consuming implementation schedule
MSWMP non-availability of were not being followed
implemented? respondents/inadequate by the constituents.
logistics.
3.4 Was the Source Item (f), Section 17 of RA MSWMP and MLGU (MENRO) Poll among citizens/surveys Gathering of information Programs and
Recycling part of the 9003 Survey Results will be time consuming implementation schedule
MSWMP implemented non-availability of were not being followed
respondents/inadequate by the constituents.
logistics.
3.5 Was the Source Item (g), Section 17 of RA MSWMP and MLGU (MENRO) Poll among citizens/surveys Gathering of information Programs and
Composting part 9003 Survey Results will be time consuming implementation schedule
implemented? non-availability of were not being followed
respondents/inadequate by the constituents.
logistics.
3.6 Was the Solid Item (h), Section 17 of RA MSWMP and MLGU (MENRO) Poll among citizens/surveys Gathering of information Miscalculated projections
Waste Facility Capacity 9003 Survey Results Analysis of waste data will be time consuming of the amount of disposal
and Final Disposal part non-availability of capacity needed to solid
of the implemented? respondents/inadequate waste generated.
logistics.
3.7 Was the Education Item (i), Section 17 of RA MSWMP and MLGU (MENRO) Poll among citizens/surveys Gathering of information The MLGU were not able
and Public Information 9003 Survey Results Inquiry with MLGU Personnel will be time consuming to educate and inform its
part of the MSWMP (MENRO) non-availability of citizens about the source
implemented? respondents/inadequate reduction, recycling, and
logistics. composting programs.
3.8 Was the Special Item (i), Section 17 of RA MSWMP and MLGU Poll among citizens/surveys Gathering of information Existing waste handling
Waste part of the 9003 Survey Results (MENRO)/Residents Analysis of waste data will be time consuming disposal practices for
MSWMP non-availability of special wastes or
 Expected Findings
Required Sources of Data Collection Method / Audit Limitations/
Sub-Questions Criteria (What conclusion can we
Information Information Scope Barriers and Mitigation
draw?)
implemented? respondents/inadequate household hazardous
logistics. wastes, as well as current
and proposed programs to
ensure the proper
handling, re-use, and
long-term disposal of
special wastes were not
being followed by the
constituents.