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  1. Background of Commission on Audit Organization
  2. Spanish period: Gobernor Heneral ( Governor General) • The King's representative highest-ranking official in the Philippines. • The Governor General and other government officials had so much power that it was commonly abused.
  3. To investigate the abuses, there were bodies created: THE RESIDENCIA THE VISITA THE ROYAL AUDENCIA
  4. THE RESIDENCIA (special judicial court) Investigates the performance of a Governor General who was about to be replaced. THE VISITA ( Visitador) The one revealed glaring anomalies in the handling of local government accounts, direct to the King of Spain.
  5. THE ROYAL AUDENCIA (Supreme Court ) -Had the power to check and report on the abuses of General Governor and other officials. - Served as Auditor General of the colonial government.
  6. Later on, in Mid 19th century, they created : Tribunal de Cuentas -Supreme governmental accounting body of Spain. -Headed by three accountants called contadores de cuentas -responsible of the comptrolling of the public accounts and the auditing of the accountancy of the political parties, in accordance with the Constitution and its Organic Act.
  7. American Period • Birth to the Office of the Auditor for the Philippine Islands • Later on, converted to the Bureau of the Insular Auditor • Renamed again on The Bureau of Audits.
  8. Commonwealth Era (Manuel Quezon) • 1935 Constitution - creating a changes and stronger institution of General Auditing Office (GAO), -General Auditing Office (GAO),  Direction and control of an Auditor General  Separate an organization from the Executive and other departments of the government.
  9. Marcos Era • GAO was renamed the Commission on Audit on 1972
  10. Rebirth of Commission on Audit • Given a broade area of audit coverage like:  Accounts of all subdivisions  Agencies  Instrumentalities of government  Government Owned and Controlled Corporations Reform (GOCC) will be examined and audited also. - Part of Constitution
  11. The First Reorganization in 1979  Created Central Offices: 1. Administrative Office 2. Planning, Financial, and Management Office 3. Legal Office 4. Accountancy Office 5. National Government Audit Office 6. Local Government Audit Office 7. Corporate Audit Office 8. Performance Audit Office 9. Manpower Development and System Office  Purpose: To perform primarily staff functions, exercise technical supervision over the regional offices in matters pertaining to their respective functional areas, and perform such other functions that the Chairman may assign.
  12. The Second Reorganization in 1987 Purpose: ENHANCING THE INDEPENDENCE OF THE COMMISSION ON AUDIT.
  13. The Third Reorganization in 2002 Created new accounting system:  Basic Features  Coding Structure  Chart of Accounts  Books of Accounts  Journals  Ledgers  Accounting Records  Registers  Accountable Officer's Records  Accounting Reports  Accounting Forms  Illustrative Journal Entries
  14. SUBJECT: New Government Accounting System To: All Heads of Local Government Units and all other concerns
  15. Grouping of Audited Agencies by Clusters
  16. 1. National Government Agencies  Group into 8 clusters:
  17. 2). Corporate Government Agencies Group into 6 Clusters:
  18. 3). Local Government Units By Regions into 6 Clusters
  19. 3.1 The National Capital Region, or called as Metro Manila
  20. 3.2 Central & Northern Luzon (CAR & Regions I to III)
  21. 3.3 Southern Luzon (Regions IV & V);
  22. 3.4 Visayas (Regions VI to VIII)
  23. 3.5 Mindanao (Regions IX to XIII)
  24. 3.6 Autonomous Region of Muslim Mindanao (ARMM)
  25. 4. Other Departments with operating functions (a.) The Government Accounting & FMIS tasked with formulating accounting rules and regulations, and the institutionalization and operation of the New Government Accounting System (b.) The Legal & Adjudication with the function, among others, of rendering advisory legal services and other investigative work for the Commission
  26. Section 5. Composition of the Commission on Audit; qualifications, terms, and salary of members.
  27. (1) The Commission on Audit, hereinafter referred to as the Commission, shall be composed of a Chairman and two Commissioners, who shall be natural-born citizens of the Philippines and, at the time of their appointment, at least thirty-five years of age and certified public accountants or members of the Philippine Bar for at least ten years.
  28. (2) The Chairman and the Commissioners shall be appointed by the Prime Minister for a term of seven years without reappointment. Of the Commissioners first appointed, one shall hold office for seven years, another for five years, and the third for three years. Appointment to any vacancy shall only be for the unexpired portion of the term of the predecessor.
  29. (3) The Chairman and each Commissioner shall receive an annual salary of sixty thousand pesos and fifty thousand pesos, respectively, which shall not be decreased during their continuance in office.
  30. QUALIFICATIONS OF MEMBERS.  They are the following: • (1) They must be a natural-born citizen of the Philippines • (2) They must be at least thirty five(35) years of age at the time of their appointment; • (3) They must be certified public accountants with not less than ten (10) years of auditing experience or members of the Philippine Bar who have been engaged in the practice of law for at least ten (10) years; and • (4)They must not have been candidates for any elective position in the elections preceding their appointment.
  31. APPOINTMENT AND TERMS OF OFFICE • The Chairman and the Commissioners are appointed by the President with the consent of the Commission on Appointments for a term of seven (7) years without reappointment. • Commissioners- first appointed for a term of less than seven (7) years are likewise ineligible for reappointment. • Constitution- provides for the rotation of the appointments at regular and fixed intervals of two (2) years.
  32. Section 6. The Commission Proper.
  33. (1) For purposes of this Code and as a component of the organizational structure of the Commission, the Chairman, and the two Commissioners shall together be known as the Commission Proper and as such shall be distinguished from the other components of the Commission consisting of the central and regional offices which are hereinafter created.
  34. (2) The Commission Proper shall sit as a body to determine policies, promulgate rules and regulations, and prescribe standards governing the performance by the Commission of its powers and functions. (3) The Chairman shall act as the presiding officer of the Commission Proper and the chief executive officer of the Commission. As such chief executive officer, he shall be responsible for the general administration of the Commission.
  35. Section 7. Central and regional offices.
  36. (1) The Commission shall have the following central offices: (1) Administrative Office (2) Planning, Financial, and Management Office • Budget Division • Accounting Division • Corporate Planning and Management Division. (3) Legal Office (4) Accountancy Office (5) National Government Audit Office (6) Local Government Audit Office
  37. (7) Corporate Audit Office (8) Performance Audit Office (9) Manpower Development Office (10) Technical Service Office
  38. shall perform: • staff functions • exercise technical supervision over the regional offices in matters pertaining to their respective functional areas (2) The Commission shall keep and maintain such regional offices as may be required by the exigencies of the service in accordance with the Integrated Reorganization Plan for the national government, or as may be provided by law, which shall serve as the immediate representatives of the Commission in the regions under the direct control and supervision of the Chairman.
  39. (3) The central and regional offices shall each be headed by a Manager and a Regional Director, respectively. The Manager of the Legal Office shall also be known and shall act as the General Counsel of the Commission.
  40. Section 8. Commission Secretariat i. There shall be a Commission Secretariat to be headed by the Secretary to the Commission who shall have the rank and privileges of a central office manager.
  41. Section 9. The Administrative Office. The Administrative Office shall perform the following functions:
  42. (1) Develop and maintain a personnel program which shall include recruitment, selection, appointment, performance evaluation, employee relations, and welfare services; and (2) Provide the Commission with services related to personnel, records, supplies, equipment, medical, collections and disbursements, security, general and other related services.