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ABN-Ombudsman 2015 After Lorna
ABN-Ombudsman 2015 After Lorna
ABN-Ombudsman 2015 After Lorna
OF THE
OMBUDSMAN*
I.
MANDATE
I.1
I.2
I.3
II.
2 www.ombudsman.gov.ph; www.coa.gov.ph
3 Philippine Development Plan 2011-2016, National Economic and Development
Authority (NEDA).
1
II.1
II.2
TABLE 1
BUDGET BY AGENCY, FY 2013-2015
Particulars
2013
2014
2015
1,677.9
1,794.0
1,731.5
6.92
-3.48
0.08
0.08
0.07
0.01
0.01
0.01
Source of basic data: Budget of Expenditures & Sources of Financing (BESF), 2015
By Object of Expenditure
II.3
II.4
Particulars
PS
MOOE
Capital Outlay
Total
Average
Share (%)
2014
2015
13-15
2013
2014
2015
13-14
14-15
1,448.6
1,492.1
1492.3
83.8
83.2
86.2
84.4
3.0
0.0
195.7
198.9
198.9
11.3
11.1
11.5
11.3
1.6
0.0
84.1
103
40.2
4.9
5.7
2.3
4.3
22.5
-61.0
1,728.4
1,794.0
1,731.5
100.0
100.0
100.0
100.0
3.8
-3.5
II.5
TABLE 3
BREAKDOWN OF PERSONAL SERVICES, 2015
Particulars
Amount
(in million pesos)
505.7
33.9
27.9
1.9
Representation Allowance
39.3
2.6
Transportation Allowance
39.3
2.6
Clothing/Uniform Allowance
5.8
0.4
2.3
0.2
Honoraria
Hazard Pay
Year-end Bonus
Cash Gift
Retirement and Life Insurance Premiums
0.4
0.3
0.0
42.1
2.8
5.8
0.4
60.3
4.0
1.4
0.1
Philhealth Contributions
3.7
0.2
1.4
0.1
Pension Benefits
Other Personnel Benefits
Total
II.6
% Share to
Total
16.1
1.1
734.9
49.2
1,492.30
100.0
II.7
Year
Available
Filled
Unfilled
Ratio
2013
2,190
1,168
1,022
46.7%
2014
2,190
1,162
1,028
46.9%
2015
2,190
1,162
1,028
46.9%
II.8
II.9
2014
2015
2014
2015
Ave.
Share
13-15
Growth Rates
(%)
13-14
14-15
A. Programs
I. General Admin. & Support
1,083.7
1,146.8
1,154.3
65.0
68.4
69.1
67.5
5.8
5.4
0.3
0.1
(100.0)
519.3
528.8
499.7
31.2
31.6
29.9
30.9
1.8
(5.5)
528.8
499.7
31.6
29.9
20.5
(5.5)
131.2
278.4
229.5
7.9
16.6
13.7
12.7
112.2
(17.6)
44.5
67.3
2.7
4.0
2.2
51.2
108.0
105.4
107.8
6.5
6.3
6.4
6.4
(2.4)
2.3
24.6
100.4
95.0
1.5
6.0
5.7
4.4
308.1
(5.4)
86.9
5.2
1.7
(100.0)
168.6
10.1
3.4
(100.0)
58.0
17.4
3.5
1.0
1.5
(100.0)
1,666.4
1,675.6
1,671.4
100.0
100.0
100.0
100.0
0.6
(0.3)
0.7
Sources of basic data: GAA FYs 2013, 2014 and NEP FY 2015.
II.12 Under the 2014 GAA, the budget for Corruption Deterrence
Services amounts to P528.8 million. For 2015, this MFO will receive
a lesser budget of P499.7 million or a difference of P29.1 million
(5.5%).
II.13 The National Statistical Coordination Board published the
assessment of performance by various government agencies based
on their target outcomes as stated in the Philippine Development
Plan. Ratings were either good , average or poor . As shown
in Table 6, the probability of achieving control of corruption is
average. Meanwhile, voice and accountability indicator poor/low
probability.
TABLE 6
STATISTICAL INDICATORS ON PHILIPPINE DEVELOPMENT
PDP Target
Outcome
Effective and
transparent
governance
practiced
PDP Critical
Indicator
Baseline
Data
LATEST DATA
PDP Target
Probability of
Achieving the
PDP Target
Control of
corruption
23.9
2009
22.4
2010
26.1
2011
33.5
2012
60.0 or above
2016
Voice and
accountability
48.3
2009
48.3
2010
47.9
2011
47.9
2012
50.0 or above
2016
Source: http://www.nscb.gov.ph/stats/statdev/
III.
SPECIAL PROVISIONS
5
3.1
As in the previous years, the special provision states that all nonrecurring appropriations such as, but not limited to, foreignassisted and locally-funded projects, shall not form part of the Office
of the Ombudsmans appropriations that may not be reduced under
Section 38 of R.A. No. 6770.
Use of Savings. The Ombudsman is hereby authorized to use
savings in its appropriations to cover actual deficiencies incurred
for the current year and for the following purposes: (i) printing
and/or publication of decisions, resolutions, and training
information materials; (ii) repair, maintenance and improvement of
central and regional offices, facilities and equipment; (iii) purchase
of equipment, books, journals and periodicals; (iv)necessary
expenses for the employment of temporary, contractual and casual
employees; and (v) payment of extraordinary and miscellaneous
expenses, representation and transportation allowances, and other
authorized benefits of its officials and employees, subject to
pertinent budgeting, accounting and auditing rules and regulations.
IV.
SOURCES
OF
FUNDS
AND
4.1
4.2
4.3
4.4
2011
2012
2013
1,031.9
1,308.7
1,666.4
87.8
3.2
1.0
693.4
627.4
263.5
-
(2009)
417.1
387.3
(2010)
120.3
120.3
119.8
116.1
156.0
147.4
103.0
106.8
5.9
96.1
106.8
-5.9
6.9
1,916.1
2,046.1
1,936.9
Unused Appropriations
Unobligated Allotment
(627.4)
(263.5)
(323.3)
(627.4)
(263.5)
(323.3)
Total Obligations
1,288.7
1,782.6
1,613.6
67.3%
87.1%
83.3%
Source of basic data: National Expenditure Program, FYs 2013, 2014 and 2015.
4.5
4.6
4 During the budget deliberation of the Judiciary, officials were advised to submit
the specific number of positions that will be funded out of the MPBF allocation.
House Committee on Appropriations, 16 August 2011
7
4.7
V. RESULTS
5.1
OF
COA AUDIT
Audit Opinion
2008
2009
2010
2011
2012
5.2
5.3
5 Unqualified opinion, often called a clean opinion, is the best type of report. It is
given when the auditor determines that
(a) each of the financial record
prepared by agency is free from any misrepresentation and (b) the financial records
have been maintained in accordance with generally-accepted accounting principles
(GAA). The auditor renders a qualified opinion in cases when financial records are
not kept in accordance with GAAP but no misrepresentations are identified. An
adverse opinion is the worst type of report; this indicates that the agencys
financial records do not conform to GAAP and gross misrepresentation is observed.
When an auditor is unable to complete an accurate evaluation of financial
transactions due to reasons like absence of appropriate financial records, the
auditor may issue a disclaimer opinion.
8
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