DENR 20 5 10 5 Army 21 7 12 2 DBM 9 6 2 1 DOF 19 5 9 5 DOST 12 1 8 3 NEDA 25 6 12 7 DILG 23 15 8 BIR 62 15 27 20 BoC 94 7 73 14 Agency Total Implemented Partial Not DND 4 1 2 1 Court of Appeals 12 5 4 3 DOTC 121 30 31 60 CBAA 3 1 2 Justice 11 2 5 4 Office of the President 7 3 2 2 Procurement Service 5 1 4 Total 737 189 351 190 26% 48% 26% FY2005 COA Audit Reports of various government agencies (Source: COA website) Source: Indicator Score Meaning of PEFA score Evidence PI-26. Scope, nature B+ and follow-up of external audit (i) Scope/nature of A All entities of central government Examination of sample of 2005 COA audit performed (incl. are audited annually covering financial audit reports adherence to auditing revenue, expenditure and standards). assets/liabilities. A full range of financial audits and some aspects of performance audit are performed and generally adhere to auditing standards, focusing on significant and systemic issues. (ii) Timeliness of - Not Applicable PD 1445 of the Auditing “Government submission of audit Code of the provides that Philippines” reports to legislature annual audit reports are to be submitted to the head of the agency concerned and not to congress. (iii) Evidence of B A formal response is made in a Various COA Audit reports for follow up on audit timely manner, but there is little FY2005, particularly for DA, DoH, recommendations. evidence of systematic follow up. DBM, GPS, DepED Scoring methodology M1 PI-27 Legislative scrutiny of the annual budget law In order to assess the role of the legislature in the annual budget process, this indicator reviews (i) the scope of the (ii) the procedures followed, legislature’s scrutiny, (iii) the time allowed, and (iv) the rules for in-year budget amendments.
DENR 20 5 10 5 Army 21 7 12 2 DBM 9 6 2 1 DOF 19 5 9 5 DOST 12 1 8 3 NEDA 25 6 12 7 DILG 23 15 8 BIR 62 15 27 20 BoC 94 7 73 14 DND 4 1 2 1 DOTC 121 30 31 60 Agency Total Implemented Partial Not Court of Appeals 12 5 4 3 CBAA 3 1 2 Justice 11 2 5 4 Office of the President 7 3 2 2 Procurement Service 5 1 4 Total 737 189 351 190 26% 48% 26% Source: FY2005 COA Audit Reports of various government agencies (Source: COA website) Indicator Score Meaning of PEFA score Evidence PI-26. Scope, nature and follow-up of external audit B+ (i) Scope/nature of audit performed (incl. adherence to auditing standards). A All entities of central government are audited annually covering revenue, expenditure and assets/liabilities. A full range of financial audits and some aspects of performance audit are performed and generally adhere to auditing standards, focusing on significant and systemic issues. Examination of sample of 2005 COA financial audit reports (ii) Timeliness of submission of audit reports to legislature - Not Applicable PD 1445 of the “Government Auditing Code of the Philippines” provides that annual audit reports are to be submitted to the head of the agency concerned and not to congress. (iii) Evidence of follow up on audit recommendations. B A formal response is made in a timely manner, but there is little evidence of systematic follow up. Various COA Audit reports for FY2005, particularly for DA, DoH, DBM, GPS, DepED Scoring methodology M1 PI-27 Legislative scrutiny of the annual budget law In order to assess the role of the legislature in the annual budget process, this indicator reviews (i) the scope of the legislature’s scrutiny, (ii) the procedures followed, (iii) the time allowed, and (iv) the rules for in-year budget amendments.
704090ESW0P1130ountability0P113909.docx