MICHAEL G. AGUINALDO

Chairperson

Commission on Audit 20 March 2018

Commission on Audit

MANDATE

1987 Constitution:

The Commission on Audit (COA) has the power, authority, and duty to examine, audit, and settle all accounts pertaining the revenue and receipts of, and expenditures

or uses of funds and property, owned or held in trust by, or pertaining to, the Government.

Mandate• COA has exclusive authority to define the scope of its audit and

examination,

• establish the techniques and methods required therefor, and

• promulgate accounting and auditing rules and regulations, including those for the prevention and disallowance of irregular, unnecessary, excessive, extravagant, or unconscionable expenditures or uses of government funds and properties.

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

The Philippine Constitution

Volunteer Act of 2007State actors shall “promote the

participation of the various sectors of the Filipino society, and as necessary,

international and foreign volunteer organizations in public and civic affairs,

and adopt and strengthen the practice of volunteerism as a strategy to attain

national development and international understanding.”

The Philippines – one of 8 founding members

“A multilateral initiative that aims to secure concrete

commitments from governments to promote

transparency, empower citizens, fight corruption, and

harness new technologies to strengthen governance”

COA’s

Response

to the

Authorizing Environment

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

An audit technique that brings together CSOs, citizens, and COA auditors as one audit team.

A technique for citizen involvement in various areas of COA’s work as partners.

– COA Operational Guidelines

Citizen Participatory Audit

Citizens are included in the audit team to make government more effective, transparent,

and accountable.

Always under the direct supervision and control of COA.

Social Accountability Citizen Participatory Audit

Obtaining Citizen/CSO Inputs

Audit Planning

CPA Planning

Implementing the CPA Plan

Assessing CPA Implementation

Sectoral Planning

Monitoring

Enhancing the CPA Policy

Obtaining Feedback

Strategic Plan

MissionMandate Vision

The CPA Framework

Citizen/CSO Inputs

CPA

Dialogues

Training need assessment

Communication planning

Sectoral Planning

Enhancing the Strategic Plan

CPA Planning

Audit Planning

• Sharing of Aspirations, goals, and objectives

• Recognizing valuable contributions of individuals and Groups

• Sharing information on:• What activities/projects/

programs to audit

• Audit Objectives

• Concerns that COA should address

• Suggested solutions

• Resources, talents, knowledge, skills we can share

• What we need to enable us to participate

Annual CPA Plan

Audit topics for CPA

Citizen participatory capacity building

Citizen participatory communication management

Implementing the CPA Plan with Monitoring

Feedback &

assessment

Enhancing

policy

1Audit Design

The Audit Team meets to prepare the audit

design/plan as basis for the preparation of materials

for the Exploratory Meeting and Citizen Buy-in.

2Exploratory Meeting and

Citizen Buy-in

Invited CSOs are briefed on the CPA on the

forthcoming engagement and their participation to

obtain their commitments to join the audit team or

how they assist in other ways such as designing

survey questionnaires, facilitating FGDs, designing

and acting as resource persons in capacity building.

CPA Process

3 Capacity Building

Trainings were conducted with the audit teams and

citizen partners on the details on how the audit will

be conducted. Details on the audit plan on the audit

topic.

4MOA Signing and Citizen-Partner

Nomination and Authorization

• SAI and CSO-partner sign the Memorandum of

Agreement.

• The CSO-partner nominates the CSO members to

the CPA Team.

• SAI authorizes the participation of the nominated

Citizen-partner as members of the CPA team, and

authorized citizen-partner signs the conforme

portion of the authorization document.

CPA Process

5CPA Team Planning

The Audit Team composed of the Supervising

Auditor, Audit Team Leader and Audit Team

Members (COA organic personnel and authorized

citizens) develop the Audit Program, identifying

specific duties and responsibilities of each individual.

The Directors perform oversight supervision over the

audit team.

6 Audit Field Work

The Audit Team implements the audit program to

gather evidences to support audit findings,

recommendations.

CPA Process

7Data Analysis

Audit team analyzes data gathered in relation to the

audit objectives and develops audit findings and

recommendations.

8 Audit Reporting

The audit team presents the results of the audit in a

written report with comments from the auditee

obtained during an audit exit conference. The audit

report is transmitted to the auditee and published in

the COA Website.

CPA Process

9Audit MonitoringAs part of his/her regular audit functions the COA

auditor monitors the status of implementation of

audit recommendations. The Citizen-partners may

be asked to join the CPA team again to validate such

implementation.

10

CPA Process

Advocacy

Together with the CSOs, advocacy strategies will

be designed to ensure that audit recommendations

will be implemented.

Participatory Simplification of Audit Reports

Participatory Simplification of Audit Reports

Participatory policy formulation

▪ CPA Operational Guidelines

▪ COA Resolution Adopting

and Mainstreaming the CPA

Citizen Participatory Communication Management

• A Strategic initiative of the Commission on Audit

Developing

training

courseware

&

facilitating

trainings

Developing

performance

indicators

Sharing expertise

on highly

technical topics

Acting as

interpreter

Citizen Participatory Audit Solid Waste Management

BarangayHealth Centers

Citizen Participatory Audit Palawan Farm to Market Roads

Water

Sanitation

and Hygiene

(WASH)

in Public

Schools

Trust-building is a long and painful process ---

distrust must be let go before a meaningful

participatory relationship will be achieved.

Government and CSOs must learn to understand and

respect each other’s processes and operating

procedures

Roles and responsibilities must be clear at the onset.

Expectations must be surfaced, discussed, and

managed

Avenues for communication, feedback, and

resolution must always be open

Creativity is important.

One must learn to navigate and find

ways to provide solutions to

implementation challenges.

How to inspire experts in highly

technical fields to volunteer

CPA Budget in the SAI’s national budget

CPA Management Unit in place

Institutionalizing the CPA

Included in SAI’s Strategic Plan

Policy Institutionalizing and Mainstreaming CPA in place

Included in SAI’s Strategic Audit Planning Framework

THANK YOU!

Chairperson Michael G. Aguinaldo

Commission on Audit (COA) Chairperson Michael G. Aguinaldo was appointed tohead the Supreme Audit Institution of the Philippines on March 24, 2015. TheChairperson is a lawyer by profession with extensive legal, governance andadministration expertise acquired from 23 years of professional work as private lawpractitioner, government official and professor.

Prior to his appointment to COA, Chairperson Aguinaldo was the DeputyExecutive Secretary for Legal Affairs of the Office of the President, handling formulationof operational policies, standards and processes for efficient and effective provision oflegal and legislative assistance and services to the organizational units of the Office ofthe President and the different departments and government agencies.

He headed the Investigation and Adjudication Office and oversaw theimplementation of integrity initiatives consistent with the United Nations ConventionAgainst Corruption.

He obtained his law degree from the Ateneo in April 1992 and he also holds aSpecial Degree in International Economic Law obtained from the University of Michiganin Ann Arbor, Michigan in May, 1997. He placed 7th in the 1992 Philippine BarExaminations.