public sector hr symposium · 2019. 7. 30. · transparency and accountability in government...

PUBLIC SECTOR HR SYMPOSIUM

Zosa-CSC HR Presentation, July25, 20191

TOWARDS A PEOPLE-CENTERED, CLEAN, EFFICIENT AND EFFECTIVE

GOVERNANCE

FISCAL ACCOUNTABILITY OF

PUBLIC OFFICIALS

ELIZABETH S. ZOSA Assistant Commissioner-General Counsel

Commission on Audit

July 25, 2019

Zosa-CSC HR Presentation, July25, 2019 2

DISCUSSION OUTLINE

Nature of Public Office

Transparency and Accountability in

Government Operations

The Commission on Audit

Liability for Public Funds


NATURE OF PUBLIC OFFICE



Public Office

a right and duty

conferred by law

public function



Public officer

takes part in the performance

of public functions

• “Sovereignty resides in the

people and all governmental

authority emanates from them.


Nature of Public OfficeSection 1, Article XI, 1987 Constitution

Public office is a public trust. Public officersand employees must, at all times beaccountable to the people, serve them withutmost responsibility, integrity, loyalty, andefficiency; act with patriotism and justice,and lead modest lives.


TRANSPARENCY AND ACCOUNTABILITY IN

GOVERNMENT OPERATIONS

10Zosa-CSC HR Presentation, July25, 2019

Transparency and Accountability in Government Operations

Transparency

Openness

Accessibility

Unrestricted

No secrets



Fiscal Transparency

Openness to the public of government operations

Supported by detailed data and information

Data and information are accessible to the public


Fiscal Transparency- key element of good governance

“In general, countries characterized by a relativelyhigh degree of fiscal transparency have exhibited greaterfiscal discipline and, in many instances, have been able toachieve a more robust economic performance thancountries with less transparent practices within the sameregion”


(1998 IMF Paper, Kopitz & Kraig- Transparency in Government Operations)


A deliberate lack of fiscal transparency is often attributable to a government’s

attempt to escape public scrutiny of its behavior.



Accountability- answerability for action or inaction

Includes enforcement by an institution that can sanction the offending party



Accountability ensures that-

Actions and decisions of government officials are subject to oversight

o Sanctions for illegal/irregular acts

o Remedy for irresponsible actions



Accountability ensures that-

government meets objectives

community needs are addressed

Public welfare is promoted



State Policy on Responsibility for Government Resources (Sec 2- PD 1445)

It is the declared policy of the State that all resources of thegovernment shall be managed, expended or utilized in accordancewith law and regulations, and safeguarded against loss or wastagethrough illegal or improper disposition, with a view to ensuringefficiency, economy and effectiveness in the operations ofgovernment.



Fiscal Responsibility

Sec 2- PD 1445

“The responsibility to take care that such policy is faithfully adhered to rests directly with the head of agency.”



Sec 4 (4)- PD 1445

Fiscal responsibility shall, to the greatestextent, be shared by all those exercisingauthority over the financial affairs,transactions, and operations of thegovernment agency.



Sec 101 (1), PD 1445

Every officer of any government agencywhose duties permit or require thepossession or custody of government fundsor property shall be accountable thereforand for the safekeeping thereof inconformity with the law.



Sec 4.2, Rules & Regulations on Settlement of Accounts

Public officers, although not accountable forgovernment funds by the nature of theirduties, may be held accountable thereforthrough their participation in the use orapplication thereof



THE COMMISSION ON AUDIT


COAConstitutional Mandate

(Article IX-D, Sec 2(1)

The COA shall have the power, authority and duty to examine,audit, and settle all accounts pertaining to the revenue andreceipts of, and expenditures or uses of funds and propertyowned or held in trust by or pertaining to the Government orany of its subdivisions, agencies or instrumentalities, includinggovernment-owned or controlled corporations xxx


Sec 25 (1), PD 1445

Statement of Objectives- In keeping with itsconstitutional mandate, the Commission adheres to thefollowing primary objectives:

(1) To determine whether or not the fiscalresponsibility that rests directly with the head of thegovernment agency has been properly and effectivelydischarged xxx.


COA

COAMISSION

To ensure accountability for public resources,promote transparency, and help improvegovernment operations, in partnership withstakeholders, for the benefit of the Filipinopeople.


COAAudit function

Supreme Audit Institution (SAI)

Exclusive external auditor

Findings take precedence over result of audit of other bodies


COAAudit function

All government accounts

oRevenues and receipts

Funds and property

o Expenditures and uses

Funds and property


COAAudit function

Auditees

Government agencies

NGA-314 + E/H Schools, courts

LGU-1,698 + 42,000 barangays

GOCC- 136 + Water Districts


COAAuditees

Non-government bodies Private entities (Sec 29, PD 1445)

Levy

Subsidy, gov’t equity

Public utilities (Sec 38, PD 1445)

Rate-fixing

Franchise tax

Non-government organizations (Secs 26, 29, PD 1445)



COA

COAAudit function Examine )

Audit ) All accounts

Settle )

In accordance with laws and regulations to determine

Legality

Propriety32Zosa-CSC HR Presentation, July25, 2019

COAOther functionsAdjudication

Rule-making

Fraud investigation and audit

Keeping of accounts

Custody of financial records

Recommendatory function to improve government operations- performance evaluation and audit


COAFraud Investigation and Audit

Based on fraud complaints or motu proprio

Public sector spending

Contract management

Conflict of interest


COAFraud Investigation and Audit

Preliminary work

Conduct Audit survey

Evaluate regular audit finding

Determine if full-blown investigation is

necessary


COAFraud Audit and Investigation

Fraud Audit Report - to Ombudsman for filing of case

Specific acts committed

Laws, rules, regulations violated

Persons liable

Affidavit of auditors


COAFraud Audit and Investigation

Ombudsman investigation and prosecution

Pleadings - COA Prosecution & Litigation Office

Auditor is prosecution witness


COAPerformance Evaluation and Audit

Programs, projects, activities

To determine economy, efficiency and effectiveness

Bench-marking

Policy formulation


COAPerformance Evaluation and Audit

Performance Audit Reports

Disaster Risk Preparedness

Solid Waste Management

Pantawid Pamilyang Pilipino Program

Health Facilities Enhancement Program

School-Based Immunization Program


LIABILITY FOR

PUBLIC FUNDS


Test of expenditures

Questions to ask:

Is public money spent legally?

Is the process for spending it properly managed?



Sec 105 (2), PD 1445

Every officer accountable for governmentfunds shall be liable for all losses resultingfrom the unlawful deposit, use or applicationthereof and for all losses attributable tonegligence in the keeping of the funds



Sec 103, PD 1445

Expenditures of government funds or uses ofgovernment property in violation of law orregulations shall be a personal liability of theofficial or employee found to be directlyresponsible therefor



Disallowance of expenditures

Disapprove disbursement

Require refund to the government

May include filing of criminal/administrative charges



Disallowable Expenditures

I- llegal

I- rregular

U- nnecessary

U- nconscionable

E- xcessive

E- xtravagant



Persons liable- Criteria

Nature of transaction

Duties and responsibilities of officer

Participation in the transaction




Nature

Civil- refund of amount

Solidary or joint and several- government may proceed against one, or some or all of the persons liable



Why solidary?

The law provides for solidarity

•Sec 43, Ch 5, Book 6, RAC

•Section 49, PD 1177

•Sec 347, RA 7160



Every expenditure or obligation authorized or incurred in violation of the provisions of this Code or of the general and special provisions contained in the annual General or other Appropriations Act shall be void. Every payment made in violation of said provisions shall be illegal and every official or employee authorizing or making such payment, or taking part therein, and every person receiving such payment shall be jointly and severally liable to the Government for the full amount so paid or received.


public sector hr symposium · 2019. 7. 30. · transparency and accountability in government...

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