The Commission on Audit (COA) has formed a partnership with the Asian Development Bank (ADB) to improve financial audit by updating guidelines in accordance with the International Standards of Supreme Audit Institutions (ISSAI).

To document this agreement, COA Commissioners Heidi L. Mendoza and Jose A. Fabia signed a Memorandum of Understanding (MOU) with the ADB, represented by Ms. Agustina Musa, Senior Financial Management Specialist of the ADB South East Asia Regional Department, on February 27, 2015. The MOU is for the management of the project “Enhancing Roles of Supreme Audit Institutions in Selected Association of Southeast Asian Nations (ASEAN) Countries,” financed by the Japan Fund for Poverty Reduction.

The COA is the Project Leader for ISSAI Implementation under the Knowledge Sharing Committee, and the Chairperson of the Training Committee, both of the ASEAN Supreme Audit Institutions (ASEANSAI). As ISSAI Implementation Project Leader, COA prepared an Action Plan for ASEANSAI in October 31, 2014 thru which development partners (DP) can determine which activity each DP can fund to avoid duplication of efforts and wastage of resources. The Action Plan was distributed to the DPs by the ASEANSAI Secretariat and was one of the materials presented by COA in the Donor Cooperation Meeting on February 7, 2015 held in Kuala Lumpur, Malaysia.

For its part, the ADB adopted a two-pronged strategy to support ISSAI Implementation. One is at the ASEANSAI level to benefit all member-SAIs and another, a bilateral approach that would involve four SAIs: the Commission on Audit of the Philippines, the Audit Board of Indonesia, the Office of the Auditor General of Myanmar, and the State Audit Organization of the Lao People’s Democratic Republic.

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COA Chairperson Maria Gracia M. Pulido Tan addresses COAns at her last flag ceremony as leader of the Commission on February 2, 2015.

February 2, 2015, QUEZON CITY, Philippines- Commission on Audit (COA) Chairperson Maria Gracia M. Pulido Tan ends her term at the helm of the audit body making good on her promise for reforms in the Commission’s organizational structure, policies, systems and procedures that paved the way for a more efficient, effective and independent audit service.


Speaking to COAns at her last flag ceremony as their leader, Chairperson Pulido Tan said “We saw that if we work as a team, give the tasks our time and attention they require, and transcend our personal interests for the common and larger goals, we can overcome the impediments to efficiency, effectiveness and excellence.”


“I was only your Chairperson from 18 April 2011 to today, 2 February 2015. I was merely your caretaker and leader for that period. Kayo ang tunay na  Commission on Audit, you who have made COA your life career and calling, and have sworn to serve with utmost dedication and faithfulness. Let it therefore be also your pride and fulfillment. As such, make it so, its future is in your hands and minds and hearts,” Chairperson Pulido Tan emphasized.


Among the projects Chairperson Pulido Tan will be remembered for is the Citizen Participatory Audit (CPA) Project launched in 2012 which enabled citizen engagement with the Commission’s work. Within a year of its launch, the CPA won the “Bright Spot” award at the Open Government Summit held in London and has sparked the interest of the United Nations and other Supreme Audit Institutions as the only citizen audit of its kind.


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Quezon City, Philippines- After three years and nine months, Commission on Audit (COA) Chairperson Maria Gracia M. Pulido Tan is set to retire from her post as the Commission’s Chairperson on February 2.

Chairperson Pulido Tan told reporters who attended the launch of the second phase of the Citizen Participatory Audit project on January 22, 2015 that she would use her break from government service to relax.

“No plans, I just want to relax, do all the things I missed doing while I was in the Commission, maglilinis ako ng bahay, mag-aalaga ako ng apo at magga-garden uli,” the Chairperson said.

When asked if she received any offers for a different government post, the Chairperson was mum, saying she is not inclined to take another government position at this time but she hinted that she was not closing her doors either.

“I’m not inclined to take a position at this time. It’s like when I came to COA, wala naman talaga akong balak, wala akong ambisyon. But things happen. I prayed about it and I came to the conclusion that this is probably what God wants me to do. I will be obedient. I leave it all up to God,” she said. 

Chairperson Pulido Tan said working with COAns was the biggest fulfilment of her career in COA.

“It is my greatest fulfilment to lead this 9,000-strong organization. It was ground-breaking work. I did my best with the time I was given and it was enough. No regrets,” Chairperson Pulido Tan said. 

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Chairperson Maria Gracia M. Pulido Tan holds a plaque of appreciation with a figure of a jeepney during the launch of the second phase of the Citizen Participatory Audit (CPA) program on January 22, 2015. The jeepney represents what the CPA project is about— bringing people together from different fields of expertise to take part in the audit work towards a common destination: good governance.


QUEZON CITY, Philippines – Building on the gains from the first phase of the Citizen Participatory Audit (CPA), the Commission on Audit (COA) launched Phase 2 of the program on Thursday, January 22, 2015, at the COA compound.

The CPA is a partnership between the COA and the Affiliated Network for Social Accountability in East Asia and the Pacific, with funding from Australian Department of Foreign Affairs and Trade.

Founded on the principles of constructive engagement and social accountability, the CPA brings together the COA on one hand and citizen groups/civil society organizations on the other in conducting audits of select government projects deemed “close to the hearts of the people.”

“We’ve made considerable gains in the first phase and now we are scaling up in terms of coverage. We are going out of Metro Manila and taking CPA to other places,” said COA Chairperson Maria Gracia Pulido Tan. 

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Commission on Audit officials and Palawan civil society organizations engage in a dialogue. (photo courtesy of Sylvia Inciong of the Public Financial Management Program)

PUERTO PRINCESA - Some 80 participants from the Commission on Audit (COA) and various Civil Society Organizations (CSOs) from Palawan recently gathered in Puerto Princesa for a capacity building and audit planning workshop for a new Farm-to-Market-Roads (FMRs) citizen participatory audit (CPA).

The Palawan component is part of a nationwide performance audit that COA is implementing in cooperation with citizens and CSOs across the country. CSO partners are expected to help collect data on some of the remote FMR projects. The activity is coordinated by the Affiliated Network for Social Accountability in East Asia and the Pacific (ANSA-EAP) in cooperation with COA. It is sponsored by the Philippines- Australia Public Financial Management Program (PFMP) as part of its support to the second phase of COA’s CPA Program. The audit aims to determine the economy, efficiency and effectiveness of the Department of Agriculture’s (DA) Farm-to-Market-Road Development Program (FMRDP).   

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