Citizen Participatory Audit - Sign In Pageworkspace.unpan.org/sites/Internet/Documents/UNPAN93192.pdf · Citizen Participatory Audit: How citizen participation can enhance value for

Citizen Participatory Audit: How citizen participation can enhance

value for money audit in the Philippines

Maria Gracia M. Pulido Tan Chairperson, Commission on Audit

24 June 2014

Session II: National experiences of SAI engagement of citizens: Challenges and

Opportunities UNDESA Capacity Development Workshop

KINTEX, South Korea

“We believe that good governance — marked by transparency, accountability, and integrity — is the bedrock

of a robust economy."

President Benigno S. Aquino III

The Commission on Audit

COA is the Philippines' Supreme Audit Institution. It is an

independent constitutional office that has the power to

audit all government accounts. COA has the exclusive

authority to prescribe accounting and auditing rules, and to define the scope and techniques for its audits. The

constitution prohibits the legislation of any law that limits its

audit coverage.

www.coa.gov.ph

“This is a priority program, founded on the premise that public

accountability can prosper only with a vigilant citizenry."

Maria Gracia M. Pulido Tan, COA Chairperson

CITIZEN PARTICIPATION IN

THE PHILIPPINES

Citizen Participatory Audit Citizen Participation in the Philippine Constitution

The State shall encourage non-governmental,

community-based or sectoral organizations

that promote the welfare of the nation.

Article II, Section 23, Declaration of Principles and State Policies

Citizen Participatory Audit What is CPA?

Conducting audits where citizen representatives are

included in the team to

educate them on the

audit process, encourage vigilant participation in

exacting government

accountability.

Always under the direct

supervision and control of

COA

Citizen Participatory Audit Roadmap

Conceptualization

Experimentation

Institutionalization

• Implementation of pilot audits

• Framework enhancement and assessment

• Policy proposals

• Policy adoption

• Framework development

• Exploratory meetings with agencies

Citizen Participatory Audit Timeline

Sept April May-July August October - December

2011 2012

COA 3-year Reform Agenda: Transparency and openness to citizen participation Open Government Partnership: CPA included as part of the Philippines’ commitment

AusAID/PFMP provided support

to ANSA-EAP

Inception meeting with

COA

CSO Buy-in meetings

COA CPAP PMT Created

Pilot 1 (DPWH): Operational Guidelines

MOA signed with 6 CSOs Joint Capacity Building

CPA and i-kwenta.com Launch

Citizen Participatory Audit Timeline

January to March April - September October - December January – June

2013 2014

CPAP PMT Reconstituted

Pilot 1 (DPWH): CSO Designations signed

Audit fieldwork started

Pilot 2 (DSWD): Readiness of BHCs to provide services

to CCT beneficiaries (Community Scorecard and Surveys)

Pilot 3 (DENR): Compliance to LGU implementation

of SWMP (Surveys)

Pilot Run of PIS

Crafting of Policies toward Institutionalization

Pilot 4 (DepEd): School Buildings under the PPP

for School Infrastructure Project (Continued to Phase II)

Citizen Participatory Audit Normative Audit Process

1

COA identifies subject of

audit

2 3

4

5

6

7

Audit Planning

Initial Conference with Auditee

Audit Reporting

Fieldwork

Assessment & Report Writing

Audit Monitoring

Citizen Participatory Audit CPA Process

1

COA identifies subject of

audit

Capacity Building

3

MOA signing 4

5

6 Initial Conference with Auditee

Audit Reporting

Data Gathering

COA-CSO buy-in meetings

10

Assessment

COA Planning: Determination of the

nature & scope of citizen participation

Audit Monitoring

11

2

Joint Audit Planning

7 8

9

To enable citizens to understand

what the Citizen Participatory Audit is all about,

and to enable them to productively

participate.

JOINT CAPACITY

BUILDING

Objectives of Capacity

Building

To better understand CPA

To know each other and build our team

To know where and how we can be

partners

To understand and appreciate

“accountability” principles

To learn the rudiments of performance

auditing concepts and procedures

Capacity Building Activities Day 1 – CPA and Capacity Building

(Getting to Know Activity)

Social Accountability Fiscal and Auditing

Concepts

Capacity Building Activities Day 2 – The Performance Audit Process

and Quality Control

Planning and Execution Reporting and Monitoring

Capacity Building Activities – Day 3 – Other Information that you need to

know

Liabilities of Public Officials Auditor as a witness

DPWH CAMANAVA Flood Control Project

CCT Beneficiaries and Barangay Health Centers in Marikina

Solid Waste Management Implementation in Quezon City

RESULTS OF THE CPA

PILOTS

The audit covered

the efficiency and

effectiveness of the

project.

It verified and

validated if the

project was

implemented in

accordance with

the project

objectives.

Citizen Participatory Audit CAMANAVA Flood Control Project


Citizen Participation

• CSO Partners: Concerned Citizens of Abra for Good

Government, Diaspora for Good Governance, International

Alert

• Provided inputs in crafting the Operational Guidelines

• Participated in the Capacity Building Workshop

• With COA’s guidance, identified the objectives, scope and

methodology during audit planning

• Gathered data during the audit execution stage

• With COA, assessed data results

• With COA, drafted the audit report


Audit Planning Audit Briefing


Fieldwork/Inspection Fieldwork/Inspection


Fieldwork/Inspection Fieldwork/Inspection


Community Assessment Report Writing

Citizen Participatory Audit KAMANAVA Flood Control Project

Audit Results

• The constructed structures for the flood control

project in Kaloocan, Malabon and Navotas

(KAMANA) of the DPWH had not completely

mitigated the flooding caused by high tide and

heavy rains due to (1) deficiencies in the structures

and design, (2) existence of informal settlers and

large volumes of garbage in the project sites, and

(3) inadequate personnel and communication

facilities.

The audit covered

four barangay health

centers in Conditional

Cash Transfer (CCT)

identified areas in

Marikina City.

The respondents were

current CCT

beneficiaries.

Citizen Participatory Audit CCT and Barangay Health Centers


• CSO Partner: ANSA–EAP

• ANSA–EAP facilitated the Community Scorecard process with

DSWD Parent-Leaders, Barangay Health Workers, Doctors, and

Nurses





Audit Planning Execution/Fieldwork


Execution/Fieldwork Execution/Fieldwork


Focus Group Discussion with Doctors and Health Workers

Focus Group Discussion with CCT Beneficiaries

Audit Results

1. Facilities

a. Not accessible to those who live far from the Barangay Centers

b. No lying-in and birthing facilities

c. Need more personnel to maintain clean facilities

d. Need supply of potable water

e. Insufficient waiting areas and comfort rooms

2. Resources

1. Overwhelming community demand for services

2. BHCs are undermanned and staff are overworked


Audit Results

3. Equipment are old, overused and outdated. Numbers are not

proportional to demand.

4. Medicines and Supplies –

a. Inadequate supplies to meet demand

b. Incomplete dosage of critical medicines

5. Health Services and Programs are not maximized due to lack of

BHC personnel.

6. Need to automate the patients records.


The audit focused on

how Quezon City

implements its Solid

Waste Management

program.

Citizen Participatory Audit Solid Waste Management Implementation


• CSO Partner: PINASAMA and KAPITBISIG

• COA, with ANSA–EAP, and ASoG designed the survey tool

• PINASAMA and KAPITBISIG were the survey enumerators for the

three largest barangays in Quezon City





Audit Planning Document Review


Tool Development Execution/Fieldwork


Execution/Fieldwork Execution/Fieldwork

Audit Results

1. Quezon City has a Solid Waste Management Board

but it had very limited operations/is not in

accordance with The Ecological Solid Waste

Management Act.

2. Quezon City has a Ten-Year Ecological Solid Waste

Management Program, however, there were

instances of non-compliance in the review and

updating of the Plan.


Audit Results

3. All of the respondents were satisfied, at varying degrees,

with the cleanliness of their communities.

“Not understanding the purpose and process of waste segregation” was

identified as the reason why 25% of the respondents did not practice

segregation of biodegradable and non-biodegradable waste.

Therefore, more targeted IEC campaigns to address this 25% of the

population are still needed to enjoin them as active partners of the City in

achieving its environmental goals.


Moving Forward Steps to Institutionalize CPA in the

Philippines

1. Providing support to CSOs to cover transportation,

meals, and incidental costs

• COA is working with the Department of Budget and

Management to draft enabling policy.

2. COA has submitted the CPA budget to the Dept.

of Budget and Management for 2015

3. Policies for CPA institutionalization

• Establishing a Project Management Office

• Developing a model for a shared agenda setting between

government and CSOs

Moving Forward Steps to Institutionalize CPA in the

Philippines

4. Integrating a portal for citizen feedback in the

Public Information System

5. Integrating the i-Kwenta website with the

Commission’s upgraded/updated website

6. Roll-out of the pilot audits in selected areas

nationwide

Transparent

Accountable Participatory

MARAMING SALAMAT PO! (Thank you very much!)