MS. KAREN A. MANGLAL-LAN
Ed.D
–
Educational Management
Check and Balances: Audit & Accountabilityin Philippine Public Finances
ThePhilippineConstitutionemphasizestheimportanceofaccountabilityinthegovernment.
Publicofficeisapublictrust.
Inthegovernmentbudgetcycle,accountabilityislaiddownbytheneedfor governmentagencies&departmentssubmitquarterlyandmonthlyincomestatements;statementsofallotment,obligationsandbalancesalongwithother financialreportsanddocumentsforaudit.
FinancialAuditing
PerformanceAuditing
InternalAudit
Externalaudit
Pre-auditing
PostAuditing
Kinds of Audit
•
MandatedbytheConstitutionas
“
protectorsofthepeoplewhoshallactpromptlyoncomplaintsfiledagainstofficersoremployeesofthegovernment.
•
Section13ofRepublicAct6770ortheOmbudsmanActof1989statesitshallgivepriorityto
“high
-profilecomplaintstohigh-rankingandsupervisoryofficialsinvolvedwithgraveoffensesandlargesumsofmoneyand/or
properties”
.
Government Accountability Agencies
Office of the Ombudsman