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Citizen Participatory Audit (PH0046)



Action Plan: Philippines 2017-2019 Action Plan (Updated)

Action Plan Cycle: 2017

Status: Inactive


Lead Institution: Commission on Audit and Senate of the Philippines

Support Institution(s): Audit clients: National, Local and Corporate Government; Offices; • Department of Budget and Management; • Partners for capacity building: University of the Philippines College of Geodetic Engineering, Affiliated Network for Social Accountability in East Asia and the Pacific (ANSA – EAP)

Policy Areas

Anti-Corruption, Audits, Fiscal Openness, Legislation & Regulation, Oversight of Budget/Fiscal Policies, Public Participation, Social Accountability

IRM Review

IRM Report: Pending IRM Review

Starred: Pending IRM Review

Early Results: Pending IRM Review

Design i

Verifiable: Pending IRM Review

Relevant to OGP Values: Pending IRM Review

Potential Impact: Pending IRM Review

Implementation i

Completion: Pending IRM Review


What is the public problem that the commitment will address?: A weak public financial management system leads to the inefficient and ineffective use of public funds. This results to unresponsive government projects that constrain the achievement of national development goals and outcomes at the national government level; and, of the objectives of programs/projects/activities at the level of implementing agencies. There is a general mindset among citizens that their role in governance is that of a mere “spectator” and not of an active participant. The auditors have difficulty compelling agency auditees to implement audit recommendations. The acquisition of technology skills by auditors is at a slower pace than the development of new technology. Civil society (CSOs/citizens) acquires skills on new technology faster. However, public auditors are more knowledgeable with governance processes such as public financial management.; What is the commitment?: Expansion of the coverage of the CPA to include not only performance/compliance audit engagements and the related capacity building activities, but also in the following areas: 1. Validation of implementation of audit recommendations, both by COA and CSO representatives, and citizens of the community; 2. Conduct of CPA Dialogues to obtain citizen inputs for the COA’s Strategic Planning and Audit Planning.; How will the commitment contribute to solve the public problem?: The main objective of CPA is to strengthen and sustain the engagement of citizens and COA in participatory audits and avail of other entry points for citizen partnership. By continuing to partner with citizens in conducting performance/compliance audits and availing of citizen partnerships in other areas, the COA gives more voice to citizens and empowers them to become more actively involved in activities to improve good governance. Experience showed that involving citizens in the public audit processes tend to make auditee agencies more compliant with audit recommendations thereby resulting in improved quality in the delivery of services. Partnership with citizens facilitates knowledge and skills exchange between the COA and CSOs/citizens.; Why is this commitment relevant to OGP values? Transparency – by including citizens as part of the public audit process, COA systems and processes are made transparent by giving citizen partners the same access to documents as state auditors and by giving citizens first-hand knowledge of how the COA does its audits. Audit reports are also widely disseminated through the COA website ( and the i-kwenta website ( Accountability – Putting in place a mechanism for continuous policy formulation to translate new CPA experiences to operational policies will provide a clear accountability system for both COA and its citizen partners. In addition, the presence of citizens as members of COA audit teams opens to the public abuses of public officials in audited institutions. Participation – CPA has various entry points for citizen participation: as members of audit teams, as partners in capacity building activities, as partners in shared agenda building for strategic planning and audit planning, as partners in validating implementation of audit recommendations. Technology and Innovation – The COA will include in the CPA processes the activity of simplifying audit reports through the use of data analytics and visualization. In addition, the COA intends to expand the involvement of citizens through a tie-up with the College of Geodetic Engineering, University of the Philippines, for students and their advisers to provide technical assistance to the COA in activities that can be facilitated with the use of technology.; Additional information: This is also in line with Chapter 5 of the Philippine Development Plan 2017-2022 on Ensuring PeopleCentered, Clean, and Efficient Governance particularly on the aim to fully engage and empower citizens.


  1. Citizen Participation in Local Government

    PH0056, 2019, Capacity Building

  2. Participation in Local Tourism Development

    PH0057, 2019, Capacity Building

  3. Basic Education Inputs Program

    PH0058, 2019, Capacity Building

  4. Open Data Portal

    PH0059, 2019, Access to Information

  5. Participatory Monitoring of Infrastructure Projects

    PH0060, 2019, Capacity Building

  6. Implement EITI

    PH0061, 2019, Access to Information

  7. Passage of Freedom of Information Law

    PH0062, 2019, Access to Information

  8. Labor Inclusivity and Dispute Resolution

    PH0063, 2019, Access to Justice

  9. Participatory Children's Health and Nutrition Program

    PH0064, 2019, Gender

  10. Indigenous Representation in Local Legislative Councils

    PH0065, 2019, E-Government

  11. Open Contracting Data Publication

    PH0066, 2019, Access to Information

  12. Civil Society Participation to Improve LGU Service Delivery

    PH0042, 2017, Access to Information

  13. Engage Communities in the Fight Against Corruption, Criminality and Illegal Drugs

    PH0043, 2017, Capacity Building

  14. Ease of Doing Business:Competitiveness

    PH0044, 2017, Legislation & Regulation

  15. Ease of Doing Business: Philippines’ Anti-Red Tape Challenge)

    PH0045, 2017, Capacity Building

  16. Citizen Participatory Audit

    PH0046, 2017, Anti-Corruption

  17. 8888 Citizens’ Complaint Center

    PH0047, 2017, Public Participation

  18. Government Feedback Mechanism

    PH0048, 2017, Capacity Building

  19. Access to Information Legislation

    PH0049, 2017, Access to Information

  20. e-Participation Through the National Government Portal

    PH0050, 2017, Access to Information

  21. Open Budget Index and Budget Reform Bill

    PH0051, 2017, Access to Information

  22. Philippine Extractive Industries Transparency Initiative

    PH0052, 2017, Anti-Corruption

  23. Institutional Mechanisms for Disaster Response

    PH0053, 2017, Access to Information

  24. Shelter Development for Informal Settler Families

    PH0054, 2017, Access to Information

  25. Open Local Legislative Processes

    PH0055, 2017, E-Government

  26. Law on ATI

    PH0029, 2015, Access to Information

  27. Transparency of Local Govs Plans and Budgets

    PH0030, 2015, Fiscal Openness

  28. Open Data

    PH0031, 2015, Access to Information

  29. Extractive Industries' Transparency

    PH0032, 2015, Anti-Corruption

  30. CSO Engagement in Public Audit

    PH0033, 2015, Anti-Corruption

  31. Civic Enagement in Local Budget Planning

    PH0034, 2015, Fiscal Openness

  32. Civic Enagement in Local Budget Planning – Community Capacity-Building

    PH0035, 2015, Capacity Building

  33. Improving Public Service Delivery

    PH0036, 2015, Public Participation

  34. Improving Local Govs' Performance

    PH0037, 2015, Capacity Building

  35. Improve the Ease of Doing Business

    PH0038, 2015, Private Sector

  36. Local Government Competitiveness

    PH0039, 2015, Access to Information

  37. Public and Private Sector Dialogue

    PH0040, 2015, Private Sector

  38. Improving Corporate Accountability

    PH0041, 2015, Private Sector

  39. Sustain Transparency in National Government Plans and Budgets

    PH0020, 2013, E-Government

  40. Support for the Passage of Legislations on Access to Information and Protection of Whistleblowers

    PH0021, 2013, Access to Information

  41. Engage Civil Society in Public Audit

    PH0022, 2013, Anti-Corruption

  42. Enhance Performance Benchmarks for Local Governance

    PH0023, 2013, Capacity Building

  43. Enhance the Government Procurement System

    PH0024, 2013, Anti-Corruption

  44. Strengthen Grassroots Participation in Local Planning and Budgeting

    PH0025, 2013, Fiscal Openness

  45. Provide More Accessible Government Data in a Single Portal and Open Format

    PH0026, 2013, Access to Information

  46. Starred commitment Initiate Fiscal Transparency in the Extractive Industry

    PH0027, 2013, Anti-Corruption

  47. Starred commitment Improve the Ease of Doing Business

    PH0028, 2013, Private Sector

  48. Disclose Executive Budgets

    PH0001, 2011, Fiscal Openness

  49. Access to Information Initiative

    PH0002, 2011, Access to Information

  50. Broader CSO Engagement

    PH0003, 2011, Public Participation

  51. Participatory Budget Roadmap

    PH0004, 2011, Fiscal Openness

  52. Local Poverty Reduction

    PH0005, 2011, Local Commitments

  53. Empowerment Fund

    PH0006, 2011, Capacity Building

  54. Social Audit

    PH0007, 2011, Anti-Corruption

  55. Results-Based Performance

    PH0008, 2011, Capacity Building

  56. Performance-Based Budgeting

    PH0009, 2011, Capacity Building

  57. Citizen’S Charters

    PH0010, 2011, Capacity Building

  58. Internal Audit

    PH0011, 2011, Anti-Corruption

  59. Single Portal for Information

    PH0012, 2011, Access to Information

  60. Integrated Financial Management System

    PH0013, 2011, E-Government

  61. Electronic Bidding

    PH0014, 2011, Anti-Corruption

  62. Procurement Cards

    PH0015, 2011, Anti-Corruption

  63. Manpower Information System

    PH0016, 2011, E-Government

  64. Expand the National Household Targeting System (NHTS)

    PH0017, 2011, Public Participation

  65. e-TAILS

    PH0018, 2011, E-Government

  66. Budget Ng Bayan

    PH0019, 2011, Fiscal Openness

Open Government Partnership