I. INTRODUCTION
A. The Water Code of the Philippines
In the Philippines, all waters are declared to belong to the State, by virtue of Presidential Decree (PD) 1067, also known as “The Water Code of the Philippines” (the Water Code). The Water Code set forth the provisions to govern the ownership, appropriation, utilization, control and administration of waters as well as the conservation and protection of waters and watersheds and related land resources and was signed into law in 1976 by then-President Ferdinand E. Marcos.
In summary, the key principles in the Water Code include the following:1. “All waters belong to the State”;2. All waters cannot be subject to acquisitive prescription or the method of
acquiring property by continuous possession (USLegal, Inc., 2013)3. Administrative concession may be allowed to govern the use or development
of waters; Concession, in the context of trade and commerce, is defined as the “grant of exclusive privileges (such as to be the only seller of a good or service) by a government authority or by the owner of a singular property… to a grantee” (WebFinance, Inc., 2013)
4. The National Water Resources Council or NWRC, now the National Water Resources Board or NWRB, is tasked to control and regulate the use, exploitation, development, conservation and protection of water resources
5. “Preference in the use and development of waters shall consider current usage and be responsive to the changing needs of the country” (Presidential Decree, 1976)
B. History of Water Distribution in the Philippines
Water sanitation and distribution activities in the Philippines started almost a century prior to the enactment of the Water Code in 1976.
1. Metro ManilaAccording to the history of the Metropolitan Waterworks and Sewerage
Systems, such activities in Metro Manila started in 1878 and underwent transformations under the following entities:
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Figure 1: History of Water Distribution in Metro Manila
(Metropolitan Waterworks and Sewerage System, 2013)
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1878-19541878–1918: Carriedo Waterworks1919-1954: Metropolitan Water District
1955–1970National Waterworks and Sewerage Authority (NAWASA)created through Republic Act (RA) 1383
1971–1997Metropolitan Waterworks and Sewerage Systems (MWSS)created through RA 6234
1997-present:Manila Water Company, Inc. for East ZoneMaynilad Water Services, Inc. for West ZoneBy virtue of RA 8041 or The Water Crisis Act
2. ProvincesMeanwhile, below is the history of the water sanitation and distribution activities in the provinces:
Figure 2: History of Water Distribution in the Provinces (Post WWII - 1986)
1946 – 1955: LGUs with assistance from the BPW The water supply systems were operated by the local authorities (now known as local government
units or LGUs), assisted technically by the Bureau of Public Works (BPW), now known as Department of Public Works and Highways (DPWH); (World Bank Water and Sanitation Program - East Asia and the Pacific, 2003)
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Decentralized among local authoritiesWith technical assistance from Bureau of Public Works (BPW)
1946-1955
Centralized through NAWASA RA 1383
1955-1971NAWASA was dissolvedDecentralized through LGUsRA 6234
1971
PD 198: Provincial Water Utilities Act of 1973LWUA was createdFirst water districts were created
1973PD 424: National Water Resources Council (NWRC)
1974
1955 – 1971: RA 1383 - Centralized through NAWASA NAWASA was granted “jurisdiction, supervision and control over all
territory… [of] the Metropolitan Water District as well as areas… served by existing government-owned waterworks and sewerage and drainage systems within the boundaries of cities, municipalities, and municipal districts in the Philippines, including those served by the Waterworks and Wells and Drills Sections of the Bureau of Public Works” by virtue of RA 1383 enacted in June 18, 1955. (Republic Act, 1955)
However, the centralized system was not able to manage and respond to the needs of water systems in far-flung provinces and municipalities (World Bank Water and Sanitation Program - East Asia and the Pacific, 2003)
1971: RA 6234 – Dissolved NAWASA; Decentralized back to LGUs For Metro Manila, responsibility for water systems was passed on
to the MWSS while for provincial areas, such responsibility was given back to the local government units or LGUs. (Republic Act, 1971)
1973: PD 198 - Creation of the water districts Upon turnover of the water systems’ management to the LGUs, the
problems associated with the deteriorated physical infrastructure of the water systems surfaced. (World Bank Water and Sanitation Program - East Asia and the Pacific, 2003)
At about the same time, the Provincial Water Feasibility Studies Project, a study authorized by the government of the Philippines and conducted by Wilson-Montgomery, a joint venture of Adrian Wilson International Associates, Inc. and James Montgomery, Consulting Engineers, Inc., was completed in 1973. Based on the results of the Wilson-Montgomery Study, Presidential Decree No. 198 (PD 198) or the Provincial Water Utilities Act of 1973 was signed into law. (Philippine Association of Water Districts, 2008)
Title II of PD 198, also called the Local Water District Law, set forth the rules to govern the formation and respective authorities of parties involved in the formation and operation of water districts. It enumerated the following purposes of the water districts:
- Acquiring, installing, improving, maintaining and operating water supply and distribution systems for domestic, industrial, municipal and
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agricultural uses for residents and lands within the boundaries of such districts;
- Providing, maintaining and operating wastewater collection, treatment and disposal facilities, and;
- Conducting such other functions and operations incidental to water resources development, utilization and disposal within such districts, as are necessary or incidental to said purpose
Title III of PD 198, also called the Local Water Utilities Administration (LWUA) Law, charters the formation of the LWUA and states the attachment of the LWUA to the Office of the President. (Local Water Utilities Administration, 2010)
1974: PD 424 - National Water Resources Council (NWRC) The National Water Resources Council (NWRC) was created by
virtue of PD 424 issued March 28, 1974. It stated that the NWRC was attached to the Department of Public Works, Transportation and Communication (DPWTC) and shall have regulatory & executory as well as advisory & recommendatory functions as follows:
- Regulatory & executory functions: a. Coordinate and integrate water resources development activities of
the country; b. Determine, adjudicate, and grant water rights; c. Formulate and promulgate criteria, methods, and standards for
feasibility studies, as well as rules and regulation for water resource exploitation and utilization;
d. Review and approve water resources development plans and programs of any agency
e. Undertake river basin survey & other methods to maximize the conservation and multi-purpose use of water in the basin
f. Undertake hydrologic surveys and other methods to provide scientific survey and appraisal of surface and ground water potentials of the country; and
g. Conduct and/or promote special studies and researches with other government or private agencies on all related aspects of water resources development.
- Advisory & recommendatory functions
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a. Appraise and/or advise the National Economic and Development Authority (NEDA) on matters pertaining to water resources development projects and programs;
b. Recommend to NEDA the adoption of general policies and guidelines and short/long range plans and programs for water resources development
(Presidential Decree, 1974)
Figure 3: History of Water Distribution in the Provinces (1987-present)
1987: EO 124 - Reorganized the Ministry of Public Works & Highways (MPWH)
Rural Waterworks Development Corporation was abolished and its functions and assets were transferred to LWUA by virtue of Sec. 28. In addition, NWRC was abolished and all technical functions were transferred to the Bureau of Research and Standard and other MPWH
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EO 124:Rural Waterworks Dev't Corp. abolished; transferred to LWUANWRC replaced by NWRB; transferred to MPWHLWUA, MWSS & NIA still under MPWH
1987
GR Nos. 95237-38: Water districts are GOCCs
1991
EO 123: NWRB transferred to Office of the President during reorganization
2002
EO 279: LWUA transferred from DPWH to Office of the PresidentEO 387: LWUA was transferred from OP to DPWH
2004
EO 738: LWUA transferred from DPWH to DOH
2008
EO 860: NWRB transferred to DENR
2010
EO 62: LWUA transferred from DOH to DPWH
2011
offices. The National Water Resources Board (NWRB) will be created by a separate EO. The NWRB, LWUA, MWSS and the National Irrigation Administration (NIA) were to continue to be attached to the MPWH.(Executive Order, 1987)
1991: Recognition of water districts as GOCCs Previously, water districts were considered quasi-public
corporations or privately-owned entities under regulation by the government (WebFinance, Inc., 2013). Today, water districts are classified as government-owned and –controlled corporations or GOCCs, by virtue of a Supreme Court en banc decision G.R. nos. 95237 – 38 issued on September 13, 1991. This decision was based on the premise that water districts were created in pursuant to PD 198, a special charter, and not out of the Corporate Code. (Supreme Court, 1991)
As a GOCC, the water districts are subject to audit by the Commission on Audit and regulation by the appropriate government agencies.
2002: EO 123 – Reconstituting the NWRB NWRB was transferred from the Department of Public Works and
Highways (DPWH) to the Office of the President while reorganization was being done. Such revision was made to exclude those with direct claims on water resource. NWRB will be transferred to the Department of Environment and Natural Resources (DENR) upon approval of the reorganization.
Aside from this, NWRB was tasked to review the Implementing Rules and Regulations (IRR) of the Water Code. Moreover, NWRB will take over the regulation of water tariffs, a responsibility previously held by LWUA, without prejudice to LWUA’s authority to review water tariffs for the purpose of evaluating the financial viability of water districts(Executive Order, 2002)
2004: EO 279 s. 2004 LWUA was transferred from DPWH to the Office of the President.
(Executive Order, 2004)
2004: EO 387 s. 2004 LWUA was transferred from Office of the President to DPWH;
MWSS remains with DPWH. (Executive Order, 2004)
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2008: EO 738 s. 2008 LWUA was transferred from DPWH to the Department of Health
(DOH). (Executive Order, 2008)
2010: EO 860 – Redefining the Composition and Powers of the NWRB The Executive Order set forth the following provisions:
- NWRB Secretariat was transferred to the Department of Environment and Natural Resources (DENR);
- Primary function of NWRB is to control and regulate the utilization, exploitation, development, conservation and protection of water resources in accordance with the Water Code.
- NWRB was no longer authorized to regulate the water tariffs of water districts; such function was transferred to LWUA (as per amendment to PD 198, EO 124 s. 1987). (Executive Order, 2010)
Today, the NWRB’s functions, in response to its objectives of ensuring water resources are allocated effectively and ensuring the availability and access of safe and affordable water supply is increased, include:- Policy formulation and coordination- Regularization on water utilization- Regulation of water service providers
(National Water Resources Board, 2012)
2011: EO 62 s. 2011 LWUA was transferred from DOH to DPWH. (Executive Order,
2011)
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C. Tanauan Water District - Creation and Purpose
Tanauan Water District (TWD) is a Category “B” water district which was granted its Conditional Certificate of Conformance (CCC#333) by the LWUA on March 8, 1988.
By virtue of Sangguniang Bayan Board Resolution No. 52 series of 1987 signed by the Sangguniang Bayan of Tanauan, Batangas on September 2, 1987, the following were affirmed that:1. TWD is to be organized to cover the entire area of Tanauan, Batangas;2. All existing water facilities of Tanauan Waterworks System are to be
transferred to TWD upon execution of Deed of Transfer;3. A Board of Directors (BOD) is to be created as per PD 198;4. The appointment of BOD members and their initial terms of office (September
21, 1987 to December 31, 1988, 1990 or 1992) are specified;5. The TWD can only be dissolved through the act of its own BOD;6. The TWD shall have the power to raise revenues and promulgate rules and
regulations to operate the water utility, as per PD 198;7. TWD’s operations shall be in accordance with Title II of PD 198;8. A certified copy of the Resolution will be filed with the LWUA within 30 days of
its approval;9. The Municipality of Tanauan shall provide a monthly subsidy of Php4,000 for
the first six (6) months of operation of TWD until it has reached self-sufficiency according to LWUA;
(Sangguniang Bayan of Tanauan, Batangas, 1987)
Upon the start of its operations in May 1, 1988 with only 432 concessionaires located mostly in the Poblacion area covering seven (7) barangays, TWD’s service area has now grown to 16,083 concessionaires from 30 barangays and 13 sitios of the City of Tanauan as of January 31, 2013, just three (3) months shy of its 25th founding anniversary. In fact, TWD has won the Best in Marketing Effort award from the LWUA for three (3) consecutive years from 1989 to 1991.
TWD’s vision and mission, which are recited during the weekly Flag Ceremonies and are conspicuously displayed at the TWD Office entrance, are stated as follows:
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Vision & Mission Statements
ONE COMMUNITY IN SERVICEwhere everyone
enjoys an adequate supply of clean and affordable water
conserves and protects its sources and the environment
and ensures that future generations will benefit from our legacy
The Tanauan Water District is an active partner towards the development of Tanauan City and the nation, as it commits to provide an adequate supply of clean and affordable
water through:A dedicated board of directors that formulates policies addressing the needs of the public;
A competent management that sets direction to attain corporate growth and reliable
operations;A motivated workforce that delivers efficient
services to ensure total concessionaire satisfaction;
A sustainable program that enjoins all sectors to protect the water sources and the
environment.
To achieve these, TWD management has devised a roadmap or strategy map which will serve as guide for the whole organization, as shown on the next page.
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D. Tanauan Water District - Major Stakeholders
As defined in www.businessdictionary.com, a stakeholder is “a person, group or organization that has interest or concern in an organization… [and] can affect or be affected by the organization’s actions, objectives and policies.” (WebFinance, Inc., 2013)
TWD has identified its major stakeholders in its mission statement, and are shown in the following illustration:
Figure 4: TWD's Major Stakeholders
1. ConcessionairesEach meter connection is considered as one (1) concessionaire. As of
January 31, 2013, there were a total of 16,083 concessionaires being served by TWD in the city of Tanauan. Of this number, 2,159 are inactive (or disconnected permanently). As the recipient of the TWD’s services, they are concerned with the reliability, cleanliness and affordability of the water supply.
2. City of Tanauan (through the Board of Directors)
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By virtue of the PD 198 provisions, the BOD shall be composed of five (5) members who are: citizens of the Philippines of voting age residents within the district
Each member must represent the following sectors (1 for each sector): Civic-oriented service clubs Professional associations Business, commercial or financial organizations Educational institutions Women’s organizations
The function of the BOD is limited to policy-making, and not on the “detailed management of the district”. (Local Water Utilities Administration, 2010)
3. GovernmentAs a government-owned and –controlled corporation, TWD is still subject
to government rules and regulations. Examples of government agencies to which TWD is accountable to include, but are not limited to, the following:
Local Water Utilities Administration (LWUA) Section 2, Title III of the Amended PD198 is about the creation of
the LWUA, a government corporation attached to the Office of the President mandated specifically to act as a “specialized lending institution for the promotion, development and financing of local water utilities… [it is tasked to]:- prescribe minimum standards and regulations in order to ensure
acceptable standards of construction materials and supplies, maintenance, operation, personnel training, accounting and fiscal practices for local water utilities;
- furnish technical assistance and personnel training programs for local water utilities;
- monitor and evaluate local water standards; and- effect systems integration, joint investment and operations, district
annexation and deannexation whenever economically warranted” (Local Water Utilities Administration, 2010)
As a stakeholder in TWD, it is concerned with the organization’s development, success and financial viability.
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Bureau of Internal Revenue (BIR) The bureau is concerned with TWD’s compliance with
applicable tax laws. As per Revenue Memorandum Circular No. 28-2010, the local water districts were exempted from payment of income taxes. (Bureau of Internal Revenue, 2010) Still, the TWD is still a withholding agent and is expected to remit the right amounts of taxes withheld on income payments made to its suppliers and other payees. It is also concerned with TWD’s compliance with other applicable rules and regulations of the bureau.
Other Government Agencies The following government entities are concerned with TWD’s
compliance with their respective guidelines, rules and regulations:- Department of Environment and Natural Resources (DENR) through
the National Water Resources Board (NWRB)- Department of Public Works and Highways (DPWH)- Department of Labor and Employment (DOLE)- Civil Service Commission (CSC)- Commission on Audit (COA)- Government Service Insurance System (GSIS)- Philippine Health Insurance Corporation (PHIC)- Home Development Mutual Fund (Pag-IBIG)
4. Suppliers and service providersIn order to carry out effectively its services and respond quickly to
customers’ needs, TWD needs reliable suppliers and service providers who can provide the right product / service of the right quality at the right quantity at the right time at the lowest cost. It is therefore important that TWD maintains a mutually beneficial relationship with its suppliers and service providers.
Still, it is not enough for suppliers and service providers to process orders. As a stakeholder, it is important that suppliers know how they fit in the strategic plans of the organization. (Scheuing & O'Reilly, 2007)
5. EmployeesEmployees are not just workers who perform their duties in the
organization. As stakeholders, they are concerned not only with their salaries, but also with their job security, job satisfaction and career development. To
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enable TWD to meet employees’ expectations, it has to achieve financial viability and operational success and implement employee engagement measures.
Moreover, employees represent the organization. A disgruntled employee can spread negative information / publicity even by his / her small actions and/or remarks. On the other hand, a highly-engaged employee can promote positive branding by fulfilling a customer’s service needs and, in the process, help shape a favourable perception of the organization among the public. (Jane, 2013)
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E. Tanauan Water District - Organizational StructureTWD now has 73 regular employees. Please refer to the following organizational charts:
1. Condensed view
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2. Complete
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General Manager B
Administrative & Finance Dept.
Manager B
Administrative Division Manager B
Sr. Property/Supply Officer A
Supply Officer A
Storekeeper C
Sr. Industrial Relations Mgt
Officer A
Sr. Industrial Relations Dev't
Officer B
Industrial Relations Mgt Officer A
Industrial Relations Mgt Officer C
Industrial Relations Mgt Assistant A
Admin / General Services Chief C
Materials Procurement
Officer A
Admin / Gen Services Officer B
Admin Svcs Assistant B
Admin Svcs Assistant C
Housekeeping Svcs Assistant Utility Foreman
Utility Worker B
Sr. Auto Mechanic
Light Equipment Operator
Finance Division Manager B
Financial Planning Specialist B
Cashier A
Collection Assistant
Corporate Budget Specialist B
Sr. Corporate Planning Analyst
Corporate Accounts Analyst
Sr. Acctg Processor A
Sr. Acctg Processor B
Sr. Acctg Processor A
Commercial Dept. Manager B
Customer Service Division Manager B
Sr. Customer Service Officer
Utilities / Customer Svc Officer A
Utilities / Customer Svc Assistant B (9)
Utilities / Customer Svc Officer A
Utilities / Customer Svc Assistant A (4)
Sr. Data Encoder-Controller
Engineering & Operations Dept.
Manager C
Operation & Construction
Division Manager B
Water / Sewerage Maint. Gen.
Foreman
Water Maintenance Foremen (2)
Sr. Water / Sewerage Maint.
Men A (4)
Sr. Water / Sewerage Maint.
Men B (4)
Plant Substation Helpers B (4)
Water / Sewerage Maint. Men B (4)
Supervising Engineer A
Water Maint. Foreman
Sr. Water / Sewerage Maint.
Man A
Water / Sewerage Maint. Men B (3)
Instrument Technicians B (3)
Supervising Engineer A
Sr. Engineer A
Sr. Plant Electrician / Mechanic
Supervising Instrument Technician
Plant Electrician Mechanic A
Sr. Instrument Tech
Instrument Technician
Water Maintenance Foreman
Supervising Instrument Technician
Plant Electrician Mechanic B
Welder A
Welder B
Plant Electrician Mechanic C
Instrument Technician B (2)
Production & Quality Division
Manager B
Quality Control / Assurance Officer
Sr. Water / Sewerage
Maintenance Men A
Sr. Water Resource Facilities Tech
Water Resources Facilities Operator
A
Water Resources Facilities Operator
B
Water Resources Facilities Operator
B
Materials / Supplies Inspector
Plumber B
Sr. Internal Control Officer A Sr. MIS Analyst
3. Administrative Department
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Administrative & Finance Dept.
Manager B
Administrative Division
Manager B
Sr. Property/Supply
Officer A
Supply Officer A
Storekeeper C
Sr. Industrial Relations Mgt
Officer A
Sr. Industrial Relations Dev't
Officer B
Industrial Relations Mgt
Officer A
Industrial Relations Mgt
Officer C
Industrial Relations Mgt
Assistant A
Admin / General Services Chief
C
Materials Procurement
Officer A
Admin / Gen Services Officer
B
Admin Svcs Assistant B
Admin Svcs Assistant C
Housekeeping Svcs Assistant Utility Foreman
Utility Worker B
Sr. Auto Mechanic
Light Equipment Operator
Finance Division Manager B
Financial Planning
Specialist B
Cashier A
Collection Assistant
Corporate Budget
Specialist B
Sr. Corporate Planning Analyst
Corporate Accounts Analyst
Sr. Acctg Processor A
Sr. Acctg Processor B
Sr. Acctg Processor A
4. Commercial Department
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Commercial Dept. Manager
B
Customer Service Division
Manager B
Sr. Customer Service Officer
Utilities / Customer Svc
Officer A
Utilities / Customer Svc Assistant B (9)
Utilities / Customer Svc
Officer A
Utilities / Customer Svc Assistant A (4)
Sr. Data Encoder-Controller
5. Engineering & Operations Department
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Engineering & Operations Dept.
Manager C
Operation & Construction
Division Manager B
Water / Sewerage Maint. Gen.
Foreman
Water Maintenance Foremen (2)
Sr. Water / Sewerage Maint.
Men A (4)
Sr. Water / Sewerage Maint.
Men B (4)
Plant Substation Helpers B (4)
Water / Sewerage Maint. Men B (4)
Supervising Engineer A
Water Maint. Foreman
Sr. Water / Sewerage Maint.
Man A
Water / Sewerage Maint. Men B (3)
Instrument Technicians B (3)
Supervising Engineer A
Sr. Engineer A
Sr. Plant Electrician / Mechanic
Supervising Instrument Technician
Plant Electrician Mechanic A
Sr. Instrument Tech
Instrument Technician
Water Maintenance
Foreman
Supervising Instrument Technician
Plant Electrician Mechanic B
Welder A
Welder B
Plant Electrician Mechanic C
Instrument Technician B (2)
Production & Quality Division
Manager B
Quality Control / Assurance Officer
Sr. Water / Sewerage
Maintenance Men A
Sr. Water Resource
Facilities Tech
Water Resources Facilities Operator
A
Water Resources Facilities Operator
B
Water Resources Facilities Operator
B
Materials / Supplies Inspector
Plumber B
6. Office of the General Manager
Based on this structure, it is clear where the Internal Control Officer reports to and from whom authority comes. Please see Part III for the Internal Controls Charter for more details on the roles and responsibility as well as the authority of the Internal Control Officer.
F. References
Bureau of Internal Revenue. (2010, March 22). Revenue Memorandum Circular No. 28-2010. Retrieved February 22, 2013, from Bureau of Internal Revenue: ftp://ftp.bir.gov.ph/webadmin1/pdf/13_ra_10026_under_rmc28_2010.pdf
Executive Order. (2002, September 12). Executive Order No. 123 s. 2002. Retrieved March 05, 2013, from Official Gazette: http://www.gov.ph/2002/09/12/executive-order-no-123-s-2002/
Executive Order. (1987, January 30). Executive Order No. 124 s. 1987. Retrieved March 05, 2013, from Chan Robles Virtual Law Library: http://www.chanrobles.com/executiveorders/1987/executiveorderno124-1987.html#.UTWDH_JYXTo
Executive Order. (2004, February 02). Executive Order No. 279 s. 2004. Retrieved March 05, 2013, from The Lawphil Project - Arellano Law Foundation: http://www.lawphil.net/executive/execord/eo2004/eo_279_2004.html
Executive Order. (2004, November 18). Executive Order No. 387 s. 2004. Retrieved March 05, 2013, from Official Gazette: http://www.gov.ph/2004/11/18/executive-order-no-387-s-2004/
Executive Order. (2011, October 26). Executive Order No. 62 s. 2011. Retrieved March 04, 2013, from Official Gazette: http://www.gov.ph/downloads/2011/10oct/20111026-EO-0062-BSA.pdf
Executive Order. (2008, July 14). Executive Order No. 738. Retrieved March 05, 2013, from Official Gazette: http://www.gov.ph/downloads/2008/07jul/20080714-EO-0738-GMA.pdf
Executive Order. (2010, February 08). Executive Order No. 860 s. 2010. Retrieved March 05, 2013, from National Economic Development Agency: http://www.neda.gov.ph/ntoday/images_/EO%20No.%20860-2010.pdf
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General Manager B
Sr. Internal Control
Officer ASr. MIS Analyst
Jane, M. (2013). Importance of Employees. Retrieved February 23, 2013, from eHow money: http://www.ehow.com/info_7871649_importance-employees.html
Local Water Utilities Administration. (2010). PD 198 (Revised 2010). Retrieved February 21, 2013, from Local Water Utilities Administration: http://www.lwua.gov.ph/downloads_10/PD%20198%20%28Revised%202010%29.pdf
Metropolitan Waterworks and Sewerage System. (2013). Our History. Retrieved March 04, 2013, from Metropolitan Waterworks and Sewerage System: http://www.mwss.gov.ph/about/our-history/
National Water Resources Board. (2012, June 13). Organizational Performance Indicators Framework (OPIF) - National Water Resources Board. Retrieved March 05, 2013, from Department of Budget Management: www.dbm.gov.ph/wp-content/OPCCB/OPIF2012/DENR/nwrb.pdf
Philippine Association of Water Districts. (2008, August 21). PAWD Position Paper on the Proposed Amendment to P.D. 198. Retrieved March 05, 2013, from Cagayan de Oro City Water District: http://www.cowd.gov.ph/news_detail.php?news_no=31
Presidential Decree. (1976). Presidential Decree 1067 (The Water Code of the Philippines). Retrieved March 04, 2013, from Department of Environment and Natural Resources - Environmental Management Board: http://www.emb.gov.ph/portal/Portals/0/Cache/PD%201067.pdf
Presidential Decree. (1974, March 28). Presidential Decree No. 424. Retrieved March 05, 2013, from The Lawphil Project - Arellano Law Foundation: http://www.lawphil.net/statutes/presdecs/pd1974/pd_424_1974.html
Republic Act. (1955, June 18). Republic Act No. 1383. Retrieved March 04, 2013, from The Lawphil Project - Arellano Law Foundation: http://www.lawphil.net/statutes/repacts/ra1955/ra_1383_1955.html
Republic Act. (1971, June 19). Republic Act No. 6234. Retrieved March 04, 2013, from The Lawphil Project - Arellano Law Foundation: http://www.lawphil.net/statutes/repacts/ra1971/ra_6234_1971.html
Sangguniang Bayan of Tanauan, Batangas. (1987, September 21). Resolution No. 52 - Affirming the Organization of the Tanauan Water District. Tanauan, Batangas, Philippines.
Scheuing, E., & O'Reilly, P. (2007, May). Making Suppliers Greater Strategic Stakeholders within Purchasing Organizations. Retrieved February 22, 2013, from Institute for Supply Management: https://www.ism.ws/files/Pubs/Proceedings/BAScheuingOReilly.pdf
Supreme Court. (1991, September 13). En Banc Decision (G.R. Nos. 95237-38). Retrieved March 05, 2013, from Supreme Court E-Library: http://elibrary.judiciary.gov.ph/thebookshelf/showdocsfriendly/1/40176
USLegal, Inc. (2013). Acquisitive Prescription Law & Legal Definition. Retrieved March 04, 2013, from USLegal.com: http://definitions.uslegal.com/a/acquisitive-prescription/
WebFinance, Inc. (2013). concession. Retrieved March 04, 2013, from BusinessDictionary.com: http://www.businessdictionary.com/definition/concession.html
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WebFinance, Inc. (2013). Quasi-public Corporation. Retrieved March 05, 2013, from BusinessDictionary.com: http://www.businessdictionary.com/definition/quasi-public-corporation.html
WebFinance, Inc. (2013). Stakeholder. Retrieved February 21, 2013, from Business Dictionary: http://www.businessdictionary.com/definition/stakeholder.html
World Bank Water and Sanitation Program - East Asia and the Pacific. (2003, June). Management Models for Small Towns Water Supply - Lessons learned from case studies in the Philippines. Retrieved March 04, 2013, from Water and Sanitation Program: http://www.wsp.org/sites/wsp.org/files/publications/329200711101_East_asia_small_town_water_supply.pdf
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