UNIT IX

PROPOSAL FOR A CONGRESS-

COA PARTNERSHIP
COOPERATION FOR OVERSIGHT
• What is the COMMISION ON AUDIT (COA)?

- Is an independent constitutional institution

established by the constitution of the Philippines.
• What is the importance of COA?

- The Commission on Audit shall have the power, authority,

and duty to examine, audit, and settle all accounts pertaining to
the revenue and receipts of, and expenditures or uses of funds
and property, own or held trust by, or pertaining to, the
Government, or any of its subdivisions, agencies, and etc.
TYPES OF COA
• FINANCIAL AUDIT
- The Audit team conducts financial Audit determine whether
financial statements are presented and accurately as guided by
a international standards.
• COMPLIANCE AUDITS
- The Audit team provide an opinion on whether
government agencies are complying with laws, rules and
regulations disbursement, transaction, etc.

• PERFORMANCE AUDITS
- Auditors measure the economy, efficiency and
effectiveness of actual programs and plans of Government.
 ESTABLISHING THE CONGRESS-AUDIT LINK
- Establishing a direct link between Congress and the Commission on
Audit (COA) in the Philippines is essential for ensuring effective
oversight, transparency, and accountability in Government operation.
 INITIAL STEPS

• Identification of key areas for collaboration

• Frameworks Development
• Capacity Building
• Pilot program Implementation
• Monitoring and Evaluation
THANK YOU
• GENESIS A. PENAFLOR
• CLARK JUSTINE PENARANDA
• JAFET PADILLA