Thursday & Friday, November 23 & 24, 2023 * 1:30pm to 4:45pm
With the intensified campaign of the new government and the Commission on Audit (COA) towards good governance, we’ve designed this two-day training to provide comprehensive guide to Local Government Units, National Government Agencies, Government-Owned and Controlled Corporations, public utility companies and private entities dealing with the government on how to avoid COA disallowances and best practices solutions to those encountering such problems.
This training will feature the common findings of COA, Supreme Court Rulings, remedies and defenses on cases that may be deemed as disbursements or transactions which are illegal, extravagant, unnecessary and unconscionable. It will address how you should handle notice of suspensions, notice of disallowances, and notice of charges to solve your problems as well as addressing issues on how a subordinate can escape liability for an irregular act of his superior.
We will also provide you updates on COA memoranda, circulars and resolutions that you MUST know to avoid disallowances. And if you are in the private sector and want to do business with the government, it’s important to know how to structure your deals to avoid disallowances or getting implicated together with the public official or convicted of crimes involving irregular transactions.
She was with COA for 31 years as an auditor assigned to various branches of government including DILG, Bureau of Fire Protection and NAPOLCOM among others. While at COA, she was seconded to international organizations as an international consultant to World Bank, Asian Development Bank and AusAid to monitor large scale projects in various countries.
She is the author of the Handbook on AFP Internal Auditors, 2017 and the Internal Audit Manual Province of Negros Occidental, 2019. She regularly lectures on Management Audit and Baseline Assessment Report and addressing COA challenges with the Armed Forces of the Philippines, Philippine Army, Philippine Navy and Philippine Airforce among many others. She is also a consultant at the Philippine Government Electronic Procurement System (PhilGeps).
I. What COA is all about: Mandate and Powers
II. What are covered by COA suspensions, disallowances and charges
What public officials and private entities transacting with the government should know to avoid illegal, irregular, extravagant, unnecessary and unconscionable disbursements and transactions
Collections which are not properly assessed or if properly assessed, not completely collected
III. What are the procedures in the issuance and enforcement of COA:
a. Notice of Suspensions
b. Notice of Disallowances
c. Notice of Charges
IV. Common findings of COA
a. Violation of Rules and Regulations
- Transfer of Funds
- Cash Advances
- Splitting of Contracts
- Hiring of Private Lawyers
- Hiring of Consultants
- Car Plans
- Repairs of Motor Vehicles
- Rental of Motor Vehicles
- Retirement Pay Disallowances
- Granting of Life and Health Insurance from private insurance companies
- Christmas Party
- Travel Expenses (e.g. Lakbay Aral)
- Family Visit Allowance
- Catering Services
- Gifts to Outsiders (e.g. media, friends of the agency)
- Advertising and other Promotional Expenses
- Collective Negotiation Agreement (CNA) e.g. Signing Bonuses
b. Unauthorized benefits
- Rice Allowance
- Children’s Allowance
- Educational Allowance
- Extra Christmas Bonus
- Birthday Bonus
V. Effects and Consequences to the government agency and private sector participants on COA disallowances and findings
VI. Supreme Court decisions on COA findings
VII. What should a government agency and a private participant do to avoid disallowances, and if already issued, how to remedy the situation
When will a superior be liable and when not for a COA S and D
How will a subordinate escape liability for an irregular act of his superior
VIII. Updates on COA Issuances:
a) COA Memorandum
b) COA Circulars
c) COA resolutions that you must know to avoid disallowances
"CGBP always professionally handles webinars and training. They make sure that participants have adequate resource materials and get those who are subject-matter experts as resource speakers to their training."
Gladys Babe G. Ancheta
Research Institute for Tropical Medicine
"Attending to Center for Global Best Practices Training was all worth it. This training about Best Practices and Remedies to Avoid COA Disallowances helps us to be informed about common findings of COA and be updated of the COA Circulars and Resolutions to avoid disallowances. The discussions, especially the questions and answer portion brought enlightenment and profound information."
Mariael Valeza Cartajena
Finance Analyst B
Power Sector Assets and Liabilities Management Corporation