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COA presents International Labour organization audit report

GENEVA, Switzerland – The governing body of the International Labour Organization (ILO) has formally accepted and endorsed the comprehensive report to the conference prepared by its external auditor, the Commission on Audit (COA) of the Philippines, covering the year ending on December 31, 2023.

Presented by COA chairperson Gamaliel Asis Cordoba, the report also includes the consolidated financial statements for the same period, which have been submitted to the 112th Session of the International Labour Conference for deliberation and adoption.

Cordoba was assisted by COA commissioner Roland Café Pondoc during his presentation, while audit team leader assistant commissioner Lito Martin was also in attendance.

COA’s audit experience with the United Nation (UN) system spans over 40 years. Since 1984, COA has audited 17 UN offices during its 18-year incumbency as member of the United Nations Board of Auditors (UNBOA). 

In 2008, COA became the external auditor of the Food and Agriculture Organization of the United Nations (FAO) with a 12-year audit mandate and in 2012, it became the external auditor of the World Health Organization (WHO) for eight years. Further, COA began its audit mandate for the International Labour Organization (ILO) in 2015 and its 2-year mandate for United Nations Industrial and Development Organization (UNIDO) in 2019. The audits are undertaken twice a year, i.e., interim and year-end audits.

The independent auditor and the external auditor reports are presented by the COA chairperson to those bodies that are charged with the governance of the organization. These bodies include the ILO Governing Body, the WHO Assembly and FAO Finance Committee that scrutinize, provide questions and eventually approve and adopt the audit report.