Promoting Good Governance in the New Normal

SAI

Philippines

8^th ASOSAI Symposium

The Commission on Audit

The COA, as one of the most important safeguards in good governance embedded in the 1987 Constitution of the Republic of the Philippines, serves as the supreme auditing arm of the Philippine government.

8th ASOSAI Symposium

The Commission on Audit

By establishing an environment of public accountability through fiscal transparency, the COA fulfills its roles in :

8th ASOSAI Symposium

• promoting good governance and accountability
• promoting public trust in the government.

8th ASOSAI Symposium

The Citizen’s Participatory Audit

Guided by the COA’s mission “to ensure accountability for public resources, promote transparency, and help improve government operations, in partnership with stakeholders, for the benefit of the Filipino people.”

8th ASOSAI Symposium

The Citizen’s Participatory Audit

It is a mechanism for strategic partnership and sharing of aspirations, goals, and objectives between the COA and the civil society.

8th ASOSAI Symposium

The Citizen’s Participatory Audit

• As a strategy, the CPA upholds the people’s right to a transparent government and use of public resources

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• As a technique, it brings together civil society organizations, citizens and auditors of the COA into one audit team

8th ASOSAI Symposium

The Citizen’s Participatory Audit

CITIZEN INVOLVEMENT

Improving transparency and efficiency in the use of public resources

8th ASOSAI Symposium

The Citizen’s Participatory Audit

You may visit https://cpa.coa.gov.ph for more information about CPA.

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The Philippine Performance Audit Partnership

(PPAP) Project

The Performance Audit Office (PAO)

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• Established in 2017 to enhance and expand performance audit
• Delivered 10 Performance Audit Reports

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The Philippine Performance Audit Partnership

(PPAP) Project

Through partnership with the

U.S. Agency for International Development (USAID) and the U.S. Government Accountability Office – Center for Audit Excellence (USGAO-CAE), a Memorandum of Understanding was established.

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The Philippine Performance Audit Partnership

(PPAP) Project

The USGAO-CAE provides technical assistance to the COA to:

• further institutionalize its performance audit capacity
• scale up policy and operational guidelines for performance auditing and collaboration with agencies and legislators to enhance oversight and accountability

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Collaboration with Various Anti-Corruption Bodies and Agencies

• Joint Investigation Team between the COA and the Office of the Ombudsman (OMB)
• Task Force against Corruption involving the COA, the OMB, and the Department of Justice
• Memorandum of Agreement with the Philippine Competition Commission, the Anti-Money Laundering Council, and the Presidential Anti-Corruption Commission (PACC)

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Collaboration with Various Anti-Corruption Bodies and Agencies

• Enhancement of the Memorandum of Agreement between the COA, the Department of Interior and Local Government, the Civil Service Commission, the OMB, and the PACC

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The COA in the Next Normal and Way Forward

• Use of advances in science and technology in auditing to keep pace with the increasing digital transformation of its audited agencies

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• Launched the Machine Intelligence, Knowledge-based Audit, and Experience Learning techniques (MIKA-EL) project – a system designed to help in processing and analyzing data

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The COA in the Next Normal and Way Forward

Guidelines issued on the implementation and use of various Information Technology when employees are in Work-from-Home or in Telework arrangement:

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• Electronic Documents in the Government Transactions
• Operationalization and Implementation of Online IT Support Systems
• System Evaluation of Electronic Collection Systems used by Audited Entities
• Electronic Submission of Requests for Legal Services from the Legal Services Sector Under the New Normal Work Environment and Alternative Work Arrangement

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The COA in the Next Normal and Way Forward

Guidelines issued on the implementation and use of various Information Technology when employees are in Work-from-Home or in Telework arrangement:

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• Operationalization and Implementation of the Agency Records Custodial Information System (ARCIS) in the Commission
• Installation, Utilization, and Maintenance of the Commission on Audit Orders of Execution Management Information System (COEMIS), and institutionalization of the COEMIS of Final and Executory Decisions at Different Adjudication Level in COA

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The COA in the Next Normal and Way Forward

• Republic Act (RA) No. 11469 or the Bayanihan to Heal as One Act

approved on March 24, 2020

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• RA No. 11494 or the Bayanihan to Recover as One Act

approved on September 11, 2020

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The COA in the Next Normal and Way Forward

• Guidelines in the Financial and Compliance Audit of the Corona Virus Disease (COVID-19) Funds during the period of the State of National Emergency

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• Audit Guidelines on the COVID-19 Vaccination Program of the Government

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• Task Force to study the implementation of a Modernization Program that would enhance COA’s resilience against future disruptions caused by crises

Guidelines issued to fully account the receipts and utilization of COVID-19 Funds

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The COA in the Next Normal and Way Forward

Audit Service Continuity Plan (ASCP)

• a framework for building and strengthening its organizational resiliency

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• capacity for emergency preparedness and disaster response & recovery

Thank you!

SAI

Philippines

8th ASOSAI Symposium