Senator Robin Padilla pushed for integrity and public trust in government as he sponsored the proposed New Auditing Act in the Senate.
In his sponsorship speech for Senate Bill 2907, Padilla said no less than the 1987 Constitution decrees that “Public office is a public trust”.
“Sa huli’t-huli po, ang ating malinaw na hangarin: ang itaas ang antas ng integridad ng mabuting pamamahala, at upang pangalagaan ang pagtitiwala ng ating mga pinaglilingkuran,” the legislator said.
“Bahagi po ito ng ating tungkulin at pananagutan bilang mga kawani ng pamahalaan – ang paglilingkod taglay ang pinakamataas na pakundangan, dangal, katapatan, at kahusayan.”
“Bahagi po ito ng ating tungkulin at pananagutan bilang mga kawani ng pamahalaan – ang paglilingkod taglay ang pinakamataas na pakundangan, dangal, katapatan, at kahusayan,” the lawmaker added.
The senator said that while the Commission on Audit has been adaptive in its work through the years, there are still procedures that must be legislated through Congress.
“While the Commission on Audit has been adaptive in its work through the years, there are still procedures that must be legislated through Congress.”
He added the auditing act that will be revised by the Senate bill is Presidential Decree No. 1445 dated June 11, 1978, during the presidency of Ferdinand Marcos, Sr. – and much older than the 1987 Constitution.
The bill defines the parameters of auditing, naming the ‘Six Deadly Sins’ in the eyes of the COA: ang (1) excessive expenditures; (2) extravagant expenditures; (3) illegal expenditures; (4) irregular expenditures; (5) unconscionable expenditures; and (6) unnecessary expenditures.
It added “illegal expenditures” to the list of deadly sins, while strengthening the COA’s organizational structure.
The bill also makes clear the duties of COA personnel, along with the limits of what they can do.
Also, the COA Chairperson gets additional tasks including control and supervision over the auditing of foreign-assisted projects.
Assistant Commissioners will be appointed to watch over 11 sectors: (1) Local Government Audit Sector; (2) National Government Audit Sector; (3) Corporate Government Audit Sector; (4) Special Audit Services Sector; (5) Systems and Technical Audit Services Sector; (6) Government Accountancy Sector; (7) Legal Services Sector; (8) Commission Proper Adjudication Sector; (9) Planning, Finance, and Management Sector; (10) Administration Sector; and (11) Professional and Institutional Development Sector.
The bill allows the COA to get private lawyers for COA officials and employees facing cases related to their work.
It allows “duly accredited Civil Society Organization” groups to help auditors in ocular inspection, validation, evaluation, collection of data, and monitoring projects.
Contracts with private individuals or groups for accounting or auditing related services in government agencies must have COA’s clearance.
Meanwhile, the bill allows COA to audit transactions dating back 10 years, compared to three in PD 1445. This does not include the re-audit of intelligence and confidential funds, as these can be opened for re-audit anytime based on the COA Chairperson’s authority.
The Senate bill also contains provisions for collections or payments using digital and electronic platforms.
It likewise increases the penalties for violations.
