2015 Outstanding Sillimanian Awardee and COMELEC Commissioner, Ma. Rowena Amelia V. Guanzon, will launch her latest book at 9:00AM, Aug. 27 in Sixto and Elvira Guanzon Room, Villareal Hall, Silliman University.
“The Government Auditing Code of the Philippines (Presidential Decree 1445) Casebook” is Commissioner Guanzon’s 6th book.
The Auditing Code book is co-authored by her former student in the University of the Philippines College of Law, Atty. Princess Jazmine Logroño.
It was the latter part of 2013 when the authors commenced the writing of this book. It aimed to provide a complete yet concise almanac of the issues, problems, questions, and concepts relative to the Government Auditing Code of the Philippines.
Another driving force behind the writing of this book was the dearth of available legal literature or commentary on the Auditing Code. This presents a paradox in view of the far-reaching scope and the comprehensive applicability of the Auditing Code, affecting not just natural persons, but also private corporations, entities, and businesses, and even the whole of government.
Commissioner Guanzon and Atty. Logrono painstakingly sifted through existing case laws and jurisprudence as decided by our Supreme Court.
They digested and analyzed volumes of cases that clarify concepts and legal principles enshrined in our Auditing Code: from the General Organization of the Commission on Audit as whole, the Composition, the Qualifications, and the Term of Office of the members of the Commission Proper, to the Jurisdiction, Power, and Functions of the Commission; from the Fundamental Principles underlying our Auditing Laws, to Policies and Standards governing Government Auditing, as well as Rules on Accountability and Responsibility for Government Funds and Property.
Moreover, the book tackles the rules governing pleadings and practice before the Commission: proceedings before the Auditor, proceedings before the Commission Proper, and reliefs or remedies from adverse decisions rendered by the Commission Proper.
The book thus proves to be of immense value not only to our auditors from the Commission on Audit, but as well as to auditees—those who are subject to the auditing powers and jurisdiction of the COA—including practically the whole government, and private persons and entities who fall within the scope or coverage of our auditing laws.
This publication likewise is a rich source of valuable information for students of law, and everyone who seeks a clearer, deeper, and more structured understanding of our auditing laws and existing jurisprudence thereon.
Finally, echoing what Chairman Francisco S. Tantuico Jr. of the Commission on Audit said in his Foreword for this book, “Today, the public and our government demand accountability and transparency. This book could not have come at a better time.”
Among Commissioner Guanzon’s books include: “The Auditing Code of the Philippines Notes and Cases”; “The Anti Violence Against Women and Their Children Act”; “The Anti Sexual Harassment Act Notes and Cases”; “The Davide Court : Its Contributions to Gender and Women’s Rights”; “Engendering the Philippine Judiciary,” and “Primer on the Barangay Protection Order and the Anti VAWC Act.”