Custodial function of the Commission on Audit : strengthening security and management of documents to ensure availability for legal purposes / Arlyne I. Rialubin.
Description: 38 leaves, 85 unnumbered leaves : illustrations (some color)Subject(s): Online resources: Dissertation note: Public Management and Development Program Senior Executive Class Batch 6 Thesis (SEC)--Development Academy of the Philippines. Summary: The 1987 Philippine Constitution entrusts the Commission on Audit (COA) with the keeping of the general accounts of the government in the preservation of the vouchers and other supporting papers pertaining thereto. In the exercise of this mandate function, COA auditors acquire custody and possession of disbursement vouchers and their supporting documents payrolls official receipts other related documents document for brevity and other information related to the government financial transactions. These documents shall be kept by COA for a period of ten (10) years. To support this function, each agency of the government shall provide a suitable and sufficient office space for the Audit Team assigned thereat. However, most agencies cannot provide an office space or sufficient office space, hence documents submitted to the Audit Team are not stored and secured properly. Some documents are beyond recovery and some can no longer be located. For the past four years, four Audit Teams in Region 1 are in hot water for a possible criminal charge with infidelity in the custody of public documents for failure to produce documents to investigating/adjudicating bodies. To address the problem, several memoranda were issued to all Supervising Auditors and Audit Team Leaders (ATLs) of Region 1 for the conduct of inventory of all vouchers in their custody. To date, several reports on the results thereof were submitted. However, these were only partial reports that focused mostly on documents stored submitted during the past three years due to the volume of documents stored in different storerooms located in different places and for lack of time and manpower. Once of the reports submitted revealed that even current documents can no longer be located. This study was conceptualized due to the pressing need to address several custodial problems encountered by COA auditors in Region I in 2017, the most controversial of which was the congressional inquiry on the use of the tobacco excise by the Local Government Unit (LGU) of Ilocos Norte. This inquiry signaled the severity of the problem. Records show an increasing number of documents now under the custody of the ATLs, and because of lack of or limited or unsecured and unsafe storerooms, these might be exposed to possible spoilage or theft. Further, compliance reports on Subpoena Duces Tecum (subpoenas for brevity) issued by investigating bodies to audit teams show there are documents which can no longer be found in some beyond recovery because of termites. The result of the study disclosed that there are several intertwined causes that led to the problem which should have been addressed/corrected by the subsequent issuance of policies and efficient records management system to include the provision of adequate storerooms. Corollary to the problem on preservation of documents is the failure of investigating bodies to immediately notify COA of complaints filed involving government transactions. This is an order for the latter to retrieve the documents involved and preserve and spare them from being disposed of after the lapse of the ten-year period. This is an entirely different problem that should be addressed by them, hence COA should not be faulted and warned for a possible charge of infidelity in handling documents that is cannot produced beyond the retention period. Even with the presence of a perfect storage system, documents will be disposed of after the retention period if investigating/adjudicating bodies fail to coordinate with COA. The study was focused on data gathered from the records/files of the COA Regional Office No. 1 for years 2014-2017. The data include compliance reports of Audit Teams on received subpoenas, memoranda to ATLs for the conduct of inventory of documents and their responses on the interview conducted. The study was backed up by the existing policies of COA and issuance of internal auditing institutions relevant to the study and part of the policy analysis is the evaluation of studies prepared by graduates of the Senior Executive Development Program of COA. The proponent identified three policy options, as follows: 1. Option 1. A policy proposal for the issuance of a consolidated guideline for the receipt, management, safe keeping, inventory, turn-over and disposal of documents. 2. Option 2. A policy proposal for the construction of a storage building to house documents of agencies located within the province and with security provided by COA. 3. Option 3. A policy proposal for the total digitalization of documents and limiting the retention period of the original/hard copies thereof to five years except documents which are the subject of appeal or investigation and which have not been settled by COA. Likewise, the original copies of documents which are the subjects of pending criminal, civil and administrative cases shall still be kept for a period of ten years by COA after which they shall be turned-over to the concerned investigating/adjudicating bodies for custody. Part of the proposals is the executions of a memorandum of agreement between COA and investigating/adjudicating bodies that specifically stipulates the immediate notification to COA of documents which are the subjects of complaints and that COA Auditors shall not be held liable for disposing of documents with duly approved authority to dispose from the NAP beyond their retention period if not communicated to them. After a thorough analysis made, the proponent finds Policy Option 1 an immediate solution to the problem because it is the easiest among the three options to implement. While it is not as effective and efficient solution compared to other two options, it will at least minimize the adverse effect of the problem and may temporarily prevent its worsening. On the other hand, while Policy Option 2 is more effective and efficient than Option 1, and is doable because it does not even need legislation if COA has enough funds, it will take time to implement it. However, while providing storage buildings may be an effective and efficient solution to the problem, this will also be temporary. Government transactions are increasing rapidly. Volumes of documents are being produced everyday by government offices that even after the lapse of five years these buildings will no longer serve their purpose. It is not only COA which is being burdened with documents but also all government offices, hence there must be a better alternative that will totally solve the problem now and in the future. The private sectors had resorted to electronic document management system. The government should now consider going with the trend and resort to virtual repository of documents, hands a proposal for digitization of documents in the near future. The proposal to digitize documents may be complicated but it may be the best solution to the problem. While it may cause the government huge resources, it me improve efficiency and reduce costs and wastes. The end result may even be far more beneficial to the government. However, due to the complex structure of a document management system, an extensive study is needed. The software or application to be installed should capture and preserve the authenticity of documents so that it may also satisfy the requirements of acceptability of evidence by the Supreme Court. Indeed, there is an apparent efficient management system for document submitted to COA in the exercise of its custodial function resulting in damaged and unlocated documents. This indicates the failure of the government to provide policies for storage of government documents. Side by side with the problem of storage is the coordination failure by investigating bodies and COA with respect to cases filed with the former. On the other hand, auditors should not be tied-up in their custodial function to effectively perform their foremost duty to examine, audit, and settle the accounts of the government. The study did not propose removing COA's custodial function totally but to lessen the period of retention of documents to five years. This is to give allowance for transactions that are subjects of appeal review by higher adjudicated bodies and investigation by COA and the three-year period allowed under the law for reopening of accounts. Summary: Original copies of documents that are the subjects of pending administrative, civil and criminal cases will still be preserved until after the finality of decision/entry of final judgment thereon. These will be turned-over to the concerned investigating/adjudicating bodies after ten years. These documents need preservation because these are evidences of corruption cases, hence the ten-year proposal. This is also in the line with the vision of the present administration which is eradicate corruption in government through transparency and accountability. To support this proposal, the proponents still considered the provision of a COA storage building in every province. The three proposed policy options will be implemented successfully, according to the proposed timetable.Item type | Current library | Call number | Status | Barcode | |
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THESIS | MAIN | HF 5736 R535 2018 c.1 (Browse shelf(Opens below)) | Available | TD01250 | |
THESIS | MAIN | HF 5736 R535 2018 c.2 (Browse shelf(Opens below)) | Available | TD01251 |
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Rialubin, A. I. (2018). Custodial function of the Commission on Audit: Strengthening security and management of documents to ensure availability for legal purposes (Unpublished master's thesis). Public Management Development Program, Development Academy of the Philippines.
Public Management and Development Program Senior Executive Class Batch 6 Thesis (SEC)--Development Academy of the Philippines.
The 1987 Philippine Constitution entrusts the Commission on Audit (COA) with the keeping of the general accounts of the government in the preservation of the vouchers and other supporting papers pertaining thereto. In the exercise of this mandate function, COA auditors acquire custody and possession of disbursement vouchers and their supporting documents payrolls official receipts other related documents document for brevity and other information related to the government financial transactions. These documents shall be kept by COA for a period of ten (10) years. To support this function, each agency of the government shall provide a suitable and sufficient office space for the Audit Team assigned thereat. However, most agencies cannot provide an office space or sufficient office space, hence documents submitted to the Audit Team are not stored and secured properly. Some documents are beyond recovery and some can no longer be located. For the past four years, four Audit Teams in Region 1 are in hot water for a possible criminal charge with infidelity in the custody of public documents for failure to produce documents to investigating/adjudicating bodies. To address the problem, several memoranda were issued to all Supervising Auditors and Audit Team Leaders (ATLs) of Region 1 for the conduct of inventory of all vouchers in their custody. To date, several reports on the results thereof were submitted. However, these were only partial reports that focused mostly on documents stored submitted during the past three years due to the volume of documents stored in different storerooms located in different places and for lack of time and manpower. Once of the reports submitted revealed that even current documents can no longer be located. This study was conceptualized due to the pressing need to address several custodial problems encountered by COA auditors in Region I in 2017, the most controversial of which was the congressional inquiry on the use of the tobacco excise by the Local Government Unit (LGU) of Ilocos Norte. This inquiry signaled the severity of the problem. Records show an increasing number of documents now under the custody of the ATLs, and because of lack of or limited or unsecured and unsafe storerooms, these might be exposed to possible spoilage or theft. Further, compliance reports on Subpoena Duces Tecum (subpoenas for brevity) issued by investigating bodies to audit teams show there are documents which can no longer be found in some beyond recovery because of termites. The result of the study disclosed that there are several intertwined causes that led to the problem which should have been addressed/corrected by the subsequent issuance of policies and efficient records management system to include the provision of adequate storerooms. Corollary to the problem on preservation of documents is the failure of investigating bodies to immediately notify COA of complaints filed involving government transactions. This is an order for the latter to retrieve the documents involved and preserve and spare them from being disposed of after the lapse of the ten-year period. This is an entirely different problem that should be addressed by them, hence COA should not be faulted and warned for a possible charge of infidelity in handling documents that is cannot produced beyond the retention period. Even with the presence of a perfect storage system, documents will be disposed of after the retention period if investigating/adjudicating bodies fail to coordinate with COA. The study was focused on data gathered from the records/files of the COA Regional Office No. 1 for years 2014-2017. The data include compliance reports of Audit Teams on received subpoenas, memoranda to ATLs for the conduct of inventory of documents and their responses on the interview conducted. The study was backed up by the existing policies of COA and issuance of internal auditing institutions relevant to the study and part of the policy analysis is the evaluation of studies prepared by graduates of the Senior Executive Development Program of COA. The proponent identified three policy options, as follows: 1. Option 1. A policy proposal for the issuance of a consolidated guideline for the receipt, management, safe keeping, inventory, turn-over and disposal of documents. 2. Option 2. A policy proposal for the construction of a storage building to house documents of agencies located within the province and with security provided by COA. 3. Option 3. A policy proposal for the total digitalization of documents and limiting the retention period of the original/hard copies thereof to five years except documents which are the subject of appeal or investigation and which have not been settled by COA. Likewise, the original copies of documents which are the subjects of pending criminal, civil and administrative cases shall still be kept for a period of ten years by COA after which they shall be turned-over to the concerned investigating/adjudicating bodies for custody. Part of the proposals is the executions of a memorandum of agreement between COA and investigating/adjudicating bodies that specifically stipulates the immediate notification to COA of documents which are the subjects of complaints and that COA Auditors shall not be held liable for disposing of documents with duly approved authority to dispose from the NAP beyond their retention period if not communicated to them. After a thorough analysis made, the proponent finds Policy Option 1 an immediate solution to the problem because it is the easiest among the three options to implement. While it is not as effective and efficient solution compared to other two options, it will at least minimize the adverse effect of the problem and may temporarily prevent its worsening. On the other hand, while Policy Option 2 is more effective and efficient than Option 1, and is doable because it does not even need legislation if COA has enough funds, it will take time to implement it. However, while providing storage buildings may be an effective and efficient solution to the problem, this will also be temporary. Government transactions are increasing rapidly. Volumes of documents are being produced everyday by government offices that even after the lapse of five years these buildings will no longer serve their purpose. It is not only COA which is being burdened with documents but also all government offices, hence there must be a better alternative that will totally solve the problem now and in the future. The private sectors had resorted to electronic document management system. The government should now consider going with the trend and resort to virtual repository of documents, hands a proposal for digitization of documents in the near future. The proposal to digitize documents may be complicated but it may be the best solution to the problem. While it may cause the government huge resources, it me improve efficiency and reduce costs and wastes. The end result may even be far more beneficial to the government. However, due to the complex structure of a document management system, an extensive study is needed. The software or application to be installed should capture and preserve the authenticity of documents so that it may also satisfy the requirements of acceptability of evidence by the Supreme Court. Indeed, there is an apparent efficient management system for document submitted to COA in the exercise of its custodial function resulting in damaged and unlocated documents. This indicates the failure of the government to provide policies for storage of government documents. Side by side with the problem of storage is the coordination failure by investigating bodies and COA with respect to cases filed with the former. On the other hand, auditors should not be tied-up in their custodial function to effectively perform their foremost duty to examine, audit, and settle the accounts of the government. The study did not propose removing COA's custodial function totally but to lessen the period of retention of documents to five years. This is to give allowance for transactions that are subjects of appeal review by higher adjudicated bodies and investigation by COA and the three-year period allowed under the law for reopening of accounts.
Original copies of documents that are the subjects of pending administrative, civil and criminal cases will still be preserved until after the finality of decision/entry of final judgment thereon. These will be turned-over to the concerned investigating/adjudicating bodies after ten years. These documents need preservation because these are evidences of corruption cases, hence the ten-year proposal. This is also in the line with the vision of the present administration which is eradicate corruption in government through transparency and accountability. To support this proposal, the proponents still considered the provision of a COA storage building in every province. The three proposed policy options will be implemented successfully, according to the proposed timetable.
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