Authority of COA Chairperson to Approve the Regrouping, Adjustments, and Implementing Guidelines Under the Unified and Package Audits Systems

January 11, 2013

COA RESOLUTION NO. 002-13

 

WHEREAS, Section 2 (2), Article IX-D of the 1987 Philippine Constitution vested in COA exclusive authority to define the scope of its audit and examination and to establish the techniques and methods required therefor;

WHEREAS, under the Special Provisions Applicable to All Constitutional Offices Enjoying Fiscal Autonomy under the General Appropriations Act for Fiscal Year 2013 and the previous years, this Commission has authority to undertake a continuing reorganization including the creation of new positions;

WHEREAS, under COA Resolution No. 2012-016 dated December 7, 2012, additional clusters and offices were created and further authorized the Honorable Chairperson, this Commission, to approve any inclusion, deletion or transfer of agencies from one Cluster or Office to another, and vice-versa, to achieve a more appropriate and equitable distribution of workload;

WHEREAS, under COA Resolution No. 2012-019 dated December 20, 2012, additional clusters were further created in the National Government Sector and the Corporate Government Sector to pave the way for a seamless implementation of unified and package audits; that the details of the working relations between the audit groups/teams and other concerned offices/clusters shall be embodied in separate guidelines that will be issued to implement the said audits, and further authorized the Committee of Unified and Package Audits to regroup the agencies in the COA Regional Offices following the new clustering of agencies while the concerned offices were tasked to submit to the Office of the Chairperson and the Commission Proper any adjustments therein; ACETSa

WHEREAS, there is a need to facilitate the conduct of package and unified audits for COA to continuously perform its mandated functions more effectively and efficiently and for consistency and uniformity in the implementation of audit policies, procedures and processes.

NOW, THEREFORE, the Commission Proper resolves, as it does hereby resolve, to confirm the authority of the Honorable Chairperson, this Commission, to approve the regrouping/adjustments to be made by the concerned COA Offices including the implementing guidelines on the matter.

This Resolution shall take effect immediately.

Quezon City, Philippines.

(SGD.) MA. GRACIA M. PULIDO TANChairperson

(SGD.) JUANITO G. ESPINO, JR.Commissioner

(SGD.) HEIDI L. MENDOZACommissioner