Commission on Audit

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.

COA renews commitment to women empowerment in celebration of Women’s Month

Details: Published: 14 March 2019

The Commission on Audit (COA) renewed its commitment to women empowerment as the focus of the theme for the national celebration of Women’s Month: We Make Change Work for Women to highlight empowered women not only as active contributors but also claimholders of gender and development (GAD).

The Philippine Commission on Women identified this theme for the celebration of National Women’s Month until 2022.

“Women are empowered when they become part of the decision-making process. In the Commission, more than 5,000 women or around 62% occupy second level positions. More than their actual positions, however, women and men have equal opportunities to take control not only in the work environment but also in their personal lives through our various programs to improve work and family life balance, physical fitness and emotional well-being,” observed Chairperson Michael G. Aguinaldo.

The Chairperson also emphasized the auditor’s role in making change work for women by ensuring that GAD funds are properly spent and that GAD programs implemented by government reach their objectives.

COA officials, athletes and personnel sing the national anthem during the opening ceremony of the celebration of National Women’s Month on 26 February 2019.

Commissioner Jose A. Fabia noted that 85% of all of the awardees in last year’s COA Salutes the Best program were all women, a testament that COA’s GAD programs have been effective in empowering women.

COA Commissioner Fabia on role of audit in governance

Details: Published: 14 March 2019

Commission on Audit (COA) Commissioner Jose A. Fabia emphasized the role of audit in governance at the Philippine Council of Deans and Educators in Business (PCDEB)’s 118th Founding Anniversary held at the AG New World Manila Bay Hotel on 22 February 2019. PCDEB’s anniversary theme was "Bringing Business Education in a Transformative Era."

Commissioner Fabia said audit ensures accountability which plays a major role in governance.

"For you to be accountable, there is always a system of accountability that is inside your own institutions which you submit every year to the Securities and Exchange Commission. If you're in government, on the other hand, you are also accountable and your accountability is measured and examined by the Commission on Audit," Commissioner Fabia pointed out.

Commissioner Fabia detailed the role of COA in the audit of government funds, explaining the various audits COA performs and the quasi-legislative and quasi-judicial powers of COA to make sure that there is accountability in the government. He also described the role of the Commission Proper in promulgating rules and regulations for accounting and auditing that is in accordance with international standards and said that COA has to determine the checks and balances within the organization to make sure that there is good governance existing in all government agencies. "We have to make sure that all officials in government who hold money and make decisions about money are accountable for the money that they spent," Commissioner Fabia added.

COA Chair Aguinaldo receives Ateneo, Metrobank award for exceptional public service

Details: Published: 05 March 2019

Commission on Audit (COA) Chairperson Michael G. Aguinaldo was awarded by the Ateneo Professional Schools and the Metrobank Foundation, Inc. with the 2019 Metrobank Foundation Professorial Chair for Public Service and Governance, an annual award given to distinguished servant leaders for their exceptional contributions and achievements in the public and private sectors.

The awarding ceremony was held at the Ateneo Professional Schools Auditorium at Rockwell Center, Makati City on 22 February 2019 where Chairperson Aguinaldo delivered his professorial lecture “Transparency, Accountability and the Rule of Law: Boon or Bane to Government Initiatives.”

“Transparency, accountability and the rule of law are fundamental conditions of good governance in the public sector. These are in place not solely to fight against corruption but also to improve government functioning and create a positive social, political and economic climate for the populace,” said Chairperson Aguinaldo.

Chairperson Aguinaldo noted that there are instances where inconsistent or unreasonable interpretation implementation of laws and rules become constraints to government programs, hindering officials in decision making and creating a “chilling effect” on government officials.

“Both laws and rules and government action are just parts of the process of achieving the objectives of the promotion of the common good, the conservation and development of national patrimony and securing the blessings of independence and democracy. Consequently, there is a need to strike a balance and recognize the idea of interdependence as means to achieve this end,” Chairperson Aguinaldo observed.