Internal Control Office

VISION

An Office of well-trained and highly motivated government auditors responsive to the call for an honest, efficient and effective government and committed to the high standards of public service through a strong internal audit program in the bureaucracy.

MISSION

The Internal Control Office (ICO) is tasked to monitor control systems to determine compliance with the existing auditing regulations, city’s policies, procedures, rules, ordinances by all offices within the Cebu City Government by furnishing internal control system analysis, evaluation and recommendations.

GOAL

Internal Control Office, Cebu City Government to be the best professionally performing internal audit functions and sharing the expertise in fiscal management among other LGUs of Cebu province.

LEGAL BASIS:

  • R.A. 3456 as amended by A. A. 4177
  • Sec. 27 of P.D. 898
  • COA Circular No. 77-48 dated January 31, 1977 (Basic Guidelines on Internal Control)
  • A.O. No. 4-119 of the Office of the President of the Philippines dated March 29, 1989
  • A.O. No. 278 of the Office of the President of the Philippines dated April 28, 1992

Presidential Decree 898, provided for the transfer of fiscal responsibility to the chief or head of government agency or instrumentality and that the role of the Commission on Audit (COA) is to determine whether such fiscal responsibility has been properly and effectively discharged. In line with the said decree, the Commission on Audit (COA) had gradually lifted the pre-audit function to strengthen their post-audit function. As part of its initial implementation, then COA Acting Chairman, Francisco S. Tantuico, Jr. had offered assistance for the study and establishment of sound internal control systems of the Cebu City Government being chosen as their pilot agency.

The same Presidential Decree paved the way for the creation of the Internal Control Office (ICO) of the Cebu City Government, It was during the term of the former Mayor Florentino Solon when he initiated and organized a group of selected employees from different offices of the Cebu City Government to look into its internal control systems. With management’s full support, the group who composed the Pioneering Staff of the Internal Control Office (ICO) has undergone series of trainings and comprehensive seminar workshops on effective internal control systems conducted by the Commission on Audit (COA) Consultants.

The Internal Control Office (ICO) was officially created on February 1, 1979 upon the recommendation of then Chairman Fransisco S. Tantuico, Jr and Consultants of the Commission on Audit, Central Office, Manila. The primary function of the Office is to support the management and Hs Honor, the Mayor in the discharge of fiscal responsibility.

In the same year, the approved Annual General Fund Budget of the Cebu City Government had included the appropriation for the operations of the Internal Control Office. The functions and job descriptions for each Plantilla position was adopted from the Commission on Audit’s Manual of Organization. Originally, the ICO was composed of thirty-two (32) Plantilla positions but one (1) Division Chief had applied for an early retirement leading to the abolition of the said position.

For more than thirty-one (31) years of its existence, the ICO is continuously committed to perform its mandated duties and functions for the good of the City. And currently, the Office has only nine (9) employees left who are being distributed to its three (3) divisions, namely: the Financial Audit Division, the Operations Audit Division and the Systems & Methods Division and has twenty-two (22) vacant positions.

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