Annex A

Republic of the Philippines

DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT
DILG-NAPOLCOM Center, EDSA corner Quezon Avenue, Quezon City
www.dilg.gov.ph

DILG PHILIPPINE ANTI-ILLEGAL DRUGS STRATEGY -

PROJECT MANAGEMENT OFFICE

ANTI-DRUG ABUSE COUNCIL

PERFORMANCE AUDIT
PROTOCOL
1.1 As early as 1998, the DILG has encouraged LGUs to organize their respective
ADACs. These multi-sectoral councils are responsible for the formulation of plans,
and the implementation of local anti-drug abuse programs, projects, and activities.
A series of related policies reiterating the organization of local ADACs, and
enumerating their specific roles and responsibilities have likewise been issued,
one of which is Joint Memorandum Circular (JMC) No. 2018-01 between the DILG
and the Dangerous Drugs Board (DDB) which provides for the implementing
guidelines on the functionality, and effectiveness of local ADACs.

1.2 Republic Act No. 9165, or the Comprehensive Dangerous Drugs Act of 2002,
embodies the National Government’s commitment to eradicate the country’s illegal
drug problem. Article VII of the same law highlighted the vital participation of Local
Government Units (LGUs) in safeguarding the citizenry from the harmful effects of
dangerous drugs by giving priority to preventive or educational programs, and the
rehabilitation or treatment of drug dependents.

1.3 Chapter 13.1 of the Philippine Development Plan (PDP) 2023-2028 states that,
for the government's efforts to be people-centered, holistic, and human rights
rights-based, and security, it shall promote a holistic approach to counter the
proliferation of illegal and dangerous drugs to ensure peace and security. It further
stresses the importance of a whole-of-nation approach in addressing the problem
of illegal drugs thereby, placing the LGUs and the Department of the Interior and
Local Government (DILG) to be at the forefront of the anti-illegal drugs program.

1.4 The Buhay Ingatan, Droga’y Ayawan (BIDA) Program serves as the umbrella
program of the Department which aims to raise awareness on the adverse effects
of the use of illegal drugs and to recognize the importance of galvanizing the
community, duty-bearers, and stakeholders to take urgent action to protect the
rights of the people by strengthening its efforts on drug use prevention,
rehabilitation, and control; thereby promoting a whole of nation approach to drug
supply and demand reduction. Ultimately, BIDA seeks to improve the quality of life
and safeguard the Filipino people from criminality and the ill effects of drugs in a
manner that is within the framework of law and with respect for human rights.

1.5 To ensure the continuous improvement in the performance of ADACs in the

implementation, monitoring, and evaluation of anti-illegal drug activities, the DILG,
through the Philippine Anti-Illegal Drugs Strategy - Project Management Office
(PADS-PMO), supervised by the Bureau of Local Government Supervision, shall
conduct a Performance Audit covering Provincial, City, and Municipal ADACs.
Further, the results of the ADAC Performance Audit shall serve as one of the
indicators of the Safety, Peace, and Order (SPO) governance area of the Seal of
 Good Local Governance (SGLG) under the requirement of establishing a
functional local Anti-Drug Abuse Council.

I. RATIONALE

This Anti-Drug Abuse Council (ADAC) Performance Audit is a collaborative effort

between national government agencies (NGAs), local government units (LGUs), and civil
society organizations (CSOs). It employs a multi-level and participatory audit structure to
ensure the integrity of the audit process and its results. This Performance Audit aims to
achieve the following:
(1) Assess the functionality and effectiveness of local ADACs based on existing
issuances and policies;
(2) Determine ADAC-initiated and / or endorsed innovations and best practices at
all levels;
(3) Create a platform for evaluation and assessment; and
(4) Recognize the best, effective, and performing ADACs.

II. COVERAGE

Eighty-two (82) Provincial ADACs, one hundred and forty-nine (149) City ADACs, and
one thousand four hundred eighty-five (1,485) Municipal ADACs under the jurisdiction of
seventeen (17) DILG Regional Offices.

To ensure the continuous improvement and performance of ADACs in the

implementation, monitoring and evaluation of anti-illegal drug activities, refer on the
indicators and MOVs stated on Annex B, the PADS-PMO, under the supervision of the
BLGS, will conduct a Performance Audit for Audit Year 2023 in the Provincial, City and
Municipal ADACs to ascertain their functionality (i.e. high, moderate, and low).

III. DEFINITION OF TERMS

1. Local Chief Executive – refers to Municipal Mayors, City Mayors, and Provincial
Governors as Chairman of their respective Anti-Drug Abuse Councils (ADAC).
2. LGU ADAC Focal Person – refers to persons appointed by Mayors based on an
Executive Order. The LGU ADAC Focal Person shall be responsible for the data
gathering and uploading.
3. Best, performing, effective ADAC – refers to ADACs with high functionality scores,
passed the eligibility requirements, and passed the awarding assessment.
4. DILG ADAC Focal – refers to DILG Local Government Operations Officers
(LGOOs) appointed by the Regional Directors responsible for all coordination
regarding ADAC Programs at regional level. Also referred to as the Regional
Managers.
 5. ADAC PAC (ADAC Provincial Audit Committee) – refers to the team convened at
Provincial level responsible for auditing C/MADACs.
6. ADAC RAC (ADAC Regional Audit Committee) – refers to the team convened at
Regional level responsible for auditing the PADACs.
7. ADAC NAC (ADAC National Audit Committee) – refers to the team convened at
the National level responsible for auditing the P/C/MADACs.
8. RTA (Regional Technical Assistants) - refers to the personnel responsible for the
creation of accounts for the Regional Managers, ADAC Regional Audit Committee,
ADAC Provincial Audit Committee, and LGU ADAC focal persons.
9. Civil Society Organizations (CSOs) – accredited organizations actively involved in
the implementation of anti-illegal drug programs or similar activities.
10. Philippine Anti-Illegal Drugs Strategy-Project Management Office (PADS-PMO) -
is an office within the Department which acts as Secretariat during the conduct of
the audit.
11. National Report Form (NRF) - refers to the form submitted to SILG and to be used
in SGLG
12. Drug Affectation - refers to level of drug affectation of a barangay such as Slightly
Affected, Moderately Affected and Seriously Affected, based on the presence of
PWUDs, Pushers, Drug Den Maintainers, Coddlers, Protectors, Financiers,
Cultivators, Manufacturers and others, existence of illegal drug facilities, and
prevalence of illegal drug activities.
13. Drug-Cleared Barangay – refers to a barangay that is previously classified as a
drug affected and underwent BDCP and declared as drug-cleared by the Regional
Oversight Committee on Barangay Drug Clearing (ROCBDC).
14. Drug-Free Barangay – refers to an unaffected Barangay that has been vetted and
confirmed by ROCBDC

IV. PERFORMANCE AUDIT MECHANISM

1. PERFORMANCE AUDIT TOOLS

Only the prescribed system and tools shall be used in the submission of Means of
Verification (MOVs) and documentation of results and observations during the audit
process.

1.1 Functionality Assessment Tools

a. Anti-Drug Abuse Council–Functionality Monitoring System
(ADAC-FMS) – an information system used by encoders, auditors,
and regional managers for the submission and verification of Means
of Verification (MOVs) for ADAC audit.
 b. Anti-Drug Abuse System (ADAS) – a monitoring and reporting
system used for the collection and submission of the CBDRP report.
c. Local Anti-Drug Plan of Action (LADPA) System – a monitoring
system used to generate the plans and programs under anti-illegal
drugs as incorporated in their POPS Plan.
d. ADAC Performance Audit Protocol – a reference document that
details the phases, processes, and timeline of the conduct of the
performance audit.
e. ADAC Performance Audit Indicator Reference – a document that
provides the indicators, Means of Verification, point allocation, and
considerations that will be used during the audit in order to measure
the functionality and effectiveness of local ADACs.
f. PDEA Certification – required template to be used for the
requested data on Barangay Drug Clearing, this certification is to be
provided and issued by the Philippine Drug Enforcement Agency
(PDEA)
g. CBDRP Certification – required template to be used for the
certification of the submitted CBDRP quarterly reports of the cities
and municipalities. The certification shall be signed by the LCE and
the LGU’s CBDRP Focal Person.
h. Attestation – required document to be signed by the LCE and
uploaded to the ADAC-FMS to attest that all uploaded MOVs are
true, correct and complete.
i. Functionality Rating – a document that can be downloaded
through the Communicating Results function of the ADAC-FMS. It
contains the score per indicator and sub-indicator, functionality audit
score, and the remarks, if applicable, from their respective audit
teams.

1.2 Awarding Assessment Tools

a. ADAC Awarding Protocol – a reference document that details the
processes, roles and responsibilities of the conduct of the awarding
assessment.

b. ADAC Awarding Criteria – a document that provides the criteria,

Means of Verification, and point allocation, that will be used during
the awarding assessment.
2. AUDIT TEAM STRUCTURES, COMPOSITION, AND FUNCTIONS

The following teams shall be assembled and convened by the responsible DILG
offices to verify submitted document and conduct performance audit:

i. ADAC Provincial Audit Committee (ADAC PAC)

The ADAC PAC shall be chaired by the DILG Provincial Director or his
representative, and shall be composed of representatives from the
provincial Philippine National Police (PNP), Philippine Drug Enforcement
Agency (PDEA), and two (2) accredited CSOs.

The ADAC PAC shall convene to audit all Component Cities and
Municipalities within their areas of jurisdiction.

ii. ADAC Regional Audit Committee (ADAC RAC)

The ADAC RAC shall be chaired by the DILG Regional Director or his
representative and shall be composed of representatives from the regional
PNP, PDEA, and two (2) accredited CSOs.

The ADAC RAC shall convene to audit all Provinces, Highly Urbanized
Cities, and Independent Component Cities within their areas of jurisdiction.

iii. ADAC National Audit Committee (ADAC NAC)

The ADAC NAC shall be assembled and convened by the PADS-PMO. The
ANT shall be chaired by the DILG Secretary or his representative and shall
be composed of representatives from the DDB, PNP, PDEA, and one (1)
accredited CSO.

The ADAC NAC shall conduct a national calibration to review, rectify and
calibrate the results of the audit and the finalization of audit results to be
presented to the Secretary. The ADAC NAC shall also lead the conduct of
the awarding assessment and issue resolution/s to provide further
guidelines as agreed by the members.
3. PERFORMANCE AUDIT PROCESS

The following process and procedure shall be followed in the conduct of the
performance audit:

i. Creation of Accounts
1. PADS-PMO shall create accounts for the Regional Technical Assistants.
2. ADAC Regional Technical Assistants shall create accounts for the Regional
Managers, ADAC RAC, ADAC PAC, and LGU ADAC focal persons.

ii. Data Gathering and Uploading

1. Within the specified period as provided under Item V hereof, all LGU ADAC
focal persons shall gather all required MOVs as listed in the indicator
reference.
2. Upon gathering all of the required MOVs, the LGU ADAC focal persons shall
endorse all gathered MOVs to the Local Chief Executives (LCEs), in the
Provincial level, the Governors, and in the City and Municipality level, the
Mayors, for signature.
3. The LGU ADAC Focal shall also gather, and later upload, the required
documents needed for the awarding assessment (refer to Annex H). Non-
submission of MOVs may be grounds for garnering 0 points and not passing
the awarding assessment. Late submission of physical and/or soft copies
of MOVs shall not be accepted and considered.
4. Upon signing of all gathered MOVs and the attestation, the LCE shall
endorse the same back to the LGU ADAC focal persons for uploading and
to fill out data fields under the ADAC-Functionality Monitoring System
(ADAC-FMS).
5. To complete the data capture process, the Attestation (refer to Annex E)
executed by the LCE shall also be uploaded.
6. In the case of a wrong document submitted prior to the confirmation for
audit, the DILG ADAC Focal can use the Return Button to return the wrong
MOV/s submitted. The LGU ADAC focal person shall then reupload the
correct MOV/s, fill out data fields under the ADAC-FMS, and reupload the
Attestation executed by the LCE. The return button shall only be available
during this phase and the MOVs shall be resubmitted for audit within the
prescribed timeline.

iii. Audit Phase

1. Upon confirmation of the DILG ADAC Focal Persons of all uploaded MOVs
for audit to their respective audit teams, the concerned DILG Office shall
convene the ADAC PAC, to audit the component cities and municipalities,
 and ADAC RAC, to audit the provinces, highly urbanized cities, and
independent component cities, using only the MOVs uploaded through the
ADAC-FMS.
2. There shall be no rounding off of scores and percentage computed, per
indicator, sub-indicator or total score, as generated in the system.
3. During the audit, through the ADAC-FMS, the auditors shall provide their
recommendations that they may deem applicable to the improvement
and/or sustainability on the specific indicators of the LGUs. The LGUs may
consider these recommendations for adoption into their anti-illegal drugs
programs.
4. After the conduct of the audit, the ADAC PAC and ADAC RAC shall
generate the provincial and regional audit report, respectively, through the
ADAC-FMS, and have it signed by the members of the audit team prior to
re-uploading the same.

iv. Submission of Audit Result

1. All Provincial and Regional reports submitted to the ADAC NAC, through
the ADAC-FMS, shall be treated as official.
2. The PADS-PMO shall consolidate the submitted reports and endorse to
ADAC NAC in preparation for the calibration, and finalization of audit
results.

v. Audit Results Calibration and Finalization

1. The PADS-PMO, under the supervision of BLGS, shall convene the ADAC
NAC to conduct the calibration and finalization of the audit results.
2. Once the results are finalized, the PADS-PMO shall generate the National
Reporting Form (NRF) using the ADAC-FMS.

vi. Presentation of Functional and Non-Functional ADACs

1. The NRF shall be presented to the SILG, and once approved, shall be
declared as valid and final.
2. The performance audit rating shall be made available and accessible to the
Local Chief Executives or their authorized representatives thru the ADAC-
FMS Communicating Results tab. All LGUs shall view and generate their
respective functionality rating.
3. Subsequently, the ADAC RAC, and the ADAC PAC shall conduct exit
conferences or similar activities with their respective Local Government
Units to discuss performance audit results. A utilization report shall then be
submitted to the ADAC NAC through the ADAC-FMS.
4. PERFORMANCE AUDIT CRITERIA

4.1 The following main and sub performance indicators for the PADAC will be
measured based on the provisions set forth in DILG-DDB JMC No. 2018-
01:

1. Creation / Reorganization of ADAC (10 points)

i. Creation / Reorganization of PADAC (5 points)
ii. Composition of members compliant to DILG-DDB JMC No. 2018-01 (5
points)

2. Allocation of substantial amount as indicated in the ADAC Plan (15 points)

i. Allocation of substantial amounts for the implementation of anti-illegal
drug activities as indicated in their respective LADPA, Approved POPS
Plan, and certification from the Budget Officer stating the actual allocation
and utilization during the audit year.

3. Formulation and Implementation of Plans and Programs (50 points)

i. Financial Accomplishment (15 points)
ii. Physical Accomplishment (15 points)
iii. Percentage of Drug-Cleared Barangays of Component LGUs (15 points)
iv. Establishment and Operationalization of Special Drug Education Centers
(5 points)

4. Supervision and Support to Component ADACs (10 points)

i. Functionality and effectiveness of component ADACs (5 points)
ii. Financial and/or technical support to component ADACs (5 points)

5. Conduct of Quarterly Meetings (10 points)

i. PADAC conducted quarterly meetings, or as often as needed

6. Innovation/s (5 points)
An example of an LGU’s initiative for innovation are the following:
● Providing support to the community-based rehabilitation programs
tailored to the needs of their component LGUs.
● Utilizing the data available to identify high-risk areas and allocate
resources effectively.
● Implementing technology-based solutions for reporting and
accessing support services.
● Innovative advocacy campaigns and/or activities that will ensure the
active participation of the community.
 ● Building collaborations and partnerships with various stakeholders
such as the private sector, CSOs, Faith-Based Organizations, and
schools.
● Issuing innovative policies on drug abuse prevention and support for
rehabilitation.
● Establishing mechanisms for monitoring, evaluation, to ensure
continuous improvement.

Any of the following can be the MOV:

i. National Government Member Agency-initiated activity, facility, or
program in partnership with the LGU through a MOA/U, resolution, and
any other equivalent issuances endorsing such initiative and is recognized
through any reputable organization; or,
ii. Civil society organization (CSO)-initiated activity, facility, or program
conducted in cooperation with the LGU through a MOA/U, resolution,
and/or any other equivalent binding agreement, and implementing such
initiative.
iii. LGU-initiated activity, facility, or program implemented by the LGU which
can be considered as an innovation. Activity or program can be a mandate
of the LGU but should have been implemented innovatively and
recognized by any award-giving body.

4.2 The following main and sub performance indicators for the CADAC/MADAC
will be measured based on the provisions set forth in DILG-DDB JMC No.
2018-01:

1. Creation / Reorganization of ADAC (10 points)

i. Creation / Reorganization of CADAC / MADAC (5 points)
ii. Composition of members compliant to DILG-DDB JMC No. 2018-01
(5 points)

2. Allocation of substantial amount as indicated in the ADAC Plan of Action

(15 points)
i. Allocation of substantial amounts for the implementation of anti-
illegal drug activities as indicated in their LADPA, Approved POPS
Plan, and certification from the Budget Officer stating the actual
allocation and utilization during the audit year.

3. Implementation of ADAC Plans and Programs (40 points)

i. Financial Accomplishment (10 points)
 ii. Physical Accomplishment (10 points)
iii. Percentage of Drug-Cleared Barangays of Component LGUs (20
points)

4. Supervision and Support to Component ADACs (20 points)

i. Community-Based Drug Rehabilitation Program Reporting (10
points)
ii. Financial Support to component ADACs (5 points)
iii. Technical support to component ADACs (5 points)

5. Conduct of Quarterly Meetings (10 points)

i. Local ADAC meetings conducted quarterly, or as often as needed

6. Innovation/s (5 points)
An example of an LGU’s initiative for innovation are the following:
● Developing community-based rehabilitation programs tailored to
their respective needs.
● Utilizing the data available to identify high-risk areas and allocate
resources effectively.
● Implementing technology-based solutions for reporting and
accessing support services.
● Innovative advocacy campaigns and/or activities that will ensure the
active participation of the community.
● Building collaborations and partnerships with various stakeholders
such as the private sector, CSOs, Faith-Based Organizations, and
schools.
● Issuing innovative policies on drug abuse prevention and support for
rehabilitation.
● Establishing mechanisms for monitoring, evaluation, to ensure
continuous improvement.

Any of the following:

i. National Government Member Agency-initiated activity, facility, or
program in partnership with the LGU through a MOA/U, resolution,
and any other equivalent issuances endorsing such initiative and is
recognized through any reputable organization; or,
ii. Civil society organization (CSO)-initiated activity, facility, or program
conducted in cooperation with the LGU through a MOA/U, resolution,
and/or any other equivalent binding agreement, and implementing
such initiative.
 iii. LGU-initiated activity, facility, or program implemented by the LGU
which can be considered as an innovation. Activity or program can
be a mandate of the LGU but should have been implemented
innovatively and recognized by any award-giving body.

5. ADJECTIVAL RATING OF FUNCTIONALITY

The adjectival rating of ADAC performance and functionality are as follows:

Audit Score Adjectival Rating

85 – 100 High Functional

51 – 84 Moderate Functional

50 below Low Functional

V. INDICATIVE TIMELINE

Audit Phase Schedule

Component Cities/Municipalities
March 13 – 31
Phase 1: Data Gathering and
Uploading Phase Provinces/HUCs/ICCs
April 15 – April 21

Component Cities/Municipalities
April 1 - April 14
Phase 2: ADAC Audit Phase
Provinces/HUCs/ICCs
April 22 – April 28

Phase 3: Submission of Audit April 29 – May 3

Results
Phase 4: Audit Results Calibration
and Finalization
May
Phase 5: Presentation of ADAC
Functionality Result