COMMISSION ON AUDIT

1 811 Legal Basis Executive Order by the President of the United States (May 5, 1899) created the COMMISSION onAudit as the Office of the Auditor of the Philippine Islands. The Philippine constitution of 1935 renamed the Bureau of AUDIT as the General Auditing Office(GAO) under the direction and control of an Auditor General. The Philippine constitution of 1973 reestablished the GAO which became the present Commissionon AUDIT under the collegial leadership of a Chairman and two Commissioners. The Philippine constitution of 1987 reaffirmed the COMMISSION on AUDIT as the Supreme AuditInstitution composed of a Chairman and two Commissioners appointed by the President, declaringits independence as a constitutional COMMISSION on AUDIT shall have the power, authority, and duty to examine, AUDIT , and settle allaccounts pertaining to the revenue and receipts of, and expenditures or uses of funds and property,owned or held in trust by, or pertaining to, the Government, or any of its subdivisions, agencies, orinstrumentalities, including government-owned or controlled corporations with original charters, and on apost- AUDIT basis: (a) constitutional bodies, commissions and offices that have been granted fiscal autonomyunder the constitution ; (b) autonomous state colleges and universities.

2 (c) other government-owned orcontrolled corporations and their subsidiaries; and (d) such non-governmental entities receiving subsidyor equity, directly or indirectly, from or through the Government, which are required by law or the grantinginstitution to submit to such AUDIT as a condition of subsidy or equity. However, where the internal controlsystem of the audited agencies is inadequate, the COMMISSION may adopt such measures, includingtemporary or special pre- AUDIT , as are necessary and appropriate to correct the deficiencies. It shallkeep the general accounts of the Government and, for such period as may be provided by law, preservethe vouchers and other supporting papers pertaining ON AUDIT812 LOGICAL FRAMEWORK (COA)Societal GoalSectoral GoalOrganizational OutcomeMajor Final OutputsP/A/PsImproved Economyand Enhanced Trust in GovernmentGood GovernancePromotion of Public Accountability,Improved Efficiency and Economy of GovernmentOperations and Effectiveness of GovernmentProgramsAuditing ServicesAdjudicatory/Quasi-Judicial ServicesRule-Making ServicesGovernment AccountancyServices Investigation andadjudication of casesconcerningirregularities/anomaliesi n the disbursementsand collection of fundsin national.

3 Local andcorporate agencies Legal assistance toauditing units in relationto auditing services Formulation anddevelopment ofoperating standards andadministrativetechniques for theimplementation ofauditing rules andregulations in nationaloffices/agencies Formulation anddevelopment ofoperating standards andadministrativetechniques for theimplementation ofauditing rules andregulations in localoffices/agencies Formulation anddevelopment ofoperating standards andadministrativetechniques for theimplementation ofauditing rules andregulations in corporateoffices/agencies M anagem ent andcustody of the generalaccounts of thegovernment P reparati on of theannual and ot herfinancial reports of thegovernment and suchother report as may berequired by theCommission D e v e l o p m e n t ,i nstall at ion andm ai nt enance of in-house financial andother m anagem entinformation systems andextension of financialm a n a g e m e n tconsultancy services togovernment agencies,including developmentand installation of similarmanagement informationsystems AUDIT of acc ount s and tr ansact ionpertaining to revenue and receipts,expenditures and uses of funds andproperty, including allowances, meritincr eases and salary inc reas es ofc or porate agenc ies and theirsubsidiaries as well as the conduct offraud AUDIT AUDIT of acc ount s and tr ansact ionpertaining to revenue and receipts,expenditures and uses of funds andpropert y in gover nment foreignoperations and of t he nat ionalgovernment units.

4 Including conduct offraud AUDIT and AUDIT of public debts AUDIT of acc ount s and tr ansact ionpertaining to revenue and receipts,expenditures and uses of funds andproperty, including conduct of fraudaudit in local government units Special AUDIT services, including fraudaudit, r endered to all gover nmentagencies, as well as to non-governmentent it ies, c oncerning subs idies andcount erpart f unding by the nat ionalgovernment Technical services necessary for thedischarge of the COMMISSION s functions,inc luding monit or ing, analysis andevaluation of pr ic es of goods andservices purc has ed by gover nmentagencies Auditing services for national cash andbanking operations, including AUDIT ofthe accountability of accountable officersand the examination of daily balance ofcash books and records of the NationalTreasury D evelopment and c onduct ofcomprehensive training programs forCommission personnel and clienteleagencies, including the provision ofauditing materials and the disseminationof information involving laws, rules andregulations813 PERFORMANCE MEASURES AND TARGETS(Amounts in Thousand Pesos)FY 2011FY 2012 Target/AmountActual/AmountTarget/AmountT arget/AmountMFO 1 Auditing Services 3,949,888 2,967,397 3,445,365 3,039,059 Annual AUDIT Reports (AARs)

5 2,63111,92513,6264,399 AUDIT Reports of Barangays18,64519,45234,33217,546 GWASPA AUDIT Reports5623827 Courses Designed and Developed5162 Training Conducted141387369411 TechnicalContracts Reviewed86,282214,35174,409114,172 Inspections Conducted119,450728,24762,226112,135 Appraisals Conducted6,7957,9224,9423,507 Price Referrals Evaluated1,6339,4063,3951,729 MFO 2 Adjudicatory / Quasi-Judicial Services 124,323 97,292 110,532 103,019 Opinions Rendered1,2744405,0501,546 Criminal Cases Evaluated/Monitored33675101,215 Malversation Cases Filed with OMB21969302439 Appeals acted upon511,2651,4961,178 Decisions rendered161,1041,915910 MFO 3 Rule-Making Services 780,089 1,751,251 889,648 1,957,360 Policies/Guidelines/Standards IssuedNo. of Resolutions Issued15132017No.

6 Of Circulars Issued5144No. of Memoranda Issued1253110625 MFO 4 Government Accountancy Services 52,906 48,646 47,628 51,510 35,18067,42547,47336,050 Reports required under RA 7226 and GAA submitted to Congress and OPQuarterly Reports on Cumulative Allotments, Obligations and Disbursements23,69837,45427,30825,802 Annual Financial Report Submitted3333 TOTAL 4,907,206 4,864,586 4,493,173 5,150,948 ABM/SARO/e-Budget Listings Reviewed and Posted in Schedule of Appropriations and Allotments ParticularsFY 2010814 MFO MFO(Total Budget = P5,150,948,000)FY 2012 MFO BUDGETBy MFO/By Expense Class(In Thousand Pesos)MFO 1 Auditing Services 2,695,387 184,504 159,168 3,039,059 2 Adjudicatory/Quasi-Judicial Services 91,369 6,254 5,396 103,019 3 Rule-Making Services 1,736,012 118,833 102,515 1,957,360 4 Government Accountancy Services 45,685 3,127 2,698 51,510 4,568,453 312,718 269,777 5,150,948 Expense Class(Total Budget=P5,150,948,000)