ICD (Unit Internal Control Documents)

Republic of the Philippines
NORTH EASTERN MINDANAO STATE UNIVERSITY

Rosario, Tandag City, Surigao del Sur 8300
BASELINE ASSESSMENT ON INTERNAL CONTROL SYSTEM

BACKGROUND INFORMATION OF THE ______________
Department/Office/Unit: SURIGAO DEL SUR

Address: Rosario, Tandag City, Surigao del Sur
BAICS Form 1
COMPONENT DESCRIPTION
1 2
Creation and
Mandate
Organizational
Objective/s
Vision/Mission
FUNCTIONS
Leadership Organizational Structure ( ANNEX 1)

PERSONNEL COMPLEMENT
Division
Permanent Casual JO
Personnel
Complement
2023 Programmed Appropriation and Obligation for ____________ Department/Office/Unit

Particulars Amount GAA STF
PS
MOOE
Financial Other MOOE
Highlights Capital Outlay
Total (All Sources)
Fund Particulars
MOOE
(Name of Activity)
Major
Programs and
Projects
2021 State of Performance

ACCOMPLI
PROJECT OUTPUT TARGET ACCOMPLISHMENT RATE
SHMENT
Objective 1: Increase employees efficiency and productivity
100%
Objective 2: Maintain complete and up-to-date personnel information system and support services
Objective 3: Ensure objective deliberation, selection and placement of applicants for posted positions
Objective 3: Assess employees efficiency, effectiveness, and productivity
Significant
Accomplishment
s
Objective 4: Increase Employees Morale and Strenghten Commitment to Work
Objective 5: Inplace mechanisms for effective collaboration and partnership undertakings


BACKGROUND INFORMATION OF THE INTERNAL AUDIT UNIT
Department/Office/Unit: SURIGAO DEL SUR

Address: Rosario, Tandag City, Surigao del Sur
BAICS Form 1
COMPONENT DESCRIPTION
1 2
Pursuant to Republic Act (R.A.) No. 3456 dated June 16, 1962, as amended by R.A. No. 4177 dated March 26, 1965
DBM Budget Circular No, 2004-4 dated March 22, 2004
NBC No. 589 dated May 25, 2022
DBM Circular Letter No. 2023-14 dated October 27, 2023
Creation and
Mandate
Pursuant to Republic Act (R.A.) No. 3456 dated June 16, 1962, as amended by R.A. No. 4177 dated March 26, 1965, the Department
of Budget and Management (DBM) Budget Circular No, 2004-4 dated March 22, 2004, and DBM Circular Letter No. 2023-14 dated
October 27, 2023, the Internal Audit Unit shall be an integral part of the agency and shall assist the Head of the Agency
(HoA)/Governing Body (GB)/Audit Committee in conducting a separate evaluation of the internal control system to determine if controls
are well designed and properly implemented. Particularly, the IAU shall be responsible for the evaluation of management controls and
operations performance, and the determination of the degree of compliance of internal controls with laws, rules, regulations, managerial
policies, accountability measures, ethical standards, and contractual obligations.
It shall provide independent, objective assurance and advisory services designed to add value and offer new insights to contribute to the
Organizational improvement of NEMSU’s governance, risk management, and control processes using a systematic, disciplined, and risk-based
Objective/s approach towards the achievement of its goals.
Vision
An internal audit unit that promotes transparency and accountability, and provides excellent value-added services in the operations
of NEMSU.
Vision/Mission Mission
To provide independent, objective assurance and advisory services designed to promote transparency, accountability, effectiveness and
efficiency on all its pillars: higher and advanced education, research, extension, production and administrative services through value-
adding audit recommendations.
Note: the Internal Audit Charter and Internal Audit Manual is not yet approved and is for review of the Review Committee.
The IAU shall conduct a comprehensive audit of various activities of the department, agency, SUC, GOCC/GFI, or LGU. Specifically, it
shall have the following functions:
4.2.1 Advise the DS/HoA/GB/AuditCom/LCE on all matters relating to the separate evaluation of the internal control system;
4.2.2 Conduct management and operations audit of the agency functions, programs, projects, and activities with outputs, and determine
the degree of compliance with their mandates, policies, government regulations, established objectives, systems,
procedures/processes, and contractual obligations;
FUNCTIONS 4.2.3 Review and appraise systems and procedures, organizational structures, and the administrative, financial, and management
practices, records and reports, including performance standards of the agency;
4.2.4 Analyze and evaluate internal control deficiencies, conduct root cause analysis in cases when controls are weak, and recommend
realistic courses of action (corrective and preventive measures) to the DS/HoA/GB/AuditCom/LCE; and
4.2.5 Perform such other internal audit-related duties and responsibilities as may be assigned or delegated by the
DS/HoA/GB/AuditCom/LCE or as may be required by law.
PERSONNEL COMPLEMENT
Division
Permanent Casual JO
IAU 4 - -
Personnel
Complement
Personnel
Complement
Total 4 0 0
2023 Programmed Appropriation and Obligation for IAU

Particulars Amount GAA STF
PS 14,718,211.00
MOOE 3,350,709.00
Financial Other MOOE 1,225,000.00
Highlights Capital Outlay 3,175,000.00
Total (All Sources) 22,468,920.00

*Amounts stated are for sample
purposes only
Fund Particulars
MOOE
15,000.00 Purchase of supplies
35,000.00 Purchase of furnitures and fixtures
150,000.00 Purchase of Semi-expendable ICT Equiments
Major
Programs and
Projects
*Amounts states are for sample

purposes only
2023 State of Performance
ACCOMPLI
PROJECT OUTPUT TARGET ACCOMPLISHMENT RATE
SHMENT
Objective 1: Conduct Benchmarking Activity
Conduct benchmarking activity to Internal Audit

1 1
Service/Unit/ Office
100%
Objective 2: __________________________
Objective 3: ______________________________
Significant
Accomplishme
nts
Objective 3: ____________________________
Significant
Accomplishme
nts
Objective 4: ____________________________
Objective 5: ___________________________________
MAJOR FINAL OUTPUTS
Success Indicators
STRATEGIC PRIORITY
CORE FUNCTIONS
3
4
5
6
7
SUPPORT FUNCTIONS
8.1. 80% of coordinative services performed
8 Coordinative Services with no adverse feedback from partners and
clients within the semester
9.1. 100% in-person or on-call clients

9 Customer Assistance immediately assisted as to their needs with
positive feedback from clients
Assessed by: Assessed by:

Start of Rating Period End of Rating Period
VILMA A. RONQUILLO, EnP VILMA A. RONQUILLO, EnP

PMT Secretary/PPDC PMT Secretary/PPDC
Date: _______________ Date: _______________
is this OPCR?
what if walay opcr?
or iattach da ang ang ipcr sa members sa office/unit?

RATING SCALE: 4.40 - 5.00
3.60 - 4.39
2.80 - 3.59
1.90 - 2.79
1.00 - 1.89
Alloted Budget
Division/ Individuals
(Budget Actual Accomplishment
Accountable
Requirement)
TOTAL FOR STRATEGIC FUNCTIONS

MULTIPLIED BY 20%
TOTAL FOR CORE FUNCTIONS
MULTIPLIED BY 70%
8.1. 100% (22) coordinative services

100,000.00 All PHRMO Staff performed with no adverse feedback from
partners and clients within the semester
9.1. 100% (215) in-person or on-call clients

5,000.00 All PHRMO Staff immediately assisted as to their needs with
TOTAL FOR SUPPORT FUNCTIONS

MULTIPLIED BY 10%
ADD TOTAL AVERAGE RATING - STRATEGIC FUNCTIONS
ADD TOTAL AVERAGE RATING - CORE FUNCTIONS
ADD TOTAL AVERAGE RATING - SUPPORT FUNCTIONS
FINAL AVERAGE RATING

ADJECTIVAL RATING
Reviewed by:
ESMERALDO S. RAYMUNDO ESMERALDO S. RAYMUNDO

PMT Chairperson PMT Chairperson
Date: _____________________ Date: _____________________
Outstanding
Very Satisfactory
Satisfactory
Unsatisfactory
Poor
Remarks
Rating
Q E T A
- - - -
- - - -
- - - -
0 0 0 -
5.00 5.00 5.00 5.00
5.00 5.00 5.00 5.00
5.00 5.00 5.00 5.00

0.50 0.50 0.50 0.50
0.00
0.00
0.50
0.50
VERY SATISFACTORY
Final Rating by:
ALEXANDER T. PIMENTEL
Provincial Governor
Date: _____________
MAJOR FINAL OUTPUTS
Success Indicators
STRATEGIC PRIORITY
1.1. Four (4) Youth related activities and

Provincial Youth Development Office documents acted and submitted within the
1
Services set schedules with appreciation from clients,
partners, and PGSDS management
2.1 Five (5) SGLG related activities and

Seal of Good Local Good Governance
2 documents acted within the set schedules
Services
with appreciation from the Management
CORE FUNCTIONS
3.1 35 of approved appointments issued to

Recruitment, Selection, Placement
3 appointees within the prescribed period, fully
Services
compliant with CSC rules and regulations
3.2. 35 of positions published within the

prescribed period, fully compliant with CSC
rules and regulations
3.3. 100% of applicants received are

subjected to screening within 5 days from
receipt, fully compliant to CSC rules and
regulations
3.4. 80% of qualified applicants to vacant

positions subjected to the selection process
within the prescribed period, fully compliant
with CSC rules and regulations
3.5. 100% appointments issued are
submitted to the CSC within 30 days from its
effectivity and free from discrepancies
3.6. One (1) Plantilla of Personnel for

submission to CSC and One (1) Plantilla of
Personnel for submission to DBM accurately
updated ans submitted within the prescribed
period
3.7. One (1) Inventory of Government

Human Resource System (IGHRS) for
Permanent/Regular Employees accurately
updated and submitted to Civil Service
Commission on the last week of the first
month of the succeeding semester
3.8. 20 Position Description Forms (PDFs)

for vacancies updated with 3 revisions within
15 days from its vacancy
3.13. 100% Job Orders & Contract of

Services related documents and activities
acted within 15 minutes from receipt of
instruction with no adverse feedbak
3.14. 50% of Agency’s New Recruits

underwent On-Boarding Program within the
week from issuance of appointments with
appreciation from the new employees
3.15. One (1) other CSC related report

prepared with 100% accuracy and submitted
every 5th day of the succeeding month.
4.1. 10% of the Provincial Government

Employees adequately provided with learning
4 Learning and Development Services and development interventions to meet their
job competency standards within the
semester
4.2. Two (2) reliable Training Designs drafted
and approved 2 weeks prior to the conduct of
an L & D Activity with 2 revisions
4.3. Three (3) In-house capacity

development activities conducted within the
semester with appreciation from participants
4.4. One (1) Capacity Development

(CapDev) Plan prepapred within the
semester with 3 revisions
4.5 One (1) L&D Policy/Guidelines drafted

within the semester with 2 revisions
5.1. 15 target and rated PHRMO Employees

IPCRs prepared with 2 revisions and
5 Performance Management Services
submitted to authorized office within the
prescribed period
5.2. Two (2) PHRMO OPCRs (Target and

Rated) prepared with 2 revisions and
prescribed period
5.3 One (1) PHRMO SPMS related activity

conducted within the first month of the
semester with satisfactory outputs generated
5.4. One (1) consolidated report of Rated

IPCRs accurately prepared and submitted to
the CSC within the prescribed period
5.5. One (1) PM process flow reviewed and

enhanced with 100% reliability at the end of
June 2022
5.5. Five (5) PGSDS Offices Performance

Management Tables of MFOs and Success
Indicators prepared with 3 revisions within
the semester
5.6. 10 SPMS coaching (OPCR/IPCR

preparation) related documents and activities
acted with appreciation from clients within the
semester
6.1. 100% qualified retired/separated
employees certifications for Cash Loyalty
6 Rewards and Recognition Services Incentives prepared with 1 revision and
forwarded to PGO for approval one (1) week
before the retirement date of the employee
6.2 50% retired employees awarded with

plaque for loyalty recognition on the day of
the send-off program with appreciation from
retired employees
6.3. One (1) R&R Policy guidelines reviewed

and revised with 2 revisions at the end of
June 2022
7.1 100% personnel related documents and

7 Administrative Services activities acted within the day from receipt of
request/advise with 100% accuracy
7.2. 100% Office related documents and

activities acted within the day with from
receipt of request/advise with no adverse
feedback from clients
7.3. 100% Financial related documents and

activities prepared and acted with no adverse
feedback from concerned
employees/suppliers within the day from
receipt of request/advise.
7.4. One (1) Inventory of Semi & Non-

Expandable Properties related activities and
documents accurately acted within the
prescribed period.
7.5. 100% GSIS related activities and

documents accurately acted within the day
from receipt of request/documents
7.6. Janitorial services performed daily with

complete satisfaction of sanitation from
employees and clients within the semester
7.7. 100% Transportation related services
performed per request with no adverse
feedback from clients within the semester
7.8. Two (2) Quarterly Reports on Manpower

Complement for Permanent, Job Order, and
Contract of Services accurately prepared and
submitted to PGO every 10th day of the
succeeding Quarter
7.9. 1,098 NOSA and 389 NOSI accurately

prepared and submitted to authorized
office/agency within the prescribed period
SUPPORT FUNCTIONS
8.1. 80% of coordinative services performed
8 Coordinative Services with no adverse feedback from partners and
9.1. 100% in-person or on-call clients

9 Customer Assistance immediately assisted as to their needs with
Assessed by: Assessed by:

VILMA A. RONQUILLO, EnP VILMA A. RONQUILLO, EnP

PMT Secretary/PPDC PMT Secretary/PPDC
Date: _______________ Date: _______________
is this OPCR?
what if walay opcr?
or iattach da ang ang ipcr sa members sa office/unit?

RATING SCALE: 4.40 - 5.00
3.60 - 4.39
2.80 - 3.59
1.90 - 2.79
1.00 - 1.89
Alloted Budget
Division/ Individuals
(Budget Actual Accomplishment
Accountable
Requirement)
1.1. Six (6) Youth related activities and

documents acted and submitted within the
250,000.00 Carolina R. Tidalgo
set schedules with appreciation from clients,
partners, and PGSDS management
Ace R. Orcullo
2.1 Eight (8) SGLG related activities and
Carolina R. Tidalgo
- Mary Beth A.
documents acted within the set schedules
with appreciation from the Management
Laurente
TOTAL FOR STRATEGIC FUNCTIONS
MULTIPLIED BY 20%
Ace R. Orcullo
Theresa E. Burgos
3.1. 35 approved appointments issued to
Ana
appointees within the prescribed period,
5,000.00 Victoria G. Millan
fully compliant with CSC rules and
Ivy Mariel N. Josol
regulations
Maria Guadalupe
L. Valentin
Ace R. Orcullo
Theresa E. Burgos
Ana 3.2. 35 positions published within the
1,000.00 Victoria G. Millan prescribed period, fully compliant with CSC
Ivy Mariel N. Josol rules and regulations
Nelia Theresa B.
Ace R. Orcullo
Dalura
Theresa E. Burgos
3.3. 100% (98) applicants received are
Ana
subjected to screening within 5 days from
receipt, fully compliant to CSC rules and
Nelia
regulations
Theresa
Ace B. Dalura
R. Orcullo
Theresa E. Burgos
Ana
Victoria G. Millan
3.4. 80% (62) qualified applicants to vacant
Carolina R. Tidalgo
positions subjected to the selection process
100,000.00 Tita V. Llaguno
within the prescribed period, fully compliant
Annabelle A.
with CSC rules and regulations
Lerog Ivy
Mariel N. Josol
Nelia Theresa B. Dalura
Ace R. Orcullo
Theresa E. Burgos
Ana 3.5. 100% (25) appointments issued are
1,000.00 Victoria G. Millan submitted to the CSC within 30 days from its
Ivy Mariel N. Josol effectivity and free from discrepancies
Maria Guadalupe
Ace R. Orcullo
L. Valentin
Theresa E. Burgos
Ana
Victoria G. Millan 3.6. One (1) Plantilla of Personnel for
Nanita U. Villones submission to CSC and One (1) Plantilla of
100,000.00 Ivy Personnel for submission to DBM accurately
Mariel N. Josol updated ans submitted within the prescribed
Nelia Theresa B. Dalura period
John Lery D. Juban
Lilibeth A.
Orillaneda
Ace R. Orcullo
3.7. One (1) Inventory of Government
Theresa E. Burgos
Human Resource System (IGHRS) for
Ana
Permanent/Regular Employees accurately
updated and submitted to Civil Service
Ivy Mariel N. Josol
Commission on the last week of the first
Maria Guadalupe
month of the succeeding semester
L. Valentin
Ace R. Orcullo
Theresa E. Burgos
3.8. 25 Position Description Forms (PDFs)
Ana
1,000.00 for vacancies updated with 1 revision within
Victoria G. Millan
15 days from its vacancy
Ivy Mariel N. Josol
Ace R. Orcullo
3.13. 100% (1,875) Job Orders & Contract
Theresa E. Burgos
of Services related documents and acted
5,000.00
within 15 minutes from receipt of instruction
Maria Guadalupe L.
with no adverse feedbak
Valentin
Ace R. Orcullo
Theresa E. Burgos 3.14. 50% (3) Agency’s New Recruits
Ana underwent On-Boarding Program within the
5,000.00
Victoria G. Millan week from issuance of appointments with
Ivy Mariel N. Josol
Ace R. Orcullo appreciation from the new employees
Theresa E. Burgos
Ana
3.15. One (1) other CSC related report
Victoria G. Millan
prepared with 100% accuracy and
5,000.00 Ivy Mariel N. Josol
submitted every 5th day of the succeeding
Maria Guadalupe
month.
L. Valentin Nelia
Theresa
Ace B. Dalura
R. Orcullo
Theresa E. Burgos
4.1. 10% (105) Provincial Government
Carolina R. Tidalgo
Employees adequately provided with
Tita V. Llaguno
250,000.00 learning and development interventions to
Annabelle A.
meet their job competency standards within
Lerog
the semester
Mary Beth A. Laurente
Myrce R. Quinonez
Ace R. Orcullo
4.2. Three (3) reliable Training Designs
1,000.00 drafted and approved 2 weeks prior to the
Tita V. Llaguno
conduct of an L & D Activity with 1 revision
Annabelle A. Lerog
Ace R. Orcullo
Theresa E. Burgos
Carolina R. Tidalgo 4.3. Three (3) In-house capacity

150,000.00 Tita V. Llaguno development activities conducted within the
Annabelle A. semester with appreciation from participants
Lerog
Ace R. Orcullo
4.4. One (1) Capacity Development
5,000.00 (CapDev) Plan prepapred within the
Carolina R.
semester with 2 revisions
Tidalgo
Ace R. Orcullo
4.5 One (1) L&D Policy/Guidelines drafted

1,000.00
Tita V. Llaguno within the semester with 1 revision
Annabelle A. Lerog
5.1. 15 target and rated PHRMO Employees
IPCRs prepared with 2 revisions and
1,000.00 All PHRMO Staff
prescribed period
5.2. Two (2) PHRMO OPCRs (Target and

Rated) prepared with 1 revision and
1,000.00 All PHRMO Staff
prescribed period
Ace R. Orcullo
5.3 One (1) PHRMO SPMS related activity
Carolina R.
cnducted within the first month of the
25,000.00 Tidalgo
semester with satisfactory outputs
generated
Ace R. Orcullo
Carolina R. 5.4. One (1) consolidated report of Rated

1,000.00 Tidalgo IPCRs accurately prepared and submitted to
the CSC within the prescribed period
Ace R. Orcullo
5.5. One (1) PM process flow reviewed and
Carolina R.
1,000.00 enhanced with 100% reliability at the end of
Tidalgo
June 2022
Ace R. Orcullo
5.5. Seven (7) PGSDS Offices Performance
Carolina R.
Management Tables of MFOs and Success
50,000.00 Tidalgo
Indicators prepared with 1 revision within
the semester
Ace R. Orcullo
5.6. 18 SPMS coaching (OPCR/IPCR
Carolina R.
preparation) related documents and
5,000.00 Tidalgo
activities acted with appreciation from
Ace R. Orcullo
Theresa E. Burgos 6.1. 100% (18) qualified retired/separated
Carolina R. employees certifications for Cash Loyalty
1,336,000.00 Tidalgo Incentives prepared with no revision and
Mary Beth A. Laurente forwarded to PGO for approval one (1) week
Myrce R. Quinonez before the retirement date of the employee
Ace R. Orcullo
6.2 50% (9) retired employees awarded with
Carolina R. Tidalgo plaque for loyalty recognition on the day of
50,000.00
John Lery D. Juban the send-off program with appreciation from
Domilo O. retired employees
Ace R. Orcullo
Namalata
6.3. One (1) R&R Policy guidelines reviewed
Carolina R.
1,000.00 and revised with 2 revisions at the end of
Tidalgo
June 2022
Ace R. Orcullo
Theresa E. Burgos
Carolina R.
Tidalgo
7.1 100% (855) personnel related
Nanita U. Villones
documents and activities acted within the
10,000.00 Lilibeth A. Orillaneda
day from receipt of request/advise with
Maria
100% accuracy
Guadalupe L. Valentin
John Lery D. Juban
Ace R. Orcullo Domilo O.
Namalata Theresa E. Burgos
Carolina R. 7.2. 100% (206) Office related documents
Tidalgo and activities acted within the day with from
5,000.00
Nanita U. Villones receipt of request/advise with no adverse
John Lery feedback from clients
Ace R. Orcullo
D. Juban
Theresa E. Burgos
Carolina R.
Tidalgo 7.3. 100% (55) Financial related documents
Nanita U. Villones and activities prepared and acted with no
5,000.00 Lilibeth A. Orillaneda adverse feedback from concerned
employees/suppliers within the day from
John Lery D. Juban receipt of request/advise.
Ace R. Orcullo
Myrce R. Quinonez
Theresa E.O.
Domilo Burgos
Namalata Carolina R.
7.4. One (1) Inventory of Semi & Non-
Tidalgo
Expandable Properties related activities and
1,000.00
documents accurately acted within the
John Lery D. Juban
prescribed period.
Myrce R. Quinonez
Domilo O.
Namalata 7.5. 100% (48) GSIS related activities and
5,000.00 Theresa E. Burgos documents accurately acted within the day
from receipt of request/documents
7.6. Janitorial services performed daily with

Myrce R. Quinonez
25,000.00 complete satisfaction of sanitation from
Domilo O. Namalata
employees and clients within the semester
7.7. 100% (25) Transportation related
services performed per request with no
10,000.00 Domilo O. Namalata
adverse feedback from clients within the
semester
Ace R. Orcullo
7.8. Two (2) Quarterly Reports on
Theresa E. Burgos
Manpower Complement for Permanent, Job
Maria
1,000.00 Order, and Contract of Services accurately
Guadalupe L. Valentin
prepared and submitted to PGO every 10th
Ivy
Ace R.N.
Orcullo day of the succeeding Quarter
Mariel Josol
Theresa E. Burgos
Ana
Victoria G. Millan
Nanita U. Villones 7.9. 1,098 NOSA and 389 NOSI accurately
100,000.00 Ivy prepared and submitted to authorized
Mariel N. Josol office/agency within the prescribed period
Nelia Theresa B. Dalura
John Lery D. Juban
Lilibeth A.
Orillaneda TOTAL FOR CORE FUNCTIONS
MULTIPLIED BY 70%
8.1. 100% (22) coordinative services

100,000.00 All PHRMO Staff performed with no adverse feedback from
partners and clients within the semester
9.1. 100% (215) in-person or on-call clients

5,000.00 All PHRMO Staff immediately assisted as to their needs with
TOTAL FOR SUPPORT FUNCTIONS

MULTIPLIED BY 10%
ADD TOTAL AVERAGE RATING - STRATEGIC FUNCTIONS
ADD TOTAL AVERAGE RATING - CORE FUNCTIONS
ADD TOTAL AVERAGE RATING - SUPPORT FUNCTIONS
FINAL AVERAGE RATING

ADJECTIVAL RATING
Reviewed by:
ESMERALDO S. RAYMUNDO ESMERALDO S. RAYMUNDO

PMT Chairperson PMT Chairperson
Date: _____________________ Date: _____________________
Outstanding
Very Satisfactory
Satisfactory
Unsatisfactory
Poor
Remarks
Rating
Q E T A
5.00 5.00 3.00 4.33
5.00 5.00 3.00 4.33
5.00 5.00 3.00 4.33

1.00 1.00 0.60 0.87
5.00 5.00 3.00 4.33
5.00 5.00 3.00 4.33
5.00 5.00 3.00 4.33
5.00 3.00 3.00 3.67

5.00 5.00 3.00 4.33
5.00 5.00 3.00 4.33
5.00 5.00 3.00 4.33
5.00 4.00 3.00 4.00
5.00 5.00 3.00 4.33
5.00 3.00 3.00 3.67
5.00 3.00 3.00 3.67
5.00 3.00 5.00 4.33

5.00 5.00 3.00 4.33
5.00 3.00 5.00 4.33
5.00 5.00 5.00 5.00
5.00 5.00 5.00 5.00
3.00 5.00 5.00 4.33
5.00 5.00 3.00 4.33
3.00 3.00 3.00 3.00
5.00 5.00 3.00 4.33
5.00 5.00 3.00 4.33
5.00 5.00 5.00 5.00
5.00 5.00 5.00 5.00

5.00 5.00 3.00 4.33
5.00 3.00 5.00 4.33
3.00 5.00 3.00 3.67
5.00 5.00 3.00 4.33
5.00 5.00 3.00 4.33
5.00 5.00 3.00 4.33
5.00 5.00 3.00 4.33
5.00 5.00 3.00 4.33
5.00 5.00 5.00 5.00

5.00 5.00 5.00 5.00
5.00 5.00 3.00 4.33
5.00 5.00 3.00 4.33
4.83 4.57 3.57 4.32

3.38 3.2 2.5 3.03
5.00 5.00 5.00 5.00
5.00 5.00 5.00 5.00
5.00 5.00 5.00 5.00

0.50 0.50 0.50 0.50
0.87
3.03
0.50
4.39
VERY SATISFACTORY
Final Rating by:
ALEXANDER T. PIMENTEL
Provincial Governor
Date: _____________

PART II - DOCUMENTATION OF INTERNAL CONTROLS
Laws, Rules and
Criteria Per NGICS Ref. and Date Subject, purpose, objective and salient provisions
Regulations (LRRs)
CONTROL ENVIRONMENT
Internal and External POLICIES
RISK ASSESSMENT
CONTROL ACTIVITIES
INFORMATION AND COMMUNICATION
MONITORING
STEM
Remarks

PART II - DOCUMENTATION OF INTERNAL CONTROLS (IAU)
Laws, Rules and
Criteria Per NGICS Ref. and Date Subject, purpose, objective and salient provisions
Regulations (LRRs)
CONTROL ENVIRONMENT
DBM CL No. 2023-14 dated October 27, 2023: Guidelines on the Organization and Staffing of an Interna
COA Circular No. 2018-003 dated November 21, 2018: Prescribing the use of the Internal Auditing Standards for the Philippine
The creation of the Internal Audit Unit (IAU) was first mandated under Republic Act No. 3456 or the Internal Auditing Act of 196
RISK ASSESSMENT
CL No. 2011-5 dated 19 May 2011: Philippine Government Internal Audit Manual (PGIAM), as amended by CL No. 2020-8 dat
CONTROL ACTIVITIES
Republic Act No. 3456 (Internal Auditing Act of 1962), as amended by RA No. 4177, created and organized
INFORMATION AND COMMUNICATION
According to Standard 2420 (IIA) – Quality of Communications, “Communications must be accurate, objective, clear, concise, c
MONITORING
STEM
Remarks
On Process
ting Standards for the Philippine Public Sector and Internal Control Standards for the Philippine Public Sector;
r the Internal Auditing Act of 1962, as amended by Republic Act No. 4177.
amended by CL No. 2020-8 dated 26 May 2020: Revised Philippine Government Internal Audit Manual (RPGIAM); states that the Risk Assessment is a process by
Audit Planning Stage
amended by CL No. 2020-8 dated 26 May 2020: Revised Philippine Government Internal Audit Manual (RPGIAM); states that the Assessing Team prepares for the
urate, objective, clear, concise, constructive, complete, and timely.”
amended by CL No. 2020-8 dated 26 May 2020: Revised Philippine Government Internal Audit Manual (RPGIAM); states that the IAU will draft a plan for follow-up a
ssment is a process by which the IAU summarize, evaluate and validate the risks and controls identified throughout the course of planning and engagement. Profess
Team prepares for the conduct of the BAICS and Audit Execution through the issuance of Letter of Intent.
aft a plan for follow-up activities through the audit report as the basis of creating a list of areas to follow-up. This follow-up plan will be reviewed by the supervising au
nning and engagement. Professional judgment is used to assess the likelihood of the risk occurring as well as the adequacy of any mitigating controls. During the ris
reviewed by the supervising auditor before making an approval to the IAU head.
mitigating controls. During the risk assessment process, the key risk items are identified and such will be used for the preparation of the strategic planning.
he strategic planning.

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Republic of the Philippines

NORTH EASTERN MINDANAO STATE UNIVERSITY

BASELINE ASSESSMENT ON INTERNAL CONTROL SYSTEM

Department/Office/Unit: SURIGAO DEL SUR

Leadership Organizational Structure ( ANNEX 1)

2023 Programmed Appropriation and Obligation for ____________ Department/Office/Unit

Total (All Sources)

2021 State of Performance

Objective 3: Assess employees efficiency, effectiveness, and productivity

Objective 4: Increase Employees Morale and Strenghten Commitment to Work

Objective 5: Inplace mechanisms for effective collaboration and partnership undertakings

BASELINE ASSESSMENT ON INTERNAL CONTROL SYSTEM

Department/Office/Unit: SURIGAO DEL SUR

DBM Budget Circular No, 2004-4 dated March 22, 2004

NBC No. 589 dated May 25, 2022

DBM Circular Letter No. 2023-14 dated October 27, 2023

Leadership Organizational Structure ( ANNEX 1)

2023 Programmed Appropriation and Obligation for IAU

Total (All Sources) 22,468,920.00

35,000.00 Purchase of furnitures and fixtures

150,000.00 Purchase of Semi-expendable ICT Equiments

*Amounts states are for sample

Conduct benchmarking activity to Internal Audit

9.1. 100% in-person or on-call clients

Assessed by: Assessed by:

VILMA A. RONQUILLO, EnP VILMA A. RONQUILLO, EnP

or iattach da ang ang ipcr sa members sa office/unit?

TOTAL FOR STRATEGIC FUNCTIONS

8.1. 100% (22) coordinative services

9.1. 100% (215) in-person or on-call clients

TOTAL FOR SUPPORT FUNCTIONS

ADD TOTAL AVERAGE RATING - STRATEGIC FUNCTIONS

ADD TOTAL AVERAGE RATING - CORE FUNCTIONS

ADD TOTAL AVERAGE RATING - SUPPORT FUNCTIONS

FINAL AVERAGE RATING

ESMERALDO S. RAYMUNDO ESMERALDO S. RAYMUNDO

5.00 5.00 5.00 5.00

5.00 5.00 5.00 5.00

5.00 5.00 5.00 5.00

Final Rating by:

1.1. Four (4) Youth related activities and

2.1 Five (5) SGLG related activities and

3.1 35 of approved appointments issued to

3.2. 35 of positions published within the

3.3. 100% of applicants received are

3.4. 80% of qualified applicants to vacant

3.6. One (1) Plantilla of Personnel for

3.7. One (1) Inventory of Government

3.8. 20 Position Description Forms (PDFs)

3.13. 100% Job Orders & Contract of

3.14. 50% of Agency’s New Recruits

3.15. One (1) other CSC related report

4.1. 10% of the Provincial Government

4.3. Three (3) In-house capacity

4.4. One (1) Capacity Development

4.5 One (1) L&D Policy/Guidelines drafted

5.1. 15 target and rated PHRMO Employees

5.2. Two (2) PHRMO OPCRs (Target and

5.3 One (1) PHRMO SPMS related activity

5.4. One (1) consolidated report of Rated

5.5. One (1) PM process flow reviewed and

5.5. Five (5) PGSDS Offices Performance

5.6. 10 SPMS coaching (OPCR/IPCR

6.2 50% retired employees awarded with