The conduct of the Baseline Assessment of Internal Control System (BAICS) is required by Department of Budget and Management for all government institutions - National Government Agencies and its attached bureaus, LGUs, GOCCs (including its subsidiaries), Government Financial Institutions, SUCs, LUCs, water districts, government hospitals, and government instrumentalities. It is to be carried out by the Internal Audit Services or unit (IAS / IAU). Their baseline assessment report shall assist the Head of Agency or Office in strengthening the internal control system of the entire organization