Republic of the Philippines

COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines

RESOLUTION
No.

2012-019

Date

DEC 2 0 2U12.

SUBJECT: Revised Restmcture of the National Govermnent Sector and the Corporate
Government Sector ofthis Commission under COA Resolution No. 2012016 dated December?, 2012

WHEREAS, Section 2 (2), Article IX-D of the 1987 Philippine Constitution

vested in COA exclusive authority to define the scope of its audit and examination and to
establish the techniques and methods required therefor;

WHEitEAS, Special Provisions Applicable to All Constitutional Offices

Enjoying Fiscal Antonomy under the General Appropriations Act for Piscal Year 20 l2
authorized their continuing reorganization including creation 9f new positions;
WHEREAS, the COA Strategic Plan for 2011-2014 authorizes the integration of
audit actions through unified and package audits of agencies under the National
Government Sector (NOS) and the Corporate Govenunent Sector (CGS) in the Central
and Regional Offices to attain consistency and uniformity in the implementation of audit
policies, procedures and processes;

WHEREASt COA Resolution No. 2012-016 dated December 7, 2012 includes,

among others, the resl.m cturing of the NOS from four (4) to five (5) Clusters and CGS
tiom three (J) to rour (tl) Clusters;

WllEllliAS, the present organizational structure of the NGS and the COS does
nol support the i111plementation of unified and package t)Udits to attain the integrated audit
actions for more efficient and effective delivery of audit services;
WIIEUEAS, there is a need to restructure the NOS and the COS and recluster the
agencies under each Cluster by increasing the present five (5) Clusters of the NGS into
eight (8) Clusters (see attached marked as Annex "A") and the present four (4) Clusters of
the COS into six (6) Clusters (see attached marked as Annex "B") in order to equitably
distribute the audit workloads in the implementation of unified and package audits;

WHEREAS, the technical and administrative supervision of the concerned audit

groups and audit teams by the Cluster Directors and Regional Directors, as well as the
details or their respective working relations, shall be embodied in separate guidelines that
will be issued to implement the unified and package audits;

NOW, THEREFORE, the Commission Proper resolves, as it does hereby

resolve, to restructme the NGS and COS and recluster the agencies under each Cluster to
pave the way for a seamless implementation of uni'l1ed and package audits involving the
concerned Clusters and Regional Offices; viz.:
l. The NGS shall increase its present five (5) Clusters into eight (8) Clusters,
\Vith each Cluster to be headed by a Director IV and assisted by a Director Ill,
namely:

a. Cluster 1 -Executive Offices

b. Cluster 2- Legislative and Oversight
c. Cluster 3- Judiciary and Constitutional Offices
d. Cluster 4- Defense and Security
e. Cluster 5- Education and Employment
f. Cluster 6- Health and Science
g. Cluster 7- Public Works, Transport and Energy
h. Cluster 8- Agriculture and Environment
2. The CGS shall increase its present four (4) Clusters into six (6) Clusters, with
each Cluster lo be headed by a Director IV and assisted by a Director lll,
namely:
a. Cluster I - Banking and Credit
b. Cluster 2 - Social Security
c. Cluster 3- Public Utilities
d. Cluster 4- fndustrial and Area Development
e. Cluster 5- Agricultural and Natural Resources
f. Cluster 6- Social, Cultural, Trading, Promotional and Other Services
3. The Committee on Unified and Package Audits shall be authorized to reb1fOUp
the agenc.ies in the COA Regional Oftices following the new clustering of
agencies under Annexes "A" and "B" hereof. It shall submit the implementing
guidelines on unified and package audits within five (5) days from approval of
this Resol11tion.
4. The Committee on the Revision of Plantilla shall adjust and determine the
appropriate manning complement of each audit group and audit team in the
Central and Regional Offices in support of the implementation of the unified
and :ckage audits.
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5. The concerned Assistant Commissioners, Cluster Directors and Regional

Directors shall monitor the implementation of the unified and package audits,
and shall submit to the Office of the Chairperson and the Commission Proper
any adjustments thereof.
This Resolution amends pettinent provisions of COA Resolution Nos. 2009-017
dated August 27, 2009, 2009-018 dated September 9, 2009 and 2012-016 dated
December 7, 2012. It shall take effect after fifteen ( 15) days from publication in a
newspaper of general circulation.
Quezon City, Philippines.

~NDOZA
Comm issioner