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Theme: GACPA FOR KNOWLEDGE AND ACTION TOWARDS GOOD GOVERNANCE

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Title: Theme: GACPA FOR KNOWLEDGE AND ACTION TOWARDS GOOD GOVERNANCE


1
Theme GACPA FOR KNOWLEDGE AND ACTION TOWARDS
GOOD GOVERNANCE
GACPA 31st Annual National ConventionDavao City,
Philippines
2
GACPA 31st Annual National Convention
tightening the belts in time of crisis
3
GACPA 31st Annual National Convention
Topic
Governance and adoption of ipsas and pfrs in
government
4
GACPA 31st Annual National Convention
  • GOVERNANCE IN GOVERNMENT
  • Governance is simply
  • how a country governed
  • is translated to how the country progresses or
    deteriorates

5
The Continuing Quest for Good Governance A
Team Report By Former Chief Justice Davide
GACPA 31st Annual National Convention
bountiful harvest
development
taking care of the trees
good governance
6
GACPA 31st Annual National Convention
  • Good Governance is vested in the
    government agencies where government resources
    are
  • managed, spent, utilized in accordance with laws
    and regulations
  • safeguarded against loss or wastage

7
GACPA 31st Annual National Convention
COA continuously provides government agencies
accounting and auditing rules and procedures to
promote GOOD GOVERNANCE
8
GACPA 31st Annual National Convention
  • COA nurture the tree of good
    governance thru
  • determining whether government entities
    faithfully comply with laws and regulations in
    the disbursement of funds
  • disallowing illegal or irregular disbursements

9
GACPA 31st Annual National Convention
  • Basic example
  • Procurement public bidding is mandatory
    in acquiring goods

Opening of Bids
Bid Documents
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GACPA 31st Annual National Convention
COA HAS BEEN VIGILANT IN PROTECTING GOVERNMENTS
FUNDS FROM UNLAWFUL SPENDING BY GOVERNMENT
AGENCIES
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GACPA 31st Annual National Convention
Accomplishments -
Notices of Disallowance Issued
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GACPA 31st Annual National Convention
Accomplishments -
Notices of Charge Issued
13
GACPA 31st Annual National Convention
Accomplishments -
Malversation Cases Filed with OMB
14
GACPA 31st Annual National Convention
  • COA also nurture the tree of
    good governance thru
  • recommending measures necessary to improve the
    effectiveness and efficiency of the government
    thru Annual Audit Reports AARs
  • AARs can be viewed/downloaded in coawebsite
    www.coa.gov.ph

15
GACPA 31st Annual National Convention
  • The in its latest survey dated
    18 February 2009 gave COA a very strong rating of
    93 in the Integrity Indicators Scorecard

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GACPA 31st Annual National Convention
  • ADOPTION of International Public Sector
    Accounting Standards (IPSAS) AND Philippine
    Financial Reporting Standards (PFRS)

17
GACPA 31st Annual National Convention
  • Adoption of IPSAS is obligatory to government
    agencies when required by international lenders
    that the financial reports must be compliant with
    the international accounting standards

18
GACPA 31st Annual National Convention
COA under the Constitution is vested with
authority to promulgate accounting and auditing
rules and regulations for adoption of all
government agencies
19
GACPA 31st Annual National Convention
Government agencies (local, national and GOCCs)
adopt New Government Accounting System (NGAS)
which replaced the old Government Chart of
Accounts
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GACPA 31st Annual National Convention
  • Under COA Resolution No. 2008-012
  • dated 10 October 2008
  • (COA Organization Restructuring)
  • Two (2) Boards created
  • Public Sector Accounting Standards Board (PSAcSB)
  • Public Sector Auditing Standards Board (PSAuSB)

21
GACPA 31st Annual National Convention
These BOARDs are tasked to continually review the
standards of accounting and auditing to assess
compliance with law as well as IPSAS and PFRS
22
Status of compliance of NGAS with IPSAS
GACPA 31st Annual National Convention
23
Status of compliance of NGAS with IPSAS
GACPA 31st Annual National Convention
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Status of compliance of NGAS with IPSAS
GACPA 31st Annual National Convention
25
Status of compliance of NGAS with IPSAS
GACPA 31st Annual National Convention
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Status of compliance of NGAS with IPSAS
GACPA 31st Annual National Convention
27
Status of compliance of NGAS with IPSAS
GACPA 31st Annual National Convention
28
GACPA 31st Annual National Convention
  • The PSAcSB is in the process of harmonizing
    NGAS to be compliant with IPSAS and PFRS, without
    disregard of existing laws to the contrary

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GACPA 31st Annual National Convention
  • COA Circular No. 2008-003 dated 24 December
    2008 suspended the implementation of the Phil.
    Govt. Accounting Standards (PGAS) and the
    revised Phil. Govt. Chart of Accounts (PGCA)
    until the new set of standards are promulgated.

30
GACPA 31st Annual National Convention
Concluding statements -
GACPA will remain COAs staunch and zealous
partner in improving the standards and systems of
auditing in the government.
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GACPA 31st Annual National Convention
  • Integrity grounded with values and moral
    principles as


  • of commitment of

  • public servants

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GACPA 31st Annual National Convention
MAGANDANG UMAGA
at
MARAMING SALAMAT
By COM. JUANITO G. ESPINO JR.
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