DIVISION (AUDIT GROUP) PERFORMANCE COMMITMENT AND REVIEW (DPCR) FORM

I, MYRNA B. OFNGOL, Supervising Auditor of the LGS-Audit Group A, Province of Misamis Oriental and Camiguin, commit to deliver and agree to be rated on the attainment
of the following targets in accordance with the indicated measures for the period July 1 to December 31, 2015.

MYRNA B. OFNGOL
Supervising Auditor, Audit Group A
Date: October 2, 2015
Approved by:
CELSO L. VOCAL
Director IV
Date:_____________________________________

MFO / PAP
Performance
Measure

OUTPUTS

SUCCESS INDICATORS

ACTUAL

(Target + Measures)

ACCOMPLISHMENTS

ALLOTTED BUDGET DIVISION / INDIVIDUALS

ACCOUNTABLE

MFO 1: Government Auditing Services

1. Financial, Compliance and VFM, and Other Audits
1.1 Number of
agencies subjected
to financial,
compliance and
other audits

a. Conduct of audit of 418

Audited 100% of agencies
agencies supervised/ monitored programmed to be audited this
semester

M.B. Ofngol, SA and Audit

Teams

b. Approved Audit Thrust Areas 100% approved Audit Thrust

covered in the audit of all
Areas covered in the audit of all
agencies by all Audit Teams
agencies
c. Audit Observation
Memoranda (AOMs) reviewed,
signed and transmitted to
Management

100% of al all received AOMs

reviewed, signed and
transmitted to Management
within five days from receipt

M.B. Ofngol, SA and Audit

Teams

d. Summary of Audit
Observations and
Recommendations (SAORs)
reviewed

100% of SAORs reviewed prior to

the scheduled exit conference

M.B. Ofngol, SA and Audit

Teams

e. Exit conference with

auditees conducted

Minutes of Exit Conference

prepared/ signed by COA and
Management within 7 working
days from Exit Conference

M.B. Ofngol, SA and Audit

Teams

Page 1 of 16

RATING (80
Quality

Quantity

MFO / PAP
Performance
Measure

OUTPUTS

SUCCESS INDICATORS

ACTUAL

(Target + Measures)

ACCOMPLISHMENTS

ALLOTTED BUDGET DIVISION / INDIVIDUALS

ACCOUNTABLE

f. Semestral cash examination

conducted on Accountable
Officers supervised

100% of all accountable officers

(AOs) cash examined (compared
to the total number of AOs
required to be cash examined)

M.B. Ofngol, SA and Audit

Teams

g. CER on examinations of cash

and accounts of accountable
officers (AOs) reviewed and
transmitted to Management

100% of all Cash Examination

Reports (CERs) reviewed and
transmitted within the deadline
set in the approved Operational
Plan (compared to the total cash

M.B. Ofngol, SA and Audit

Teams

examinations conducted)

h. CERs with discovered

shortages reviewed and
submitted to the Regional
Director (RD)

100% of CERs with discovered

shortages reviewed and
submitted to the RD within the
prescribed period per Cash
Examination Manual

M.B. Ofngol, SA and Audit

Teams

1.2 Percentage of
increase in the audit
recommendations
implemented by the
auditees

Implementation of audit
recommendations (ARs) by
Auditees for CY 2013 and prior
years monitored

90% of all ARs contained in the

CY 2013 AARs implemented by
Auditees

M.B. Ofngol, SA and Audit

Teams

1.3 Percentage of
government agency' s
audit reports
submitted to auditees,
Congress and other
oversight agencies on
or before the deadline
set by the Commission

a. Draft of 30 CY 2014 AARs

reviewed and returned to ATLs
for revision/finalization

100% of 30 AARs reviewed and

returned to ATLs within three
days from receipt

M.B. Ofngol, SA and Audit

Teams

b. Final Draft of 28 CY 2014

AARs reviewed, finalized and
transmitted to auditees

100% of 28 AARs transmitted to

auditees within the deadline set
by the RD

M.B. Ofngol, SA and Audit

Teams

c. Final Draft of 2 CY 2014

AARs reviewed, finalized and
resubmitted to RD

100% of 2 AARs reviewed,

finalized and resubmitted within
the deadline set by the RD

M.B. Ofngol, SA and Audit

Teams

d. e-copies of 30 transmitted CY 100% of e-copies of all

2014 AARs submitted to the RD transmitted AARs submitted to
RD within two weeks from
transmittal

Page 2 of 16

M.B. Ofngol, SA and Audit

Teams

RATING (80
Quality

Quantity

MFO / PAP
Performance
Measure

OUTPUTS

SUCCESS INDICATORS

ACTUAL

(Target + Measures)

ACCOMPLISHMENTS

ALLOTTED BUDGET DIVISION / INDIVIDUALS

ACCOUNTABLE

Other Audit-related Activities

a. SASDC and RADC submitted
to RD

100% Quarterly SASDC

submitted within the deadline
set by the RD
Semestral RADC submitted
within the deadline set by the
RD

M.B. Ofngol, SA and Audit

Teams

b. Consolidated Report on
Outstanding Receivables and
Unliquidated Cash Advances
prepared and submitted to RD

100% Report on Outstanding

Receivables and Unliquidated
Cash Advances submitted within
the deadline set by the RD

M.B. Ofngol, SA and Audit

Teams

2.1 No. of agencies

subjected to fraud
audit

Conduct of initial
evaluation/investigation
supervised

100% of initial
evaluation/investigation
conducted by the audit teams
supervised

M.B. Ofngol, SA and Audit

Teams

Evaluation Report (ER) with

necessary NS, ND or NC and
AOM issued by the Audit Team
reviewed and submitted to
CD/RD for disposition with
recommendation to set aside or
drop the allegation for lack of
merit

100% of Evaluation Reports

prepared and submitted to
CD/RD for initial
evaluation/investigation
conducted by the audit teams

M.B. Ofngol, SA and Audit

Teams

M.B. Ofngol, SA and Audit

Teams

2. Fraud Audit

MFO 2: Government Accountancy Services

1. Percentage pf AFRS/
Annual Reports on
Allotments, Obligations
and Disbursement
submitted to the
President and
Congress

MFO 3:

Agency data and common and

significant audit observations
and recommendations (AORs)
for all auditees submitted to RD
for the Annual Financial Report
(AFR) - LGUs for CY 2014

Agency data and common and

significant AORs for 50% of the
AARs transmitted before June
30, 2015, submitted within the
deadline set by the RD

Government Accounting Records Custodial Services

Page 3 of 16

M.B. Ofngol, SA and Audit

Teams

RATING (80
Quality

Quantity

MFO / PAP
Performance
Measure
1. Annual average
number of received
vouchers stored in
custody for ten years
before disposal
2. Percentage of
stored vouchers
secured from flooding
and other elements

OUTPUTS

Storage space for vouchers

provided at auditee premises

ACTUAL

(Target + Measures)

ACCOMPLISHMENTS

ALLOTTED BUDGET DIVISION / INDIVIDUALS

Provision for storage space for

100% vouchers at the auditee
premises

ACCOUNTABLE
M.B. Ofngol, SA and Audit
Teams

Vouchers secured from flooding 100% of stored vouchers

and other elements monitored secured from flooding and other
elements

M.B. Ofngol, SA and Audit

Teams

100% of vouchers subject of

NSs/NDs/NCs and/or
cases/investigation stored under
the custody of the ATLs
monitored (with supporting
inventory of vouchers)

M.B. Ofngol, SA and Audit

Teams

100% stored vouchers inspected

before June 30, 2015

M.B. Ofngol, SA and Audit

Teams

(compared to the total

vouchers in custody)

3. Percentage of
stored vouchers
subjected to
maintenance
inspection at least
twice in the last two
years (compared to the

SUCCESS INDICATORS

Maintenance inspection
conducted on vouchers

total stored vouchers in

custody as date of
inspection)

MFO 4: Government Accounting and Auditing Regulations and Adjudication and Other Legal Services
1. Adjudication and Other Legal Services
1.1 Number of
a. NS, ND and NC reviewed and 50% of AOMs subject to audit
Decisions Rendered by signed
suspension, disallowance or
the Director and
charge were issued
Commission Proper
corresponding NS, ND, NC and
subsequently served to persons
responsible/liable

M.B. Ofngol, SA and Audit

Teams

b. Answers on Orders to
Answers submitted to RD for
Answer on Appeal Memorandum 100% Orders received within 15
from NDs/NCs reviewed and
days from receipt
submitted to the RD

M.B. Ofngol, SA and Audit

Teams

c. Decisions on Requests for

Relief from Accountability falling
within original jurisdiction of the
SA issued

M.B. Ofngol, SA and Audit

Teams

Decision issued within one

month from receipt of
recommendations and
comments from the ATL

Page 4 of 16

RATING (80
Quality

Quantity

MFO / PAP
Performance
Measure

OUTPUTS

SUCCESS INDICATORS

ACTUAL

(Target + Measures)

ACCOMPLISHMENTS

ALLOTTED BUDGET DIVISION / INDIVIDUALS

ACCOUNTABLE

d. Comments on request for

relief from accountability falling
within the original jurisdiction of
the RD and Commission Proper
reviewed and submitted

100% of received requests for

comments prepared and
submitted within 5 days from
receipt of the requests for
comments

M.B. Ofngol, SA and Audit

Teams

c. Comments on the Decision

on Appeal from Denial by Audit
Teams of Requests for relief
from Accountability falling
within the appellate jurisdiction
of the Regional Office/Cluster
reviewed and issued

100% of received requests for

comments prepared and
submitted within 5 days from
receipt of the requests for
comments

M.B. Ofngol, SA and Audit

Teams

d. Comments on Money
Claims/Request for writeoff/condonation prepared and
submitted to RD.

100% of received requests for

comments prepared and
submitted within 5 days from
receipt of the requests

M.B. Ofngol, SA and Audit

Teams

Comments and
recommendations for 100% of
received requests submitted
within the deadline set by the
RD

M.B. Ofngol, SA and Audit

Teams

1.2 Other Legal Services

a. Opinion issued on certain
issues subject of request

b. Compliance with Sub-poena 100% subpoenas acted upon

duces tecum and ad
within the prescribed period
testificandum addressed to SAs,
ATLs and ATMs

M.B. Ofngol, SA and Audit

Teams

2. Enforcement of COA Decisions

2.1 Number of Notices
of Finality of Decisions
issued
on NDs
NCs
2.1
Number
of and
Notices
without
appeal
based
of Finality
of Decisions
on
RRPC
issued
onand
NDsRRSA
and NCs
without appeal based
on RRPC and RRSA

NFD for all NDs/NCs which

NFDs for all NDs/NCs which
become final and executory at become final and executory at
theNFDs
SA Level
issued
the SAunsettled
as of Juneand
30,unappealed
2015,
b.
prepared
and issued to 100%
signed
and
released
persons liable/accountable
NDs/NCs
within
the prescribed
period, were issued NFDs within
c. COEs drafted and submitted COEs drafted and submitted for
5 days from the lapse of
to RD for approval/signature
100% of unsettled NFDs to RD
prescription period
within 5 days from date of NFDs

General Administration and Support Activities

Page 5 of 16

M.B. Ofngol, SA and Audit

Teams
M.B. Ofngol, SA and Audit
Teams
M.B. Ofngol, SA and Audit
Teams

RATING (80
Quality

Quantity

MFO / PAP
Performance
Measure

OUTPUTS

SUCCESS INDICATORS

ACTUAL

(Target + Measures)

ACCOMPLISHMENTS

ALLOTTED BUDGET DIVISION / INDIVIDUALS

ACCOUNTABLE

1. Human Resources
a. Comments/
recommendations on the
Proposed Office Order for the
requests for assignment /
reassignment of audit team
members prepared and
submitted

100% of the requests for

comments on the Proposed
Office Order prepared and
submitted to the RD within the
deadline set

M.B. Ofngol, SA and Audit

Teams

b. Applications for 10-day

monetization endorsed to RD

100% of applications for

monetization received,
endorsed within 2 days upon
receipt of the application to the
RD.

M.B. Ofngol, SA and Audit

Teams

c. Requests for special

monetization endorsed to RD

100% of applications for leave &

requests for special monetization
received, endorsed within 2 days
from receipt of application to the
RD

M.B. Ofngol, SA and Audit

Teams

d. Processed COA Clearance

for travel abroad/retirement
endorsed to RD

100% of requests for COA

Clearance for travel abroad /
retirement received, endorsed
within 2 days from receipt of
application to the RD

M.B. Ofngol, SA and Audit

Teams

e. Requests for authority to

teach endorsed to RD

100% of requests for authority to

teach received, endorsed within
2 days from receipt of request to
RD

M.B. Ofngol, SA and Audit

Teams

a. Requests for issuance of

office orders for attendance to
conventions, Agency courses,
team building activity, etc.
prepared and submitted to RD

100% requests for attendance to

conventions prepared and
submitted to RD within 10 days
before schedule to
seminar/training

M.B. Ofngol, SA and Audit

Teams

2. Training

Page 6 of 16

RATING (80
Quality

Quantity

MFO / PAP
Performance
Measure

OUTPUTS

b. Proposed Travel Order for

purposes of attendance to exit
conferences and meetings of
personnel assigned in the
Regional Office, conduct of
technical inspection and
authority of driver to ferry COA
Regional personnel submitted to
RD

SUCCESS INDICATORS

ACTUAL

(Target + Measures)

ACCOMPLISHMENTS

ALLOTTED BUDGET DIVISION / INDIVIDUALS

ACCOUNTABLE

100% Proposed Travel Orders

for purposes of attendance to
exit conferences and meetings
of personnel assigned in the
Regional Office, conduct of
technical inspection and
authority of driver to ferry COA
Regional personnel submitted to
RD within 5 days before
schedule of travel

M.B. Ofngol, SA and Audit

Teams

Required administrative reports 100% of the Administrative

submitted to the RD (MRUA,
reports reviewed and submitted
QAR, Proposed Budget, etc)
to the RD within the prescribed
period

M.B. Ofngol, SA and Audit

Teams

Comments/ Recommendations
on the Proposed COA Circulars,
Memos, Resolutions, etc.
prepared and submitted to RD

M.B. Ofngol, SA and Audit

Teams

5. Administrative Reports

6. Others
100% of requested Comments/
Recommendations on the
Proposed COA Circulars, Memos,
Resolutions, etc. prepared and
submitted to RD within the
deadline set

Total Average:
Personality:
Leadership:
Final Rating:
Adjectival Rating:

Personality (10%)

Leadership (10%)

1. Carriage and Appearance

2. Self Confidence
3. Compliance with Existing Rules and Regulations and Adherence to
COA Core Values
4. Acceptance of Suggestions and Criticisms
5.Getting Along Well with Others

1.Initiative
2. Interest in Work / Persistent Work Effort
3. Dependability and Reliability
4. Decision Making Capabilities

Assessed and Rated by:

______________________________________________
Director
Date: _________________

Page 7 of 16

RATING (80
Quality

Quantity

MFO / PAP
Performance
Measure

OUTPUTS

SUCCESS INDICATORS

ACTUAL

(Target + Measures)

ACCOMPLISHMENTS

Rating
4.5 to 5.0 - Outstanding
3.0 to 4.4 - Very Satisfactory
2.0 to 2.9 - Satisfactory
1.0 to 1.9 - Unsatisfactory
Below 1.0 - Poor

Page 8 of 16

ALLOTTED BUDGET DIVISION / INDIVIDUALS

ACCOUNTABLE

RATING (80
Quality

Quantity

PCR) FORM

ANNEX D

RATING (80%)
Timeliness

REMARKS
Average

Total number of
agencies to be audited
for the year: 2
ProvinceS, 28
Municipalities, 388
Barangays or a total of
418 agencies.

Page 9 of 16

RATING (80%)
Timeliness

REMARKS
Average

Page 10 of 16

RATING (80%)
Timeliness

REMARKS
Average

Page 11 of 16

RATING (80%)
Timeliness

REMARKS
Average
Annual average number
of received vouchers is
500,000

and Other Legal Services

Page 12 of 16

RATING (80%)
Timeliness

REMARKS
Average

Page 13 of 16

RATING (80%)
Timeliness

REMARKS
Average

Page 14 of 16

RATING (80%)
Timeliness

REMARKS
Average

As needed per OP

Page 15 of 16

RATING (80%)
Timeliness

REMARKS
Average

Page 16 of 16