State Auditors

August 23, 2021

Publication of Commission on Audit’s findings on DOH is a test to its people’s character.

The Commission on Audit (“COA”) is a constitutionally-mandated agency of the government to check government agencies’ spending and use of its funds. Any government that advocates good governance and fights graft and corruption should be glad that COA is publishing and showing to the public, through its website, their findings or suspicions of anomaly in any government agency. It is odd reaction however to have angst against the agency which has the same advocacy as that of a government who bows to fight corruption especially if such agency is performing its constitutionally-mandated functions.

In this light, the Department of Health (“DOH”) Secretary’s damning reaction to the publication by COA of its audit findings on DOH’s way of spending its funds is outrageous to the people. Instead of saying that COA destroyed its reputation to the public, it would have been better had he and his team just offered an explanation or pointed out COA’s errors in its findings. There is no need for a tantrum. It will only validate the propriety of the advice for him to seek psychiatric help.      

COA’s functions are very clear under Article IX-D of the 1987 Constitution. It states thus:

“SECTION 2. (1) The Commission on Audit shall have the power, authority, and duty to examine, audit, and settle all accounts pertaining to the revenue and receipts of, and expenditures or uses of funds and property, owned or held in trust by, or pertaining to, the Government, or any of its subdivisions, agencies, or instrumentalities, including government-owned or controlled corporations with original charters, and on a post-audit basis: (a) constitutional bodies, commissions and offices that have been granted fiscal autonomy under this Constitution; (b) autonomous state colleges and universities; (c) other government-owned or controlled corporations and their subsidiaries; and (d) such non-governmental entities receiving subsidy or equity, directly or indirectly, from or through the Government, which are required by law or the granting institution to submit to such audit as a condition of subsidy or equity. However, where the internal control system of the audited agencies is inadequate, the Commission may adopt such measures, including temporary or special pre-audit, as are necessary and appropriate to correct the deficiencies. It shall keep the general accounts of the Government and, for such period as may be provided by law, preserve the vouchers and other supporting papers pertaining thereto.

“(2) The Commission shall have exclusive authority, subject to the limitations in this Article, to define the scope of its audit and examination, establish the techniques and methods required therefor, and promulgate accounting and auditing rules and regulations, including those for the prevention and disallowance of irregular, unnecessary, excessive, extravagant, or unconscionable expenditures, or uses of government funds and properties.

“SECTION 3. No law shall be passed exempting any entity of the Government or its subsidiary in any guise whatever, or any investment of public funds, from the jurisdiction of the Commission on Audit.”

Not even a law can be passed to exempt any government agency. So, why quarrel with the state auditor? It is the guardian of government treasury and public’s money. Its findings should be appropriately responded and not met with threats. If judicial tribunals are regarded as protector of people’s rights, we should view COA as the guardian of the people’s money. We should welcome the publication of its audit findings. It is in accordance with the transparency mandate and the people have right to know. If the audited agency has acceptable and proper explanations, then the public should also welcome it. If there is a cause that can stand to prosecute responsible officials and employees for graft and corruption, then it should be filed and pursued valiantly without fear of any backlash. The Philippines needs genuine change. Its people and government must start such change.