Sibulo, Julie Ann O. Unpublished Masteral Theses, University of Nueva Caceres , City of Naga , 2003
Keywords: Level of Implementation of Internal Control System
This study aimed to find out the level of internal control system implementation between DPWH, Camarines Sur 1 st and 2 nd engineering districts, C/Y 2002. Specific problems were: 1) what is the internal control adopted by the agency along financial and administrative operations? 2) What is the level of internal control implementation along policy compliance, resource utilization, recording and reporting? 3) Is there a significant difference in the level of implementation between the two districts and among areas?
Descriptive-evaluative method was used in this study to determine the level of implementation of internal control between the two districts.
Findings were: 1) The DPWH 1 st and 2 nd Engineering Districts adopted the financial internal control system based on the COA standard on the approval of transactions, complete documentation, proper accounting treatment, recording and reporting, availability of funds, assignment of related functions, using mechanical devices and adherence to other financial policies; the internal control system adopted by the two districts along administrative where those set forth by COA standard along personnel supervision, maintenance of physical assets and maintenance of records and reports. 2) along policy compliance, the policy concerning personnel and the policy concerning procurement obtained the highest and lowest rating, respectively; along resource utilization, quality project implementation and proper assignment of personnel and limiting overtime are the policies which obtained the highest and lowest rating, respectively; along records and reports, custodianship and submission are the policies which obtained the highest and lowest rating, respectively.
Major conclusion were: 1) The two engineering districts adopted the standard on financial internal control system but there was no full compliance of some financial policies; adopted internal control system for administrative pertaining to personnel supervision, maintenance of physical assets/ records and reports but full compliance of some administrative policies was not achieved. 2) There was an extensive lev3el of implementation of internal control system along policy compliance, resource utilization and recording and reporting. 3) There was no significant difference in the level of implementation of the internal control system between the 1 st and 2 nd engineering districts as a whole, but they differed on the level of implementation of specific parameters considered.