Commission on Audit

Officials of the Commission on Audit (COA) welcome civil society delegates of the Integrity Watch Afghanistan during a learning visit in the country from 25 to 27 June 2018. They discussed the design and implementation of the COA’s Citizen Participatory Audit program.
COA Chairperson Michael G. Aguinaldo receives a certificate of appreciation from the Asian Confederation of Institutes of Internal Auditors (ACIIA) after the plenary session held at the Philippine International Convention Center, Pasay City on 21-22 June 2018. ACIIA was represented by (from left) ACIIA Public Sector Forum for Internal Auditors Chairperson Helen T. de Guzman, Association of Government Internal Auditors President Josie Jane C. Ablir and Institute of Internal Auditors - Philippines Chairman and President Joseph Ian M. Canlas.
(From left to right) Commission on Audit (COA) Commissioner Roland C. Pondoc, COA Chairperson Michael G. Aguinaldo, 7th district of Cavite Congressman Abraham N. Tolentino, COA Regional Office IV-A Director Mario G. Lipana, and Department of Public Works and Highways (DPWH) Region IV-A Director Samson L. Hebra during the Groundbreaking Ceremony of the COA International Training Center in Tagaytay City on 21 June 2018.
COA participants at the Technical Evaluation of Infrastructure Project workshop after their successful training held at the Professional and Institutional Development Sector on 20 June 2018.
International Public Sector Accounting Standards Board Chairperson Ian Carruthers (far right) accepts a token from Commission on Audit (COA) Commissioner Roland C. Pondoc while COA Assistant Commissioner for the Government Accountancy Sector Lourdes M. Castillo and Board of Accountancy Chairperson Joel L. Tan-Torres look on during the forum on public sector accounting and financial reporting held on 31 May 2018 at the COA Professional Development Center Auditorium.
(From left to right) Royal Audit Authority (RAA) of Bhutan Assistant Auditor General Dorji Wangchuk, Ms. Sharon C. Contarciego, Ms. Ma. Theresa S. Alfanza, RAA Bhutan Senior Dzongkha Coordinator Namgay Lhendup, RAA Bhutan Senior Audit Officer Tashi Lhamo, COA Assistant Commissioner Luz L. Tolentino, RAA Bhutan Deputy Auditor General Prem Mani Pradhan, RAA Bhutan Program Officer Kangchen Karma, Ms. Arlexandria Louise F. Cariño of the Office of the COA Commissioner, RAA Bhutan Assistant Auditor General Kencho Dorji, and RAA Bhutan Program Officer Sangay Tenzin during RAA officials’ study visit on 30 May 2018.
Commission on Audit (COA) officials welcome students from the University of the Philippines National College of Public Administration and Governance during their study visit on 22 May 2018
Ms. Jacquelyn Williams-Bridgers, Chief of Party, Integrity for Investments Initiative, Philippines, United States Agency for International Development (USAID), receives a certificate of appreciation from the Commission on Audit presented by COA Chairperson Michael G. Aguinaldo, COA Commissioner Jose A. Fabia, and Commissioner Roland C. Pondoc during the close-out ceremony for USAID’s Integrity for Investments Initiative (i3)
COA Chairperson Michael G. Aguinaldo signs the Internal Auditing Standards for the Philippine Public Sector (IASPPS) with Philippine Application Guidelines (PAG) and Internal Control Standards for the Philippine Public Sector (ICSPPS) during the launch of the Standards at the Commission on Audit on 12 April 2018. Witnesses to the signing are COA Commissioners Jose A. Fabia and Roland C. Pondoc and officials of the Association of Government Internal Auditors and Institute of Internal Auditors – Philippines.

COA highlights accountability in Report to UNIDO Governing Body

Details: Published: 31 May 2019

(Above) COA International Audit and Relations Office Director Lito Q. Martin presents the Report of the External Auditor to the Governing Body of the United Nations Industrial Development Organization's Programme and Budget Committee on 14 May 2019.

The Commission on Audit (COA), in its capacity as External Auditor of the United Nations Industrial Development Organization (UNIDO), highlighted the importance of a robust framework to ensure a culture of accountability in its Long Form Report presented to the UNIDO Governing Body.

COA Chairperson Michael G. Aguinaldo highlighted the “need for UNIDO to develop a robust Accountability Framework, reflecting the organizational components such as, well-defined staff roles and responsibilities, and the culture of accountability, and transparency in the Organization.”

He also recommended updating of UNIDO’s Internal Control Framework in order to provide clarity of accountabilities on internal control management, among other recommendations.

He further recommended improvement opportunities in the implementation of results-based management, enterprise-risk management, and project management.

The Report was presented to the Governing Body of the UNIDO’s Programme and Budget Committee by COA International Audit and Relations Director Lito Q. Martin during the Committee’s 35th Session in May 2019.

The objectives of the audit were to provide independent assurance to the Member States on the fair presentation of UNIDO’s set of financial statements, support the enhancement of transparency and accountability within the Organization, and help achieve its operating objectives through the audit. COA raised improvement opportunities in the area of financial transactions’ processing, accounting and reporting and to ensure the fair presentation of the financial statements in the next reporting period. The scope of audit involved the examination and analyses of existing governance policies and approaches along the areas of accountability, risk management and internal control, including related tools and frameworks with the end-view of determining if these are effectively designed and function as expected within UNIDO’s overall governance activities and processes.

COA Region VIII officials and personnel renew commitment to integrity

Details: Published: 28 May 2019

Three Hundred Fifty-three (353) Commission on Audit (COA) officials and personnel of COA Regional Office No. VIII renewed their oath to deliver exemplary government service to the public by participating in the Integrity Pledge ceremony on 30 April 2019 at the COA Multi-Purpose Building, Candahug, Palo, Leyte.

COA Chairperson Michael G. Aguinaldo together with Commissioner Roland C. Pondoc, Assistant Commissioners Wilfredo A. Agito, Joseph B. Anacay and Regional Director Lita A. Estil-Diez led the oathtaking ceremony.

Chairperson Aguinaldo said the COA Integrity Pledge, an activity spearheaded by the Integrity Management Committee as part of COA’s Integrity Management Program, is a reminder for COAns that as public servants we are involved in a higher calling. He stressed the importance of acting or serving with integrity, honesty and high moral principles.

Commissioner Pondoc shared a quote from Amy Reese Anderson in an article on Forbes reminding everyone that “Success will come and go, but integrity is forever. Integrity means doing the right thing at all times and in all circumstances, whether or not anyone is watching. It takes having the courage to do the right thing, no matter what the consequences will be. Building a reputation of integrity takes years, but it takes only a second to lose, so never allow yourself to ever do anything that would damage your integrity.”

Atty. Ma. Jerica B. Castroverde and State Auditors Marivic C. Soriano and Sonia M. Alvarina gave testimonies on how they were able to achieve success with integrity to serve as inspiration to fellow COAns. They said hard work, perseverance and being trustworthy can bring success and fulfillment in one’s life.

COA Provincial Satellite Auditing Office in Eastern Samar inaugurated

Details: Published: 28 May 2019

“A house is made of walls and beams, a home is made of hopes and dreams.”

To maintain the independence that fosters integrity among its ranks, the Commission on Audit planned for the total withdrawal of auditors residing within auditee-agency's roofs by building Provincial Satellite Auditing Offices (PSAO) nationwide.

The PSAO for the Province of Eastern Samar located at the Capitol Site in Borongan City was recently inaugurated with COA Chairperson Michael G. Aguinaldo and Commissioner Roland C. Pondoc leading the ceremony which included the unveiling of the PSAO marker and the ribbon-cutting ceremony.

COA Chairperson Michael G. Aguinaldo and Commissioner Roland C. Pondoc with Eastern Samar Governor Marcelo Ferdinand A. Picardal lead the inauguration of the Provincial Satellite Auditing Office in Borongan City, Eastern Samar.

Chairperson Aguinaldo highlighted the building as a symbol of independence and the Commission's initiative to detach residency from client agencies but emphasized that this does not sever COA's partnership with the local government in nation building. Consequently, the Chairperson reiterated his principle that auditors are partners and enablers of government in perfoming their mandates better.