The Commission on Audit (COA) is now moving towards institutionalizing its CPA technique after five years of pilot audits. The mainstreaming of the CPA technique into regular financial, compliance and performance audits is part of the COA’s initiatives in the calendar years (CYs) 2016-2022 Strategic Plan and the CY 2022 Holistic Operational Plan. The approval of the first Annual CPA Plan (CY 2022) last September 19, 2022, followed by the orientation webinar on the Annual CPA Plan and the issuance of an office order to sector heads and regional directors authorizing the assistant commissioners and regional directors to implement the Annual CPA Plan signal the jump-start of the CPA institutionalization process.
In line with the execution of the CPA Plan, the first CPA dialogue with civil society organizations (CSOs) was held in Cotabato City for the Bangsamoro Autonomous Region for Muslim Mindanao (BARMM) last November 10-12, 2022 conducted by the Project Management Office and the COA BARMM. It was followed by the capacity-building activity for the CPA engagement conducted by the COA BARMM on the installation of solar streetlights. The CPA dialogue and the capacity-building activities were participated by three (3) networks of CSOs, namely: 1) Community Organizers Multi-diversity; 2)Health, Education and Livelihood for the People of Mindanao, Inc.; and 3) Seed Foundation Program, Inc. During the CPA dialogue workshops, CSO members together with the auditors of BARMM identified possible thrust areas and audit topics for future CPA engagements. These outputs shall serve as inputs to the CY 2023 sectoral CPA planning.
What then is a CPA? CPA is a reform strategy of the COA, which upholds the people’s primordial right to a clean government and the prudent utilization of public resources, founded on the premise that public accountability can prosper only with a vigilant and involved citizenry. It was envisioned for COA and citizens to work together, as partners in the audits of government agencies. It uses the constructive engagement approach between citizens and government in monitoring the government’s use of public resources to improve government agencies’ service delivery, protect the rights of people, and promote community welfare. The CPA is also used as a technique in conducting audits with citizens as members of COA audit teams. It is also a mechanism for sharing aspirations, goals, and objectives between the COA and the citizens, and a technique for citizens’ partnership in other areas of the COA’s work. The CPA strategy was made possible through COA’s exclusive authority to establish the methods and techniques for its audits, as enshrined in the Philippine Constitution.
The CPA Program was launched in 2011 in response to the call for the involvement of government entities in the Open Government Partnership (OGP), where the Philippines is one of the eight (8) founding members. The OGP is a multilateral initiative that aims to secure concrete commitments from governments to promote transparency, empower citizens, fight corruption, and harness new technologies to strengthen governance. The CPA Program provides an organizational platform for COA to be more open and accountable, and work with civil society in creating COA action plans with concrete reforms. The CPA has three (3) major goals at the inception of the program, with the following expected outcomes: first, a citizen that is educated about government auditing through hands-on and practical experience; second, a citizen that appreciates, asserts and exercises its unique and sovereign role in public accountability; and third, a government that is more accountable and transparent at all levels.
Consequently, CPA engagements in various government agencies were conducted from August 2012 to 2015, which was later extended to 2017, such as the audits of the KAMANAVA Flood Control Project implemented by the Department of Public Works and Highways, barangay health stations all over the country, Solid Waste Management Program of Quezon City and Metro Manila, Farm-to-Market Road Projects also all over the country, Tourism Road Infrastructure Projects in Surigao Provinces, Disaster Risks Reduction and Management Program of the City of Tuguegarao and the Province of Albay, and Water, Sanitation and Hygiene Program in Cagayan de Oro City. The CPA technique was also applied to validate the market weights and measures of Metropolitan Water and Sewerage Services, business taxes in Quezon City, availability, adequacy and quality of water services in Quezon City, and elementary and secondary school buildings and other facilities in Metro Manila.
These pilot audits gain various awards not only in the country but also internationally. The laurels of CPA are as follows: OGP Bright Spot winner during the OGP Summit in London (2013); Special Mention Award from the jury of the Global Initiative for Fiscal Transparency in 2017; First Place in the Open Government Impact Awards for Asia Pacific during the OGP Global Summit in Seoul, South Korea (2021), and a Certificate of Recognition from OGP Philippines (2022).
Ultimately, the real essence of COA’s CPA is citizen participation. The CPA concept is rooted in the Filipino values of volunteerism, the Bayanihan system, a principle that Filipino people must be proud of. This reform strategy of COA is primarily aimed at achieving its mission of “ensuring accountability for public resources, promoting transparency, and helping government agencies in improving its operations, in partnership with stakeholders, for the benefit of the Filipino people.”
(Roland Café Pondoc is a Commissioner of the Commission on Audit)