Ethical Considerations in Citizen Participatory Audit
Maria Pilar M. Lorenzo
This paper seeks to examine the ethical considerations and practices found in the Citizen Participatory Audit (CPA) project of the Commission on Audit (COA). The said project officially started on 26 November 2012 in response to the greater call for transparency and accountability as a bedrock of Good Governance through the involvement of citizens’ participation. Accredited NGOs are given the authorization and the proper training to conduct money audits (COA-UNDP, 2002). With CPA, new mechanisms are introduced to ensure government accountability, through which the government is steered (Alfiler, 2003). It unfolds new frontiers in which citizens can explore and participate in a democratic government. It is worthy to note that the project bagged the Bright Spot Award at the Open Government Partnership Summit in London on November 1, 2013. Specifically, this paper seeks to use the Governance Reform Framework (Brillantes, Fernandez and Perante-Calina, 2013) to examine the ethical considerations and practices applied in the program. This paper examined major documents involving the crafting and the implementation of this project such as COA Circulars (99-021 or Segregation of Value-for-Money from the Annual Audit Report) and COA-UNDP Participatory Audit Manual. Lastly, recommendations were be provided.
This paper was presented online at the 2017 Public Administration Theory Network Conference with the theme of Tension and Transition: The New Frontiers of Public Administration. It was held on 4 June 2017 in Wyoming, USA.
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