XXX. COMMISSION ON AUDIT
For general administration and support, support to operations, and operations, including locally-funded project, as indicated hereunder..........
.......................................................................................................................................P 3,679,795,000
===============
New Appropriations, by Program/Project
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
Current Operating Expenditures
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
Maintenance
and Other
Personal Operating Capital
Services Expenses Outlays Total
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
A. PROGRAMS
I. General Administration and Support
a. General Administration and Support Services P 174,873,000 P 64,338,000 P 10,400,000 P 249,611,000
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
Sub-total, General Administration and Support 174,873,000 64,338,000 10,400,000 249,611,000
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
II. Support to Operations
a. Auditing Services 256,982,000 11,435,000 268,417,000
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
Sub-total, Support to Operations 256,982,000 11,435,000 268,417,000
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
III. Operations
a. Auditing Services 3,036,226,000 44,550,000 3,080,776,000
b. Government Accountancy and Statistical Services 27,450,000 1,541,000 28,991,000
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
Sub-total, Operations 3,063,676,000 46,091,000 3,109,767,000
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
Total, Programs 3,495,531,000 121,864,000 10,400,000 3,627,795,000
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
B. PROJECT(s)
I. Locally-Funded Project(s)
a. Hosting of ASOSAI Governing Board Meeting 2,000,000 2,000,000
b. Accounting System Simplification and Computerization Project 50,000,000 50,000,000
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
Sub-total, Locally-Funded Project(s) 2,000,000 50,000,000 52,000,000
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
Total, Projects 2,000,000 50,000,000 52,000,000
1
2 GENERAL APPROPRIATIONS ACT, FY 2002
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
TOTAL NEW APPROPRIATIONS P 3,495,531,000 P 123,864,000 P 60,400,000 P 3,679,795,000
=============== =============== =============== ===============
Special Provision(s)
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
1. Assessments Levied by the Corporate Audit Office. The Commission on Audit (COA) through its Corporate Audit Office shall assess
government-owned and/or controlled corporations for the cost of audit services rendered in accordance with the provisions of Executive Order No. 271
dated July 25, 1987. Proceeds from the assessments, including receipts derived from other sources authorized by the Government Auditing Code of the
Philippines (P.D. No. 1445), shall be deposited with the National Treasury and shall accrue to the General Fund.
2. Appropriations for Auditing Services to Local Government. All deductions from National Internal Revenue tax collections intended to cover
the cost of auditing services rendered to local government units pursuant to the provisions of P.D. No. 1445, shall be remitted to the National
Treasury.
3. Augmentation of Any Item in the Appropriations of the Commission on Audit. Pursuant to Section 25(5) of Article VI of the 1987 Constitution,
the Chairman of the COA is hereby authorized to augment any item in the general appropriations law for the Commission from savings in other items of
the COA appropriations. The Chairman of the COA is hereby authorized, subject to appropriate accounting and auditing rules and regulations, to use
savings for the payment of fringe benefits as may be authorized by law for officials and personnel of the Commission and to augment any item in the
Commission's appropriations for: (a) computerization projects; (b) printing and/or publications of decisions, resolutions; (c) construction, repair,
maintenance and improvement of the Commission's central and regional facilities; (d) purchase of books, journals, periodicals, and equipment,
maintenance and improvement of the central file of vouchers and other documents of the Commission; and (e) for other official purposes, subject to
appropriate accounting rules and regulations.
4. Submission of Annual COA Report. The Commission on Audit shall submit to the Congress and to the President of the Philippines within one
hundred twenty (120) days after the end of every fiscal year annual COA reports containing cumulative allotments, obligations incurred/liquidated,
total disbursements, and the results of expended appropriations of each agency and instrumentality of the national government, including
government-owned and/or controlled corporations and non-government entities subject to its audit, and recommend measures necessary to improve their
effectiveness and efficiency, by province and city.
5. Appropriations for Programs and Specific Activities. The amounts herein appropriated for the programs of the agency shall be used
specifically for the following activities in the indicated amounts and conditions:
Programs and Activities
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
Current Operating Expenditures
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
Maintenance
and Other
Personal Operating Capital
Services Expenses Outlays Total
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
I. General Administration and Support
a. General Administration and Support Services P 174,873,000 P 64,338,000 P 10,400,000 P 249,611,000
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
1. Central Office 129,068,000 39,653,000 10,400,000 179,121,000
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
a. General management and supervision 129,068,000 39,653,000 10,400,000 179,121,000
2. Regional Offices 45,805,000 24,685,000 70,490,000
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
COMMISSION ON AUDIT 3
a. Cordillera Administrative Region 2,705,000 1,793,000 4,498,000
b. Region I 3,155,000 1,407,000 4,562,000
c. Region II 3,703,000 1,422,000 5,125,000
d. Region III 3,259,000 1,776,000 5,035,000
e. Region IV 3,444,000 926,000 4,370,000
f. Region V 3,281,000 1,982,000 5,263,000
g. Region VI 3,247,000 1,890,000 5,137,000
h. Region VII 3,256,000 2,909,000 6,165,000
i. Region VIII 4,176,000 2,413,000 6,589,000
j. Region IX 3,281,000 1,850,000 5,131,000
k. Region X 3,347,000 1,588,000 4,935,000
l. Region XI 3,241,000 1,340,000 4,581,000
m. Region XII 3,213,000 1,320,000 4,533,000
n. ARMM 1,398,000 1,114,000 2,512,000
o. Region XIII 1,099,000 955,000 2,054,000
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
Sub-total, General Administration and Support 174,873,000 64,338,000 10,400,000 249,611,000
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
II. Support to Operations
a. Auditing Services 256,982,000 11,435,000 268,417,000
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
1. Central Office 66,520,000 7,508,000 74,028,000
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
a. Formulation and development of operating
standards and administrative techniques for
the implementation of auditing rules and
regulations in national offices/agencies 20,366,000 881,000 21,247,000
b. Formulation and development of operating
standards and administrative techniques for
the implementation of auditing rules and
regulation in local offices/agencies 3,943,000 668,000 4,611,000
c. Formulation and development of operating
standards and administrative techniques for
the implementation of auditing rules and
regulations in corporate offices/agencies 3,804,000 1,321,000 5,125,000
d. Legal assistance to auditing units in
relation to auditing services 8,404,000 359,000 8,763,000
e. Investigation and adjudication of cases
concerning irregularities/anomalies in the
4 GENERAL APPROPRIATIONS ACT, FY 2002
disbursements and collection of funds in the
national, local and corporate agencies 4,757,000 471,000 5,228,000
f. Development and conduct of comprehensive
training programs for commission personnel and
clientele agencies, including the provision of
auditing materials and the dissemination of
information involving laws, rules and
regulations 9,603,000 2,217,000 11,820,000
g. Development, installation and maintenance
of in-house financial and other management
information systems and extension of financial
management consultancy services to government
agencies, including development and
installation of similar management information
systems 15,643,000 1,591,000 17,234,000
2. Regional Offices 190,462,000 3,927,000 194,389,000
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
a. Legal assistance to auditing units in
relation to auditing services 82,375,000 1,603,000 83,978,000
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
1. Cordillera Administrative Region 4,164,000 72,000 4,236,000
2. Region I 6,040,000 76,000 6,116,000
3. Region II 4,383,000 92,000 4,475,000
4. Region III 6,600,000 111,000 6,711,000
5. Region IV 7,779,000 146,000 7,925,000
6. Region V 6,073,000 189,000 6,262,000
7. Region VI 5,918,000 112,000 6,030,000
8. Region VII 7,991,000 119,000 8,110,000
9. Region VIII 6,883,000 88,000 6,971,000
10. Region IX 5,205,000 88,000 5,293,000
11. Region X 7,365,000 114,000 7,479,000
12. Region XI 7,397,000 112,000 7,509,000
13. Region XII 5,424,000 92,000 5,516,000
14. ARMM 889,000 97,000 986,000
15. Region XIII 264,000 95,000 359,000
b. Technical services necessary for the
discharge of commission functions 108,087,000 2,324,000 110,411,000
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
1. Cordillera Administrative Region 4,644,000 65,000 4,709,000
2. Region I 8,326,000 109,000 8,435,000
COMMISSION ON AUDIT 5
3. Region II 8,781,000 125,000 8,906,000
4. Region III 8,231,000 99,000 8,330,000
5. Region IV 7,930,000 130,000 8,060,000
6. Region V 8,773,000 296,000 9,069,000
7. Region VI 8,706,000 158,000 8,864,000
8. Region VII 7,768,000 233,000 8,001,000
9. Region VIII 6,822,000 197,000 7,019,000
10. Region IX 8,808,000 125,000 8,933,000
11. Region X 8,003,000 226,000 8,229,000
12. Region XI 8,261,000 162,000 8,423,000
13. Region XII 7,643,000 171,000 7,814,000
14. ARMM 2,440,000 144,000 2,584,000
15. Region XIII 2,951,000 84,000 3,035,000
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
Sub-total, Support to Operations 256,982,000 11,435,000 268,417,000
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
III. Operations
a. Auditing Services 3,036,226,000 44,550,000 3,080,776,000
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
1. Central Office 983,889,000 14,465,000 998,354,000
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
a. Audit of accounts and transactions
pertaining to revenue and receipts,
expenditures and uses of funds and property
including allowances, merit increases and
salary increases of corporate agencies and
their subsidiaries as well as the conduct of
fraud audit 518,748,000 1,219,000 519,967,000
b. Audit of accounts and transactions
pertaining to revenue and receipts,
expenditures and uses of funds and property in
government foreign operations and of the
national government units, including conduct
of fraud audit and audit of public debts 335,014,000 5,441,000 340,455,000
c. Audit of accounts and transactions
pertaining to revenue and receipts,
expenditures and uses of funds and property
including conduct of fraud audit in local
government units 77,055,000 1,405,000 78,460,000
d. Special audit services, including fraud
audit, rendered to all government agencies ,
6 GENERAL APPROPRIATIONS ACT, FY 2002
as well as to non-government entities ,
concerning subsidies and counterpart funding
by the national government 43,034,000 4,357,000 47,391,000
e. Technical services necessary for the
discharge of commission functions including
monitoring, analysis and evaluation of prices
of goods and services purchased by government
agencies 922,000 1,945,000 2,867,000
f. Auditing services for national cash and
banking operations including audit of the
accountability of accountable officers and the
examination of daily balance of cash books and
records of the National Treasury 9,116,000 98,000 9,214,000
2. Regional Offices 2,052,337,000 30,085,000 2,082,422,000
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
a. Cordillera Administrative Region 105,268,000 1,984,000 107,252,000
b. Region I 137,986,000 2,408,000 140,394,000
c. Region II 122,470,000 2,339,000 124,809,000
d. Region III 186,340,000 2,135,000 188,475,000
e. Region IV 263,950,000 2,634,000 266,584,000
f. Region V 149,898,000 1,495,000 151,393,000
g. Region VI 185,900,000 1,367,000 187,267,000
h. Region VII 157,221,000 2,378,000 159,599,000
i. Region VIII 151,876,000 1,664,000 153,540,000
j. Region IX 117,267,000 1,964,000 119,231,000
k. Region X 148,241,000 1,970,000 150,211,000
l. Region XI 142,461,000 1,744,000 144,205,000
m. Region XII 90,635,000 2,269,000 92,904,000
n. ARMM 57,741,000 2,244,000 59,985,000
o. Region XIII 35,083,000 1,490,000 36,573,000
b. Government Accountancy and Statistical Services 27,450,000 1,541,000 28,991,000
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
1. Management and custody of the general accounts
of the government 3,893,000 136,000 4,029,000
2. Preparation of the annual and other financial
reports of the government and such other reports as
may be required by the Commission 23,557,000 1,405,000 24,962,000
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
Sub-total, Operations 3,063,676,000 46,091,000 3,109,767,000
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
COMMISSION ON AUDIT 7
TOTAL PROGRAMS AND ACTIVITIES P 3,495,531,000 P 121,864,000 P 10,400,000 P 3,627,795,000
=============== =============== =============== ===============
New Appropriations, by Object of Expenditures
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
(In Thousand Pesos)
A. Programs/Locally-Funded Projects
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
Current Operating Expenditures
Personal Services
Salaries of Permanent Positions 2,504,188
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
Total Salaries/Wages 2,504,188
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
Other Compensation
Terminal Leave Benefits 44,841
PAG-IBIG Contributions 18,296
Health Insurance Premiums 11,439
Employees Compensation Insurance Premiums (ECIP) 5,518
Representation and Transportation Allowances 341,112
Honoraria 188
Year-End Bonus and Cash Gift 284,810
Pensions 4,900
Step Increments for Length of Service 6,297
Personnel Economic Relief Allowance 91,314
Additional P500 Allowance 91,314
Clothing/Uniform Allowance 60,876
Productivity Incentive Benefits 30,438
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
Total Other Compensation 991,343
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
01 Total Personal Services 3,495,531
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
Maintenance and Other Operating Expenses
02 Travelling Expenses 34,627
03 Communication Services 2,798
04 Repair and Maintenance of Government Facilities 3,027
05 Repair and Maintenance of Government Vehicles 1,436
06 Transportation Services 653
07 Supplies and Materials 15,687
08 Rents 260
14 Water, Illumination and Power Services 18,286
17 Training and Seminar Expenses 11,444
18 Extraordinary and Miscellaneous Expenses 3,450
19 Confidential and Intelligence Expenses 4,658
23 Gasoline, Oil and Lubricants 1,762
24 Fidelity Bonds and Insurance Premiums 1,455
27 Library Books and Materials 1,183
29 Other Services 23,138
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
8 GENERAL APPROPRIATIONS ACT, FY 2002
Total Maintenance and Other Operating Expenses 123,864
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
Total Current Operating Expenditures 3,619,395
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
Capital Outlays
38 Information Technology (IT) Equipment Outlay 60,400
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
Total Capital Outlays 60,400
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
TOTAL NEW APPROPRIATIONS 3,679,795
===============
GENERAL SUMMARY
COMMISSION ON AUDIT
Current Operating Expenditures
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
Maintenance
and Other
Personal Operating Capital
Services Expenses Outlays Total
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
A. Commission on Audit P 3,495,531,000 P 123,864,000 P 60,400,000 P 3,679,795,000
ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ
Total New Appropriations, Commission on Audit P 3,495,531,000 P 123,864,000 P 60,400,000 P 3,679,795,000
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