Accountability and Liability On Government Property

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