(3) The Finance and Budget Management Services (FBMS). The Finance and Budget Management Services shall be composed of Director III, as head, and support personnel. It shall: a) Provide support to the Regional Governor to determine that funds are properly accounted for in accordance with existing auditing rules and regulations; b) Undertake all operations relative to budget execution and control; c) Issue sub-allotment advice to the different line agencies and offices in accordance with the approved work and financial plan in support of its operational requirements; d) Undertake regular management audit system reviews on organizational structures, manpower and financial operations, and existing methods and procedures of the Office of the Regional Governor and all agencies and offices under its supervision and submit recommendation to the Regional Governor, for consideration; e) Undertake a cost benefit analysis on the financial requirements of the Office of the Regional Governor and if necessary, the line agencies and offices under its supervision; f) Evolve a system of the proper recording of all financial transactions of the Autonomous Regional Government, in accordance with the existing government rules and regulations; g) Ascertain that all budgeting, accounting and auditing rules and regulations are observed and complied with by the Office of the Regional Governor and all agencies and offices under the latter‟s supervision; h) Assist in the preparation, presentation and justification of the Annual Budget of ARMM; i) Prepare and submit financial reports to the Regional Governor and other government entities authorized to receive the same; and j) Perform other functions as may be directed by a higher authority. (4) The Intelligence and Security Services (ISS). The Intelligence and Security Services shall be composed of Director III, as head, and support personnel. It shall: a) Prepare and implement approved security plans for the Office of the Regional Governor; b) Gather and analyze intelligence reports to strengthen the security plan for the Regional Governor, Office of the Regional Governor including the Regional Government Center and ensure protection of lives, properties and facilities of the Autonomous Regional Government; 34