From Private to Public Interest: My Vocation as an Auditor

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.