Proposed Agenda 2018.docx

Republika ng Pilipinas

National Irrigation Administration (Pambansang Pangasiwaan ng Patubig) Lungsod ng Quezon

Board Audit Committee Meeting Agenda 1. Internal Audit Charter Review and approval of NIA Board Audit Committee and Internal Audit Services Charter 2. Risk Based Audit Plan CY 2019 Sept 24, 2018 - IAS requested key process owners (Engineering, Operations, Finance and Administrative Departments) to submit respective registers in preparation for IAS Risk Based Audit Planning CY 2019. 3. Review of Audit

3.1. Deviations from previous audit plan (CY 2018) a. Difficulties or Delays b. Restrictions/Limitations Encountered 3.2. Significant matters and discoveries a. Financial & Operations Audit  Non compliance with Sec 38 and Annex C Period of Action on Procurement Activities; Sec 34 Post Qualification of Revised

IRR of RA 9184  Non Compliance with the following provisions/annex E of the Revised IRR of RA 9184 o Sec 1 Variation Order o Sec 8 Liquidated Damages o Sec 9 Suspension of Works o Sec 10 Extension of Contract Time o Item 3.A Guidelines on Termination of Contracts

 Non compliance with the provisions of COA Circular No. 2012001 dated June 14 2012 Payment of contractor’s claims

without valid and legal supporting documents i.e. expired performance bond for contracts granted with time extension  Non withholding of 10% retention from PBs on some contracts/posting of related surety bond  Non reclassification of long completed projects to proper asset accounts  Delayed remittance of statutory contributions (GSIS, Philhealth, HDMF) resulting to payment of penalty. b. Organization & Management Audit  No regular reconciliation of property and accounting records RO and CO for transferred equipment  Improper/non disposal of unserviceable material and equipment  Irregularities in leave administration i.e. erroneous computation of leave credits, availment of solo parent leave with expired relevant ID, employee on rehabilitation leave yet earning leave credits  Irregularities in procurement of good process, i.e., non inclusion of regional PPMP to the consolidated APP (commonuse supplies), non issuance of blanket resolution by the BAC RO for the adoption of alternative mode of procurement 3.3. Unresolved matters a. Liquidated Damages  Non collection of liquidated damages from contractors whose contracts were terminated (Sta Josefa/PIDP UCRIS/ZRIS, SRIP Projects) b. Uniform and Clothing Allowance  No action taken on the refund of payment for undelivered uniform materials/services (CO/Region 7&8) 4. Other Matters