COMMISSION

ON AUDIT

WHAT IS COA?
Commission on Audit is an independent constitutional
commission established by the  Constitution of the
Philippines.It has the  power,  authority  and  duty to
examine,  audit  and  settle all accounts  pertaining to
the revenue and receipts of and expenditures or uses of
the funds  and  properties of the Philippine government.
Towards that end, it has the exclusive authority to
define the scope, techniques and methods of its auditing
and examination procedures. It also may prevent and
disallow irregular, unnecessary, excessive, extravagant
or unconscionable expenditures, or uses of government
funds and properties.

CHAIRPERSON MICHAEL G
AGUINALDO
Michael G. Aguinaldo  was appointed as Chairperson of
the Commission on Audit, the Philippine Supreme Audit
Institution (SAI), on 24 March 2015. He is also currently
the External Auditor of the World Health Organization,
the Food and Agriculture Organization and the
International Labour Organization of the United Nations.
Chairperson Aguinaldo is a lawyer with extensive legal,
governance and administration expertise acquired from
25 years of professional work as private law
practitioner, government official and professor.

ROLES OF COA
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
Finding a way to prepare consolidated annual
financial statement.

RESPONSIBILITIES OF COA
Examine, audit and settle all accounts 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.
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.
Submit annual reports to the President and the Congress on
the financial condition and operation of the government.
Recommend measures to improve the efficiency and
effectiveness of government operations.Keep the general
accounts of government and preserve the vouchers and
supporting papers pertaining thereto.
Decide any case brought before it within 60 days.Performs
such other duties and functions as may be provided by law.

HTTPS://WWW.COA.GOV.PH/INDEX.PHP/COMPONENT/CONTENT/ARTICLE?ID=67
HTTPS://WWW.COA.GOV.PH/INDEX.PHP/2013-06-19-13-07-50/NEWS-RELEASES/205-COA-BARES-
STRATEGIC-INITIATIVES-AT-PARTNERSHIP-FORUM
HTTPS://WWW.COA.GOV.PH/INDEX.PHP/2013-06-19-13-06-03/PRINCIPAL-DUTIES
 DEPARTMENT
OF BUDGET
AND
MANAGEMENT
WHAT IS DBM?
The  Department of Budget and Management  is an
executive body under the Office of the President of the
Philippines. It is responsible for the sound and efficient
use of government resources for national development
and also as an instrument for the meeting of national
socio-economic and political development goals.

SECRETARY WENDEL E. AVISADO

Secretary Avisado previously served as Presidential Assistant
for Special Concerns to oversee the rehabilitation of the areas
affected by typhoon Yolanda. He also served as Deputy
Secretary General for the Housing and Urban Development
Coordinating Council from September 2010 to April 2015 and as
City Administrator of Davao City from 2004 to 2010. He was
formerly a Regional Director of the Department of Interior and
Local Government in Regions XI and XII, Co-Chair of the
Regional Development Council of Region XI, and was elected
twice as City Councilor of the First District of Davao City.  The
new Acting Secretary completed his Bachelor of Laws degree
from the Ateneo de Davao University. He also pursued further
studies in development from the Asian Institute of Management
and the Development Academy of the Philippines.

ROLES OF DBM?
Promote the sound, efficient and effective
management and utilization of government resources
(i.e., technological, manpower, physical and financial)
as instrument in the achievement of national
socioeconomic and political development goals.
Formulation and implementation of the National
Budget, and the efficient and sound utilization of
government funds and revenues to achieve the
country’s development goals.

RESPONSIBILITIES OF DBM
Formulates the overall resource application strategy to match the
government’s macro-economic policy;
Prepares the medium-term expenditure plan, indicating the programming,
prioritization, and financing of capital investment and current operating
expenditure requirements of medium-term sectoral development plans;
Undertakes the formulation of the annual national budget in a way that
ensures the appropriate prioritization and allocation of funds to support
the annual program of government;
Develops and administers a national accounting system essential to fiscal
management and control;
Conducts a continuing study of the bureaucracy and assesses as well as
makes policy recommendation on its role, size, composition, structure and
functions to establish a government bureaucracy imbued with a spirit of
public service;
Establishes the rules and procedures for the management of government
organization resources i.e., physical, manpower and other resources,
formulates standards of organizational program performance;
Undertakes or provides services in work simplification or streamlining of
systems and procedures to improve efficiency and effectiveness in
government operations;
Conceptualizes and administers the government’s compensation and
position classification plan;
Monitors and assesses the physical as well as the financial operations of
local government units and Government-Owned and/or  Controlled
Corporations.

HTTPS://WWW.DBM.GOV.PH/INDEX.PHP/SECRETARY-S-CORNER/PRESS-RELEASES/LIST-OF-
PRESS-RELEASES/1484-DBM-WELCOMES-NEW-ACTING-SECRETARY
HTTPS://WWW.DBM.GOV.PH/INDEX.PHP/ABOUT-US/GENERAL-FUNCTIONS
HTTPS://WWW.OFFICIALGAZETTE.GOV.PH/SECTION/BRIEFING-ROOM/DEPARTMENT-OF-BUDGET-
AND-MANAGEMENT/
HTTPS://WWW.DBM.GOV.PH/INDEX.PHP/ABOUT-US/ORGANIZATIONAL-OVERVIEW/10-ABOUT-
 DEPARTMENT
OF FINANCE

WHAT IS DOF?
An executive department  of the  Philippine
government  responsible for the formulation,
institutionalization and administration of fiscal policies,
management of the financial resources of the
government, supervision of the revenue operations of all
local government units, the review, approval and
management of all public sector debt, and the
rationalization, privatization and public accountability of
corporations and assets owned, controlled or acquired by
the government.

SECRETARY CARLOS DOMINGUEZ

III
Finance chief and economist Carlos G. Dominguez III, Filipino, 72
years old, was appointed as Secretary of the Department of
Finance (DoF), and de facto Vice Chairman of the Pag-IBIG
Board of Trustees on 30 June 2016.Sec. Dominguez has over 40
years of experience in both the government and the private
sector. He began his career in government service in 1986 when
he assumed the leadership of the Ministry of Natural Resources,
and then with the Department of Agriculture in 1987. He left
government service in 1989 and held top executive posts and
chairmanship in the private sector, most notably as Chairman
and President of Philippine Airlines (1993 - 1995), and the
Philippine Tobacco Flue-Curing and Redrying Corporation (1992
- 2016). His family also owns the prestigious Marco Polo Hotel
in Davao City.

ROLES OF DOF
Formulates revenue policies that will ensure funding of
critical government programs that promote welfare
among our people and accelerate economic growth and
stability.
Provide effective and efficient pursuit of the critical
tasks under its wings - revenue generation, resource
mobilization, debt management and financial market
development.

RESPONSIBILITIES OF DOF
Formulate goals, action plans and strategies for the Governments
resource mobilization effort;
Formulate, institutionalize and administer fiscal and tax policies;
Supervise, direct and control the collection of government
revenues;
Act as custodian of, and manage all financial resources of
GovernmentManage public debt;
Review and coordinate policies, plans and programs of GOCCs;
Monitor and support the implementation of policies and measures
on local revenue administration;
Coordinate with other government agencies on matters concerning
fiscal, monetary, trade and other economic policies;
Investigate and arrest illegal activities such as smuggling, dumping,
illegal logging, etc. affecting national economic interest

HTTPS://WWW.PAGIBIGFUND.GOV.PH/CV/DOMINGUEZ.HTML
HTTPS://WWW.DOF.GOV.PH/ABOUT/WHO-WE-ARE/POWERS-AND-FUNCTIONS/
HTTPS://WWW.DOF.GOV.PH/ABOUT/WHO-WE-ARE/
HTTPS://WWW.SLIDESHARE.NET/ABDULMOHAYMINM/DEPARTMENT-OF-FINANCE-9547737
 BUREAU OF
TREASURY

WHAT IS BTr?
An institution that acts as principal custodian of the
financial assets of the national government. It makes
funds available for various government programs and
projects.

TREASURER ROSALIA V. DE
LEON
Rosalia V. De Leon is the treasurer of the Philippines and
the officer in charge of the International Finance Group
in the Department of Finance. As the national treasurer,
she directs the formulation of policies on borrowing and
investment and capital market development and handles
the formulation of adequate operations guidelines for
fiscal and financial policies. Previously, Ms. De Leon held
several key positions in the Department of Finance,
including the undersecretary for the International
Finance Group, the finance secretary’s chief of staff, and
director of the International Finance Group. She also
served as adviser to the executive director at the Asian
Development Bank.

ROLE OF BTR
Imposition and collection of tax.
Assists in the formulation of policies on borrowing,
investment, and capital market development; in
managing cash resources; in collecting taxes; and in
controlling and servicing public debt.

RESPONSIBILITIES OF BTR
Establish levels for cash from collections, grants,
donations and borrowings so that the government
can meet its financial obligations, subsidies and loan
repayments on time.
formulation, institutionalization and administration
of fiscal policies, management of the financial
resources of the government, supervision of the
revenue operations of all local government units, the
review, approval and management of all public sector
debt, and the rationalization, privatization and public
accountability of corporations and assets owned,
controlled or acquired by the government.

HTTPS://WWW.OFFICIALGAZETTE.GOV.PH/SECTION/BRIEFING-ROOM/DEPARTMENT-OF-
FINANCE/BUREAU-OF-THE-TREASURY/
HTTPS://WWW.FACEBOOK.COM/PHILIPPINEJUNIORFINANCEINVESTMENTSUMMIT/PHOTOS/
HTTPS://WWW.BTMS.GOV.PH/PHASE-3-TREASURY-MANAGEMENT
 OFFICE OF
THE
PRESIDENT

WHAT IS OP?
An administrative, advisory, consultative government
agency which aids the  President of the Philippines  in
performing their duty as head of state and chief of the
executive branch of government.

SECRETARY SALVADOR C. MEDIALDEA

A member of the Philippine Bar since 1977, Atty. Medialdea began his law
career at the Angara Abello Concepcion Regala & Cruz (ACCRA) Law
Offices. In 1983, he joined the Ponce Enrile Cayetano Bautista Picazo &
Reyes (PECABAR) Law Offices where he was a Partner until August 1990. In
both law firms, Atty. Medialdea handled various labor, litigation and
immigration referrals.  Atty. Medialdea ventured into government service in
1998 when he was appointed Administrator of the Livelihood Corporation
(LIVECOR) where he worked from 23 September 1998 until 30 November
1999. Thereafter, he was appointed Presidential Assistant for Political
Affairs on 19 July 2000 and served as such until 31 October 2000.  Atty.
Medialdea was President of the Integrated Bar of the Philippines (Rizal
Chapter) from 1985 to 1987 and was its Director from 1983 to 1985. He
previously served as the Secretary General of the Asean Law Association
Golfers’ Club and was also a member of the Board of Trustees of the San
Beda Law Alumni Association and of the Colegio de San Juan de Letran.

ROLE OF OP
To respond to the specific needs and requirements of
the President to achieve the purposes and objectives of
the Office.

RESPONSIBILITIES OF OP
(a)  Directly assist the President in the management of
the affairs pertaining to the Government of the Republic
of the Philippines.
(b)  Provide consultative, research, fact-finding and
advisory service to the President.
(c)  Assist the President in the performance of functions
pertaining to legislation.
(d)  Assist the President in the administration of special
projects.
(e) Provide direct services to the President and, for this
purpose, attend to functions and matters that are
personal or which pertain to the First Family.
(f)  Provide technical and administrative support on
matters concerning development management, general
government administration and internal administration.

HTTP://WWW.MABGSLAW.COM.PH/SITE/PARTNERS/SALVADOR-C-MEDIALDEA
HTTPS://OP-PROPER.GOV.PH/MANDATE-FUNCTIONS/
 CONGRESS

WHAT IS CONRESS?
The national  legislature  of the  Philippines. It is
a  bicameral  body consisting of the  Senate  (upper
chamber), and the  House of Representatives  (lower
chamber),[1]  although colloquially, the term "Congress"
commonly refers to just the latter.

SENATOR VICENTE SOTTO III

PRESIDENT SENATE OF THE PHILIPPINES

ALLAN PETER CAYETANO

SPEAKER OF THE HOUSE OF REPRESENTATIVES

ROLE OF THE CONGRESS

Congress' role in exacting accountability is crucial as
legislators play a part in checking on  possible excesses
by the executive and judicial branches of government.

RESPONSIBILITY OF THE
CONGRESS
Making enabling laws to make sure the spirit of the
constitution is upheld in the country and, at times,
amend or change the constitution itself. In order to craft
laws, the legislative body comes out with two main
documents: bills and resolutions.

HTTPS://COMAPPT.GOV.PH/ORGANIZATION/16TH-CONGRESS-OFFICERS-AND-MEMBERS
HTTPS://WWW.OFFICIALGAZETTE.GOV.PH/ABOUT/GOV/THE-LEGISLATIVE-BRANCH/
HTTPS://RAPPLER.COM/NEWSBREAK/IQ/THINGS-TO-KNOW-ROLES-POWERS-PHILIPPINE-CONGRESS
 NATIONAL
ECONOMIC AND
DEVELOPMENT
AUTHORITY

WHAT IS NEDA?
An independent cabinet-level agency of the Philippine
government responsible for economic development and
planning.

SECRETARY KARL KENDRICK CHUA

Karl Kendrick T. Chua became Acting Secretary of NEDA on April
20, 2020. Prior to his appointment, he was Undersecretary for
the Strategy, Economics, and Results Group in the Department of
Finance (DOF). In this capacity, he helped the government
implement its ten-point socioeconomic agenda by ensuring
equitable and sustainable financing through the Comprehensive
Tax Reform Program.During his DOF tenure, he led the tax reform
team to work with Congress to pass the Tax Reform for
Acceleration and Inclusion (TRAIN) Law, which corrected the long-
standing inequity of the tax system by reducing income tax rates
while providing funding for the government’s Build, Build, Build
infrastructure program. Then-Undersecretary Chua was also
critical in the passage of three pieces of legislation increasing
excise taxes on “sin” products, such as tobacco, alcohol, and e-
cigarettes, to fund the Universal Health Care Program.

ROLE OF NEDA
The NEDA is the country’s premier social and economic
development planning and policy coordinating body
primarily responsible for formulating continuing,
coordinated and fully integrated social and economic
policies, plans and programs.

RESPONSIBILITY OF NEDA
Provide policy direction and resolve policy issues
involving few agencies or a specific socio-economic
sector, without the necessity of convening the entire
NEDA Board, and in accordance with existing laws,
rules and regulations;
Approve development plans and programs consistent
with the policies set by the President of the
Philippines; Confirm ICC-approved projects which are
classified as extremely urgent by the ICC.

HTTPS://WWW.NEDA.GOV.PH/SECRETARYS-CORNER/

HTTPS://WWW.NEDA.GOV.PH/FUNCTIONS-AND-ORGANIZATIONS/

HTTPS://WWW.NEDA.GOV.PH/FUNCTIONS-AND-ORGANIZATIONS/
 NATIONAL
GOVERNMENT
AGENCIES
WHAT IS NGA
Is a permanent or semi-permanent organization in
the machinery of government that is responsible for the
oversight and administration of specific functions, such
as an administration. There is a notable variety of
agency types. Although usage differs, a government
agency is normally distinct both from a department
or ministry, and other types of public body established
by government.

ROLE OF NGA
Set up for a specific purpose such as, the
management of resources, financial oversight of
industries, or national security issues.
These  organizations  are typically created by
legislative action, but may initially be set up by
presidential order as well.

WHAT ARE THE NGA'S IN THE PHILIPPINES

OVERSEAS WORKERS WELFARE ADMINISTRATION
PHILIPPINE HEALTH INSURANCE CORPORATION
PHILIPPINE OVERSEAS EMPLOYMENT ADMINISTRATION
DEPARTMENT OF LABOR AND EMPLOYMENT
DEPARTMENT OF TRADE AND INDUSTRY
BUREAU OF IMMIGRATION
COMMISSION OF FILIPINOS OVERSEAS
BANKO SENTRAL NG PILIPINAS
COMMISSION ON ELECTION 
DEPARTMENT OF TOURISM
OFFICE OF THE PRESS SECRETARY
OVERSEAS ABSENTEE VOTING SECRETARIAT
PAGIBIG HOME DEVELOPMENT MUTUAL FUND
SOCIAL SECURITY SYSTEM 
PHILIPPINE INSTITUTE FOR DEVELOPMENT STUDIES
BUREAU OF CUSTOMS
HTTPS://WWW.DFA.GOV.PH/RESOURCES/LINKS/PHL-GOVERNMENT-AGENCIES

REFLECTION
As an Accountancy student, I agree to the idea that we should familiarize the different
organization in our country even if it is government or not for it is interrelated to the course we
take in and it is useful to our future profession that we will belong to.

I can see that there are so many government agencies here in the Philippines that has common
goals but differs in purpose, powers and responsibilities however their functions are correlated to
each other where the Nation can have its benefits. These organization helps the development of
our country and also contributes to the wellness of the Philippines. Once a country has many
organizations, it is easy to control whatever inside the country because the works and
responsibilities are easily disseminated which is the reason to have a transparency in our Nation in
cooperation of the workers and citizens to do things in a good manner, in an effective and
efficient way.
By this, I can conclude that it is important for a country to have an active and united organizations
in order to have a well develop country that contributes to the wellness of the world.