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Government Accountability Agencies

The Philippine Constitution emphasizes accountability in government. Several agencies are mandated to ensure accountability and transparency, including the Office of the Ombudsman, Sandiganbayan, Presidential Anti-Graft Commission, Civil Service Commission, and Commission on Audit. The Office of the Ombudsman investigates high-profile complaints against government officials, while the Sandiganbayan handles criminal cases related to graft. The Presidential Anti-Graft Commission assists the President in anti-corruption efforts. The Civil Service Commission oversees the recruitment and retention of qualified public servants. The Commission on Audit acts as the supreme audit institution, examining public accounts and finances.

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138 views3 pages

Government Accountability Agencies

The Philippine Constitution emphasizes accountability in government. Several agencies are mandated to ensure accountability and transparency, including the Office of the Ombudsman, Sandiganbayan, Presidential Anti-Graft Commission, Civil Service Commission, and Commission on Audit. The Office of the Ombudsman investigates high-profile complaints against government officials, while the Sandiganbayan handles criminal cases related to graft. The Presidential Anti-Graft Commission assists the President in anti-corruption efforts. The Civil Service Commission oversees the recruitment and retention of qualified public servants. The Commission on Audit acts as the supreme audit institution, examining public accounts and finances.

Uploaded by

Meane Balbontin
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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The Philippine Constitution emphasizes the importance of accountability in the government.

Article XI simply
and bluntly begins: “Public office is a public trust,” before it adds that officials and employees should serve the
people with “responsibility, integrity, loyalty and efficiency.”
In the government budget cycle, accountability is laid down by the need for government agencies and
departments submit to submit quarterly and monthly income statements; statements of allotment, obligations
and balances along with other financial reports and documents for audit - a formal process whereby the
authenticity, accuracy and reliability of financial accounts or transactions are checked and approved.

Government accountability agencies


The Philippine government has agencies mandated to ensure accountability and transparency on its overall
operations. These agencies are: The Office of the Ombudsman, Sandiganbayan, Presidential Anti-Graft
Commission, the Civil Service Commission and primarily, for the purpose of this paper, the Commission on
Audit.

Office of the Ombudsman


The Office of the Ombudsman (Ombudsman) is mandated by the Constitution as “protectors of the people who
shall act promptly on complaints filed against officers or employees of the government including members of
the Cabinet, local government units and government-owned and controlled corporations and enforce their
administrative, civil and criminal liability in every case where the evidence warrants in order to promote
efficient service by the government to the people.”
Significantly, Section 13 of Republic Act 6770 or the Ombudsman Act of 1989 states it shall give priority to
“high-profile complaints to high-ranking and supervisory officials involved with grave offenses and large sums
of money and/or properties.”
The Ombudsman does not only cover officials and employees of the government, but also private individuals
who have participated or “in conspiracy” with them in the filed complaints.

Sandiganbayan
The Sandiganbayan, or the government’s anti-graft court, is mandated by the 1973 and 1987 Constitutions. It
covers criminal and civil cases against graft and corrupt practices and other offenses committed by public
officers and employees with Salary Grade 27 and above, including those in local government units and
government-owned or controlled corporations, which are related to their official duties as determined by law.
Crimes and civil cases filed against public officers below Salary Grade 27 are covered by the Regional Trial
Court but Sandiganbayan is vested with Appellate Jurisdiction over its final judgments, resolutions or orders.
Private individuals can also be sued before this special court if they are alleged to be in conspiracy with public
officers. The Sandiganbayan is also entrusted to have original exclusive jurisdiction over special laws such as
RA 3019 (Anti-graft and Corrupt Practices Law), RA 1379 (Forfeiture of Illegally Acquired Wealth), Revised
Penal Code spec. Batasang Pambansa 871.

Presidential Anti-Graft Commission


The Presidential Anti-Graft Commission (PAGC) is mandated by Executive Order No. 12 to assist the President
in the campaign against graft and corruption. It investigates and conducts hearings of administrative cases and
complaints against Presidential appointees in the Executive Branch with Salary Grades 26 and higher including
members of the Armed Forces of the Philippines and Philippine National Police of directed by the President,
government-owned and controlled corporations and public officers, employees and private persons in
conspiracy with alleged public officials.
PAGC’s jurisdiction includes the following laws: RA 3019, RA 1379, 6713, Revised Penal Code, and E.O. 292.
Civil Service Commission
The Civil Service Commission (CSC) is the central personnel agency of the government and is tasked in the
recruitment, building, maintenance and retention of a highly-competent and professional workforce. It is also
one of the three independent commissions established by the Constitution with adjudicative powers to render
final disputes and personnel actions on Civil Service. It covers all national government agencies, local
government units and government-owned and -controlled corporations.

Commission on Audit
The Commission on Audit (COA) is the constitutional commission mandated to be the supreme audit institution
of the government. It has jurisdiction over national government agencies, local government units, government-
owned and controlled corporations and non-government organizations receiving benefits and subsidies from the
government.
The Constitution identified the following functions for the Commission:
Examine, audit and settle all accounts pertaining to the revenue and receipts of, and expenditures or uses of
funds and property owned or held in trust by, or pertaining to, the government;
Promulgate accounting and auditing rules and regulations including those for the prevention and disallowance
of irregular, unnecessary, excessive, extravagant or unconscionable expenditures, or uses of government funds
and properties;
Submit annual reports to the President and the Congress on the financial condition and operation of the
government;
Recommend measures to improve the efficiency and effectiveness of government operations;
Keep the general accounts of government and preserve the vouchers and supporting papers pertaining thereto;
Decide any case brought before it within 60 days;
Perform such other duties and functions as may be provided by law. COA, as the other constitutional
commissions are mandated, is headed by a Chairman and two Commissioners appointed by the President and
the Commission on Appointments of Congress. It also enjoys fiscal autonomy which means its appropriations
must be released regularly and automatically. The Commission also deploys resident auditors in all national
government agencies, local government units and government-owned and controlled corporations pursuant to
its mandate to review each agency’s financial operations in a risk-based audit approach.

http://peranatinito.net/index.php?option=com_content&view=article&id=87:-checks-and-balances-audit-and-
accountability-in-philippine-public-finances-&catid=55:background-papers&Itemid=94

citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.177.3627 financial

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