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Sen. Robin Pushes Integrity, Public Trust in Sponsoring New Auditing Act

PHILIPPINES, December 19 - Press Release
December 19, 2024

Sen. Robin Pushes Integrity, Public Trust in Sponsoring New Auditing Act

Video: https://youtu.be/qiAR2sa-XC4

Sen. Robinhood "Robin" C. Padilla on Wednesday 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 (In the end, we have one clear goal: to raise the level of integrity in good governance, and to maintain the public's trust)," he 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 (This is part of our duty as public servants, to serve with the highest standards of honor and excellence)," he added.

Padilla 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.

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, defining 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.


Sen. Robin, Isinulong ang Integridad at Pagtitiwala sa New Auditing Act

Video: https://youtu.be/qiAR2sa-XC4

Idiniin ni Sen. Robinhood "Robin" C. Padilla ang pagtaas na antas ng integridad ng mabuting pamamahala at ang pangangalaga sa pagtitiwala ng mamamayan sa pamahalaan, sa pamamagitan ng panukalang New Auditing Act.

Ani Padilla sa sponsorship speech para sa Senate Bill 2907 nitong Miyerkules, alinsunod ito sa sinaad ng Saligang Batas na "Ang pagtitiwala ng bayan ay angkin ng katungkulang pambayan - 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," aniya.

"Bahagi po ito ng ating tungkulin at pananagutan bilang mga kawani ng pamahalaan - ang paglilingkod taglay ang pinakamataas na pakundangan, dangal, katapatan, at kahusayan," dagdag niya.

Ani Padilla, bagama't naging adaptive ang Commission on Audit sa trabaho nito, hindi maiaalis na may mga proseso at panuntunan na nangangailangan ng basbas ng Kongreso.

Ipinunto niya na ang auditing act na rerebisuhin ng panukalang batas ay ang Presidential Decree No. 1445 na nabuo noong Hunyo 11, 1978, panahon pa ng dating Pangulong Ferdinand Marcos, Sr. - at mas matanda sa 1987 Constitution.

Sa ilalim ng panukalang batas, gagawing maging mas opisyal at malinaw ang paggamit ng mga parameters sa pamamaraan ng pag-audit. Isinama sa depinisyon ng mga termino ang 'Six Deadly Sins' sa mata ng COA o ang mga ipinagbabawal na paggasta: ang (1) excessive expenditures; (2) extravagant expenditures; (3) illegal expenditures; (4) irregular expenditures; (5) unconscionable expenditures; at (6) unnecessary expenditures.

Idinagdag rin ang terminong "illegal expenditures," at pinagtibay ang Organizational Structure ng COA.

Malinaw din sa panukalang batas kung sino ang gagawa ng ano at kung hanggang saan ang kanilang kapangyarihan sa pag-audit ng mga ahensya ng pamahalaan.

Kasama sa karagdagang tungkulin at responsibilidad ng COA Chairperson na ating inilatag ang control and supervision sa pag-audit sa mga foreign-assisted na mga proyekto.

Kabilang rin dito ang pagtatalaga sa ating mga Assistant Commissioners upang pamunuan ang 11 sektor, at tanggapang nasa ilalim ng mga ito: (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; at (11) Professional and Institutional Development Sector.

Isinasabatas sa Senate Bill 2907 ang awtoridad ng COA upang kumuha ng mga pribadong abogado para sa mga opisyal at empleyado ng Komisyon na humaharap sa mga kaso bunga ng kanilang pagtupad sa kanilang sinumpaang tungkulin.

May probisyon din na nagsasabing maaaring magkaroon ng mga "duly accredited Civil Society Organization" upang tumulong sa ating mga auditors sa paggawa ng ocular inspection, validation, ebalwasyon, pangongolekta ng datos o impormasyon, at pagsubaybay sa mga proyektong matatagpuan sa malayo at mahahalagangna mga lugar.

Pagdating naman sa pagpasok sa mga kontrata sa pribadong mga indibidwal o grupo upang magbigay ng anumang accounting o auditing related services sa mga ahensya ng ating pamahalaan, malinaw po ang sinasabi natin sa Seksyon 29 na hindi ito mangyayari kung walang pahintulot o clearance mula sa COA.

Nai-extend ang panahon kung saan maaaring mabuksan ng COA ang mga transaksyon na isinagawa sa nakalipas na 10 taon. Hindi nakapaloob sa kwalipikasyon ng 10 taon ang re-audit ng intelligence at confidential funds, sapagkat ito ay maaaring muling buksan para mare-audit sa kahit anong panahon base sa otoridad ng COA Chairperson.

Naging partikular din ang Senate bill sa paraan ng collection o payment gamit ang mga digital at electronic platforms.

Itinaas ang mga kaparusahan at multa sa mga magsasagawa ng paglabag sa batas na ito.

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