COA restructures organization
By Eliza C. Cabalfin

Bullish on reforms, the Commission on Audit restructured its organization in response to developments in the economic, financial, political and social structures.
Through COA Resolution No. 2008-012 dated October 10, 2008 COA stresses "the need for the organization to be realigned with the national government’s thrusts towards decentralization and regionalization."

Among the changes in COA’s structure are the formation of the Assistant Commissioner’s Group as an executive management committee of the Commission with oversight functions; and the reinstitution of the Regional Coordination Office under the Office of the Chairman and the Information Technology Office under the Special Services Sector.

The resolution lists the long term strategic goal of improving governance in all units, levels, and subdivisions of the government thru: "strengthening the frontline audit services, streamlining the support services, expediting the decision-making process, providing the mechanisms for effective rule-making and standards setting, enhancing fraud audits and special audits, enhancing the system of keeping the general accounts of the government, strengthening the IT infrastructure and IT related services, and institutionalizing the periodic review/assessment of the quality of governance of government agencies as basis for agency audit arrangements."

Decision-making

The Commission Proper, composed of the Chairman and two Commissioners, remains the highest policy-making body of the Commission in accordance to Constitutional provisions.

While the structure and functions of the Office of the Commissioner has not changed, the Office of the Chairman gained direct supervision over the Regional Coordination Office. The office is headed by a senior director and serves as the coordinating arm and communication hub of the Commission.

The restructuring also called for the strengthening of the Internal Audit Office which is responsible for determining and reporting the extent to which the Commission complies with all statutes, regulations, directions, instructions, delegations and standards, among other duties, and of the Public Information Office, COA’s public information and media relations arm. Both offices are under the Office of the Chairman.

Serving as the executive management committee of the Commission is the Assistant Commissioner’s Group tasked to formulate, evaluate and recommend policies, rules and regulations for consideration by the Commission Proper, as well as act as the Selections and Promotions Board for Level III positions, among others.

New clusters under audit sectors

Under the new structure, the three audit sectors, national, local, and corporate government sectors, will each be led by an assistant commissioner who will have indirect supervision over the sector.

The national government sector which formerly was divided into eight clusters now has four clusters: Cluster A-General Public Services I, Cluster B- General Public Services II and Defense, Cluster C- Social Services and Cluster D- Economic Service.
The Corporate Government Sector which used to have six clusters is now divided into Cluster A, B, and C. The changes in the Local Government Sector, meanwhile, mainly center on leadership with the regions now headed by a regional director with the rank of Director IV.

The audit clusters are each headed by a cluster director and an assistant cluster director. The clusters have an audit services, adjudication services and technical services in addition to being divided into several audit groups and teams.

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