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[av_heading heading=’Will city gov’t internal audit overlap with COA functions?’ tag=’h3′ style=’blockquote modern-quote’ size=” subheading_active=’subheading_below’ subheading_size=’15’ padding=’10’ color=” custom_font=”]
BY GLENDA SOLOGASTOA
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ILOILO City – The city government should establish an internal audit office in compliance with the Internal Auditing Act of 1962, according to Councilor R Leone Gerochi.
Only Iloilo City among the country’s local government units which doesn’t have it, said Gerochi, chairperson of the Sangguniang Panlungsod committee on transportation, energy and public utilities.
Under the law, internal audit services “shall assist (the) management to achieve an efficient and effective fiscal administration and performance of agency affairs and functions.”
There’s only one concern – the internal audit office’s functions might overlap with those of the Commission on Audit (COA).
City Administrator Hernando Galvez said the internal audit office could be made a department of the city government; it will have its own personnel with plantilla positions.
“Sang una ang COA may ginatawag nga pre-audit function. Pero sining ulihi ginkuha na ina with respect sa local government units. Ang internal audit system, amo na s’ya basically ang task na sa pre-audit,” said Galvez.
According to Gerochi, he will do further checks on the functions of the internal audit office of other local government units.
Under Section 3 of the Internal Auditing Act of 1962, the Internal Audit Service shall be under the direct administrative supervision and control of the chief and/or assistant chief of the agency.
It shall be organized as an independent staff unit and shall correspondingly perform staff functions. It shall be responsible for instituting and conducting a program of internal audit for the agency.
The chief of the Internal Audit Service shall have the rank and salary equivalent to the third ranking official of the agency. He shall report directly to the chief or assistant chief of the agency.
Meanwhile, the Auditor General shall be responsible for the promulgation and enforcement of general policies, rules and regulations on internal auditing. He shall coordinate and schedule the gradual installation of internal audit services in all departments, bureaus and offices in the national government, and shall develop for execution, working plans and training programs to maintain continuously the effectiveness of these internal audit services.
The Internal Auditing Coordinating Staff of the General Auditing Office shall assist the Auditor General in the discharge of these responsibilities./PN
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