LGU: PANABO CITY

PUBLIC FINANCIAL MANAGEMENT IMPROVEMENT PLAN (P

FY 2017-2019

PROBLEM/ISSUE ACTIVITIES OUTPUTS

(1) (2) (3)

CRITICAL DIMENSION 1:POLICY-BASED BUDGETING
1. Multi-year perspective in fiscal
planning and budgeting
Review and monitor PPAs to
1.1 Linkage between strengthen linkage the CDP,LDIP and Linkage to all PPAs in all development
PDPFP/CDP and LDIP plans of the City.
AIP.

3. Orderliness of activities in the

annual budget preparation and
authorization phases

3.1 Adherence to a fixed coordinate with other link office & the budget preparation and
calendar for budget preparation and adhere or strictly follow the fixed authorization phases will strictly
authorization phases budget calendar adhere to fixed budget calendar

create linkages to the other offices

such as Sangguniang Panlungsod
3.2 Timely enactment and the budget calendar will then be
Office (SPO) and City Mayor's Office
approval of the Appropriation strictly implemented/followed,
(CMO) for timely signing and
Ordinance authorizing the Annual resulting to immediate
submission of the Appropriation
Budget implementation of projects
Ordinance to the appropriate
reviewing body/authority

Develop efficient and effective the local LEE income will be sufficient
4. Financial Self-reliance of Local collection strategies/techniques so to fund their financial expenses,
Economic Enterprises (LEEs)/Public that they can fund their respective thus, no subsidy from GF to LEE shall
Utilities (Pus) financial requirement take place
CRITICAL DIMENSION 3: CREDIBILITY OF THE BUDGET
8. Actual expenditure compared
with appropriations by allotment
class

tap other link offices such as City

Treasurer's Office (CTO) and City
Accounting Office (CAO) for the
reconcialition of current year to attain a more feasible and
accurate record of disbursements
obligations contra disbursements
8.3 Total actual disbursements *Additional Manpower
compared with total obligations
 PROBLEM/ISSUE ACTIVITIES OUTPUTS
8.3 Total actual disbursements
compared with total
(1) obligations (2) (3)

update the budget system

*Purchase of Server updated budget system
*Purchase of Desktop
Computers *Purchase of UPS

CRITICAL DIMENSION 4: PREDICTABILITY AND CONTROL IN BUDGET EXECUTION

10. Effectiveness of tax
enhancement measures

10.1 Computerized RPT enhancement of new system * enhanced monitoring of collection

database system linkages application ETRACS * updated data reports

10.2 Effectiveness of
implementing tax collection
strategies for delinquent Real * intensify publication of delinquent
Property T ax (RPT) real properties *increased in collection efficiency
*intensify * decreased
delivery of taxbills/notice of delinquent real properties
10.3 Effectiveness of civil delinquencies/demand letters
remedies on tax payment (For
Provinces & Cities only)
12. Value for money controls of
procurement

12.1 Use of public bidding for

the procurement of goods
(excluding common-use supplies
and equipment), civil works and
consulting services in accordance
with R.A. No. 9184 and its IRR
Require all goods, civil works and
consultancy to be bidded even if increased in procurement contracts
within threshold amount unless bidded
urgent in nature

to use the Information Technology in lighten the burden of consolidating

our operation thru the manually all PPMPs to create APP.
implementation of Procurement Also, the system helps consolidate
12.2 Procurement of Common- Information Management System PRs from all offices, easy monitoring
Use Supplies and Equipment from (PIMS). This system helps fast track of the supplies and materials in the
DBM-Procurement Service procurement process for common- warehouse as to availability and
use supplies and equipment from delivery status of the supplies, and to
DBM-Procurement Service while lessen the number of documents in
maintaining the accuracy of the data. each transaction

Enhancement the Procurement

Information Management System attained a score of four (4) or 100%
(PIMS) and strictly require all PPMPs of LGU procurement in accordance
to be posted in the system with the approved A/SPP.
12.3 Effectiveness of
procurement
 PROBLEM/ISSUE ACTIVITIES OUTPUTS
12.3 Effectiveness of
procurement (1) (2) (3)
*Additional 2 Desktop Computers
*Additional Laptop
*Additional
Airconditioner

constantly monitor the delivery of

supplies and implementation of the
12.5 Timeliness of completed project if it is within the required delivery of excellent public service as
period and encourage every a result of good procurement
procurement activities department to use the PIMS since procedures
this system can help fast track the
process

14. Effectiveness of internal

controls for non-Personal Services
(PS) expenditures
CRITICAL DIMENSION 5: ACCOUNTING, RECORDING AND REPORTING
15. Timeliness and regularity of
accounts reconciliation

* conduct monthly monitoring and

aging schedule of unliquidated cash
advances
* send notices to accountable
officers who lapsed the prescribed
15.2 Timeless of reconcialtion deadline for liquidation of cash
advances, based on the schedule of
and liquidation of cash advances
aging of unliquidated cash advances
* submit list of
employees to HR Offic who receive salary deduction
notices but with no prompt action on
their unliquidated cash advances
*list of accountable officers with
unliquidated cash advances subject
for follow-up to liquidate within the
prescribe deadlines
*prompt
liquidation by accountable officers of
their cash advances
*settlement of employees'
unliquidated cash advances through

CRITICAL DIMENSION 6: INTERNAL AND EXTERNAL AUDIT

17. Effectiveness of internal audit

17.1 Existence of an
operational Internal Audit Services
(IAS)
*conduct of IA activity to determine *IA reports submitted to LCE and
adequacy of LGU Internal controls
17.2 Frequency and observations/findings shall be acted
distribution of internal audit reports and evaluate results of operations by management within a reasonable
*Additional manpower - 2 plantilla period. *Effective Internal Audit
positions
17.3 Extent of management
action on internal audit findings

18. Follow-up on external audit

 PROBLEM/ISSUE ACTIVITIES OUTPUTS

(1) (2) (3)

* strictly implement the COA

18.1 Compliance with audit
recommendations
guidelines on various financial
transactions of the LGU, specifically
on disbursements
* adhere to
COA recommendations and monitor
its immediate implementation
* remind
concerned department on
compliance with audit
recommendation
* awareness and adherence of every
department to COA guidelines on
financial transactions tends to
minimize/avoid the audit findings
*
compliance to COA
recommendations

18.3 Magnitude of COA submit letter of appeal to COA

disallowances settled central office

20.Degree of Citizen's participation Strengthen strong partnership

in the budget process w/CSOs in the government activities

Prepared by PFM Team:

ERLYN YAP ROSAS

PFM Team Leader
 ANNEX A
ITY
ROVEMENT PLAN (PFMIP)

RESPONSIBLE SCHEDULE ESTIMATED BUDGET

UNIT
(4) (5) (6)

CPDO Jan-17 Dec-17

CBO

Jun-17 Oct-17

Oct-17 Dec-17

CBO Jan-17 Dec-17

CBO

Jan-17 Dec-17 100,000.00

RESPONSIBLE SCHEDULE ESTIMATED BUDGET
UNIT
(4) (5) (6)

Sep-17 Dec-18 500,000.00

CTO

Jan-17 Dec-17 75,000.00

Jan-17 Dec-17 1,697,920.00

GSO/BAC/CEO

Jan-17 Dec-17

Jan-17 Dec-17

Jan-17 Dec-17
RESPONSIBLE SCHEDULE ESTIMATED BUDGET
UNIT
(4) (5) (6)

Jan-17 Dec-17 250,000.00

Jan-17 Dec-17

CAO

CAO

Jan-17 Dec-17

LCE

Jan-17 Dec-17

CAO
RESPONSIBLE SCHEDULE ESTIMATED BUDGET
UNIT
(4) (5) (6)

Jan-17 Dec-17

Approved by:

ENGR. JAMES G. GAMAO

Local Chief Executive
 LGU: Municipality of
PUBLIC FINANCIAL MANAGEMENT IMPROVEMENT PLAN (
FY 2017-2019

PROBLEM/ISSUE ACTIVITIES OUTPUTS

(1) (3)
CRITICAL DIMENSION 1:POLICY-BASED BUDGETING
1. Multi-year perspective in fiscal
planning and budgeting

Updated/Revised/Enhanced LDIP and

Planning and Development
Coordination Program
AIP of which PPAs are linked or will
directly contribute to the
achievement of the goals and
objecties of the LGU, as embodied in
the development plans.

Localization of the Comprehensive

Development Plan (CDP) and
Comprehensive Land Use Plan
(CLUP) Program

Revision/Reformulation/Updating of
the CDP and CLUP Program
Data-Based and Participatory
Development Program

1. Issuance of policy reiterating Executive Order on the compliance

1.1 Linkage between compliance with the
updated/enhanced CDP/LDIP Manual with the Updated/Enhanced
PDPFP/CDP and LDIP CDP/LDIP Manual
of DILG

Issuance of LCE Memorandum Executive Order on the strict

Order for strict observance of observance of Planning Calendar
Planning Calendar

2. Reconstitution of the Local

Development Council based on the Executive Order on the
Reconstitution of Local Development
updated/enhanced CDP/LDIP Manual Council
of DILG
 PROBLEM/ISSUE ACTIVITIES OUTPUTS

(1) (3)

3. Conduct of Sectoral Meetings,

Local Finance Committee meetings, Minutes of the Meetings and
Local Development Council meetings Attendance Sheets of Meetings
for the preparation of updated Conducted
CDP/LDIP/AIP

4. Capacity Development for the

members of the Local Development CapDev Conducted with Certificate
1.2 Linkage between LDIP Council and other staff with
and AIP of Participation
participation in the updating of
CLUP/PDPFP/CDP/LDIP/AIP

5. Review and monitor PPAs to

strengthen linkage between the
CDP,LDIP and AIP by:
a. Preparing workplan for
updating/preparation of CDP.

b. Identifiying priority PPAs to

achieve the goals/objectives for the Structured List of PPAs
next six years (structured list of
PPAs).

c. Complete Sectoral Development

Plans (Ranked List of PPAs Ranked List of PPAs
completed)

d. Preparation of the LDIP and AIP, Updated CDP/LDIP/AIP which shows

which PPAs are linked with CDP. linkage of PPAs among the plans

3. Orderliness of activities in the

annual budget preparation and
authorization phases

3.1 Adherence to a fixed coordinate with other link office & the budget preparation and
calendar for budget preparation adhere or strictly follow the fixed authorization phases will strictly
and authorization phases budget calendar adhere to fixed budget calendar

create linkages to the other offices

3.2 Timely enactment and such as Sangguniang Panlungsod the budget calendar will then be
Office (SPO) and City Mayor's Office
approval of the Appropriation strictly implemented/followed,
(CMO) for timely signing and
Ordinance authorizing the Annual submission resulting to immediate
of the Appropriation
Budget implementation of projects
Ordinance to the appropriate
reviewing body/authority
 PROBLEM/ISSUE
(1)
4. Financial Self-reliance of Local
Economic Enterprises
(LEEs)/Public Utilities (Pus)
CRITICAL DIMENSION 3: CREDIBILITY OF THE BUDGET
8. Actual expenditure compared
with appropriations by allotment
class
8.3 Total actual
disbursements compared with
total obligations
CRITICAL DIMENSION 4: PREDICTABILITY AND CONTROL IN BUDGET EXECUTION
10. Effectiveness of tax
enhancement measures
10.1 Computerized RPT
database system linkages
10.2 Effectiveness of
implementing tax collection
strategies for delinquent Real
Property T ax (RPT)
10.3 Effectiveness of civil
remedies on tax payment (For
Provinces & Cities only)
12. Value for money controls of
procurement
12.1 Use of public bidding
for the procurement of goods
(excluding common-use supplies
and equipment), civil works and
consulting services in accordance
with R.A. No. 9184 and its IRR
ACTIVITIES OUTPUTS
(3)
Develop efficient and effective the local LEE income will be sufficient
collection strategies/techniques so to fund their financial expenses,
that they can fund their respective thus, no subsidy from GF to LEE shall
financial requirement take place
tap other link offices such as City
Treasurer's Office (CTO) and City
Accounting Office (CAO) for the to attain a more feasible and
reconcialition of current year
obligations contra disbursements accurate record of disbursements
*Additional Manpower
update the budget system
*Purchase of Server updated budget system
*Purchase of Desktop
Computers *Purchase of UPS
enhancement of new system * enhanced monitoring of collection
application ETRACS * updated data reports
* intensify publication of delinquent
real properties *increased in collection efficiency
*intensify * decreased
delivery of taxbills/notice of delinquent real properties
delinquencies/demand letters
Require all goods, civil works and
consultancy to be bidded even if increased in procurement contracts
within threshold amount unless bidded
urgent in nature
 PROBLEM/ISSUE
(1)
12.2 Procurement of
Common-Use Supplies and
Equipment from DBM-
Procurement Service
12.3 Effectiveness of
procurement
12.5 Timeliness of
completed procurement activities department to use the PIMS since
14. Effectiveness of internal
controls for non-Personal
Services (PS) expenditures
CRITICAL DIMENSION 5: ACCOUNTING, RECORDING AND REPORTING
15. Timeliness and regularity of
accounts reconciliation
ACTIVITIES OUTPUTS
(3)
to use the Information Technology in lighten the burden of consolidating
our operation thru the manually all PPMPs to create APP.
implementation of Procurement Also, the system helps consolidate
Information Management System PRs from all offices, easy monitoring
(PIMS). This system helps fast track of the supplies and materials in the
procurement process for common- warehouse as to availability and
use supplies and equipment from delivery status of the supplies, and to
DBM-Procurement Service while lessen the number of documents in
maintaining the accuracy of the data. each transaction
Enhancement the Procurement
Information Management System attained a score of four (4) or 100%
(PIMS) and strictly require all PPMPs of LGU procurement in accordance
to be posted in the system with the approved A/SPP.
*Additional 2 Desktop Computers
*Additional Laptop
*Additional
Airconditioner
constantly monitor the delivery of
supplies and implementation of the
project if it is within the required delivery of excellent public service as
period and encourage every a result of good procurement
procedures
this system can help fast track the
process
 PROBLEM/ISSUE ACTIVITIES OUTPUTS

(1) (3)

* conduct monthly monitoring and

aging schedule of unliquidated cash *list of accountable officers with
advances unliquidated cash advances subject
* send notices to accountable for follow-up to liquidate within the
officers who lapsed the prescribed prescribe deadlines
15.2 Timeless of deadline for liquidation of cash *prompt
reconcialtion and liquidation of advances, based on the schedule of liquidation by accountable officers of
cash advances aging of unliquidated cash advances their cash advances
*settlement of employees'
* submit list of unliquidated cash advances through
employees to HR Offic who receive salary deduction
notices but with no prompt action on
their unliquidated cash advances

CRITICAL DIMENSION 6: INTERNAL AND EXTERNAL AUDIT

17. Effectiveness of internal audit

17.1 Existence of an
operational Internal Audit
Services (IAS)
*conduct of IA activity to determine *IA reports submitted to LCE and
17.2 Frequency and adequacy of LGU Internal controls observations/findings shall be acted
distribution of internal audit and evaluate results of operations by management within a reasonable
reports *Additional manpower - 2 plantilla period. *Effective Internal Audit
positions
17.3 Extent of management
action on internal audit findings

18. Follow-up on external audit

* strictly implement the COA

guidelines on various financial
transactions of the LGU, specifically * awareness and adherence of every
on disbursements department to COA guidelines on
* adhere to financial transactions tends to
18.1 Compliance with audit COA recommendations and monitor minimize/avoid the audit findings
recommendations its immediate implementation *
* remind compliance to COA
concerned department on recommendations
compliance with audit
recommendation

18.3 Magnitude of COA submit letter of appeal to COA

disallowances settled central office
20.Degree of Citizen's Strengthen strong partnership
participation in the budget w/CSOs in the government activities
process
 PROBLEM/ISSUE ACTIVITIES OUTPUTS

(1) (3)
Prepared by PFM Team:

ERLYN YAP ROSAS

PFM Team Leader
 ANNEX A
of
MPROVEMENT PLAN (PFMIP)
19

RESPONSIBLE SCHEDULE ESTIMATED BUDGET

UNIT
(4) (5) (6)

CPDO Jan. to Dec. Jan. to Dec.

2017 2019

last quarter
Office of the of 2016 of
Mayor 1st quarter
of 2017

last quarter
Office of the of 2016 of
Mayor 1st quarter
of 2017

last quarter
Office of the of 2016 of
Mayor 1st quarter
of 2017
RESPONSIBLE SCHEDULE ESTIMATED BUDGET
UNIT
(4) (5) (6)

MPDO, MBO,
MTO and Quarterly Quarterly to
concerned SB from 2017 2019
Member

Office of the
Mayor, HRMO, Quarterly Quarterly to
MPDO, MTO from 2017 2019
and MBO

CBO

Jun-17 Oct-17

Oct-17 Dec-17
RESPONSIBLE SCHEDULE ESTIMATED BUDGET
UNIT
(4) (5) (6)

CBO Jan-17 Dec-17

CBO

Jan-17 Dec-17 100,000.00

Sep-17 Dec-18 500,000.00

CTO

Jan-17 Dec-17 75,000.00

Jan-17 Dec-17 1,697,920.00

GSO/BAC/CEO

Jan-17 Dec-17
RESPONSIBLE SCHEDULE ESTIMATED BUDGET
UNIT
(4) (5) (6)

Jan-17 Dec-17

Jan-17 Dec-17

Jan-17 Dec-17 250,000.00

Jan-17 Dec-17

CAO

CAO
RESPONSIBLE SCHEDULE ESTIMATED BUDGET
UNIT
(4) (5) (6)

Jan-17 Dec-17

LCE

Jan-17 Dec-17

CAO

Jan-17 Dec-17
RESPONSIBLE SCHEDULE ESTIMATED BUDGET
UNIT
(4) (5) (6)
Approved by:

ENGR. JAMES G. GAMAO

Local Chief Executive
 LGU: Province of _______________
PUBLIC FINANCIAL MANAGEMENT IMPROVEMENT PLAN (
FY 2017-2019

PROBLEM/ISSUE ACTIVITIES OUTPUTS

(1) (3)
CRITICAL DIMENSION 1:POLICY-BASED BUDGETING
Indicator 2 -PFM Improvement
Policies are included in the Program: PFM Improvement
budget approriation Ordinance Program (note: there are existing
programs in your AIP that can be
associated with the activities)

Activities:
Absence of existing PFM
Improvement Policies addressing 1. Issuance of Policy (i.e.Executive
some elements of PFM (e.g. Audit, Order or Resolution) on the Executive Order on the Installation of
Installation of electronic system that Electronic
Accounting etc.) System that will links
PBO/PACCO/PTO and PASSO
links PBO, PACCO,PTO and PASSO

2. Issuance of Policy (i.e.Executive

Order or Resolution) on the Creation Executive Order/Resolution Creating
of Internal Audit Unit and Its the Internal Audit Unit
Operationalization

3. Issuance of Policy (i.e.Executive Executive Order/Resolution

Order or Resolution) on the Improvement and Expansion of
Improvement and Expansion of Passig Islet Aqua-Eco Park (LEE) to
Passig Islet Aqua-Eco Park (LEE) to increase revenues
generate additional Revenues

3. Issuance of Policy (i.e.Executive

Order or Resolution) on the
________________

Indicator 4 -Financial self-

relianceof Local Economic Program: Improvement and
Enterprises (LEEs)/Public Utilities Expansion of Passig Islet Aqua-Eco
Park (Economic Enterprise) Program

Activities:
Viability of Local Economic
Enterprises (LEEs) and Public
Utilities (PUs) Cite activities, say:

1. Construction of additional Construction of _____________

________
 PROBLEM/ISSUE ACTIVITIES OUTPUTS

(1) (3)
2. Improvement of Rehabilitation of ___________________________
existing ________ Rehabilitate/Improved
3. Purchase of ___________ to _____________ Purchased
improve service delivery
4. To hire job order for the Job Order Services
_____________ Contract/Appointment
Program: Creation of economic
enterprise and venture into
government business of establishing
a cemetery

CRITICAL DIMENSION 3: CREDIBILITY OF THE BUDGET

Indicator 8. Actual expenditure

compared with appropriations by
allotment class

Low Budget Utilization Rate (BUR)

1. Issuance of Policy (i.e.Executive Executive Order on the Installation of
Order or Resolution) on the
Installation of electronic system that Electronic System that will links
PBO/PACCO/PTO and PASSO
links PBO, PACCO,PTO and PASSO

2. Purchase of Server; Server Purchased

3. Purchase of Desktops; Desktops Purchased

4. Purchase of Various Equipments

necssary for the installation of Various Equipments Purchased
electronic system and its linkages;

5. Hiring of additional personnel to Appointment Papers of Personnel

______________________. Hired

CRITICAL DIMENSION 4: PREDICTABILITY AND CONTROL IN BUDGET EXECUTION

Indicator 10. Effectiveness of tax Program: Tax Enhancement Program
enhancement measures

1. Issuance of Policy (i.e.Executive Executive Order on the Installation of

Computerized RPT database Order or Resolution) on the
Installation of electronic system that Electronic System that will links
system linkages PBO/PACCO/PTO and PASSO
links PBO, PACCO,PTO and PASSO

2. Purchase of Server; Server Purchased

3. Purchase of Desktops; Desktops Purchased
 PROBLEM/ISSUE ACTIVITIES OUTPUTS

(1) (3)
4. Purchase of Various Equipments
necssary for the installation of Various Equipments Purchased
electronic system and its linkages;

5. Hiring of additional personnel to Appointment Papers of Personnel

______________________. Hired

Civil remedies on tax payment Implement civil remedies for

collection of revenue (RA 7160) Public Auction conducted
(For Provinces & Cities only) Public Auction

Enforcement of Collection effort thru

close coordination with the National
Agencies

* intensify publication of delinquent Delinquent Real Properties

real properties Published; Taxbills/notices of
*intensify delinquencies/demand letters
delivery of taxbills/notice of served/delivered
delinquencies/demand letters

Purchase of motorcycles and Motorcycles purchased and

distributing one (1) per LGU to be distributed; List of the Distribution of
used for collection in far-flung Motorcycles; Proof of Receipt
municipalities acknowledge by LGUs

* insufficient supply of
Accountable Forms (AF 56) Purchase of Accountable Forms (AF Accountable Forms purchased
56) use in the collection of RPT

Adopt awards system to three (3) top Awards system adopted; LGUs
LGUs RPT Collection Performers awarded

Compliance with RA No. 9184

and its IRR (use of Public Bidding) Conduct of Public/Competitive
Bidding for Procurement amounting Public Bidding Conducted
to P300,000 and above

CRITICAL DIMENSION 5: ACCOUNTING, RECORDING AND REPORTING

Indicator 15. Timeliness and
regularity of accounts
reconciliation
Accounts Reconciliation,
Liquidation of Cash Advances and 1. Issuance of Policy (i.e.Executive
Timeliness of Financial Reports Executive Order on the Installation of
Order or Resolution) on the
Installation of electronic system that Electronic System that will links
PBO/PACCO/PTO and PASSO
links PBO, PACCO,PTO and PASSO
 PROBLEM/ISSUE ACTIVITIES OUTPUTS

(1) (3)

2. Issuance of Policy (i.e.Executive

Order or Resolution) directing
regular review of banks statements Executive Order on the Conduct of
and adopting LGU guidelines on Regular Review of Banks Statements
reporting discovery of irregular
transactions

3. Issuance of Policy (i.e.Executive

Order or Resolution) on process for Executive Order on the Monitoring
monitoring cash advances and and Enforcing Liquidation of Cash
enforcing liquidation of cash Advances
advances

4. Hiring of Personnel with adequate

Educational Requirements and Appointment Papers of Personnel
Training (e.g. CPAs or Accounting Hired
Graduates)

5. Conduct Monthly Monitoring and Monthly Report of Aging Schedule of

aging schedule of unliquidated cash Unliquidated Cash Advances
advances

6. Issuance of Notices or Reminders

for Accountable Officers with
unliquidated cash advances beyon Notices for Accountable Officers with
Unliquidated Cash Advances issued
the prescribed deadline for
liqudation.

7. Provide HR Office with the List of List of Employees with Unliquidated

Employees with Unliquidated Cash Cash Advances
Advances

Timeliness of Financial Reports

8. Adopt Affordable Financial Financial Management Information
Management Information System System adopted
(e.g. eNGAS)

9. Develop Sustainable CapDev

Program for financial management CapDev Program Trainings attended;
personnel to ensure that LGU will Certificate of Participation
have competent personnel to
operate and manage the FMIS)

CRITICAL DIMENSION 6: INTERNAL AND EXTERNAL AUDIT

Indicator 17. Effectiveness of
internal audit
 PROBLEM/ISSUE ACTIVITIES OUTPUTS

(1) (3)

1. Establish/Create Internal Audit

Services as a Unit attached to the Executive Order on the
Internal Audit Services/Internal Office of the Local Chief Executive in Establishment/Creation of Internal
Audit Unit(IAS/IAU) accordance with the Internal Audit Audit Services
Manual for LGUs

Local Sangguniang Resolution for the

2. Creation of 3 regular employees (1 Creation of Positions under the
- SG 26 and 2 - SG 11) under IAS/IAU IAS/IAU with corresponding
appropriations.

3. Capacitate internal auditors on

the conduct and preparation of Trainings attended with Certificate of
Internal Audit Reports in accordance participation
with IAM for LGUs

4. Preparation of Internal Audit

Reports regularly in accordance with Quarterly/Interim/Annual/Final
Internal Audit Reports
IAM for LGUs

5. Issuance of Policy (i.e.Executive

Order or Resolution) on the conduct Executive Order on the Conduct of
of regular management conference Internal Audit FindingsConference on
Regular Management
on internal audit findings.

6. Purchase of Various Equipments

necessary for the operation of Various Equipments Purchased
IAS/IAU (enumerate the details)
 PROBLEM/ISSUE ACTIVITIES OUTPUTS

(1) (3)

Prepared by PFM Team:

CAROLINA C. ARMADA
PFM Team Leader
 ANNEX A
____________
MPROVEMENT PLAN (PFMIP)
19

RESPONSIBLE SCHEDULE ESTIMATED BUDGET

UNIT
(4) (5) (6)
(Note: Write Specific dates, if applicable)

Office of the
Local Chief 15,000,000
Executive
2017

2017

2017

2017

7,000,000

CPDO Jun-17 ?

Office of the
Local Chief
Executive
RESPONSIBLE SCHEDULE ESTIMATED BUDGET
UNIT
(4) (5) (6)

30,000,000

LCE, PTO, SP 2017 2019

CBO

Office of the
Local Chief
Executive
2017 2019
2017 2019
2017 2019

2017 2019

2017 2019

CTO

Jan-17 Dec-17

2017 2019
2017 2019
RESPONSIBLE SCHEDULE ESTIMATED BUDGET
UNIT
(4) (5) (6)

2017 2019

2017 2019

3,000,000
2017 2019

1,500
2017 2019

Jan-17 Dec-17 1,697,920

LCE,SP/SB/PTO 6,000,000
/MTO

2017 2019

Office of the
Local Chief 1,500
Executive
2017 2019

Office of the
Local Chief 1,500
Executive
2017 2019

Office of the
Local Chief
Executive
2017 2019

CAO

Office of the
Local Chief
Executive
2017 2019
RESPONSIBLE SCHEDULE ESTIMATED BUDGET
UNIT
(4) (5) (6)

Office of the
Local Chief
Executive

2017 2019

Office of the
Local Chief
Executive
2017 2019

Office of the
Local Chief 4,905,790
Executive
2017 2019

Office of the
Local Chief
Executive
2017 2019

Office of the
Local Chief
Executive
2017 2019

Office of the
Local Chief
Executive
2017 2019

Office of the
Local Chief
Executive
2017 2019

LCE
RESPONSIBLE SCHEDULE ESTIMATED BUDGET
UNIT
(4) (5) (6)

Jan-17 Dec-17

Office of the
Local Chief 3,793,210
Executive
2017 2019

2017 2019

2017 2019

2017 2019

2017 2019
RESPONSIBLE SCHEDULE ESTIMATED BUDGET
UNIT
(4) (5) (6)

Approved by:

EMERENCIANA D. GAMOROT
Local Chief Executive