The Commission on Audit
issued guidelines in assembling the downstream structure of the organization
through COA Resolution No. 2009-0011 on May 19, 2009 following the initial
implementation of the COA Organizational Restructuring.
Following the issuance of the guidelines, the Commission Proper with the
Assistant Commissioners and the directors held a Meeting-Workshop on the
Implementation of the 2009 COA Organizational Downstream Restructuring on May
26, 2009 at the Old SAADO Auditorium.
The Resolution calls for the creation of the "audit team" as the basic audit
work unit headed by an Audit Team Leader (ATL) with three or more members and
the "audit group" as a supervisory structure composed of audit teams grouped
together with a Supervising Auditor (SA) as head. The SA shall be responsible
for managing the audit work, resolving conflicts, decision-making and providing
administrative direction.
The new structure follows the Department/Provincial/City (DPC) Supervision
scheme where one audit group shall be created for each major National Government
Agency (NGA) and Government-Owned and Controlled Corporation (GOCC) in Metro
Manila and for each province/highly urbanized chartered city in the regions. The
Provincial/City Audit group shall have audit jurisdiction over all agencies
within the province/city, whether national, local or corporate.
Within a Provincial Audit Group, audit teams shall be created: one for the
audit of the provincial government; one for each group of four to six
geographically contiguous municipalities/component city; and one or two for each
cluster of NGA/GOCC offices following the sectoral clustering of the NGS and CGS.
In the regional centers, two audit groups shall be created for the audit of
the regional offices of NGAs, and one Audit Group for the audit of regional
offices/branches of GOCCs. In case of regional offices outside the regional
center, the Regional Director may propose another audit group if necessary.
Within an audit group in the regional center, audit teams shall be created
for each group of regional offices following the sectoral clustering of the NGS
and CGS.
For audit groups within Metro Manila, audit teams shall be created for an
agency or group of agencies belonging to or under the supervision of, or
attached to the major Department assigned to the Audit Group.
Only State Auditors V shall be designated SA to head an Audit Group while
State Auditors IV shall be designated ATLs State Auditors III who are incumbent
ATLs may be recommended as ATLs by their Cluster or Regional Director based on
exemplary performance.
The audit jurisdiction of regional audit groups and audit teams is determined
by the geographical area or region where an auditee agency is located. NGA and
GOCC regional/field units for Region IV located in Metro Manila shall remain
under COA Region IV.
The Resolution also provided the timetable for the submission of the proposed
audit group structure and recommended SAs of the audit group, and the
recommended assignment of ATLs, team members and staff under the approved audit
group structure.
(above from left) Directors
Sheila U. Villa, Roy L. Ursal, Khem N. Inok, Delfin P. Aguilar, Leonardo L. Jamoralin,
Guadalupe L. Cacalda, Donelo A. Sescon and Rasol L. Mitmug confer at the Meeting-Workshop
on the Implementation of the 2009 COA Organizational Restructuring held at the Old SAADO
Auditorium on May 26, 2009. (left) Assistant Commissioner Arcadio B. Cuenco explains
the guidelines for the downstream structure while Chairman Reynaldo A. Villar and Juanito
G. Espino, Jr. look on.