COA’s watchdog role: Teachable moment in governance


The Commission on Audit’s role as “watchdog” on the proper use of government resources has come into sharp focus.  In his recent regular weekly televised address, President Duterte criticized its audit report calling attention to certain “deficiencies” in the way the Department of Health (DOH) was managing the pandemic.

The President told the COA to “stop ‘flagging’” noted deficiencies of government agencies as this could be interpreted, too, by the public as an act of “flogging.”  He deplored published reports on the COA’s findings that suggest “there is already a taint of corruption by perception."

COA Chairman Michael Aguinaldo told the House of Representatives’ Committee on Public Accounts that the COA neither “flagged” nor “flogged” the DOH or any government agency for that matter.  He said that the Commission was simply performing its constitutional mandate.

On its official website the COA clarified that it published the Consolidated Annual Report of the DOH in compliance with law and that “the audited agency is allowed to comply with (its) recommendations and rectify any deficiencies. It added:  “The report itself does not mention any findings by the auditors of funds lost to corruption.”

The COA Chairman explained further that the Commission does not issue press releases on its findings and pointed out that the publication of media reports is “beyond (our) control.”

In the same House hearing, DOH Secretary Francisco Duque III deplored that publication was “unfair, unjust” and said he and his staff had been “destroyed” by the media reports and adverse public reactions despite the fact that his office had 60 days within which to submit its explanations.

The Presidential Spokesperson said that the President was expressing his “frustration” about the immediate public condemnation that greeted the publication in the media of the audit findings. A review of the news trail shows that the President’s initial reaction was to instruct the DOH to explain and to clarify to the COA its reported deficiencies.  Senator Christopher Lawrence Go echoed this call.

But public opinion on the matter apparently shifted, after discussions on the issue played out prominently in social media channels.

This is a teachable moment on the dynamics of public governance.

When results of COA’s audit findings --- as published on its website --- are made known to the public, it is not surprising that this would invariably generate strong adverse public opinion.  This is because of the prevailing perception about rampant graft and corruption in government --- a reality that the President has frequently acknowledged in public speeches.

In the interest of fairness and transparency, perhaps COA could consider making a prefatory note to all audit reports published on its website that the concerned agency is given 60 days to explain the findings contained in its audit reports --- similar to the clarification it issued on the DOH report.

Similarly, media organizations could transparently include the same caveat when reporting on COA audit reports.

Instead of deploring the report or getting exorcised by adverse public reaction, concerned government agencies should manifest willingness to demonstrate their fidelity to the public trust.

Good governance requires accountability on the part of all public institutions

--- and the three branches of government and media organizations, too, have vital responsibilities to fulfill.