The Philippine Institute of Certified Public Accountants (PICPA) - Southern Mindanao Region (SMR), headed by Commission on Audit (COA) Commissioner Roland C. Pondoc, conducted the 2nd Government Summit Webinar via Zoom last 15 January 2021. The event was held in collaboration with PICPA General Santos City.
State Auditor Arjay T. Astillero of COA Regional Office No. XII was the resource speaker with the topic "Online Briefing on the Salient Points of the Government Accounting Manual (GAM) for Local Government Units (LGUs)."
The lecture aimed to facilitate the proper accounting of all financial transactions of the LGUs following the International Public Sector Accounting Standards (IPSAS) which shall be the framework for the preparation and presentation of the Financial Statements for the LGUs. Commissioner Pondoc, who is also the PICPA National Vice-President for the Government Sector, said the webinar also aims to further inform fellow accountants and those interested on how the GAM works.
Auditor Astillero talked about the legal bases, basic features and policies of GAM for LGUs and salient points of the Accounting System and Financial Reporting. The GAM prescribes the guidelines for the uniform recognition, measurement, presentation and disclosure of financial transactions, and preparation of financial reports in the LGUs. It covers the basic policies and standards, the chart of accounts, the detailed guidance for the recognition, measurement and presentation procedures, and the record and report form and formats.
After his lecture, Auditor Astillero gave time for questions and other clarifications for those who attended the webinar.
Aside from being a Certified Public Accountant, Auditor Astillero is also a Certified Fraud Examiner and the Audit Team Leader of COA Region 12 – Local Government Sector-B Team R12 No. 02.
The Commission on Audit (COA), the Philippine Supreme Audit Institution (SAI), won first place at the professional level in the Hackathon BPK Competition – Indonesia with the theme “Hack for Accountability and Transparency” held by the Audit Board of Indonesia (Badan Pemerika Keuangan) to commemorate its 74th Anniversary.
The competition aimed to improve public engagement in audit-related activities through their involvement in developing software that can assist in audit and to enhance public awareness of the importance of accountability. It was open for students and professionals both at the national and international levels across the ASEAN and is expected to be a source of inspiration for the youth to strive for innovation, especially in adapting to the new normal. Judging of the entries were held in Jakarta from 12-13 January 2021 or virtually, via online connection.
The COA team was composed of Mr. Gerald M. Mendeja (project lead), Mr. Jewelle Caezar G. Gadiano, and Marwin A. de Guzman of the Information Technology Office. The team developed the Project Reporting of Infrastructure Schedule Monitoring System (PRISM) which is an application designed for monitoring, evaluation, and reporting of different government infrastructure projects through different platforms such as web and mobile.
![]() |
Mr. Mendeja said that PRISM uses different technology to capture government infrastructure data that would be used by auditors, citizens for participatory audit/public engagement, and management for decision making.
The groundbreaking ceremony and time capsule laying for the new Commission on Audit (COA) Provincial Satellite Auditing Office (PSAO) in Rizal was held on 5 January 2020. The site of the new PSAO building is located at Sitio Cabading, Barangay Inarawan, Antipolo City.
COA Chairperson Michael G. Aguinaldo with Assistant Commissioner Luzvi P. Chatto, COA Region IV-A Regional Director Mario G. Lipana, Assistant Regional Director Maria Oliva V. Ortega and Director Amelia P. Valdez of the General Services Office led the ceremony. Rizal Governor Rebecca “Nini” A. Ynares and Antipolo City Mayor Andrea B. Ynares led the guests from the local government units (LGUs) that included City Legal Officer Atty. Cedrick Justice U. Capiral, City Engineer Jesus S. Gonzaga, City Planning and Development Officer Rowena T. Zapanta, Provincial Treasurer Ma. Teresa E. Lasquety, and OIC-City Budget Officer Ms. Priscilla R. Padua.
![]() |
Chairperson Aguinaldo thanked the City of Antipolo and the Province of Rizal for being gracious in allowing COA to use the land for its satellite office in Rizal. He mentioned that there are currently 49 operating PSAOs all over the country. Chairperson Aguinaldo spoke of the importance of interdependence among different bodies of government that work together towards better public service. He also thanked the members of the COA family for their perseverance and making the best out of this difficult time of global pandemic.