Internal Control Practices of the Provincial Government of Davao del Norte

This study discovered the internal control practices of the Provincial Government of Davao del Norte. The approach used was the purposive sampling strategy to determine the Key Informants Interview (KII) for getting relevant information to arrive the internal control practices of the province. The result shows that the province has no internal control manual however the offices responsible for the implementation of programs and projects, and the support offices responsible for financial transactions have initiative to implement internal control in accordance to the laws, rules, regulations and office mandates. It means that the province is implementing control environment with the following: Expectation for job accountabilities and competencies, compliance to rules, laws, regulations and standards, proper financial reporting and feedbacking on employees’ performance. Also, the secondary data show that the province approved the Provincial Strategic Financial Management Plan(SFMP) for the period covered 2018 to 2022 as a fiscal management tool to manage its finances efficiently and effectively. The offices responsible for processing of disbursement are well coordinated. No payment is made unless it must follow the auditing rules and regulations like checking and scrutinizing before the approval for payment. But identification and assessment of risks are not institutionalized. However, projection of future risks and aligning risk management with internal control were implemented. Then, Sufficient job orientation among employees, strategizing ways for the attainment of the objectives, initiatives to avoid notice of disallowance from COA, and safeguarding government assets and funds are the example of control mechanism or activities implemented. When it comes to information and communication activities the offices have Coordination with other offices and departments, submission of reports on time and information management practices. Finally, there are processes that implement in terms of monitoring the quality of Internal Control System. Like the following: Innovation and use of evolving technologies, fraud detection and preventive measures, the use of performance measuring tools for employees, and individual monitoring.