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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: Philippines Design and Implementation Report 2017-2019

Starred: Pending IRM Review

Early Results: Marginal

Design i

Verifiable: Yes

Relevant to OGP Values: Civic Participation , Public Accountability

Potential Impact:

Implementation i



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.


Open Government Partnership