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Parameter E
SYSTEM – INPUTS AND PROCESSES
S.1. The unit heads are fully aware of the risk encountered in management.
Supporting Evidences:
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
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:
Rationale
Definition of Terms
Functions, Duties and Responsibilities of the IGP Evaluation Committee
Composition
IGP Evaluation Committee Secretariat
Evaluation Procedures
Effectivity
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
Executive Summary
Resolution No. 4, series of 2019
Summary of Evaluation Matrix by the IGP Committee Members
Executive Summary
Resolution No. 1, series of 2020
Summary of Evaluation Matrix by the IGP Committee Members
Executive Summary
Resolution No. 2, series of 2020
Summary of Evaluation Matrix by the IGP Committee Members
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
I.2. The Institution conducts Risk Assessment and Risk Response activities.
Supporting Evidences:
b. 2018 to 2022 Photos of Risk Management Lecture and Assessment conducted
c. Risk Management Highlights and Photos of the Zoom Meeting - October 26, 2021
d. Risk and Opportunities Management Training-Workshop conducted - March 7, 9 and 11, 2022
Quality Management System Memorandum No. 5, s. 2022 - Program of Activities and Online Registration Form
Proceedings Report, Evaluation and Photos
Certificate of Appreciation as Panel Reactor of Director Aranza and Chief Macapagal
Certificate of Participation of Engr. David
e. 2018 to 2021 Summary of Risk Management Report Evaluation and Recommendations by the Committee
g. 2021 Fourth Quarter PUP Sector Offices Risk and Opportunities Management Committee Report
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):
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
Procurement Management Office (PMO):
Negotiated Procurement-Small Value Procurement
Public Bidding for Goods, Services and Infrastructure
Annual Procurement Plan Preparation
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
Human Resource Management Department (HRMD):
Training Implementation
Training Proposal Preparation and Approval
Preparation of Special-Order Request
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
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)
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
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
l. Sample Fire Insurance Policy - January 1, 2022 to December 31, 2022
Facilities Management Office (FaMO):
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
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
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
BEST PRACTICES
Effective University Risk Management System
Efficient Implementation of Baseline Assessment of Internal Control System (BAICS)
Internal Post-Audit of Liquidation and Reimbursement Claims
Effective University Risk Management System
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.
Supporting Evidences:
a. 2018 Risk Management Manual
b. 2019 to 2022 Risk Management Committee Special Order
e. 2018 to 2022 Photos of Risk Management Lecture and Assessment conducted
f. 2020 Risk Management Committee Meeting and Orientation (Updates and Photos)
h. 2022 Photos of Risk Management Report Presentation and Committee Meeting
i. 2022 First Quarter Photos of Risk and Opportunities Management Report Assessment
Efficient Implementation of Baseline Assessment of Internal Control System (BAICS)
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.
Supporting Evidences:
a. 2022 Laguna State Polytechnic University Benchmarking Request Letter
b. 2021 Board Certification of Approved Audit Plan for Calendar Year 2022
c. Approved Annual Audit Plan for Calendar Year 2022 (including BAICS)
e. Overview and Impact of Baseline Assessment of Internal Control System
f. BAICS Internal Control Checklist
g. 2022 First to Third Quarter BAICS Special Order
h. Sample BAICS Request Letter - Procurement Management Office
i. Sample BAICS Summary of Observations (SOB) - Procurement Management Office
j. Sample of Baseline Assessment Report (BAR) - Procurement Management Office
Internal Post-Audit of Liquidation and Reimbursement Claims
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.
Supporting Evidences:
a. Process Manual - Post Audit on Liquidation and Reimbursement Claims
c. Post Audit Guidelines of Random Sampling Selection for Liquidation and Reimbursement Claims
e. Sample of Post Audit Summary of Findings and Observations
f. Photos of Post Audit Coaching and Mentoring of Internal Audit Office personnel
g. Post Audit Discussion with Accounting Department and Fund Management Office personnel
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