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“Gender Equality Mainstreaming
Towards Nation Building”

How is GAD mainstreamed in the constitutional mandate of COA to examine, audit and settle accounts of governments?

COA Circular No. 2014-001 dated March 18, 2014 and COA Memorandum No. 2018-009 dated August 14, 2018 provide the audit guidelines in the conduct of audit of GAD funds and activities of all government agencies. The results of audit are incorporated in the annual audit reports (AARs) under a sub-topic on “Gender and Development”. All audit observations and recommendations in the AARs are consolidated by Sector and the Consolidated GAD Audit Observations and Recommendations are included in the Annual Financial Reports of NGAs, GOCCs, and LGUs; a copy of which is given to the PCW for its consideration in policy-making and to the DILG for that of the LGUs.

  • The Performance Audit Office has also considered GAD in the conduct of performance audits. As an example, the performance audit report on the Bureau of Fire Protection has substantial discussion on the GAD pertaining to women fire marshals. The audit report may be accessed at the COA Website.
  • Further, the audit of government programs implementing the Sustainable Development Goals also takes into consideration GAD-related matters.
  • The COA GFPS has already requested the Quality Assurance Office to include GAD among its criteria in the conduct of quality assurance review of audit reports.
  • Most recently, though the initiative of the COA GFPS, the Government Accountancy Sector has proposed to a COA Circular on the establishment of Responsibility Center for GFPS in all government agencies in order to track down their GAD-related expenses in the financial statements. The COA Commission Proper has already approved the COA Circular for compliance of all government agencies.