Management and Policy Making
In compliance with AO 278 and 1997 COA Annual Audit Report, Executive Oder No. 97-07 dated April 22, 1997 was issued by the Local Chief Executive to institutionalize the Internal Services Office. Under this Executive Order, IAS shall be integral part of the Office of the City Mayor and will be in its direct supervision and control. Our main function is: (a) to assist the management in ensuring that City resources are used consistent with laws, regulations and policies; (b) that City properties are safeguarded against loss wastage and misuse; (c) that financial and non-financial information are reliable, accurate and timely and its operations are economical, efficient and effective.
As mandated by Malacañang Administrative Order NO. 278, Series of 1992, the IAS activities shall include the following:
a. Ascertaining the reliability and integrity of financial and operational information and means used to identify measures, classify and report such information.
b. Ascertaining the extent of compliance with established policies, and applicable laws and regulations, and reviewing the system established to ensure compliance with government policies, plans and procedures, laws and regulation which could have a significant impact on operations;
c. Ascertaining the extent to which the assets and other resources of the institutions are accounted for and safeguarded from losses of all kinds;
d. Reviewing and evaluating the soundness, adequacy and application of accounting, financial and other operating controls and promoting the most effective control at reasonable cost;
e. Reviewing operations or programs to ascertain whether or not results are consistent with established objectives and goals and whether or not such programs are being carried out as planned;
f. Evaluating the quality of performance of groups/individual in carrying out their assigned responsibilities; and
g. Recommending corrective actions on operational deficiencies observed.
In addition to its above duties, the IAS may be called upon to perform special assignment by the Head of the Agency. However, it shall not be responsible for or required to participate in procedures which are essentially a part of a regular operating activity or in operation which are primarily responsibility of another unit in the organization.
The IAS shall be detached from all functions of routine operating character, such as the following:
a. Pre-audit of vouchers and counter-signature of checks;
b. Inspection of deliveries, although the internal auditor may, as part of his examination, observe
c. Preparation of treasury and bank reconciliation statements
d. Development and installation of systems and procedures; however, in exceptional cases, the internal
auditor may assist by the way of giving suggestions preferably during the development stage;
e. Taking physical inventories; however, the internal auditor may review the plans in advance and observe
the test-check the accuracy of counting, costing and summarizing;
f. Maintaining property records; and
g. All other activities related to operations.
1.) What is internal auditing?
Based on the Philippine Government Internal Audit (PGIAM-2011) and according to the definition under the Administrative Code of 1987 and P.D. 1445, Internal Auditing is the evaluation of management control and operations performance and the determination of the degree of compliance with laws, regulation, managerial policies and contractual obligation. It is the appraisal of the plan of organization and all the coordinate methods and measures to recommend courses of action on all matters relating to management control and operations audit.
2.) How internal audit services office was established?
In 1962, Internal Auditing Act (R.A. 3456) was passed requiring internal auditing in the National Government. This was amended in 1965 by R.A. 4177 to include government-owned and/or controlled corporations & local government in its coverage.On April 28,1992, then President Corazon C. Aquino , through Administrative Order No. 278, directed the strengthening of internal control systems of government institutions. In this Malacanang Order , the AGIA, among others, was instructed to “ensure that internal audit practices, methods and procedures are improved and updated thorough continuing education and that all audit works for each government agency are conducted in conformity with the standards of the internal audit profession.”
In compliance with AO 278 and 1997 COA Annual Audit Report, Executive Order No. 97-07 dated April 22, 1997 was issued by the Local Chief Executive to institutionalize the Internal Services Office. Under this Executive Order, IAS shall be the integral part of the Office of the City Mayor and will be in its direct supervision and control.On April 14, 2004, President Gloria Macapagal-Arroyo signed the Administrative Order No. mandating all heads of national government agencies (NGAs), government -owned and controlled corporations (GOCCs), government financial institutions (GFIs), state universities and colleges (SUCs) local government units (LGUs) to immediately organize an Internal Audit Service in their respective offices, which shall function an accordance with the policies established by the provisions of R.A. 3456, as amended by R.A. 4177. The Department of Budget and Management (DBM) issued Budget Circular NO. 2004-4 dated March 22, 2004 and amended on April 14, 2008 by DBM Circular No. 2008-5. This circular was issued to provide guidelines on the organization and staffing of internal auditing units (IAUs) to all national government agencies (NGAs), government-owned and controlled corporations (GOCCs), government units (LGUs).The latest issuance on internal control an DBM Circular No. 2008-08 entitled National
Guidelines on Internal Control Systems (NGICS).
3.) What are the scopes of internal auditing?
The internal audit activity must evaluate the adequacy and effectiveness of controls in
responding to risks within the organization’s governance, operations and information system
a. Achievement of the organization’s strategic objectives;
b. Effectiveness and efficiency of operations;
c. Reliability and integrity of financial and operational information;
d. Safeguarding of assets; and
e. Compliance with laws, regulations, policies, procedures, and contracts.
4.) Is there a certain principles to be an effective Internal Auditor?
Yes, there is, We adhere to the principles of Code of Ethics for Government Internal Auditor
and abide by these principles to become an effective Internal Auditor.
CODE OF ETHICS
Internal auditors are expected apply and uphold the following principles:
The integrity of internal auditors establishes trust and thus provides the basis for reliance on
Internal auditors exhibit the highest level of professional objectivity in gathering, evaluating, and communicating information about the activity or process being examined. Internal auditors make a balanced assessment of all the relevant circumstances and are not unduly influenced by their own interests or by others in forming judgments.
Internal auditors respect the value and ownership of information they receive and do not disclose information without appropriate authority unless there is a legal or professional obligation to do so.
Internal auditors apply the knowledge, skills, and experience needed in the performance if internal audit services.
Rules of Conduct
1. Integrity Internal Auditors:
1.1. Shall perform their work with honesty, diligence, and responsibility.
1.2. Shall observe the law and make disclosures expected by the law and the profession.
1.3.Shall not knowingly be party to any illegal activity, or engage in acts that are
discreditable to the profession of internal auditing or to the organization.
1.4.Shall respect and contribute to the legitimate and ethical objectives of the
2. Objectivity internal auditors:
2.1. Shall not participate in any activity or relationship that may impair or be presumed to
impair their unbiased assessment. This participation includes those activities or relationships
that may be in conflict with the interests of the organization.
2.2. Shall not accept anything that may impair their professional judgment.
2.3. Shall disclose all materials facts known to them that, if not disclosed, may be distort the
reporting of activities under review.
3. Confidentiality internal auditors:
3.1. Shall be prudent in the use and protection of information acquired in the course of their
3.2. Shall not use information for any personal gain or in any manner that would be contrary
to the law or detrimental to the legitimate and ethical objectives of the organization.
4. Competency Internal auditors:
4.1 Shall engage only in those services for which they have the necessary knowledge, skills,
4.2 Shall perform internal audit services in accordance with the International Standards for
the Professional Practice of Internal Auditing.
4.3. Shall continually improve their proficiency and the effectiveness and quality of their
5. How do internal and external auditor differ?
External auditors and internal auditors are both interested in the manner in which the financial and accounting activities of the organization the both serve are being handled. The internal auditor’s
interest is more on the effectiveness of the controls established for the operations as well as the operating performance of the units in management while the external auditor’s interest lies more
on the fairness of representations of management, reflected in its financial statements. (Internal Auditing-Principles and Practices by Cecilio L. Dizon) Although they are independent of the activities they audit, internal auditors are integral to the organization and provide ongoing monitoring and assessment of all activities. On the external are independent of the organization, and provide an annual opinion on the financial statements.Internal and external auditor both adhered to codes of ethics and professional standards set by their respective professional associations. There are, however, major differences with regard to their relationships to the organization, and to their scope of work and objectives.
The office of the Secretary to the Mayor, being a part of the executive arm of the Office of the City Mayor, shares the role of promoting general welfare of the City and its constituents through efficient, effective and economical governance. It exercises the general super vision and control over all programs, projects, services, and activities of the City Government with the “Tao ang Una ! ” policy governance and enforces all laws and ordinances relative to the governance of the City. It serves as the people’s venue in directing their correspondences and communications for the City Government of Caloocan and our City Mayor, Oscar G. Malapitan.
Q: Where and how can we make request/s for recommendation, solicitation, etc.?
A: its “RECEIVING” area. It is advised that all requirements* be prepared upon/before submission to ensure that all documents may be properly received and/or forwarded to the appropriate office or department. After submission, a receiving copy or letter acknowledging receipt of letter of request or other pertinent documents will be given to the person making the request.
Q: How do we follow-up or monitor the progress of our requests?
A: OFFICE OF THE SECRETARY TO THE MAYOR AT THE CITY TRUNK LINE 288-8811 LOC. 2238 OR 3365604. You will be asked to provide the CONTROL NUMBER of the letter or concern you are following-up. This can be seen at the “RECEIVED” stamp.
Q: For how long do we have to wait before we get a feedback on our request?
A: requests per working day. You may refer to the following table which provides the usual time-frame for services. Note that these time-frame may increase or decrease depending on the availability of the signatory per department:
1. Authority to Travel (for Local Government Employees
2. Anti-Rabies Vaccination 1 working day
3. Medical Assistance (Solicitation) 2-3 working days
4. Financial Assistance (Solicitation) 2-3 working days
5. Endorsement Letter/Referral letter to PCSO and/or Vice
6. Recommendation letter for employment 1-3 working days
7. Certification (i.e. Barangay Leave Credits, Incumbency,
8. Printed message or Speech from the Hon. City Mayor 5-6 working days
9. Request for Scheduled Meeting or attendance of the
All letters of request may be submitted to the Office of the Secretary to the Mayor in Requests and other correspondences or concerns may be monitored by CALLING THE Processing of the request/s depend of the nature of request and on the volume of
Services/Concern/Request Time frame and Officials)
1-2 working days
1 working day
President Jejomar Binary for Medical/Burial Assistance
1-3 working days
7 working days
Q: Will our request/s be granted?
A: Your requests MAY OR NOT be granted depending on circumstances, funds, and laws that have to be considered in addressing your request and concerns. Each will have to be thoroughly studied by corresponding officers and departments to ensure that proper action may be taken and that each action are within the purview of existing law.
1. Acts as the lead coordinator among the different departments and head of offices with regard to all management and administration related programs and projects.
2. Serves as primary conduit among City Government offices in delivering effective basic services to City constituents.
3. Ensure that all City standard operation procedures, rules,regulations and policies are properly implemented and observed for the benefit of people of Caloocan.
The City Administrator’s Office envisions taking the lead among other city Departments and/or offices in the effective implementation of all approved City Clans and strategies with the primary aim of serving the people of Caloocan with the highest standards.
- The office of the mayor is tasked with promoting the general welfare of the City and its constituents through the efficient, effective, relevant and economical governance.
- It exercises general supervision and control over all programs, projects, services and activities of the City Government which aims to put emphasis on prioritizing the citizens’ needs at the core of its development agenda, “Tao ang Una”. The office serves as the coordinating body which goal is to maximize the generation of resources and revenues and apply the same to the effective implementation of development plans, programs, objectives and priorities to ensure the delivery of basic services and adequate facilities.