Portrait of Philippine State Audit

Summary of Changes in Organization and

Operation of State Audit in the Philippines

Period Set-up Type of Audit/Activity

Spanish Period Judicial-type Court of Detailed Post-audit of
Accounts transactions
-Royal Audencia
-Royal Exchequer
-Tribunal de Cuentas

First Filipino Republic Legislative-type Post-audit of all transactions

-Assembly
American Regime: Bureau under the
As Colony Governor General Pre-audit of all transactions
 Period Set-up Type of Audit/Activity

American Regime: Independent

As Commonwealth Constitutional Body Pre-audit of all transactions

Post Independence: Independent Pre-audit of all transactions

: early period Constitutional Body

: the Fifties -do- Partial lifting of pre-audit

Start of limited program audit

: early Seventies Change to Further lifting of pre-audit

Commission-type of Expansion of program audit
organization

: late Seventies Commission-type of Introduction of 3E’s audit

(Tantuico’s Term) organization
 Period Set-up Type of Audit/Activity

: early -mid Eighties Commission-type of Gradual shift to post audit

(Tantuico’s Term) organization Implementation of 3E’s

: 1986-1994 Commission-type of Post audit

(Guingona’s Term) organization Financial and Compliance and
introduction of Fraud audit
: 1994-1995 Commission-type of Post audit
(Banaria’s short-lived organization Effort was made to reclaim the
term) primacy of Value-for-Money
audit

: 1995-2000 Commission-type of Post audit

(Gangan’s Regime) organization Value-for-Money Audit
received fair attention
 Period Set-up Type of Audit/Activity

: 2001-1st Qtr 2008 Commission-type of Post audit

(Carague’s Term) organization Financial and Compliance with
the introduction of the
following:
1. NGAS and
2. RBAA

: 2nd Qtr 2008- Commission-type of Post-audit /Pre-audit

1st Qtr 2010 organization Introduction of the idea to shift once
(Villar’s Term) gain to pre-audit
Traditional Audit is still the
dominant type with some
innovation like:
• Integration of the 3E’s and RBAA
• Recognition of the importance of
keeping of the General Accounts
• Intensification of
Fraud Audit
 Period Set-up Type of Audit/Activity

: 2nd Qtr 2010 – Commission-type of Final lifting of pre-audit on all

1st Qtr 2015 organization government transactions
(Pulido-Tan’s Term)
Post audit reclaimed its dominance

Needed reforms were identified

designed to:

• Improve organizational
efficiency
• Build the capacity human
capital
• Strengthening effective
partnerships and linkages

• Put premium on integrity

 Period Set-up Type of Audit/Activity

: 1st Qtr 2015 - Present Commission- Post audit on all government

(M. Aguinaldo’s Term) type of transactions
organization

Continuation of reforms under

Pulido-Tan’s administration
• Redefining the scope of audit

• Public financial Management

Reform
• Up-date, simplify and codify
rules
• Educate government officials on
rules