©Dela Cruz
The COA’s mandate is one of a silent body that slips through the cracks of governance, a commission borne and set forth by Article IX-D of the 1987 Constitution. There shall be a Commission on Audit composing of a chairman, two commissioners, and a “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.” No public institution falls through the COA’s hands which have the authority to audit even constitutional commissions, state colleges and universities, and government-owned or controlled corporations and their subsidiaries. The Constitution prohibits any law to be passed exempting any entity of government or its subsidiaries from the jurisdiction of COA.
A recent flame has sparked interest and outrage following a report encasing findings from 2020 that encompass various entities and departments. With a sharp focus on COA’s watchdog role comes an even sharper sight on injustice. In particular, the commission’s findings on the Department of Health in the midst of a global pandemic and a widely-criticized response triggered massive traction from the masses. Later on, President Rodrigo Duterte would direct his ire at the commission for its reports, first suggesting that the COA continue its mandate but refrain from publishing findings, advising it to “reconfigure” its audit reports on government agencies by directly clarifying that there are no irregularities present, then threatening to audit the commission himself if he were to win as vice president in the upcoming elections. The reports covered vast ground and found rotten soil in its depths—according to COA, DOH’s noncompliance with pertinent laws and regulations caused “missed opportunities for the department primarily tasked with managing the pandemic.”
So what does this all account for?
Numerous deficiencies were found in the DOH’s use of the P67.323 billion of COVID-19 funds issued to aid the nation in its response to the pandemic—issued to aid its frontlines in saving and tending to precious life, keeping its strings ground to the earth for as long as they can. Due to the mishandling of these funds, millions worth of medicines and medical supplies were not properly released and utilized, along with delays in the delivery of essential medical equipment.
These deficiencies ultimately comprise the department’s foregone ability to strengthen its capacity in addressing the pandemic. The truth of this is evident in the current ongoings of the country, the conditions at which it is forced to operate, the circumstances through which the Filipino people are forced to live. However, the mandate through which the COA operates strengthens these truths.
The Commission on Audit publishes its annual reports of government agencies for the sake of transparency and accountability. In the midst of the crossfire, the administration’s dismissal of COA reports and its persistent antagonization of the commission is a move that pushes against public interest, betraying the responsibility of governing bodies to the Filipino people.
According to Edgardo Lacson, the acting president of the Philippine Chamber of Commerce and Industry, “We need check and balance to ensure an accountable and transparent government, and COA is the authority tasked by the Constitution to be the official watchdog to ensure the integrity of government spending.” The Philippines’ pandemic response is reliant on the proper use of public funds by the government, in which they shoulder the responsibility to properly allocate these funds to the masses to grant sufficient support through the proper channels.
Lacson further iterates, “COA is mandated by the Constitution to publish its audit findings after giving audited agencies due process to explain the state auditor’s observations. The reports are not accusations of corruption but a starting point for discussing alleged deficiencies in government spending.” Government agencies’ resident auditors create the commission’s annual reports that are the culmination of findings from a year-long audit. The agencies themselves can elaborate or answer the given confidential audit observation memorandum later on. As the findings come together and the report is to be made public, the agency’s explanation and occasionally, the auditors’ rejoinder shall be present as well.
COA Chairman Michael Aguinaldo explained that the commission does not issue press releases on its findings. The publication of media reports is also beyond their control. When the COA declined Rappler’s request for an interview on the DOH audit report, they expressed, “With apologies, we do not grant interviews re: audit of pandemic funds. We refrain from giving reactions. We also cannot offer any additional information other than those included in our audit reports.”
Under the COA, the truths stand as they are, without a backbone of a reaction nor of an opinion. The recent fire of these findings must be ignited further instead of getting cast aside; a torch must be held closer and closer to the truths behind our circumstances. There shall be a Commission on Audit, whose role should be strengthened instead of ignored. In such times where the Filipino people are in need of true leadership, it is among the agencies that stand for and promote good governance and the judicious use of public funds that their role as watchdogs is essential in asserting this.
WRITERS' PROFILE
ANYA U. UNGSON
Associate Editor-in-Chief
Grade 11 HUMSS
ARIANE DOMINQUE D. DELA CRUZ
Graphic Arts Staffer
Grade 12 GAS
Other Organizations: Dymphna Society
LORY BEATRICE ISABEL L. TANSINGCO
Copyreading Staffer
Grade 12 STEM
Other Organizations: Honors Society
