Vocation came from the root word “vocare” means “to call”. It is an occupation where a person can exercise his profession as a calling from God.
Perhaps it is my calling to be an Auditor.
I only heard about the Commission on Audit
(COA) when I and my classmates talked about government accounting. That was during
my college days and I learned that it is one of the most important organizations
in the government. I did not realize how important its role was in our government
not until I became part of the organization itself as one of its auditors. This
is because back then, my ultimate goal is to be part of a prestigious auditing
firm like SGV. Former graduates of our school advised us students that as we
become Certified Public Accountants (CPAs), it was best to start with an
auditing firm in order to be engaged with different accounting transactions and
become experts in the field of accounting and auditing because auditing firms
offer audit and accounting services to different kinds of companies such as manufacturing,
merchandising and service organizations. Another advantage offered by auditing
firms as advised by senior CPAs is that it could give us the opportunity to climb
up the corporate ladder and could obtain a competitive salary because of the exposure
we may obtain from handling vast and various kinds of transactions. Influenced
by our seniors and professors, I with my classmates experienced our first jobs
as CPAs in prestigious auditing firms in Makati.
Working
in a private auditing firm in Makati was quite hectic and stressful because I
always need to work overtime to finish client deadlines. It is too consuming
that I need to go to office even on weekends. Burned out of the situation, I
shifted to a Christian non-profit organization that helps families to finance
their small business and livelihood as an accountant. Still dissatisfied with the
Christian life and endeavor to help the poor of this non-profit organization
lead me to accepting the offer to take the Commission on Audit (COA) hiring
examination.
It
took me almost a year to get hired in COA which proves that patience is needed
in acquiring something worthwhile. Being an auditor of the commission has its
pros and cons. I am respected by the Management of the Agency which I audit and
I have the privilege to be with its high ranking officials. On the other hand,
it is also my obligation to prove to them that I am worthy of that respect
because I am representing COA, a government institution that promotes goodgovernance with the attributes of honesty, transparency, accountability,credibility, efficiency, and effectiveness to enhance trust in the governmentthat will foster a better quality of life for the Filipino people.
Section 2(1) of Article IX-D of the 1987 Constitution
states that:
The Commission on Audit shall
have the power, authority, and duty to examine, audit, and settle all accounts
pertaining to the revenue and receipts of, and expenditures or uses of funds
and property, owned or held in trust by, or pertaining to, the Government, or
any of its subdivisions, agencies, or instrumentalities, including government-owned
or controlled corporations with original charters, and on a post-audit basis:
(a) constitutional bodies, commissions and offices that have been granted
fiscal autonomy under this Constitution; (b) autonomous state colleges and universities;
(c) other government-owned or controlled corporations and their subsidiaries;
and (d) such non-governmental entities receiving subsidy or equity, directly or
indirectly, from or through the Government, which are required by law or the
granting institution to submit to such audit as a condition of subsidy or
equity. However, where the internal control system of the audited agencies is
inadequate, the Commission may adopt such measures, including temporary or
special pre-audit, as are necessary and appropriate to correct the
deficiencies. It shall keep the general accounts of the Government and, for
such period as may be provided by law, preserve the vouchers and other
supporting papers pertaining thereto.
COA
has always been part of news and media and active with its promotion of good
governance in line with its mandate to audit government transactions. It has
been in the spotlight in the appointment of Ma. Gracia Pulido Tan as the
Chairman of the Commission by the President of the Philippines, Benigno Aquino
III. It is also performing its duties and responsibilities in support of the
administration’s campaign ‘kung walang corrupt, walang mahirap’ (Ursal, 2011).
One of the bombshells it released was the ‘2010 Report on Salaries and
Allowances (ROSA) Received by Principal Officers and Members of Governing
Boards of Government-Owned and Controlled Corporations (GOCCs) and their
Subsidiaries and Secretaries, Undersecretaries and Assistant Secretaries and
Other Officials of Equivalent Rank of National Government Agencies (NGAs)’
(Borneo, 2011). This report has announced that many government officials have
become millionaires because of humongous amount of salaries and allowances they
receive in their offices and some even received hundreds of millions leading to
another graft and plunder case. This graft and corruption effort in COA was
disclosed by the Incumbent Commissioner Heidi Mendoza in the alleged corruption
in the Armed Forces of the Philippines (AFP). Another highlight in the COA
performance is in the recent investigation of the effective utilization of the
Priority Development Assistance Fund (PDAF) to cover the soft projects,
locally-funded projects, infrastructure projects of the government and the
projects identified by the Senators and Representatives (COA Special Audit
Report, CYs 2007-2009). These are only few cases where COA showed its role as an
auditor and transforming agent of the local, national and corporate sectors of
the government.
At
first, I thought that being with COA was a prestige but now that I stayed
almost 5 years within the organization, it is becoming more as a privilege. It was
in COA that I was able to practice my knowledge in accounting and auditing in a
more holistic context: that I was not only auditing the agency I am assigned to
but also for the country as a whole. The COA family taught me the humility to
serve and the feeling of belongingness within a family. It gave me the freedom
and authority to accomplish my work. It also gave me the support and
opportunity to pursue my graduate studies. I now understand why auditors in COA stayed
with it until their retirement.
