The Commission on Audit (COA) celebrated its 118th year focusing on its role as an enabling partner for better government service. COA held activities highlighted by a recognition ceremony honoring the best audit performance as well as sports and other competitions from May 2-8, 2017 to mark its 118th anniversary.

“As auditors, we are not only ‘watchdogs’ guarding public resources but also ‘guardians,’ empowering and enabling government agencies to perform their mandates more efficiently and effectively,” said COA Chairperson Michael G. Aguinaldo.

“We acknowledge that to give better public service, we need to partner with our various stakeholders for the conduct of our various programs and projects,” Chairperson Aguinaldo added.

Commissioner Jose A. Fabia encouraged auditors to become better guides and to engage more with auditees for them to achieve growth. “Let us help our auditees discover their potentials and let us all grow together. Let us also continue our good standing among Supreme Audit Institutions and let us trail blaze to greater heights in international audit and accounting,” Commissioner Fabia said.

Commissioner Isabel D. Agito noted that COA has steadfastly adhered to its mandate for more than a century. “As the government’s enabling partner, our thrust is to ensure accountability for public resources, promote transparency, and help improve government operations with the end in view of ensuring a better life for all Filipinos,” Commissioner Agito said.

Meanwhile, the Commission honored audit teams and COA employees who have performed their duties with utmost excellence, courage and beyond expectations at the “COA Salutes the Best” program held at the COA Sports and Cultural Complex on 8 May 2017. It was a full harvest this year as the Commission found exemplary recipients in all categories. The Gawad Kahusayan was awarded to Audit Group M- Quezon City of the Local Government Sector and the National Government Sector 5A & 6A Audit Team No. R11-15 of the COA Regional Office No. XI. The Unliquidated cash advances of then Municipal Mayor of Alfonso Lista, Ifugao in CY 1994; Unliquidated Cash Advances from January 1998 to June 30, 2010 of then Municipal Treasurer of Tanudan, Kalinga; and the Audit on the cash and accounts of the Municipality of Amulung, Cagayan were deemed Outstanding Audit Reports.

In the individual categories, the Gawad Karangalan was conferred to Pedro C. Pascual, Administrative Aide III at the COA Regional Office No. II (for Level I), Humphry G. Torres, Information Technology Officer III at COA Regional Office No. XI and Christina E. Delos Santos, State Auditor IV at COA Regional Office No. XIII (for Level II), and Araceli P. Geli, State Auditor V at COA Regional Office No. XI (for Level III). State Auditor Romel C. Espiña of COA Regional Office No. XIII received the Gawad Kagitingan award while State Auditor Mary D. Bacwaden was awarded the Gawad Bilang Katangi-tanging Pinuno.

Former State Auditor Evelyn Louise E. Rivera of COA Regional Office No. VII was recognized as the Most Productive Retiree. Nine officials and employees from the Central Office and 23 from the Regional Offices were presented with the Loyalty award.

Revelries include sports, folk dance and choral competitions, a book fair and booths for government services.

The Commission traces its roots to the Office of the Insular Auditor of the Philippine Islands created through an unnumbered memorandum signed by then US President William McKinley on 8 May 1899. The institution has since evolved into a three-person collegial body with greater independence and scope as the Supreme Audit Institution of the Philippines under the 1987 Constitution.

The Commission is presently enacting reforms that will steer the institution into an organization that creates positive impact in government and society; empowers and enables government agencies to perform their mandates better; produces high quality, fair and timely audits; and increases stakeholder ownership and understanding. In order to accomplish these goals, the Commission will likewise strengthen its various capacities and capabilities and enhance its support infrastructure.

Congratulations COAns and happy 118th anniversary!

The Commission on Audit (COA) thru the Human Resource Management Office (HRMO) has launched programs for Campus Recruitment I Career Fair as part of the initiatives under "Strengthen Capacity and Capability" of the COA Strategic Plan for 2016- 2022 which aims to intensify the recruitment process for potential recruits in the fields of Accounting/auditing, legal, information technology and other fields of discipline.

The HRMO, under the -leadership of Director Noel B. Clemente, received an overwhelming response from the country's leading universities and organizations after having a persistent communication with them on possible partnership. Beginning mid of 2016, the team led by Ms. Imelda V. Clave, Officer-In-Charge, Human Resource Policy Studies and Standard Services, already toured several prominent universities. It kicked off at the San Beda College, Manila on October 2016 with over a hundred attendees and University of Sto. Tomas with about nine hundred (900) attendees. Both schools have participants from other universities and colleges within the Metro Manila. It was followed by a 3-day job fair activity at the Ateneo De Manila University - School of Law on January 2017 where Director Carmelita T. Sanchez, Legal Services Sector, shared her knowledge about the legal profession and benefits from working in the Commission.

The Philippines-Australia Public Financial Management Program (PFMP) is assisting the Philippine government to start shifting from obligation-based appropriations to annual cash based appropriations as a disciplined measure to better manage public resources and deliver on its promise to double infrastructure spending and ramp up social sector spending.

The PFM principals comprised of the Department of Budget and Management (DBM), Bureau of the Treasury (BTr) and the Commission on Audit (COA), have endorsed the new reform strategy of introducing cash appropriations.

The foundation of this reform is to shift the focus of the budget system away from incurring obligations to spending cash.

Obligations are intentions, not expenditures. The current system of obligation-based appropriations does not promote disciplined execution of the annual budget,” said DBM Secretary Benjamin Diokno. This is the essence of a sound public financial management or PFM system: an annual budget that is promptly funded, implemented and accounted for.

The Government has committed to spend 7% of the country’s GDP on infrastructure following its aggressive mandate to “Build, Build, Build”—a program aimed at ushering in the “Golden Age of Infrastructure” for the Philippines.

“The political priority of the infrastructure agenda gives this PFM reform a hard edge. It is about making the PFM system fit for purpose,” said Gary Ellem, PFMP Team Leader. “We think this is a sound reform that is timely and will help the Government of the Philippines deliver. DBM, BTr and COA are right behind this. Although this reform is a significant change, it builds on key reforms that PFMP has supported in recent years like the TSA, BTMS and PREXC,” he added.

The Treasury Single Account (TSA) is a cash management system that consolidates government accounts and optimizes utilization of the government’s cash resources. The Budget and Treasury Management System (BTMS) is an integrated, web-based financial management information system that covers budget execution and reporting. Meanwhile, the PREXC restructures an agency’s budget around programs to promote a better focus on policy and performance. The move to annual cash based appropriations builds on all three reforms as the basis for a sound, transparent and efficient use of public funds. (contributed by the Public Financial Management Program)