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COA and PCW. The COA as an oversight agency needs to strengthen its GAD audit process and capacity building efforts in compliance with the implementation and monitoring of the Gender Equality and Women Empowerment (GEWE) Plan 2019-2025. Through the years, COA has been a strong and indispensable strategic partner of the government in advocating gender-responsive governance. Even before the passage of the MCW on 14 August 2009, COA is already a partner of government in implementing gender responsiveness in PAPs.. 

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The COA as an oversight agency needs to strengthen its GAD audit process and capacity building efforts in compliance with the implementation and monitoring of the Gender Equality and Women Empowerment (GEWE) Plan 2019-2025.
 Through the years, COA has been a strong and indispensable strategic partner of the government in advocating gender-responsive governance. Even before the passage of the MCW on 14 August 2009, COA is already a partner of government in implementing gender responsiveness in PAPs.

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Audit of GAD Funds. → a comprehensive audit of a government agency’s policies, fund programs, activities and projects focusing on the area of gender and development to determine the economy, efficiency, and effectiveness of interventions in addressing issues.. 

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→ a comprehensive audit of a government agency’s policies, fund programs, activities and projects focusing on the area of gender and development to determine the economy, efficiency, and effectiveness of interventions in addressing issues.

COA Audit Observation Memo (AOMs) to PPA’s GAD. 

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COA Audit Observation Memo (AOMs) to PPA’s GAD

Summary of COA AOMs on PPA’s GAD. YEAR GAD BUDGET GAD ACTUAL COST AOM (State YES, if there is) COA AOM FOCUS (State if utilization rate, no attribution, no GAD database, etc.) 2020 P 110,431,800.00 P 186,169,009.75 Yes Actual expenditures incurred exceeded but still inadequate of the 5% required under Section 6.2 of PCW-NEDA-DBM JC No. 2012-01 and COA Circular No. 2014-001; HGDG tool was not utilized; and Non-submission of brief summary/ narrative report for each GAD’s PAPs as required under Sec 10.4 of PCW-NEDA-DBM JC No. 2012-01 and Sec 6 of PCW Memo Circular No. 2021-01.. 

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YEAR GAD BUDGET GAD ACTUAL COST AOM (State YES, if there is) COA AOM FOCUS (State if utilization rate, no attribution, no GAD database, etc.) 2020 P 110,431,800.00 P 186,169,009.75 Yes Actual expenditures incurred exceeded but still inadequate of the 5% required under Section 6.2 of PCW-NEDA-DBM    JC No. 2012-01 and COA Circular                No.   2014-001; HGDG tool was not utilized; and Non-submission of brief summary/ narrative report for each GAD’s PAPs as required under Sec 10.4 of PCW-NEDA-DBM JC No. 2012-01 and Sec 6 of PCW Memo Circular No. 2021-01.

Summary of COA AOMs on PPA’s GAD. YEAR GAD BUDGET GAD ACTUAL COST AOM (State YES, if there is) COA AOM FOCUS (State if utilization rate, no attribution, no GAD database, etc.) 2021 P 792,540,129.65 P 504,856,050.94 Yes Has only allocated 3.30% of CY 2022 COB contrary to Section 6.2 of PCW-NEDA-DBM JC No. 2012-01 and COA Circular No. 2014-001; and Unimplemented projects with underutilized budget. COMMENDATION: ▪ Utilization of HGDG tool in attributing the locally funded projects and response to COVID-19 programs to the GAD budget in conformity with Section 6.4 of PCW-NEDA-DBM JC No. 2012-01.. 

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YEAR GAD BUDGET GAD ACTUAL COST AOM (State YES, if there is) COA AOM FOCUS (State if utilization rate, no attribution, no GAD database, etc.) 2021 P 792,540,129.65 P 504,856,050.94 Yes Has only allocated 3.30% of CY 2022 COB contrary to Section 6.2 of PCW-NEDA-DBM JC No. 2012-01 and COA Circular No. 2014-001; and Unimplemented projects with underutilized budget.   COMMENDATION:  ▪ Utilization of HGDG tool in attributing the locally funded projects and response to COVID-19 programs to the GAD budget in conformity with Section 6.4 of PCW-NEDA-DBM JC No. 2012-01.

Summary of COA AOMs on PPA’s GAD. YEAR GAD BUDGET GAD ACTUAL COST AOM (State YES, if there is) COA AOM FOCUS (State if utilization rate, no attribution, no GAD database, etc.) 2022 P 984,912,860.00 P 5,605,169,896.25 Yes Has only allocated 4.20% of CY 2022 COB contrary to Section 6.2 of PCW-NEDA-DBM JC No. 2012-01 and COA Circular No. 2014-001 PAPs in the PPA Agenda are not reflected in the GPB Unimplemented projects Underutilized budget. 

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YEAR GAD BUDGET GAD ACTUAL COST AOM (State YES, if there is) COA AOM FOCUS (State if utilization rate, no attribution, no GAD database, etc.) 2022 P 984,912,860.00 P 5,605,169,896.25 Yes Has only allocated 4.20% of CY 2022 COB contrary to Section 6.2 of PCW-NEDA-DBM JC No. 2012-01 and COA Circular No. 2014-001 PAPs in the PPA Agenda are not reflected in the GPB Unimplemented projects Underutilized budget

Summary of COA AOMs on PPA’s GAD. YEAR GAD BUDGET GAD ACTUAL COST AOM (State YES, if there is) COA AOM FOCUS (State if utilization rate, no attribution, no GAD database, etc.) 2023 P 3,476,312,435.46 P 6,489,635,061.97 Yes PAPs in the PPA Agenda are not reflected in the GPB; Underutilized budget; and Submission of signed GPB within 5 working days from receipt from PCW. PMO Panay/Guimaras 4. Unable to establish SDD 5. Unable to use HGDG Tool. 

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YEAR GAD BUDGET GAD ACTUAL COST AOM (State YES, if there is) COA AOM FOCUS (State if utilization rate, no attribution, no GAD database, etc.) 2023 P 3,476,312,435.46 P 6,489,635,061.97 Yes PAPs in the PPA Agenda are not reflected in the GPB; Underutilized budget; and Submission of signed GPB within          5 working days from receipt from PCW.
 PMO Panay/Guimaras 4.    Unable to establish SDD 5.    Unable to use HGDG Tool

Summary of COA AOMs on PPA’s GAD. YEAR GAD BUDGET GAD ACTUAL COST AOM (State YES, if there is) COA AOM FOCUS (State if utilization rate, no attribution, no GAD database, etc.) PMO Bicol Commendation: Planned GAD-related PAPs for CY 2023 were all implemented as of year-end, thus, addressing all possible gender issues in the agency and giving the intended beneficiaries the opportunity to benefit therefrom. "We commend Management and GAD Focal Point System for its satisfactory implementation of GAD-related PAPs. Henceforth, we recommend that the same proper coordination be adopted by the agency in forthcoming years to properly address gender issues in the agency and provide to the intended beneficiaries the benefits that may be derived therefrom. ". 

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YEAR GAD BUDGET GAD ACTUAL COST AOM (State YES, if there is) COA AOM FOCUS (State if utilization rate, no attribution, no GAD database, etc.)



 PMO Bicol Commendation: Planned GAD-related PAPs for CY 2023 were all implemented as of year-end, thus, addressing all possible gender issues in the agency and giving the intended beneficiaries the opportunity to benefit therefrom.    "We commend Management and GAD Focal Point System for its satisfactory implementation of GAD-related PAPs. Henceforth, we recommend that the same proper coordination be adopted by the agency in forthcoming years to properly address gender issues in the agency and provide to the intended beneficiaries the benefits that may be derived therefrom. "

COA’s Checklist of Common Audit Observations. 

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COA’s Checklist of Common Audit Observations

[image] A B c D E F GAD Plan and Budget(GPB) GAD Accomplishm ent Report (AR) creation ot GAD Focal POint system (GFPS) under the MCW GPB and Fund Utilization Establishment and maintenance ot GAD database Other Audit Observations. 

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GAD Plan and Budget(GPB)
GAD Accomplishm ent Report (AR)
creation ot GAD Focal POint system (GFPS) under the MCW
GPB and Fund Utilization
Establishment and maintenance ot GAD database
Other Audit Observations

SPMS Orientation - PPT