The Commission on Audit, otherwise known as the
COA, is the Philippine Government's Supreme Audit Institution. Its powers and
duties emanate from the 1987 Constitution, thus it is constitutionally mandated
to audit and settle public transactions independently relative to all government
operations, prescribe government accounting and auditing rules and regulations,
and recommend measures towards effective governance.
With the coming of the Internet age, it
developed its own website, replete with relevant information in a very
transparent way. The primary information that one could get from the website is
the compilation of the latest annual audit reports of all national, local and
corporate agencies, which are posted promptly, together with the necessary
archives of previous years’ audit reports. The information gathered from the COA
website is a very handy tool for stakeholders, including journalists, investigators and
the public citizenry who want to be informed of the latest financial positions,
audit findings and audit recommendations pertaining to the various government
agencies being audited every year.
It also has a section dedicated to fraud
alerts, where anybody could report complaints of fraud or fund mismanagement by
accomplishing a fraud alert form, and it could be done anonymously. The website
also provides the public with an updated directory of its officials, complete
with names, positions and contact details, such as telephone trunk lines and
local numbers and email addresses. Furthermore, COA circulars, memoranda and
other issuances are being updated and published in a timely manner. Other government websites would pale in
comparison as far as the site’s richness and transparency of information are
concerned. Researchers in the field would find the website very effective and
useful. It is indeed a one-stop shop of knowledge about what goes on around the
Philippine bureaucracy. That is, as long as these are being adequately
disclosed.