Functional Statement

The Local Government of Manolo Fortich has established the Municipal Internal Audit Services Office by the virtue of Ordinance No. 2018-1237 Series of 2018 dated December 13, 2018, as a key component of LGU-Manolo Fortich governance framework.

Declaration of Policy

The Municipality of Manolo Fortich recognizes the important role of internal auditing in adding value to and improving the operations of the municipal government and shall strengthen, maintain and support MIASO as a department under the direct supervision and control of the LCE which shall function in accordance with the policies established by the provision of RA No. 3456, as amended by RA No. 4177, otherwise known as the “Internal Auditing Act of 1962”, its IRR and all subsequent laws, rules and regulations.

In compliance with Administrative Order (AO) No.  70, dated April 14, 2003 directing all heads of government offices including LGUs to immediately organized an Internal Audit Service in their respective offices; DBM Budget Circular No. 2004-4, Guidelines on the Organization and Staffing of IAS/Us; and CSC Memorandum Circular No. 12 s. 2006 provides for the qualification standards for IAS position were likewise issued in connection with the establishment of an Internal Audit Service. The duties and responsibilities of the MIAS personnel shall follow the specified internal audit functions embodied in the same circular.

Mandate

The Municipal Internal Audit Services Office was created with the duty and responsibility to assist the management in ensuring that the municipal resources are used consistent with laws, regulations and policies; that the municipal properties are safeguarded against loss, wastage and misuse; that the financial and non-financial information are reliable, accurate and timely; and its operation are economical efficient and effective.

Functional Statement

As the assigned unit in the appraisal of the Internal Control System within the LGU-Manolo Fortich, The MIASO Head is accountable to the LCE or Presiding Officer of the Sanggunian for the efficient and effective operation of the internal audit function.

 

The functions of the MIASO are as follows:

1. Advise the LCE of Presiding Officer of the Sanggunian on all matters relating to the separate evaluation of the Internal Control System of Executive and Legislative Branches, respectively;
2. Conduct management and operations audit of LGU functions and programs, projects and activities (PPAs) with outputs and determine the degree of compliance with their mandate, policies, government regulations, established objectives, systems and procedures/processes, and contractual obligations;
3. Review and appraise systems and procedures, organizational structures, management practices, records, reports and performance standards of LGU-Manolo Fortich.
4. Analyze and evaluate internal control deficiencies, conduct Root Cause Analysis (RCA) in cases when controls are weak and recommend realistic courses of action (corrective and preventive measures) for the LCE or the Presiding Officer of the sanggunian to consider; and
5. Perform such other internal audit-related duties and responsibilities, as may be assigned or delegated by the LCE or the Presiding Officer of the Sanggunian or as may be required by law.

It is worth noting that the nature of advisory services that the MIASO provides to its principal should not be misconstrued as consulting activity, MIASO is an integral part of LGU-Manolo Fortich whose personnel are covered by the civil service law, rules and regulations.

Moreover, the internal audit being undertaken by the MIASO is not same as fraud audit. Nevertheless, at any point during the conduct of internal audit engagement, when significant risks or issues arise that require immediate action, the MIASO will prepare and interim report to be submitted to the LCE to communicate findings, issues and problems that may affect the conduct of audit and expose the LGU-Manolo Fortich to considerable risks.

Vision

The Municipal Internal Audit Services Office of MGO Manolo Fortich will be regarded as a Trusted and Independent Office that promotes Excellence in Governance and Public Service Delivery through adding value, assurance and advisory services to the LCE, management, staff and stakeholders.

Mission

The Municipal Internal Audit Services Office will enhance and protect the Municipality of Manolo Fortich by supporting the LCE and the management through providing independent, objective and professional internal audit services. We strive to add value and improve the municipal operations, governance, risk management and control processes through the provision of risk-based, independent and objective assurance and insights. Through our service, we aim to enhance accountability, transparency, efficiency and ensure that the municipal resources are utilized responsibly and in the best interest of our community.

Values

• Independent and Objectivity - We maintain our independence and objectivity to ensure that our assessments and recommendations are unbiased and focused on the best interest of the LGU.
• Accountability - We are willing to accept responsibility for our actions and take ownership of the work assigned to us.
• Confidentiality - We safeguard the confidentiality of sensitive information and data entrusted to us. Your trust in our ability to protect your information is of utmost importance.
• Collaboration and Communication - We collaborate with all levels of management and departments, fostering open and transparent communication. We seek to understand your unique needs and challenges to provide insightful recommendations.
• Ethical Conduct - We conduct ourselves with the highest ethical standards, adhering to all applicable laws, regulations and professional standards.
• Professionalism and Competence - We are committed to the highest standards of professionalism and competence. Our team is continuously trained and educated to stay updated with LGUs best practices and evolving risks.

Transparency - We communicate our findings and recommendations clearly and transparently, ensuring that stakeholders have the information needed to make informed decisions.

Organizational Structure

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