Parameter E
AWARENESS AND MANAGEMENT OF RISK

SYSTEM – INPUTS AND PROCESSES

S.1. The unit heads are fully aware of the risk encountered in management.

Supporting Evidences:

a. Risk Management Overview:

  • PUP Risk Management Structure

  • Definition of Risk Areas

  • Broad Risk Areas

  • 2018 PUP Risk Management Committee

  • 2018 Risk Management Committee Specific Functions

  • 2018 Risk Management Sub-Committee

  • Risk Management Sub-Committee Functions

  • Risk Management Process

  • Commonly Found Risks in Higher Education Institution (HEI)

b. Risk Management Committee Special Order:

  • No. 4513, s. 2019 - University Quality Management System Committees and Sub-Committees: Risk and Opportunities Register

  • No. 2352, s. 2021 - Risk and Opportunities Management Committee

  • No. 1592, s. 2022 - University Quality Management System Core Team, University Document Control Committee, University Risk and Opportunities Management Committee and Focal Persons for the Risk Opportunities and Documents Control

  • No. 1701, s. 2022 - Office of the Executive Vice President Sector's Quality Management System Technical Working Committee: Risk and Opportunities Management

c. Risk Management Memorandum and Communication:

  • Submission of Risk Assessment Forms - August 14, 2018

  • Risk Update to Risk Management Committee - October 31, 2018

  • Risk Monitoring Using the New Instrument - October 15, 2020

  • No. 18, s. 2021 - Submission of the Quarterly Risk and Opportunities Management Report (QROMR) for July to September 2021

  • No. 20, s. 2021 - Presentation of the Sectoral Quarterly Risks and Opportunities Management Report (QROMR) for July to September 2021

  • No. 7, s. 2022 - Submission of the 2022 First Quarter Sector Risks and Opportunities Management Consolidated Report

  • No. 10, s. 2022 - Revision and Updating of Identified Risk Statements

  • No. 11, s. 2022 - Submission of the 2022 Second Quarter Sector Risks and Opportunities Management Consolidated Report

d. 2018 to 2022 Email Correspondence - Reminders of the Risk Management Committee and Submission of Risk and Opportunities Management Report of the office Unit Heads

e. Sample of Status Monitoring of Submission of the Quarterly Risks and Opportunities Management Report of the University - April to June 2021

f. 2019 to 2022 Photos of Risk Management Discussion and Consultation requested by the Unit Heads and their Representatives

g. Risk Management Report Presentation and Committee Meeting with Sector Representatives and Unit Heads - February 4 and 8, 2022

h. Office of the Vice President for Finance (OVPF) Sector Offices Quarterly Risk and Opportunities Management Consolidated Report:

  • Revised Risk Statements by each OVPF Sector Offices as of June 10, 2022

  • 2022 First Quarterly Risk and Opportunities Management

  • 2022 Second Quarterly Risk and Opportunities Management

S.2. A finance team studies, manages, and evaluates major financial investments.

Supporting Evidences:

a. Executive Order No. 47, s. 2021 - Revised Guidelines of the PUP Income Generating Project (IGP) Evaluation Committee:

  • Rationale

  • Definition of Terms

  • Functions, Duties and Responsibilities of the IGP Evaluation Committee

  • Composition

  • IGP Evaluation Committee Secretariat

  • Evaluation Procedures

  • Effectivity

b. Special Order:

  • No. 0708, s. 2018 - Committee on Income Generating Projects

  • No. 1809, s. 2021 - IGP Committee Members

  • No. 3110, s. 2021 - IGP Evaluation Committee

c. Report of Income Generating Projects for FY 2017 to 2021

d. List of Income Generating Projects of the University

e. 2022 Board Certification of Approved New and Standardized Rental Rate

f. New and Standardized Rental Rate for Commercial Use of Food and Non-Food Stalls in PUP Manila:

  • Executive Summary

  • Resolution No. 3, series of 2022

  • Income Generating Project Proposal

  • 2015 and 2017 Board Certification of the Approved New Rental Scheme for Food and Non-Food Stalls

  • Market Survey of Food and Non-Food Stalls' Rental Fees among State Universities and Colleges

g. Observations on Overnight Parking:

  • Objective

  • Letter sent to PUP President

  • Memorandum Order No. 025, s. 2016 - Overnight Parking Inside the University Campuses

  • Memorandum Order No. 020, s. 2017 - University Campus Traffic and Parking Management Guidelines

h. Memorandum Order No. 22, s. 2018 - Revised Guidelines on Overnight Parking

i. Official provider of College, Senior High School and Physical Education (P.E.) Uniforms of PUP Students for the period of July 2019 to October 2020:

  • Executive Summary

  • Resolution No. 4, series of 2019

  • Summary of Evaluation Matrix by the IGP Committee Members

j. Official Service Provider of Transcript of Records and Graduation Rites Photo for Senior High School, Undergraduate and Graduate Programs' Commencement Exercises 2020:

  • Executive Summary

  • Resolution No. 1, series of 2020

  • Summary of Evaluation Matrix by the IGP Committee Members

k. Official Service Provider of Toga Rental for Senior High School, Undergraduate and Graduate Programs' Commencement Exercises 2020:

  • Executive Summary

  • Resolution No. 2, series of 2020

  • Summary of Evaluation Matrix by the IGP Committee Members

l. Blank Form of IGP Evaluation Matrix

IMPLEMENTATION

I.1. The financial timeliness is regularly observed.

Supporting Evidences:

a. 2018 to 2021 Matrix of Timeliness Submission of Trial Balance and Breakdown of Cash Advance

b. 2018 to 2021 Submission of PUP Year-End Financial Statement

c. 2017 to 2021 Quarterly Submission of the following Budget and Financial Accountability Reports:

  • Statement of Appropriations, Allotments, Obligations, Disbursements and Balances

  • Summary of Appropriations, Allotments, Obligations, Disbursements and Balances by Object of Expenditures

  • List of Allotments and Sub-allotments

  • Statement of Approved Budget, Utilization, Disbursements and Balances

  • Statement of Approved Budget, Utilization, Disbursements and Balances by Object of Expenditures

  • Monthly Report of Disbursement

  • Quarterly Report of Revenue and Other Receipts

  • Quarterly Physical Report of Operations

d. Rental Payment Schedule of Food and Non-Food Stall Concessionaires in PUP Manila and Satellite Campuses for the month of December 2019

e. 2022 Approved New and Standardized Rental Rate for Commercial Use of Food and Non-Food Stalls in PUP Manila

f. 2021 and 2022 Sample Photos of Income Generating Projects Coordination Meeting and Discussion for Implementation

I.2. The Institution conducts Risk Assessment and Risk Response activities.

I.3. The Institution implements its financial strategy and spends its operating and budget through well-defined processes and administrative structures.

Supporting Evidences:

Budget Services Office (BSO):

a. Board Certification - Approved the Fiscal Year 2017 to 2021 Internal Operating Budget with Expenditure Program by Major Final Output, Program/Activity/Project from General Fund and Special Trust Fund

b. Process Manual - Disbursement Voucher Preparation

c. National Budget Memorandum No. 138 - National Budget Call for Fiscal Year (FY) 2022:

  • Annex A - Guidelines in the Computation of Tier 1 and 2 Levels

  • Annex B - Budget Preparation Guidelines, Forms and Instructions

  • Annex C - Calendar of Activities

d. Budget Services Office Forum cum Workshop for FY 2022 - February 16, 2021

  • Office Memorandum No. 04, s. 2021 - Preparation and Submission of Fiscal Year 2022 Budget Proposals and Budget Forum

  • Budget Forum Program of Activities

  • Attendance Form

  • Proceedings Report

  • Sample Certificate of Participation

e. Sample of Disbursement Voucher

f. Sample of Budget Allocation, Expenses and Balances - Internal Audit Office as of December 31, 2021 and September 05, 2022

Procurement Management Office (PMO):

g. Process Manual:

  • Negotiated Procurement-Small Value Procurement

  • Public Bidding for Goods, Services and Infrastructure

  • Annual Procurement Plan Preparation

h. Revised Implementing Rules and Regulations of Republic Act No. 9184: Government Procurement Reform Act (Updated as of December 31, 2021)

i. Pamphlet on How to Prepare Procurement Related Documents

j. Sample of Procurement and Accounting Related Forms and Documents:

  • Project Procurement Management Plan (PPMP)

  • Budget Service Office Expenditure Classification for PPMP

  • Supplemental Annual Procurement Plan (APP)

  • Purchase Request (PR)

  • Certificate as to Availability of Funds/Allotment Certificate

  • Request for Quotation

  • Invitation to Bid

  • Quotations Submitted

  • Bids and Awards Committee (BAC) Technical Working Group Evaluation

  • BAC Resolution Recommending Award of Contract to the Supplier with the Lowest Calculated and Responsive Quotation

  • Executive Summary for Board Approval

k. Sample of Procurement Management Office Coordination Meeting Proceedings Report - January 30, 2020

Human Resource Management Department (HRMD):

l. Process Manual:

  • Training Implementation

  • Training Proposal Preparation and Approval

  • Preparation of Special-Order Request

m. Memorandum Order:

  • No. 029, s. 2017 - Attendance of PUP Officials, Faculty Members and Administrative Employees in Seminars, Conferences, Conventions, Training Sessions or Courses and Other Similar Activities

  • No. 15, s. 2019 - Revised Guidelines on the Participation of Officials, Faculty Members and Administrative Employees in Staff Development, Seminar and Training Activities

  • No. 03, s. 2022 - 2022 Training Needs Assessment

  • No. 15, s. 2022 - Guidelines on the Issuance of Special Order and Certificate of Compliance for Attending or Participation in Free Trainings, Seminars/Webinars, and Staff Development Activities

n. Sample of Training Attended with Complete Documentation - Risk Management Training attended by the Internal Audit Office personnel - June 1 to 3, 2022

OUTCOME/S

O.1. The HEI is solvent, financially stable, and sustainable because of appropriate systems and structures that safeguard its assets.

Supporting Evidences:

a. Submission of Budget and Financial Accountability Reports for the Quarter Ending June 30, 2021:

  • Summary of Appropriations, Allotments, Obligations, Disbursements and Balances by Object of Expenditures

  • Statement of Appropriations, Allotments, Obligations, Disbursements and Balances

Property and Supply Management Office (PSMO):

b. Organizational Structure (including Duties and Responsibilities of PSMO personnel)

c. Process Manuals:

  • Releasing of Property

  • Renewal of Property, Plant & Equipment and Car Insurance

  • Renewal of Car Registration

  • Return of Property and Semi-Expendables

  • Updating of Property Ledger

  • Conduct of Physical Inventory

  • Conduct of Physical Count of Inventories

d. Special Order No. 3210, s. 2022 - Inventory Committee in relation to the Conduct of Physical Count of Property, Plant, and Equipment on September to December 2022

e. Inventory Committee Memorandum No. 01, s. 2022 - Property Inventory Plan and Proceedings Report with Photos of 2nd Virtual Orientation/Reorientation on Physical Count of Property, Plant, and Equipment last September 1, 2022

f. Photos of Actual Physical Count of Inventories conducted by Property & Supply Management Office, Internal Audit Office and Accounting Department personnel - January to March 2021

g. PSMO Officials Coordination Meeting Proceedings Report and Photos - December 2 to 3, 2021

h. Supply Inventory Section Accomplishment Report - December 1 to 31, 2021

i. Property Inventory and Disposal Section Accomplishment Report - December 1 to 31, 2021

j. University Storeroom Section Monitoring Form - July 30, 2021 to September 1, 2022

k. Sample of Property Acknowledgement Receipt (PAR)/Inventory Custodian Slip (ICS) Preparation Monitoring - July to December 2021

l. Sample Fire Insurance Policy - January 1, 2022 to December 31, 2022

m. Sample of Blank PSMO Forms - Gate Pass, Property Acknowledgement Receipt (PAR) and PAR for Returned Equipment and Other Properties

Facilities Management Office (FaMO):

n. Reference Manual - Facility and Equipment Maintenance and Process Manual - Facility and Equipment Maintenance: Corrective Maintenance

o. Memorandum Order No. 14, s. 2019 - Space and Rooms Utilization Guidelines

p. Space and Rooms Utilization Report - June 15, 2021

q. Highlights of Accomplishment - July 25, 2018 to September 11, 2018

r. Preventive Maintenance Plan - 2021 to 2024

s. Sample Monitoring Reports:

  • Summary of Major and Minor Works of Electrical Maintenance Services Section - January to November 2021

  • Lights and Sounds System of Equipment Maintenance Services Section Accomplishment - January to November 2021

  • Lights and Sounds System of Equipment Maintenance Services Section Inventory of Equipment - June 2021

t. Sample FaMO Forms - Job Order Form and Borrowers Slip

General Services Office (GSO):

u. Process Manual - Vehicle Maintenance

v. Sample Monitoring Reports - Vehicle Monthly Monitoring, Request for Repair/Preventive Maintenance and University Vehicle Repair for the month of July and August 2022

w. Sample GSO Forms - Service and Action Request Form and Request for Official Vehicle

O.2. The financial sustainability of the HEI results from the effective and efficient fiscal management of persons/teams clearly designated by the governing body.

Supporting Evidences:

a. Special Order No. 2797, s. 2022 - University Finance Committee

b. University Finance Committee Minutes of the Meeting - June 10, 2022

c. 2017 to 2020 Statement of Management's Responsibility for Financial Statements

d. Budget and Financial Accountability Reports submitted for the Quarter Ending June 30, 2021:

  • Statement of Approved Budget, Utilization, Disbursements and Balances (for Off-Budgetary Funds)

  • Statement of Approved Budget, Utilization, Disbursements and Balances by Object of Expenditures (for Off-Budgetary Funds)

  • List of Allotments and Sub-Allotments

  • Monthly Report of Disbursements

  • Quarterly Report of Revenue and Other Receipts

  • Quarterly Physical Report of Operation

e. Bids and Awards Committee Members Special Order:

  • No. 1226, s. 2019 - Bids and Awards Committee Secretariat

  • No. 3908, s. 2019 - Provisional Bids and Awards Committee Members

  • No. 1677, s. 2020 - Bids and Awards Committee

  • No. 1075, s. 2021 - Technical Working Group for Infrastructure and Technical Working Group for Goods and Services

f. Minutes and Photos of Bids Opening - Rebidding of the Procurement of Various Laboratory Equipment for the PUP Mechanical Engineering Advance Fabrication Laboratory and Training Center - June 17, 2022

g. Bids and Awards Committee and Procurement Management Office Performance Report as of October 26, 2020

BEST PRACTICES

  1. Effective University Risk Management System

  2. Efficient Implementation of Baseline Assessment of Internal Control System (BAICS)

  3. Internal Post-Audit of Liquidation and Reimbursement Claims

Effective University Risk Management System

As part of the Quality Management System, under the guidance of the Quality Management Representative and Vice President for Research, Extension and Development, the Risk Management Committee is able to educate and enforce the need of a risk-based thinking and attitude when approaching various office processes and the University recognizes that Effective Risk Management System is an integral part of good governance and best management practice that assists the University to meet its statutory objectives and deliver on its Strategic Plan.

Efficient Implementation of Baseline Assessment of Internal Control System (BAICS)

As per approved Audit Plan and as per compliance with COA Audit Observation Memorandum (AOM) No. 2021-015 (20), the Internal Audit Office implemented the Baseline Assessment of Internal Control System in various offices and departments in PUP Main Campus, Branches and Satellite Campuses to determine the extent of compliance and assess the adequacy of controls embedded in operating and support systems/units, as well as evaluate the performance of programs, projects and activities of the office.

Internal Post-Audit of Liquidation and Reimbursement Claims

To ensure that all liquidation or reimbursement claims are valid and in no way irregular, unnecessary, excessive, extravagant, or unconscionable, the University institutionalized the liquidation and reimbursement claim process through Executive Order No. 20, series 2021 by letting the claim undergo through a post audit by the Internal Audit Office.