Citizen Participatory Audit: How citizen participation can enhance value for money audit in the Philippines

Transcription

1 : How citizen participation can enhance value for money audit in the Philippines Maria Gracia M. Pulido Tan Chairperson, Commission on Audit 24 June 2014 Session II: National experiences of SAI engagement of citizens: Challenges and Opportunities UNDESA Capacity Development Workshop KINTEX, South Korea

2 We believe that good governance marked by transparency, accountability, and integrity is the bedrock of a robust economy." President Benigno S. Aquino III

3 The Commission on Audit COA is the Philippines' Supreme Audit Institution. It is an independent constitutional office that has the power to audit all government accounts. COA has the exclusive authority to prescribe accounting and auditing rules, and to define the scope and techniques for its audits. The constitution prohibits the legislation of any law that limits its audit coverage.

4 CITIZEN PARTICIPATION IN THE PHILIPPINES This is a priority program, founded on the premise that public accountability can prosper only with a vigilant citizenry." Maria Gracia M. Pulido Tan, COA Chairperson

5 Citizen Participation in the Philippine Constitution The State shall encourage non-governmental, community-based or sectoral organizations that promote the welfare of the nation. Article II, Section 23, Declaration of Principles and State Policies

6 What is CPA? Conducting audits where citizen representatives are included in the team to educate them on the audit process, encourage vigilant participation in exacting government accountability. Always under the direct supervision and control of COA

7 Roadmap Institutionalization Policy adoption Conceptualization Framework development Exploratory meetings with agencies Experimentation Implementation of pilot audits Framework enhancement and assessment Policy proposals

8 Timeline COA 3-year Reform Agenda: Transparency and openness to citizen participation Open Government Partnership: CPA included as part of the Philippines commitment CSO Buy-in meetings COA CPAP PMT Created Pilot 1 (DPWH): Operational Guidelines MOA signed with 6 CSOs Joint Capacity Building CPA and i-kwenta.com Launch Sept April May-July August October - December AusAID/PFMP provided support to ANSA-EAP Inception meeting with COA

9 Timeline Pilot 2 (DSWD): Readiness of BHCs to provide services to CCT beneficiaries (Community Scorecard and Surveys) Pilot 3 (DENR): Compliance to LGU implementation of SWMP (Surveys) Pilot Run of PIS Crafting of Policies toward Institutionalization January to March April - September October - December January June CPAP PMT Reconstituted Pilot 1 (DPWH): CSO Designations signed Audit fieldwork started Pilot 4 (DepEd): School Buildings under the PPP for School Infrastructure Project (Continued to Phase II)

10 Normative Audit Process Audit Reporting 6 7 Audit Monitoring COA identifies subject of audit 1 5 Assessment & Report Writing 4 Fieldwork 2 Audit Planning Initial Conference with Auditee 3

11 CPA Process Audit Reporting 9 10 Audit Monitoring 11 Assessment COA identifies subject of 1 audit 8 Data Gathering 7 Initial Conference with Auditee Joint Audit Planning 6 2 COA Planning: Determination of the nature & scope of citizen participation COA-CSO buyin meetings 3 4 Capacity Building MOA signing 5

12 JOINT CAPACITY BUILDING To enable citizens to understand what the Citizen Participatory Audit is all about, and to enable them to productively participate.

13 Objectives of Capacity Building To better understand CPA To know each other and build our team To know where and how we can be partners To understand and appreciate accountability principles To learn the rudiments of performance auditing concepts and procedures

14 Capacity Building Activities Day 1 CPA and Capacity Building (Getting to Know Activity) Social Accountability Fiscal and Auditing Concepts

15 Capacity Building Activities Day 2 The Performance Audit Process and Quality Control Planning and Execution Reporting and Monitoring

16 Capacity Building Activities Day 3 Other Information that you need to know Liabilities of Public Officials Auditor as a witness

17 RESULTS OF THE CPA PILOTS DPWH CAMANAVA Flood Control Project CCT Beneficiaries and Barangay Health Centers in Marikina Solid Waste Management Implementation in Quezon City

18 CAMANAVA Flood Control Project The audit covered the efficiency and effectiveness of the project. It verified and validated if the project was implemented in accordance with the project objectives.

19 CAMANAVA Flood Control Project Citizen Participation CSO Partners: Concerned Citizens of Abra for Good Government, Diaspora for Good Governance, International Alert Provided inputs in crafting the Operational Guidelines Participated in the Capacity Building Workshop With COA s guidance, identified the objectives, scope and methodology during audit planning Gathered data during the audit execution stage With COA, assessed data results With COA, drafted the audit report

20 CAMANAVA Flood Control Project Audit Planning Audit Briefing

21 CAMANAVA Flood Control Project Fieldwork/Inspection Fieldwork/Inspection

22 CAMANAVA Flood Control Project Fieldwork/Inspection Fieldwork/Inspection

23 CAMANAVA Flood Control Project Community Assessment Report Writing

24 KAMANAVA Flood Control Project Audit Results The constructed structures for the flood control project in Kaloocan, Malabon and Navotas (KAMANA) of the DPWH had not completely mitigated the flooding caused by high tide and heavy rains due to (1) deficiencies in the structures and design, (2) existence of informal settlers and large volumes of garbage in the project sites, and (3) inadequate personnel and communication facilities.

25 CCT and Barangay Health Centers The audit covered four barangay health centers in Conditional Cash Transfer (CCT) identified areas in Marikina City. The respondents were current CCT beneficiaries.

26 CCT and Barangay Health Centers Citizen Participation CSO Partner: ANSA EAP ANSA EAP facilitated the Community Scorecard process with DSWD Parent-Leaders, Barangay Health Workers, Doctors, and Nurses With COA, assessed data results With COA, drafted the audit report

27 CCT and Barangay Health Centers Audit Planning Execution/Fieldwork

28 CCT and Barangay Health Centers Execution/Fieldwork Execution/Fieldwork

29 CCT and Barangay Health Centers Focus Group Discussion with Doctors and Health Workers Focus Group Discussion with CCT Beneficiaries

30 CCT and Barangay Health Centers Audit Results 1. Facilities a. Not accessible to those who live far from the Barangay Centers b. No lying-in and birthing facilities c. Need more personnel to maintain clean facilities d. Need supply of potable water e. Insufficient waiting areas and comfort rooms 2. Resources 1. Overwhelming community demand for services 2. BHCs are undermanned and staff are overworked

31 CCT and Barangay Health Centers Audit Results 3. Equipment are old, overused and outdated. Numbers are not proportional to demand. 4. Medicines and Supplies a. Inadequate supplies to meet demand b. Incomplete dosage of critical medicines 5. Health Services and Programs are not maximized due to lack of BHC personnel. 6. Need to automate the patients records.

32 Solid Waste Management Implementation The audit focused on how Quezon City implements its Solid Waste Management program.

33 Solid Waste Management Implementation Citizen Participation CSO Partner: PINASAMA and KAPITBISIG COA, with ANSA EAP, and ASoG designed the survey tool PINASAMA and KAPITBISIG were the survey enumerators for the three largest barangays in Quezon City With COA, assessed data results With COA, drafted the audit report

34 Solid Waste Management Implementation Audit Planning Document Review

35 Solid Waste Management Implementation Tool Development Execution/Fieldwork

36 Solid Waste Management Implementation Execution/Fieldwork Execution/Fieldwork

37 CCT and Barangay Health Centers Audit Results 1. Quezon City has a Solid Waste Management Board but it had very limited operations/is not in accordance with The Ecological Solid Waste Management Act. 2. Quezon City has a Ten-Year Ecological Solid Waste Management Program, however, there were instances of non-compliance in the review and updating of the Plan.

38 CCT and Barangay Health Centers Audit Results 3. All of the respondents were satisfied, at varying degrees, with the cleanliness of their communities. Not understanding the purpose and process of waste segregation was identified as the reason why 25% of the respondents did not practice segregation of biodegradable and non-biodegradable waste. Therefore, more targeted IEC campaigns to address this 25% of the population are still needed to enjoin them as active partners of the City in achieving its environmental goals.

39 Moving Forward Steps to Institutionalize CPA in the Philippines 1. Providing support to CSOs to cover transportation, meals, and incidental costs COA is working with the Department of Budget and Management to draft enabling policy. 2. COA has submitted the CPA budget to the Dept. of Budget and Management for Policies for CPA institutionalization Establishing a Project Management Office Developing a model for a shared agenda setting between government and CSOs

40 Moving Forward Steps to Institutionalize CPA in the Philippines 4. Integrating a portal for citizen feedback in the Public Information System 5. Integrating the i-kwenta website with the Commission s upgraded/updated website 6. Roll-out of the pilot audits in selected areas nationwide

41 Accountable Participatory Transparent MARAMING SALAMAT PO! (Thank you very much!)