The Philippine Constitution emphasizes the importance of accountability in the government. Article XI simply and bluntly begins: “Public office is a public trust,” before it adds that officials and employees should serve the people with “responsibility, integrity, loyalty and efficiency.”
In the government budget cycle, accountability is laid down by the need for government agencies and departments submit to submit quarterly and monthly income statements; statements of allotment, obligations and balances along with other financial reports and documents for audit - a formal process whereby the authenticity, accuracy and reliability of financial accounts or transactions are checked and approved.

















It doesn’t take a Heidi Mendoza to see that proper financial control has been missing in one of the government’s commissions set to protect the rights and well-being of our nation’s indigenous population.
Seventy representatives of 37 organizations representing media, government, civil society, donors, and the diplomatic community attended the March 23 launch of the Philippine Public Transparency Reporting Project at the Balay Kalinaw, University of the Philippines in Diliman, Quezon City.
Unless President P-Noy steps in and exercises his presidential power of appointment, the clouds gathering over the Commission on Audit (COA) may break into a storm which could prevent it from performing its constitutional duty –temporarily at least.

