LGU ___________________

AUDIT PROGRAM

Audit Area: 1% IRA and LCPC Establishment

Audit Criteria: 1. RA 9344 and its IRR

2. MC # 2012-120
3. APP/AIP/ LDC
4. Annual Budget

Staff Estimated Actual

Audit Risk Audit Objectives Audit Procedures AWP Ref. Assigned Mandays Mandays
1. 1.1 Obtain and review copies of the following
The risk that the To determine whether the reference materials:
Agency failed to LGU was able to
appropriate a minimum appropriate funds for the 1. Annual Procurement Plan
of 1% of its IRA as implementation of 2. Annual Investment Plan
required by RA 9344 for programs, projects and 3. Local Development Plan
the strengthening and activities of the LCPC. 4. Annual Budget for CY 2017
implementation of
programs, projects and 1.2. Verify whether programs, projects and
activities of the LCPC. activities geared towards protection of
children were included in the Agencys
plans.

1.3 Verify whether the totality/ summation of

all appropriations for identified PPAs is
equivalent to at least 1% of the Agencys
IRA.

2. The risk that the Agency To determine whether the 2.1 Secure copy of Local Executive Order /
failed to establish its own LGU was able to establish Local Legislative Council Resolution
Local Council for the an LCPC with the required establishing the LCPC and identifying
Protection of Children as number of membership thereat its membership / composition.
Audit Program LCPC
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 mandated by RA9344 and qualifications.
2.2Determine whether:

A. The LCPC is formed with the

required number of members:

1) Provincial Council for the Protection of

Children (PCPC)
- 19, including at least 3 NGO Representatives

2) City/ Municipal Council for the Protection

of Children (CCPC /MCPC)
- 19, including at least 3 NGO Representatives

3) Barangay Council for the Protection of

Children (BCPC)
- 12, including 1 NGO Representatives

B. The LCPC is formed with members with

the proper qualifications.
(See LCPC membership)

3) The risk that the Agency To determine whether the 1. Secure copy of Registries to identify
failed to implement agency was able to make charges against the LCPC 1% IRA
activities as indicated in disbursements in allocation.
their plans. pursuance of the LCPC 2. Secure copy of disbursement vouchers
mandate. and supporting documents identified in
the Registries and determine whether each
disbursement can be traceable to
identified PPAs in the 1% IRA allocation
for LCPC.

Prepared by: Reviewed by:

Date: Date:

Audit Program LCPC

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