Chairperson Michael G. Aguinaldo and Sandiganbayan Presiding Justice Amparo Cabotaje-Tang join the participants to the Training on Effective Investigation and Prosecution for the Commission on Audit and Office of the Ombudsman Joint Investigation Team held in Pampanga from 30 May to 2 June 2017. The training was sponsored by the USAID.
Chairperson Michael G. Aguinaldo and Taytay Rizal Mayor George Ricardo R. Gacula II sign the Memorandum of Agreement for the construction of the PSAO building on 20 June 2017. Joining them are Assistant Commissioner Rizalina Q. Mutia, Director Mario Lipana, and Atty. Stanlee Calma.
Chairperson Michael G. Aguinaldo receives former COA Commissioner Sofronio B. Ursal’s donation of seven volumes of good governance reference collection on 9 May 2017. The collection includes books on government auditing, local government taxation, barangay financial administration and revenue collection. Also in picture are Assistant Commissioners Alexander B. Juliano, Winnie Rose H. Encallado and Rizalina Q. Mutia, Director Carmelita O. Antasuda and Auditor Rosa Dela Cruz.
Chairperson Michael G. Aguinaldo and officials of the Commission welcome delegates from the Supreme Audit Institution of Vietnam and World Bank Hanoi on a study visit to the Philippines on 3 March2017. The participants discussed issues on environment audit.
COA officials conduct teleconferencing on Supreme Audit Institutions (SAI) Performance Management Framework (PMF) with representatives of the INTOSAI Development Initiative (IDI) on 9 March 2017.
Chairperson Michael G. Aguinaldo was the keynote speaker and inducting officer at the Institute of Internal Auditors of the Philippines General Assembly on 15 February 2017. Chairperson Aguinaldo talked about the role of internal auditors in strengthening integrity and governance.
The Commission on Audit showcased the gains of the Citizen Participatory Audit of Local Disaster Risk Reduction and Management at a public presentation held at the Professional Development Center Auditorium on 7 February 2017.
Commissioner Isabel D. Agito leads COA officials in welcoming representatives of the Audit Board of Indonesia on a study visit to the country to discuss the audit of health insurance systems on 2 February 2017.
Chairperson Michael G. Aguinaldo and Commissioner Jose A. Fabia join the participants of the training on security administration held at the Professional Development Center on 27 January 2017.
Commission on Audit (COA) Chairperson Michael G. Aquinaldo and CODE-NGO Executive Director Sixto Donato C. Macasaet sign the memorandum of agreement for the citizen participatory audit of government’s Yolanda shelter projects
The Commission on Audit (COA) has formed a partnership with the country’s biggest coalition of non-government organizations (NGOs) working for social development to conduct Citizen Participatory Audit (CPA) of selected shelter projects in areas affected by Typhoons Yolanda and Sendong.
To document this partnership, COA Chairperson Michael G. Aguinaldo and the Caucus of Development NGO Networks (CODE-NGO) Executive Director Sixto Donato C. Macasaet signed a Memorandum of Agreement (MOA) on October 25, 2016. The MOA entails how COA and CODE-NGO will work together in conducting a CPA audit of shelter projects implemented by the government in the areas of Palawan, Tacloban, and Iloilo that were affected by Typhoon Yolanda and in Iligan City affected by Typhoon Sendong.
Chairperson Aguinaldo expressed optimism that the cooperation between COA and CODE-NGO will entail greater transparency and citizen participation in governance.
“The big picture here is transparency so that the people can see for themselves the actions taken by government,” Chairperson Aguinaldo said.
Through the CPA, audits are conducted with citizen auditors included in the team to encourage vigilant participation in exacting government accountability. The audit is under the direct supervision and control of the COA.
COA and CODE-NGO will develop the audit design and objectives. Before the audit commences, members from both COA and CODE-NGO will undergo training program on the CPA scheduled on November 14 – 18, 2016.
CODE-NGO has 12 national and regional networks representing 1,600 non-government organizations, people’s organizations and cooperatives. Its advocacies include transparency, anti-corruption and government accountability; people’s participation in governance; asset reform; environment; and social services. #
International Public Sector Accounting Standards Board Chair Ian Carruthers talks about the latest developments on the IPSAS at a forum held at the Commission on Audit.
The Chairperson of the International Public Sector Accounting Standards Board (IPSASB) emphasized the importance of involving public interest and a more inclusive process in setting international standards.
IPSASB Chair Ian Carruthers talked about the latest developments on the International Public Sector Accounting Standards (IPSAS) at a forum held at the Commission on Audit (COA) recently.
The forum was attended by COA senior officials and auditors as well as Board of Accountancy Chairperson Mr. Joel Tan-Torres and representatives from the Department of Budget and Management and local government units.
Under the auspices of the International Federation of Accountants, IPSASB is the independent international body that sets accrual-based standards used for the preparation of general purpose financial statements by governments and other public sector entities. Through these standards, IPSASB aims to enhance the quality, consistency, and transparency of public sector financial reporting worldwide.
Mr. Carruthers said the board established the Public Interest Committee (PIC) in 2015 to ensure that standard setting follows due process and reflect the public interest. He stressed the need for the process to reflect its impact on various stakeholders and to have an integrated system of accountability. “The success of implementation is getting the information used in decision-making,” he observed.
Mr. Carruthers said the standard setting process had become more inclusive as they get more responses for the exposure drafts, take into account the experiences of various countries as they adopt IPSAS and to encourage more interaction and debate as more countries are planning to adopt the IPSAS.
Over 40 countries have already applied accrual IPSAS and international organizations such as the entire United Nations system and the European Commission are reporting on IPSAS bases. The Philippines, through the COA, also harmonized a number of international standards with the Philippine Public Sector Accounting Standards.
When asked about the challenges that the COA face in adopting the standards, Mr. Carruthers suggested creating a forum and getting the right people around the table to discuss how the guidelines can work in the Philippine setting.
Currently, the IPSASB is working on the IPSAS for revenue and no-exchange expenditure, financial instruments, heritage, infrastructure assets and leases, among others. #
COA Chairperson Michael G. Aguinaldo was the inducting officer for the new officials of the Philippine Institute of Certified Public Accountants (PICPA) Pangasinan Chapter during the 65th Induction and Turnover ceremonies held at the CSI Stadia recently.
Commission on Audit (COA) Chairperson Michael G. Aguinaldo encouraged members of the Philippine Institute of Certified Public Accountants (PICPA) Pangasinan Chapter to work together with COA to build a better nation.
Chairperson Aguinaldo was the guest of honor and inducting officer during the 65th Induction and Turnover Ceremonies and 1st General Assembly of PICPA-Pangasinan Chapter with the theme “Level Up!” held recently at the CSI Stadia in Dagupan City.
“We are hoping to help “level up” government agencies’ performance of their mandates and in attaining the goals of the programs and projects that they implement. It also means of course, when we level up, we rise up to people’s and our own expectations. We hope that we will be able to achieve the public’s expectations of our performance and also go beyond our perspectives of what our roles as auditors should be. This is how we believe we can help build the future for the country,” Chairperson Aguinaldo said.
Some of the Commission’s plans and programs that will hopefully help “level up” government agencies’ performance of their mandates include revising, simplifying and modifying audit rules and regulations in order to have a constant and consistent ground of analysis; issuance of the Manual on the Financial Management of Barangays and updating the primer for barangays; and developing a Fraud-Risk Framework for government agencies so that it will be easier to prevent, detect and mitigate fraud risks, among others.
Chairperson Aguinaldo encouraged PICPA members to join in the government’s efforts to realize a more dynamic, thriving and peaceful country. “I hope you have taken your pledge today not only to level up your personal professional skills but also to accept your role and your responsibility in building a better nation. You are present everywhere, from the smallest scale enterprises to the biggest corporations to government agencies. Make yourself count,” he said.
COA Commissioner Jose A. Fabia, Pangasinan Governor Amado I. Espino III, Dagupan Mayor Belen T. Fernandez, PICPA Pangasinan Chapter President Leila Chua-Sy, Outgoing Chapter President Luz F. De Guzman, Past President of ASEAN Federation of Accountants Dean Estelita C. Aguirre, PICPA Vice President for Education Dr. Cesar A. Mansibang, Regional Director of Northern Luzon Atty. Henry Onia, and other COA officials were also present in the said event. # –Angelica Mae S. Villaflor