Partido State University

PARAMETER D

Governance – Accountability

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SYSTEM – INPUTS AND PROCESSES

S.1 There are written policies and guidelines in the use of various funds.

S.1.1 REGULAR FUND

National Budget Circular No. 595 2025 Guidelines on the Release of Funds for 2025
National Budget Circular No. 595-A 2025 Amending Item 4.2 of National Budget Circular (NBC) No. 595 Dated January 20, 2025 on the Guidelines on the Release of Funds for Fiscal Year (FY) 2025
National Budget Memorandum No. 154 2025 Budget Priorities Framework for the Preparation of the FY 2026 Agency Budget Proposals Under Tier 2
NBM No. 155 s. 2025 Budget Priorities Framework for the Preparation of the FY 2026 Agency Budget Proposals Under Tier 2 (Part II)
NBM No. 152 s. 2024 Budget Priorities Framework for the Preparation of the FY 2025 Agency Bud get Proposals Under Tier 2 (Part II)
NBM No. 147 s. 2023 Budget Priorities Framework for the Preparation of the FY 2024 Agency Bud get Proposals Under Tier 2

S.1.2 Operational and Administrative Policies

S.1.3 INCOME

CHED Memo Order No. 20 s. 2011 - Policies and Guidelines for the Use of Income, Special Trust Fund and Programs of Receipts and Expenditures of the SUC (Aug.4, 2011)

S.1.4 BUSINESS RELATED FUND

Production Manual

S.1.5 TRUST FUND

CHED Memo on the Guidelines on the Use of Various Scholarship grants/subsidies

S.2 There are systems for monitoring and evaluation to ensure compliance with laws and rules on government expenditures.

S2.1 Finance Quality Objectives and Strategic Action Plan 2025
- Accounting Unit
- Budget Unit
S2.2 Financial Monitoring and Reporting Systems
- Statement of Appropriations, Allotments, Obligations, Disbursements, and Balances (SAAODB) (June 30, 2025, March 31, 2025 and December 31, 2024)
- Summary Reports on Disbursements (January to August 2025, December 2024)
Quarterly Physical Reports of Operations (BAR No.1) (June 30, 2025, March 3, 2025 and December 31, 2024)

S.3 Stakeholders are aware of the laws and rules on Government Expenditures.

S.3.1 Personnel had attended various trainings, seminar, webinar, coordination meetings

S.3.2 Conduct of training/seminar for stakeholders

IMPLEMENTATION

I.1 The HEI follows the processes set in the internal control system to ensure accountability.

I.2 Appropriate actions are done to address findings in internal/external audit reports performed by appropriate internal audit office, the COA and other external independent bodies.

Agency Action Plan and Status of Implementation Audit Observation and Recommendation AAPSI CY 2023 as of January 2025 and AAPSI CY 2024 as of August 2025
Conduct of Physical Inventory for Property, Plant and Equipment Memorandum 296 s. 2025
Conduct of meetings discussing the Audit Observation Memoranda ( AOM) and submission of the response (see minutes of meetings and reply letter re: PCF)

I.3 Funds provided by agencies and individuals are used for the intended purposes, with the Governing Body ensuring the proper use and monitoring of results.

Scholarship and Subsidy Fund Report - Regular reporting on programs like TES, Tulong Dunong, CHED Merit Scholarships, and CoScho showing funds were used for its intended purposes and properly disbursed to its intended beneficiaries (See ParSU Accountability Reports)

I.4 The Administration ensures that funds are allocated in accordance with the approved budget of expenditures, and under specified terms and conditions.

OUTCOME/S

O.1 Fund utilization is effective.

O.2 Accounting of funds is robust

O.3 There is unqualified Annual Audit Report.

Audit Report December 31, 2020

O.4 Disallowances are minimal.

O.5 Required reports are prepared and submitted on time.

Monitoring of the Submission of Required Reports-Accounting Unit (2025)
Monitoring of the Submission of Required Reports-Budget Unit (2025)
Transmittal of Financial Reports including Notes to FS, Summary of Disbursement and Bank Recon to COA 2024 and 2025
Budgetary Reports submitted through DBM Unified Reporting System

BEST PRACTICES:

Budgeting Decision-Support Technique

PERFORMANCE AND BUDGET UTILIZATION REVIEW

Meeting deadlines including tax related report

Monitoring of the Submission of Required Reports-Accounting Unit (2025)

Strengthening Internal Control

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