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.
The Commission on Audit (COA) thrives in a culture of excellence and in order to ensure that its services are at par with the international audit community, the Commission adopted the International Organization of Supreme Audit Institutions (INTOSAI) Supreme Audit Institution (SAI) Performance Measurement Framework (PMF) to measure the Commission’s performance through COA Resolution No. 2017-023 on 21 December 2017.
The SAI PMF is an international framework for self, peer, or external assessment of a SAI’s performance against the International Standards of Supreme Audit Institutions and other established international good practices. It is applicable to all types of SAIs regardless of organizational model, mandate, national context and development level.
The SAI PMF was adopted by the INTOSAI during the XXII Congress held in December 2016 in Abu Dhabi. However, a key principle of the framework is that the assessment is voluntary, and that it is the Head of the SAI that makes all key decisions about the assessment.
“Adopting this framework is important for us to gauge our performance of our audit and non-audit functions and the strength of our legal mandates and environment. It will also help us identify areas that we need to improve on and accordingly adjust our capacity-building programs,” said COA Chairperson Michael G. Aguinaldo.
“By showing our commitment to adhere to the highest international standards, we are also contributing to better quality public services that will ultimately benefit society,” added the Chairperson.
COA Assistant Commissioner Luz L. Tolentino briefs COA officials and auditors on the new Supreme Audit Institution Performance Measurement Framework (SAI PMF) on 20 December 2017. The SAI PMF is an international framework for self, peer, or external assessment of a Supreme Audit Institution’s performance against established international standards.
The Commission on Audit (COA) recorded P1.54 billion in disallowances that were settled in Calendar Year 2016. This represents more than 200% increase from the P500 million that was settled in 2015.
Around 800 Notices of Disallowances (NDs) amounting to P1.3 billion were settled under the Education and Employment Cluster of the National Government Sector of the Commission.
The Commission has sought to improve the recovery of unsettled liabilities through various programs including the development of an information system to monitor implementation of audit recommendations issued by the audit team through Audit Observation Memorandum, Notice of Suspension (NS), ND and Notice of Charge (NC) as a result of their audit.
“We are focused on ensuring that public funds are expended or utilized according to laws, rules and regulations and preserving resources against wastage and unnecessary, excessive, extravagant and unconscionable expenditures. Despite the fact that the Commission does not really have enforcement powers, efforts are expended to enable the payment and settlement of the amounts disallowed. Increasing our efforts in getting the amounts disallowed paid and settled, and remitted to public coffers, is one way for the Commission to create a greater impact in governance,” observed Chairperson Michael G. Aguinaldo.
“There are many challenges but I am confident that the programs we have started will enhance the effectivity of our very limited enforcement mechanisms,” added Chairperson Aguinaldo.
In 2016, the Commission issued 4,775 NDs amounting to P4.5 billion, NS valued at around P9.10 billion, of which almost half was settled at around P4.06 billion and NC worth P365.22 million.
The United Nations Industrial Development Organization (UNIDO), a specialized agency of the United Nations, appointed the Philippine Commission on Audit (COA) as its External Auditor for the period 1 July 2018 to 30 June 2020.
UNIDO is the specialized agency of the United Nations that promotes industrial development for poverty reduction, inclusive globalization and environmental sustainability.
“We are honored by the trust and confidence that the General Conference of the UNIDO has placed on the audit expertise and integrity of the Commission and its people. We pledge to perform our tasks with the highest degree of professionalism,” COA Chairperson Michael G. Aguinaldo said.
“Rest assured we will work together for the effective performance of UNIDO’s mandate as well as in achieving its strategic priorities of creating shared prosperity, advancing economic competitiveness, safeguarding the environment, and strengthening knowledge and institutions,” he added.
COA’s appointment was approved by the UNIDO General Conference (GC) during its Seventeenth Session held at Vienna, Austria from 27 November to 1 December 2017. The GC is UNIDO’s supreme policymaking organ where all Member States meet once every two years. It determines the guiding principles and policies of the Organization, approves the budget and work programme of UNIDO.
The Seventeenth Session of the GC closed with a renewed focus on the importance of partnerships to meet the goals of the 2030 Agenda for Sustainable Development.