DOF Department Order No. 014-14

February 12, 2014 DOF DEPARTMENT ORDER NO. 014-14 SUBJECT : Reorganizing the DOF Fiscal Intelligence Unit (FIU) into the FIU-Analytics and Intelligence Unit (ANI) and the FIU-Post Entry Audit Unit (PEA) In accordance with President Aquino's Customs Reform Agenda under Executive Order No. 155, s. 2013, empowering the DOF Fiscal Intelligence Unit (FIU) to perform the post entry audit function, the DOF-FIU, under the supervision of the Revenue Operations and Legal Affairs Group (ROLAG), is hereby reorganized to reflect the following structure and functions: 1. Analytics and Intelligence Unit (FIU-ANI) The FIU-ANI is tasked to fulfill the following functions: a. Identify potential revenue sources and leakages by analyzing data from the Bureau of Internal Revenue (BIR), Bureau of Customs (BOC), Bureau of Local Government Finance (BLGF), and other revenue generating agencies attached to the Department, and comparing these with third party information; b. Monitor the revenue performance of the implementing offices of the revenue generating agencies in coordination with their respective statistics divisions, and recommending to the Secretary of Finance improvements to help achieve their targets and goals; and c. Other such functions that the Secretary of Finance may identify in the exigencies of service. 2. Post Entry Audit Unit (FIU-PEA) The FIU-PEA is tasked to fulfill the functions enumerated in EO 155, s. 2013 and DOF Department Order No. 11-2014, to wit: a. Trade Information and Risk Analysis ETDSAc i. Set the framework and benchmarks for compliance measurements of industry groups; ii. In coordination with the Management Information System and Technology Group, and the FIU-ANI, direct the development of a computer-aided risk management system using the data warehousing technology and other statistical tools; iii. Implement the computer-aided risk management system to develop and establish audit selection parameters based on objective and quantifiable data; iv. Establish and recommend audit targets to the Commissioner of Customs; v. Set policies guidelines, manuals and standard operating procedures relating to the audit and continuously assess how audit performance can be improved by better and more fine-tuned policies and guidelines; and vi. Perform other related functions. b. Compliance Assessment i. Formulate an audit work plan for approved audit targets; ii. Conduct audit examination, inspection, verification or investigation in accordance with set policies, guidelines, manuals, and standard operating procedures; iii. Prepare and submit audit reports; iv. Develop and implement a customs compliance program in coordination with the Bureau of Customs; and v. Perform other related functions. The FIU-ANI and FIU-PEA shall each be headed by an Officer, designated by the Secretary for that purpose, to lead each of their units in the performance of their mandate. The Undersecretary for ROLAG is hereby instructed to work with the Department of Budget and Management for the units' staffing and organizational requirements. To augment the staffing complement, the FIU, upon approval of the Secretary of Finance, may hire or engage technical consultants to provide necessary support in the performance of its mandate. All orders, circulars, memoranda, and issuances contrary to or inconsistent herewith are hereby revoked and/or modified, and all concerned shall be guided accordingly. This Order shall be effective immediately. ASHaDT (SGD.) CESAR V. PURISIMA Secretary