Published: 26 December 2024
The move to modernize state audit has taken a big step forward as the bill to update the 46-year old Presidential Decree No. 1445 or the “Government Auditing Code of the Philippines” is set to reach the Senate Plenary for debate in January 2025.
Prior to the submission of the revised SB No. 2746 to the Senate Plenary in January 2025, two Inter-Agency Technical Working Group (IA-TWG) meetings presided by Atty. Philip Jurado were conducted on 25 and 27 November 2024. Public hearings were also conducted on August 27, 2024 and September 4, 2024 prior to the IA-TWG meetings. Issues raised during the public hearings were addressed by the Commission on Audit (COA) sectors and offices concerned, consolidated by the COA TWG Secretariat and submitted to the COA Assistant Commissioners’ Group and the Commission Proper for consideration.
The bill seeks to reorganize the COA, clearly defining the powers and functions of the Chairperson, Commissioners, Assistant Commissioners, Directors and Auditors, Audit Groups and Audit Teams. The COA’s organizational structure is written in the proposed bill composed of 11 sectors based on the recent structure and revised Plantilla approved by the Department of Budget and Management. The said structure embodies the specialization of functions and the respective duties and responsibilities of the sectors in order to carry out the constitutional mandates of the Commission under the present condition. Further, the bill seeks to exact accountability and transparency in government operations, and immediately respond to the needs of government agencies as enabling partner for the benefit of the Filipinos.
Other salient features of the bill include modifying the custodial responsibility of the auditor using the digital copies of audited vouchers and supporting papers, official receipts, and other documents or reports; professionalizing the services of the Commission by implementing competency-based capacity building; continuing education through adherence to international standards and participation in international institutions for audit and accounting fields; institutionalizing the use and admission of electronic collection, electronic receipts, electronic payments and other digitalized transaction audit trails; and institutionalizing the power of the Commission to adjudicate liquidated money claims against the government and quantum meruit, among others.
The bill also vests the Commission with the power to impose contempt pursuant to the Revised Rules of Court and the Rules of Procedure of the Commission, and allows COA to increase the penalties for impeding, frustrating or delaying the efficient conduct of audit.
The House of Representatives, voting 258-0-0, had earlier approved House Bill No. 9674 or the “Revised Government Auditing Act” on the Third and Final Reading on 12 December 2023. It is one of the priority measures of President Ferdinand R. Marcos Jr. #