COA Chairperson Michael G. Aguinaldo was the inducting officer for the new officials of the Philippine Institute of Certified Public Accountants (PICPA) Pangasinan Chapter during the 65th Induction and Turnover ceremonies held at the CSI Stadia recently.

Commission on Audit (COA) Chairperson Michael G. Aguinaldo encouraged members of the Philippine Institute of Certified Public Accountants (PICPA) Pangasinan Chapter to work together with COA to build a better nation.

Chairperson Aguinaldo was the guest of honor and inducting officer during the 65th Induction and Turnover Ceremonies and 1st General Assembly of PICPA-Pangasinan Chapter with the theme “Level Up!” held recently at the CSI Stadia in Dagupan City.

“We are hoping to help “level up” government agencies’ performance of their mandates and in attaining the goals of the programs and projects that they implement. It also means of course, when we level up, we rise up to people’s and our own expectations. We hope that we will be able to achieve the public’s expectations of our performance and also go beyond our perspectives of what our roles as auditors should be. This is how we believe we can help build the future for the country,” Chairperson Aguinaldo said.

Some of the Commission’s plans and programs that will hopefully help “level up” government agencies’ performance of their mandates include revising, simplifying and modifying audit rules and regulations in order to have a constant and consistent ground of analysis; issuance of the Manual on the Financial Management of Barangays and updating the primer for barangays; and developing a Fraud-Risk Framework for government agencies so that it will be easier to prevent, detect and mitigate fraud risks, among others.

Chairperson Aguinaldo encouraged PICPA members to join in the government’s efforts to realize a more dynamic, thriving and peaceful country. “I hope you have taken your pledge today not only to level up your personal professional skills but also to accept your role and your responsibility in building a better nation. You are present everywhere, from the smallest scale enterprises to the biggest corporations to government agencies. Make yourself count,” he said.

COA Commissioner Jose A. Fabia, Pangasinan Governor Amado I. Espino III, Dagupan Mayor Belen T. Fernandez, PICPA Pangasinan Chapter President Leila Chua-Sy, Outgoing Chapter President Luz F. De Guzman, Past President of ASEAN Federation of Accountants Dean Estelita C. Aguirre, PICPA Vice President for Education Dr. Cesar A. Mansibang, Regional Director of Northern Luzon Atty. Henry Onia, and other COA officials were also present in the said event. # –Angelica Mae S. Villaflor

Chairperson Michael G. Aguinaldo and Commissioner Jose A. Fabia lead the inauguration of the new Provincial Satellite Auditing Office building at San Carlos City, Pangasinan.


Commission on Audit (COA) Chairperson Michael G. Aguinaldo and Commissioner Jose A. Fabia led the inauguration of the Commission’s new Provincial Satellite Auditing Office (PSAO) building at San Carlos City, Pangasinan on July 29, 2016.

The PSAO building in San Carlos City is the first in Region I. COA continues to build satellite offices in the provinces to provide auditors, especially those in far-flung areas, a home and to enhance auditors’ independence in the performance of their duties.

Chairperson Aguinaldo encouraged auditors and regional officials to perform their jobs to the best of their abilities. “The audited agencies need guidance and we should be able to engage with them. We want to be partners in progress,” he said.

“COA is not a frontline agency, we do not provide the service directly to the public but a lot of our audited agencies do. What we need to do is to make sure that they [the agencies] do their jobs correctly and use their resources wisely to achieve their goals that will benefit the people,” he added.

Commissioner Fabia echoed Chair Aguinaldo’s sentiments, noting that audited agencies do their jobs better so that they can also deliver goods and services to their constituents in accordance with their mandate, whether local, national or even corporate. “We have to help them. If they want our guidance we will guide them. That’s our new paradigm – we will be enablers,” he said. .

Assistant Commissioners Divinia M. Alagon of the Local Government Sector and Sabiniano G. Cabatuan of the Administrative Sector, Directors Lynn SF. Sicangco and Danilo M. Lagason and other COA officials were also present in the said event. # - Angel Villaflor

Commission on Audit (COA) Chairperson Michael G. Aguinaldo, Commissioners Jose A. Fabia and Isabel D. Agito with COA’s development partners and stakeholders at the partnership forum last June 24, 2016

The Philippine Commission on Audit (COA) bared its various initiatives under the 2016-2022 COA Strategic Plan to its stakeholders and development partners at a forum held on June 24, 2016 at the COA Professional Development Center Auditorium.

COA Chairperson Michael G. Aguinaldo and Commissioners Jose A. Fabia and Isabel D. Agito led COA officials in presenting the plans and programs under the Strategic Plan as well as in introducing the Commission’s mandate and the professionals that comprise COA to its development partners.

Around 30 representatives from COA’s stakeholders and development partners—the World Bank, United States Agency for International Development Delegation of the European Union in the Philippines, Development Academy of the Philippines, Affiliated Network for Social Accountability in East Asia and the Pacific, French Development Agency, Australian Government-Department of Foreign Affairs and, Asian Development Bank, United Nations Development Programme, Philippine Institute of Certified Public Accountants, Association of Chartered Certified Accountants, Board of Accountancy, Philippine Center for Investigative Journalism, and Symph—attended the forum.

Chairperson Aguinaldo said that the core of COA’s 2016-2022 Strategic Plan was to revitalize COA’s role as an enabler of government in the delivery of public service.

“We should be more of an enabler. We should be able to make agencies that we audit better, even if it’s just through proper, efficient, and effective use of their resources,” said Chairman Aguinaldo.

The initiatives to enable agencies include: redefining scope of audit; Public Financial Management Reform; update, simplify, and codify rules; educate government officials on rules; provision of a technical assistance facility; strengthen internal control systems of government agencies; preparation of cost and schedule guides; and finding a way to prepare consolidated annual financial statement.

In order to build a better COA, this Commission’s officials had rewritten the Vision and Mission statements as well as identified six goals under the Strategic Plan. These goals are: create positive impact; empower and enable agencies; improve delivery of high quality, fair and timely audits; increase stakeholder ownership and understanding; strengthen capacity and capability; and enhance support infrastructure.

“Our methodologies included group discussions, interviews, and consultations with COA officials, professionals, external stakeholders, and international bodies,” Chairperson Aguinaldo added.

During the forum, Chairperson Aguinaldo also reported the key challenges of the Commission before presenting the goals and initiatives.

Meanwhile, Commissioner Fabia also introduced COA’s development partners. He remarked that through the event, partners would gain a deeper understanding of COA’s mandate in safeguarding funds. He told partners and stakeholders that COA works to ensure that government resources are put to good use and that results of audit are being used as evidence in court in prosecution of graft and corruption cases.

Commissioner Agito, for her part, introduced COA’s professionals to its development partners, observing that COA has a multi-disciplinary workforce of more than 8,000 employees comprising mostly of Certified Public Accountants and other professionals. She observed the dedication of those who opted to stay in COA notwithstanding offers of higher salaries outside


The Commission on Audit (COA) revised its Vision and Mission Statements to align with the major thrusts of its new Six-Year Strategic Plan. The Commission adopted the Revised Vision and Mission Statements through COA Resolution No. 2016-011 on June 28, 2016..

The revised Vision and Mission Statements not only highlighted COA’s mandate as an independent institution guarding public resources but also emphasized its role as an enabling partner of government in the delivery of public service. COA also acknowledged its partnership with various stakeholders with the end goal of benefitting the Filipino people..

The new Vision and Mission Statements read as follows: 



A trustworthy, respected and independent audit institution that is an enabling partner of government in ensuring a better life for every Filipino.



To ensure accountability for public resources, promote transparency, and help improve government operations, in partnership with stakeholders, for the benefit of the Filipino people.


COA officials held a workshop on November 30, 2015 to December 4, 2015 to draft the revised Vision and Mission Statements and refine details of its 2016-2022 Strategic Plan. Under this plan, COA will undertake various initiatives to achieve six strategic goals: Create Positive Impact; Empower and Enable Agencies; Improve Delivery of High Quality, Fair and Timely Audits; Increase Stakeholder Ownership and Understanding; Strengthen Capacity and Capability; and Enhance Support Infrastructure. # .

Commission on Audit Chairperson Michael G. Aguinaldo with delegates from other countries at the 2016 Plenary Conference of the Public Expenditure Management Network in Asia (PEMNA)

Commission on Audit (COA) Chairperson Michael G. Aguinaldo shared gains in audit transparency through COA’s Citizen Participatory Audit (CPA) project as well as COA plans and programs at a conference attended by 300 public expenditure officials and practitioners in Asia and the Pacific.

Chairperson Aguinaldo and COA Commissioner Jose A. Fabia were keynote and plenary speakers, respectively, at the 2016 Plenary Conference of the Public Expenditure Management Network in Asia (PEMNA) hosted by the Philippines from June 8-10, 2016, at the Philippine International Convention Center in Pasay City..

Department of Budget and Management Secretary Florencio B. Abad and Finance Undersecretary Gil S. Beltran were also at the opening session to welcome delegates from PEMNA member countries such as Brunei, Cambodia, China, Indonesia, South Korea, Lao PDR, Malaysia, Mongolia, Myanmar, Thailand, Timor-Leste, Vietnam and Russia. Representatives of the World Bank, International Monetary Fund, Asian Development Bank, European Commission, UNICEF, and US Treasury also attended the conference.

Chairperson Aguinaldo reported that since the launch of the CPA in 2012, three successful pilot audits have been implemented: the KAMANAVA flood control project, the Solid Waste Management program in Quezon City, and the barangay health programs in Marikina City.

“Our experience with the CPA project has taught us that even when two groups have very different and sometimes clashing viewpoints, as with state auditors and civil society groups, they can work together to achieve shared goals and aspirations. In this case, to make sure that government agencies implement programs to obtain desired outcomes,” he added.

Chairperson Aguinaldo also shared programs under COA’s new Seven-year Strategic Plan including a program to institutionalize a Change Management Framework where COA will create a Change Management Team to develop strategies on communicating changes, conducting training and coaching plan as well as a plan to use social media to engage the public’s aid in monitoring infrastructure projects. Chairperson Aguinaldo noted that these are plans that are still in its concept stages.

Commissioner Fabia, for his part, gave an update of COA’s continuing audit reforms such as the adoption of an additional three Philippine Public Sector Accounting Standards (PPSSAs) on General Auditing Guidelines on Financial Audit and the approval and prescription of the Revised Chart of Accounts for Local Government Units and the Revised Chart of Accounts for Government Corporations.

The 2016 PEMNA Conference served as a venue for public financial managers in Asia and the Pacific to discuss fiscal transparency and citizen participation and experiences in PFM reform implementation with the perspective of local government as implementers of reform and another session focusing on change management.

Philippine public finance officials emphasized the country’s holistic approach to public expenditure from planning and budgeting to implementation and monitoring as well as audit and reporting.

PEMNA is a peer-learning network of PFM practitioners to help governments across Asia and Pacific countries to improve management of public spending. Past plenary conferences of PEMNA were held in Myanmar, Mongolia, China, and Korea.