ines

COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City

RESOLUTION NO. G 015

DATE •• c,1-7-2) 2U1

SUBJECT: Adoption of Commission on Audit Strategic Plan 2016-2022

WHEREAS, Section 2 of Presidential Decree No. 1445 declares the State Policy that all
resources of government shall be managed, expended or utilized in accordance with law and
regulations, and safeguarded against loss or wastage through illegal or improper disposition,
with a view to ensuring efficiency, economy and effectiveness in the operations of
government;

WHEREAS, the Commission on Audit (hereinafter COA) in compliance with the

aforementioned State Policy, in consultation with its stakeholders, has developed and created
the COA Strategic Plan 2016-2022;

WHEREAS, COA now needs to finalize the COA Strategic Plan 2016-2022 as its strategic
direction in the next seven years during the administration of the current Chairperson;

NOW, THEREFORE, for and in consideration of the above premises, the COA hereby
RESOLVES, as it does hereby RESOLVE to adopt the goals and objectives of the COA Strategic
Plan 2016-2022, attached herewith as Annex A.

FURTHER, the Commission Proper affirms the provisions of Office Orders No. 207, 207-A and
207-B. (Copies of which are attached herewith as Annexes B, C and D respectively.)

RESOLVED finally, that this resolution shall take effect immediately.

Quezon City, Republic of the Philipp

MICr aELG. INALDO

Chairperson

ABEL D. AGITO
Commissioner Commissioner
cormisstom ON AUDIT
OFF/CE OF THE COMMISSION SECRETAMAT

1 II
 Annex A

A Create positive impact

A 1 Enhance and expand risk-based financial, compliance and performance
auditing
A 2 Improve implementation of audit recommendations and recovery of
unsettled liabilities
A 3 Impact legislation, government policy and management decision-making
A 4 Improve success of cases resulting from fraud audit findings

B Empower and enable agencies

B 1 Promulgate relevant and clear audit rules, regulations and standards
B 2 Strengthen internal control systems and address institutional weaknesses
B 3 Improve engagement with and responsiveness to auditees
C Improve delivery of high quality, fair and timely audits
C 1 Strengthen audit quality assurance and control to ensure consistent
adherence to audit standards and fair representation of agency
performance
C 2 Rationalize audit methodologies and approaches

C 3 Ensure audit independence

D Increase stakeholder ownership and understanding
D 1 Improve strategic communications and reporting
D 2 Strengthen collaboration with oversight agencies and key partners
D 3 Enhance citizen involvement in governance

E Strengthen capacity and capability

E 1 Recruit, hire and deploy required personnel complement in a timely
manner
E 2 Capacitate personnel to effectively achieve COA's mission and vision
E 3 Enhance performance measurement and management, rewards and
promotion system, and employee retention
E 4 Streamline organizational structure
F Enhance support infrastructure
F 1 Strengthen information technology infrastructure
F 2 Enhance gover accounting and financial management systems

Page 1 of 2
 Update pertinent public sector accounting standards, policies and
procedures to conform to changes in international public sector
accounting and financial reporting standards

F 4 Facilitate capital expenditures in support of growth

F 5 Enhance enabling 1 ive framework

Page 2 of 2
 . :
p Li bit lc C crtPluiippines
Anne,
COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City

, •7:-
)1.4 \•-•

No. 2 1
\ 77,

SUBJECT: Assignment of Lea s responsible for the Implementation of vario s

initiatives and tasks in line with the 2016-2022 COA
Strategic Plan

To ensure the completion of the prioritized initiatives and tasks in line with the 2016-
2022 COA Strategic Plan of the Commission, the following COA Officials are assigned as Leads:
,-t•apikai
,

Create positive impact

Asst. Commissioner Lourdes M. Castillo
Enhance and expand risk-based
financial, compliance and
performance auditin
Develop and implement a
Government-wide Risk
Identification Framework that
enables COA to focus its audits on
key high-risk programs, agencies
and transactions within the
Philippine overnment
Evaluate, improve and implement
Dir Cora Lea A. dela Cruz - IL
the Integrated Results and Risk-
Dir Sofia C. Gemora - Co-IL
based Audit (IRRBA) approach
Develop and implement a
Dir Cora Lea A. dela Cruz - IL
performance audit approach,
Dir Sofia C. Gemora - Co-IL
including planning, selection,
en a ement and evaluation rocess
Expand the scope and conduct of
Dir Rizalina Q. Mutia - IL
performance audits
Dir Ma. Lydia F. de Joya - Co-IL
Dir Adelina Concepcion L. Ancajas - IL
Dir Yolanda N. Umali Co-IL
Explore deputizing external auditors
Dir Rizalina Q. Mutia - IL
and outsourcing financial audits or
Dir Agnes A. Marcelo and
components thereof
Dir Carmelita 0. Antasuda- Co-ILs
Improve implementation of audit
recommendations and recovery of
unsettled liabilities
Put in place a centralized system to Dir Lorna D. Cabochan - IL
monitor implementation of audit
Dir Lourdes T. Cardenas - Co-IL
recommendations

C
A 2 b Put in place a centralized system to Dir Lorna D. Cabochan - IL
monitor final and executory
decisions Dir Lourdes T. Cardenas - Co-IL
Evaluate policy and practice to
Dir Fortunata M. Rubico -IL
improve recovery of unsettled
Atty. Eleazar E. Castillo -Co-IL
liabilities, including filing of
collection suit
Pursue the filing of administrative Dir Eden T. Rafanan - IL
charges against erring officials
Atty. Rochelle C. Lancanan -Co-IL
e
Explore institutionalizing a sheriff Dir Edna P. Forto - IL
system at COA
Dir Elwin Gregorio A. Torre - Co-IL
Impact legislation, government
policy and management decision-
making
a Undertake insight activities, analyze Dir Edna D. Santos - IL
COA reports, and address cross-
Dir Federico E. Dinapo jr. - Co-IL
cutting issues in collaboration with
appro sriate a encies
Proactively engage and collaborate Dir Usmin P. Diamel - IL
with Congress, highlighting
important issues and audit Dir Adelina Concepcion L. Ancajas Co-IL
recommendations that affect policy,
and undertabin re uested audits
Improve success of cases resulting
from fraud audit findings
a Establish a system to effectively
Dir Eden T. Rafanan - IL
screen complaints to be investigated
and cases to be pursued Dir Elsielin C. Masangcay - Co-IL

Strengthen audit findings presented Dir Eden T. Rafanan - IL

to the Ombudsman
Dir Elsielin C. Masangcay - Co-IL
Enhance support program provided Dir Lita E. Diez -IL
to current and past COA personnel,
Dir Federico E. Dinapo, Jr. - Co-IL
and private parties involved in
prosecution and liti ation of cases
Empower and enable agencies
Asst. Commissioner Elizabeth S. Zosa
Promulgate relevant and clear audit
rules, regulations and standards
a Review and update rules,
regulations and standards that
impact audit
Establish rules on acceptable
Dir Edna E.Lerit Co IL
materiality thresholds and tolerance Dir Eugene R. Dizon - Co-IL
levels
Develop and maintain a Dir Lita E. Diez
compendium of rules, regulations
and standards, and a repository of
"uris , rudence
B d Develop a process to disseminate Dir Lita E. Diez
relevant rules, regulations and
standards to COA personnel
e
Educate public servants and ensure Dir Lita E. Diez
a common understanding of rules,
regulations, standards and
"urisprudence
Strengthen consistency of
interpretation and implementation
of audit rules, regulations and
standards
Dir Federico E. Dinapo
Establish a permanent committee or
Dir Federico E. Dinapo
group to review policies, rules,
regulations and standards
Strengthen internal control systems
and address institutional
weaknesses
Promote effective implementation of Dir Edna D. Santos
Internal Audit Services in all
a encies
Facilitate agencies' ability to
Dir Eden T. Rafanan
prevent, detect and mitigate fraud
risks, including the adoption of a
Fraud Risk Management Framework
Dir Prudencia E. Baldago
Improve engagement with and
responsiveness to auditees
Institute a proactive auditee
Dir Adel L. Dondonilla
engagement process geared towards
helping achieve their goals and
communicating expectations
Provide agencies with a technical
assistance facility Dir Bresilo R. Sabaldan
Speed up adjudication of cases
Dir Nilda B. Plaras
Improve delivery of high quality, fair
and timely audits Asst. Commissioner Susan P. Garcia

Strengthen audit quality assurance

and control to ensure consistent
adherence to audit standards and
fair representation of agency
performance
Develop and implement guidelines
to standardize preparation and
organization of audit working
papers
Enhance quality control mechanisms
for audit engagements Dir Maribeth de Jesus

Strengthen Quality Assurance Dir Leila S. Paras

Review
Rationalize audit methodologies and
approaches
Improve implementation of the
Unified Audit approach Dir Rizalina Q. Mutia - Co-1L
Dir Fatima V. Bermudez - Co-1L
Update cash examination guidelines Dir Michael Bacani
Increase auditor usage of PhilGeps Dir Martha Roxana C. Sese
 .4

C 2 d mYSll
Formulatestandard and customized Dir Villa Dj. Bernaldo
audit programs as references
e
Review and revise audit
Dir Cora Lea A. Dela Cruz
methodologies to conform to
International Standards of Supreme
Audit Institutions (ISSAI)
Pursue activities that enable COA to
Dir Cecilia B. Cannon
remain up-to-date with best
practices
C 3
Ensure audit independence
C 3 a
Implement a Visitorial Audit
Dir Cora Lea A. Dela Cruz
Approach and a phased withdrawal
of resident auditors
Review and improve personnel
Dir Marietta M. Lorenzo
reshuffling approach
c
Develop and operationalize
guidelines to reduce external
influence and audit politicization

Increase stakeholder ownership and Asst. Commissioner Carmela S. Perez

ove strategic communications

and reporting
a
Develop and implement a strategic
Dir Jonathan B. Beltran
communications plan to rollout COA
strategic plan and communicate
progress of initiatives
Develop standardized and tailored
templates to clearly communicate
audit results and recommendations
to various audiences
Undertake a media campaign to
Dir Jonathan B. Beltran
increase public understanding of
COAPs role, work and impact
Institutionalize outreach to external
Dir Angelina B. Villanueva
stakeholders to gather periodic
feedback
Strengthen strategic
Dir Jonathan B. Beltran
communications function
Strengthen collaboration with
oversight agencies and key partners
Establish collaboration agreements
Dir Veronica C. Coscos
with Congress, Ombudsman, OSG,
Supreme Court, DBM and DOF
Enter into data-sharing agreements
Dir Gloria Calvario
with oversight agencies to better
access information required by
audits

Put in place an external advisory

Dir Angelina B. Villanueva
group of key stakeholders
Enhance citizen involvement in
overnance
Expand Citizen Participatory Audits
Dir Gloria D. Jose
 Enhance responsiveness of COA's
Citizen's Desk• Dir Sabiniano G. Cabatuan
Strengthen capacity and capability
Asst. Commissioner Luz L. Tolentino
Recruit, hire and deploy required
personnel complement in a timely
manner
a Streamline the recruitment and
hiring process Dir Noel B. Clemente
Fast-track recruitment of auditors
and lawyers Dir Noel B. Clemente
c Hire, contract and deploy staff with
Dir Elsielyn C. Masangcay
multi-disciplinary expertise to
strengthen audit services
Work with universities to offer
curricula aligned with recruitment Dir Maria Realiza R. Ysmael
needs
Capacitate personnel to effectively
achieve COA's mission and vision
a Institute a change management
Dir Jonathan B. Beltran
approach consistent with COA's
strategy
Develop a competency framework
and assess competency gaps Dir Josephine B. Manalo Co-1L
Dir Melanie R. Afionuevo - Co-IL
Enhance the Ladderized Training
Pro. ram Dir Susan S. Medez - Co-IL
Develop and implement eLearning Dir Melanie R. Afionuevo Co-IL
courses Dir Melanie R. Afionuevo
e Strengthen competency of audit
teams in various fields Dir Susan S. Medez
Strengthen competency of non-audit Dir Melanie R. Anonuevo
personnel
Expand the pool of internal and •
external resource persons Dir Melanie R. Afionuevo Co-IL
Dir Susan S. Medez - Co-IL
Develop and implement an
Dir Delia D. Agatep
Enterprise Risk Management System
for COA
Enhance performance measurement
and management, rewards and
promotion system, and employee
retention
Institutionalize a transparent and
simplified results-based strategic Dir Rufina S. Laquindanum
performance management system
(SPMS)
Implement a results-based rewards
and recognition system that Dir Carmina Paulita J. Pagayawan
incentivizes personnel to deliver on
COA's strategy
Strengthen succession planning and Dir Noel B. Clemente
promotion system
Undertake initiatives that promote Dr. Marifi Rochelle G. Dizon
work-life balance
Streamline organizational structure
 •:•

Design and implement appropriate

organizational structure Assistant Commissioners' Group
4 b Conduct a study to determine
Dir Maria Realiza R. Ysmael - Co-IL

urn
appropriate personnel complement
Dir Josephine B. Manalo - Co-IL
Rationalize audit assignments and
workload of personnel Dir Maria Realiza R. Ysmael - Co-IL
E d Dir Josephine B. Manalo - Co-IL
Establish a centralized unit with
DirEldielyn C. Masangcay
personnel from multi-disciplinary
fields to support audit sqrvices,
including performance audit
Establish a strategic planning group
Dir Gertrudes P. Donato
to revitalize planning function and
monitor strategic plan progress
Implement proposed operational Dir Ruben M.. Lim
guidelines of the Technical Services
Office
F
Enhance support infrastructure
Asst. Commissioner
Winnie Rose H. Encallado
Strengthen information technology
infrastructure
Develop a long-term IT plan
Dir Lorna D. Cabochan
Establish a data center
Dir Lorna D. Cabochan
Upgrade the COA network
infrastructure and bandwidth to Dir Lorna D. Cabochan
enhance network connectivity
Enhance internal information
System Dir Lorna D. Cabochan
1 e Establish a COA community portal
and collaboration tool Dir Lorna D. Cabochan
Implement video conferencing and
VOIP telephone system Dir Lorna D. Cabochan
Implement Geo Tagging, Geo Sorting
and data visualization of Dir Lorna D. Cabochan
government infrastructure projects
Implement data analytics
Establish an IT governance Board Dir Lorna D. Cabochan
Dir Lorna D. Cabochan
Enhance government accounting
and financial management systems Dir Luzvi Pangan-Chatto
Broaden online submission of
financial reports and integration of
standalone financial management
systems
2
Implement the enhanced web-based
application system for online Dir Luzvi Pangan-Chatto
submission of financial statements/
reports
Spearhead implementation of the
Government Integrated Financial
Information Management System
(GIFMIS) and Unified Account Code
System (UACS)
 - • -

jgb

Recommend to the PFM Committee

that it submit proposal to the Office of Dir Luzvi Pangan-Chatto
the President for the creation_of a
separate office to manage the GIFIvIIS
Project implementation on the long-
term perspective
Develop a Consolidated Annual
Financial Report for government
Update pertinent public sector
accounting standards, policies and
procedures to conform to changes in
international public sector accountin g
and finantial reporting standards
Improve the conduct of COATS
custodial function
Institute an effective document
management system and turnover
process
Monitor and evaluate the DMS and
DTP implementation (MS 1) (MS 2)
Implement a document imaging system
to enhance document preservation
Expand document storage space
F 4

Facilitate capital expenditures in

support of growth Develop a long-
term capital investment master plan
Monitor and evaluate the CIMP
implementation to immediately
identify and resolve problems during
implementation (MS 1) (MS 2) (MS 4)
Construct or expand Provincial Satellite
Offices (PSA0s)

Expand office space to accommodate

personnel increase

Renovate or repair COA buildings and

facilities
Acquire transportation and equipment
Speed up internal procurement process

Monitor the procurement processes

based on the procurement guidelines
(MS 5) (MS 6)
Enhance enabling legislative framework
Reform the auditing (PD1445)
Follow up legislation of the proposed
bill on the new government auditing Dir Usmin P. Diarne - IL
code of the Philippines

Ipt
 ft

Pursue legislation or other approaches

that strengthen fiscal autonomy Dir Janet D. Nacion Co-IL

Asst. Commissioner Alexander B. Juliano will act as the Lead for Strategic Goal A for the
duration of the official travel of Asst, Commissioner Lourdes M. Castillo.

The budgetary support for these initiatives will we prioritized by the Planning, Finance
and Management Sector (PFMS) and shall be charged to the appropriate funds of the
Commission, subject to existing accounting and auditing rules and regulations..

The Project Management Office, Office of the Chairperson shall supervise the proper
implementation of this Office Order.

IC G. AG MAL 0
Chairperson

coretetssioN
at10:1-
OF THE CHAIR.ERSON

111111116/111 11
8 /31141111611
 Repu PNipnes
COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City

20 May 2016

FI Si
4 1 207-A

SU ECT: Arneniment
of Sffice Order No. 2016-207 to include changes in assignment of
Leads responsible for the Implementation of various initiatives in line with
the 2016-2022 COA Strategic Plan

To ensure the completion of the prioritized initiatives and tasks in line with the 2016-
2022 COA Strategic Plan of the Commission, the following COA Officials are assigned as Leads.

Create positive impact

Asst. Commissioner Lourdes M.
Castillo
Enhance and expand risk-based
financial, compliance and
performance auditing
a Develop and implement a
Government-wide Risk Dir Carmelita 0. Antasuda IL
Identification Framework that Dir Luella M. Isidro - Co-IL
enables COA to focus its audits on
key high-risk programs, agencies
and transactions within the
Philippine government
Conduct revenue audits
Dir Adelina Concepcion L. Ancajas - IL
Dir Yolanda N. Umali - Co-IL
Explore deputizing external auditors
and outsourcing financial audits or Dir Rizalina Q. Mutia - IL
components thereof Dir Agnes A. Marcelo and
Dir Carmelita O. Antasuda- Co-ILs
Improve implementation of audit
recommendations and recovery of
unsettled liabilities
a Put in place a centralized system to
monitor implementation of audit Dir Lorna D. Cabochan - IL
recommendations Dir Lourdes T. Cardenas - Co-IL
Put in place a centralized system to
monitor final and executory Dir Lorna D. Cabochan - IL
decisions Dir Lourdes T. Cardenas - Co-IL

„F11A) Fri.0 Qq 4P-fAt, 01,4z, 6 1‘,4, ve 4, 6.47,1. (115'5

Ce
 Evaluate policy and practice to
improve recovery of unsettled Dir Fortunata M. Rubico -IL
liabilities, including filing of Atty. Eleazar E. Castillo -Co-IL
collection suit
2 d
Pursue the filing of administrative
charges against erring officials Dir Eden T. Rafanan - IL
Atty. Rochelle C. Lancanan -Co-IL
Explore institutionalizing a sheriff
system at COA Dir Federico E. Dinapo Jr. - IL
Impact legislation, government
policy and management decision-
making
3
Undertake insight activities, analyze
COA reports, and address cross- Dir Edna D. Santos - IL
cutting issues in collaboration with Dir Federico E. Dinapo Jr. - Co-IL
appropriate agencies
3 b
Proactively engage and collaborate
with Congress, highlighting Dir Usmin P. Diamel - IL
important issues and audit Dir Adelina Concepcion L. Ancajas -
recommendations that affect policy, Co-IL
4 and undertakin requested audits
Improve success of cases resulting
from fraud audit findings
4 a
Establish a system to effectively
screen complaints to be investigated Dir Eden T. Rafanan - IL
and cases to be pursued Dir Elsielin C. Masangcay - Co-IL
4
Strengthen audit findings presented
to the Ombudsman Dir Eden T. Rafanan - IL
4 Dir Elsielin C. Masangcay - Co-IL
Enhance support program provided
to current and past COA personnel, Dir Lita E. Diez -IL
and private parties involved in Dir Federico E. Dinapo, Jr. - Co-IL
prosecution and litigation of cases
Empower and enable agencies
Asst. Commissioner Elizabeth S.
Zosa
Promulgate relevant and clear audit
rules, regulations and standards
1 a.i Review and update rules,
regulations and standards that Dir Edna P. Forto -IL
impact audit (cash advances, fund
transfers, travel
B expenses/allowances)
1 a.i Review and update rules,
regulations and standards that Dir Fortunata M. Rubico Co-IL
impact audit (procurement of Engr Flora M. Ruiz - Co-IL
goods/acquisition/lease of property,
disposal of s roperty)
B 1 b
Establish rules on acceptable
materiality thresholds and tolerance Dir Eugenio . R. Dizon - IL
levels
B
Develop and maintain a
compendium of rules, regulations Dir Lita E. Diez - IL
and standards, and a repository of
jurisprudence

Page 2 of 9
B
Develop a process to disseminate
relevant rules, regulations and Dir Lita E. Diez - IL
standards to COA personnel
Educate public servants and ensure
a common understanding of rules, Dir Lita E. Diez IL
regulations, standards and
jurisprudence
Strengthen consistency of
interpretation and implementation Dir Elwin Gregorio A. Torre - IL
of audit rules, regulations and Dir Edna E. Legit -Co-IL
standards

Dir Federico E. Dinapo, Jr. - IL

Establish a permanent committee or
group to review policies, rules, Dir Federico E. Dinapo, Jr. - IL
regulations and standards
Strengthen internal control systems
and address institutional
weaknesses
Promote effective implementation of
Internal Audit Services in all Dir Edna D. Santos -IL
agencies Dir Angelina B. Villanueva -Co-IL
Facilitate agencies' ability to
prevent, detect and mitigate fraud Dir Eden T. Rafanan - IL
risks, including the adoption of a
Fraud Risk Management Framework
Develop cost and schedule guides
for audits Acting Assistant Dir Prudencia E.
Baldago IL
Engr Flora M. Ruiz -Co-IL
Improve engagement with and
responsiveness to auditees
Institute a proactive auditee
engagement process geared towards Dir Adela L. Dondonilla Co-IL
helping achieve their goals and Dir Sheila U. Villa - Co-IL
communicatin ex f ectations
Provide agencies with a technical
assistance facility Dir Bresilo R. Sabaldan - IL
Speed up adjudication of cases
Dir Nilda B. Plaras - IL
Dir Marie Macel O. Tejada -Co-IL
Asst. Commissioner Susan P. Garcia
Strengthen audit quality assurance
and control to ensure consistent
adherence to audit standards and
fair representation of agency
performance
Develop and implement guidelines
to standardize preparation and Dir Estelita B. Catubay Co-IL
organization of audit working SA Evelyn Rojo Co-1L
papers
Enhance quality control mechanisms
for audit engagements TWG-ADB TA
Strengthen Quality Assurance
Review Dir Delia Agatep - IL

31a
 'ft

Review
2
Rationalize audit methodologie§-and
approaches
2 a
Improve implementation of the
Unified Audit approach TWG created under COA Office Order
No. 2016-293 dated 08 April 2016
2 b and Dir Fatima V. Bermudez - IL
Update cash examination guidelines
Dir Michael Bacani - IL
2 C Dir Sofia Gemora - Co-IL
Increase auditor usagp of PhilGeps
2 d Dir Martha Roxana C. Sese - IL
Formulate standard and customized
audit programs as references Dir Villa DJ. Bernaldo - IL
2 e Dir Maribeth de Jesus - Co-IL
Review and revise audit
methodologies to conform to TWG-ADB, TWG-USAID, TWG-WB
International Standards of Supreme TWG
Audit Institutions (ISSAI).
Integration of INTOSAI Development
Initiative (MI).
2 f
Pursue activities that enable COA to
remain up-to-date with best Dir Cecilia B. Carron - IL
practices Dir Cora Lea A. Dela Cruz - CO-IL
3
Ensure audit independence
3 a
Implement a Visitorial Audit
Approach and a phased withdrawal TWG on withdrawal of residency
of resident auditors audit
3 b
Review and improve personnel
reshuffling approach Dir Marietta M. Lorenzo - IL
3 C. Dir Irma Besas - Co-IL
Develop and operationalize
1 Dir Noel Clemente -IL
guidelines to reduce external
influence and audit politicization -
COA Employee Handbook

Develop and operationalize Dir Ma. Mileguas M. Leyno - IL

guidelines to reduce external
influence and audit politicization - Dir Aurora A. Ebora - Co-IL
Code of Conduct and Ethical
Standards for COA Officers and
Em lo ees
Increase stakeholder ownership and
understanding Asst. Commissioner Carmela S.
Perez
Improve strategic communications
and reporting
Develop and implement a strategic
communications plan to rollout COA Dir Jonathan B. Beltran - IL
strategic plan and communicate
progress of initiatives
Develop standardized and tailored
templates to clearly communicate Dir Joseph B. Anacay - IL
audit results and recommendations
to various audiences
Undertake a media campaign to
increase public understanding of Dir Jonathan B. Beltran - IL
COA's role, work and impact

Page 4 of 9
D ,
Institutionalize outreach to external
stakeholders to gather periodic -
feedback
Strengthen strategic
communications function Dir Jonathan B. Beltran - IL
Strengthen collaboration with
oversight agencies and key partners
Establish collaboration agreements with
Congress, Ombudsman, OSG, Supreme
Court, DBM, DOF and other oversight
agencies to improve access to
information required by audits

Put in place an external advisory

group of key stakeholders Dir Gloria Calvario - IL
Enhance citizen involvement in Dir Veronica C. Coscos - Co-IL
overnance
Expand Citizen Participatory Audits
Enhance responsiveness of COA's
Citizen's Desk Dir Sabiniano G. Cabatuan - IL
Strengthen capacity and capability

Recruit, hire and deploy required

personnel complement in a timely
manner
Streamline the recruitment and
hiring process
Fast-track recruitment of auditors
and lawyers
Hire, contract and deploy staff with
multi-disciplinary expertise to
strengthen audit services
Work with universities to offer
curricula aligned with recruitment
needs
Capacitate personnel to effectively
achieve COA's mission and vision
Institute a change management
approach consistent with COA's
strategy
Develop a competency framework
and assess competency gaps Dir Josephine B. Manalo - Co-1L
Dir Melanie R. Alionuevo Co - IL
Dir Susan S. Medez Co-IL
Dir Melanie R. Afionuevo - Co-IL

Strengthen competency of audit

teams in various fields
Strengthen competency of non-audit
personnel
Expand the pool of internal and
external resource persons

Page 5 of 9
 Develop and implement an
Enterprise Risk Management System Dir Wilfredo A. Agito - IL
for COA
Enhance performance measurement
and management, rewards and
promotion system, and employee
retention
Institutionalize a transparent and
simplified results-based strategic Dir Rufina S. Laquindanum - IL
performance management system
(SPMS)
Implement a results-based rewards
and recognition system that Dir Carmina Paulita J. Pagayawan IL
incentivizes personnel to deliver on
COA's strategy
Strengthen succession planning and
promotion system Dir Noel B. Clemente - IL
Undertake initiatives that promote
work-life balance Dr. Marifi Rochelle G. Dizon - IL
Streamline organizational structure
Design and implement appropriate
organizational structure Assistant Commissioners' Group
Conduct a study to determine
appropriate personnel complement Dir Maria Realiza R. Ysmael - Co-IL
4 Dir Josephine B. Manalo - Co-IL
Rationalize audit assignments and
workload of personnel Dir Maria Realiza R. Ysmael - Co-IL
4 d Dir Josephine B. Manalo Co-IL
Establish a centralized unit with
personnel from multi-disciplinary Dir Elsielyn C. Masangcay IL
fields to support audit services,
includin erformance audit
4 e
Establish a strategic planning group
to revitalize planning function and Dir Gertrudes P. Donato - IL
monitor strategic plan progress
Implement proposed operational
guidelines of the Technical Services Dir Ruben M.. Lim - IL
Office
Enhance support infrastructure
Asst. Commissioner Winnie Rose H.
Encallado
Strengthen information technology
infrastructure

Develop a long-term IT plan

Dir Lorna D. Cabochan - IL
Establish a data center
Dir Lorna D. Cabochan - IL
1 Upgrade the COA network
infrastructure and bandwidth to Dir Lorna D. Cabochan - IL
enhance network connectivity
1 d Enhance internal information
system Dir Lorna D. Cabochan IL
1 e
Enhancement of COA online
community portal Dir Lorna D. Cabochan - IL

Implement video conferencing and

VOIP telephone system Dir Lorna D. Cabochan - IL
 Implement Geo Tagging with
Training Dir Ruben M. Lim- IL
g. Implement Geo Storing with
2 Training Dir Lorna D. Cabochan IL
1 Dir Ruben M. Lim - IL
g• Data visualization of government
3 infrastructure projects with Dir Lorna D. Cabochan - IL
Training
1 Implement data analytics - Simplify
audit reports (this can be aligned Dir Lorna D. Cabochan IL
with: Initiative.A 3' a, Initiative C 1 a and PM°
and Initiative C2 a)
1 Establish an IT governance Board
Dir Lorna D. Cabochan - IL

F 2
Enhance government accounting
and financial management systems
F 2 Broaden online submission of
financial reports and integration of Dir Luzvi Pangan-Chatto -Co-IL
stand-alone financial management Dir Mary S. Adelino -Co-IL
systems
F 2
Spearhead implementation of the
Government Integrated Financial Dir Luzvi Pangan-Chatto IL
Information Management System Dir. Mary S. Adelino -Co-IL
(GIFMIS) and. Unified Account Code
System (UACS)
2
Implement the enhanced web-based
application system for online Dir Luzvi Pangan-Chatto - IL
submission of financial statements/
reports
2
Recommend to the PFM Committee
that it submit proposal to the Office Dir Luzvi Pangan-Chatto -Co-IL
of the President for the creation of a Dir Mary S. Adelino -Co-IL
separate office to manage the
GIFMIS Project implementation on
the long-term perspective
Develop a Consolidated Annual
Financial Report for government
Update pertinent public sector
accounting standards, policies and
procedures to conform to changes in
international public sector
accounting and financial reporting
standards
3 a Improve the conduct of COA's
custodial function Dir Emelita R. Quirante - Co-IL
Institute an effective document Dir Rufina S. Laquindanum - Co-1L
management system and turnover
• rocess
Monitor and evaluate the DIM and
DTOP implementation (MS 1) (MS Dir Emelita R. Quirante Co-IL
2) Implement a document imaging Dir Rufina S. Laquindanum - Co-IL
system to enhance document
preservation
 F
Expand document storage space
Dir Emelita R. Quirante - Co-IL
Dir Rufina S. Laquindanum - Co-IL

Facilitate capital expenditures in

support of growth
Develop a long-term capital investment
master plan Dir Reuben M. Lim - Co-IL
Dir Wilfredo A. A ito - Co-IL
Monitor and evaluate the CIMP
implementation to immediately Dir Reuben M. Lim - Co-IL
identify and resolve problems Dir Luis S. Mejia - Co-IL
during implementation (MS 1) (MS
2) (MS 4) Construct or expand
Provincial Satellite Offices (PSAOs)
Expand office space to accommodate
personnel increase Dir Reuben M. Lim - Co-IL
Dir Luis S. Mejia - Co-IL

Enhance training facilities

Renovate or repair COA buildings
and facilities
Acquire transportation and
equipment
Speed up internal procurement
process
Enhance enabling legislative
framework
Reform the State Audit Code
(PD1445)
Study the establishment of the Office
of the Comptroller General
Pursue legislation or other
approaches that strengthen fiscal
autonomy
Dir Reuben M. Lim - IL
Dir Wilfredo A. Agito - Co-1L
Dir Reuben M. Lim - Co-IL
Dir Luis S. Mejia Co-IL
Dir Reuben M. Lim - Co-1L
Dir Wilfredo A. Agito Co-IL
Dir Reuben M. Lim - Co-IL
Dir Prudencia E. Balda o - Co-IL
Dir Usmin P. Diamel -IL
Dir Janet D. Nacion - Co-1L
Dir Usmin P. Diamel - IL
Dir Janet D. Nacion Co-IL
Dir Usmin P. Diamel - IL
Dir Janet D. Nacion - Co-IL

All Champions are hereby authorized to issue the Office Orders as are necessary to put
into effect the successful implementation of 2016-2022 COA Strategic Plan Initiatives.

The budgetary support for these initiatives will be prioritized by the Planning, Finance
and Management Sector (PFMS) and shall be charged to the appropriate funds of the
Commission, subject to existing accounting and auditing rules and regulations.

Page 8 of 9
 The Project Nianament Office, !:.-)1-1:- ce. o
-d-ie chairperson shall supervise the proper
ithplementation of this Office Order.

MIC-AEL G. AGUINALDO
Chairperson

COMMISSION ON AUL),
OFFiCE OF THE. CHAIRPERSON

I I
18181206011030

Page 9 of 9
 fl

017
4oe. #11, aircerscp
Republic of the Philippines
COMMISSION ON AUDIT
Commonwealth City Avenue, Quezon City

OFFICE ORDER
No. 2 016-207B

SUBJECT: Change in the Lead for Initiative:

Institutionalize a Transparent and Simplified
Results-based Strategic Performance Management System
"Enhance Performance Measurement and Management, of Rewards
Objectiveand
3 -
Promotion System, and Employee Retention" of
and Capability" under the 2 Goal E - "Strengthen Capacity
016-2022 COA Strategic Plan.

To ensure smooth implementation of Initiative (a) under Objective 3 of Goal E

under the 2016-2022 COA Strategic Plan, with the participation of all the members of the
Technical Working Group (TWG) created under COA Memorandum No. 2015-008 dated
August 7, 2016, and further to Office Order No.
2
016-207A dated May 20, 2016 re:
Amendment in the Assignment of Leads Responsible for the Implementation of Various
Initiatives, the Lead for Initiative:
based Strategic Performance ManagementInstitutionalize
System a Transparent and Simplified Results-
TWG created under COA Memorandum No. under Objective 3 of Goal E shall be the
Laquindanum. 2 015-008, vice Director Rufina S.

The Champion of Goal E, the Chairperson of the COA SPMS Steering Committee and
the Project Management Office, Office of the Chairperson, shat
implementation of this Order. pervi e the proper

W 4rf

MIC EL AGU ALDO

Chairperson
core.re
issioN Q,, 4,Scri,
,
OFFiCE OF THE CHiPoRPERSON

611111111111111111
 Republic of the Phiiippines .LL
COMMISSION ON AUDIT
Commonwealth City Avenue, Quezon City

MEMORANDUM

For Chairperson MICHAEL G. AGUINALDO

This Commission

Thru Director CARMINA P4ULITA J. PAGAYAWAN

Chief Executive Staff
Office of the Chairperson

Subject Proposed Change in the Lead for Initiative: Institutionalize a

Transparent and Simplified Results-based Strategic Performance
Management System under Objective 3 (Enhance Performance
Measurement and Management, Rewards and Promotion System,
and Employee Retention) of Goal E (Strengthen Capacity and
Capability) under the 2016-2022 COA Strategic Plan.

Date June 28, 2016

Under Office Order No. 2016-207A dated May 20, 2016 re: Amendment in the
Assignment of Initiative Leads Responsible for the implementation of various initiatives
under the 2016-2022 COA Strategic Plan, the above-cited Initiative under Objective 3 of
Goal E is assigned to Director Rufina S. Laquindanum who is a member of the Technical
Working Group (TWG) created COA Memorandum No. 2015-008 dated August 7, 2016,
which assists the COA SPMS Steering Committee in the implementation of the COA SPMS.

To ensure smooth implementation of this Initiative with the participation of all the
members of the said TWG, and upon the suggestion of Director Laquindanum, we are
submitting a proposed Office Order amending the Initiative Lead to "TWG under COA
Memorandum No. 2015-008 dated August 7, 2015".

For your consideration, Sir. Thank you.

<zr.
LUZ . TOLENTINO
Goal E Champion
2016-2022 COA Strategic Plan

7
CARMELA S. P REZ
Assistant Comm ssioner
Chair, COA-SPMS Steering Committee