The Commission on Audit (COA) Regional Office No. III officially commenced the Calendar Year (CY) 2025 audit of the Bureau of Customs (BOC)—Port of Subic by conducting an Entrance Conference on March 20, 2025.
Members of the COA Audit Team attended the conference led by OIC-Audit team leader Elena I. Balingit and audit team member Charmaine G. De Leon. The meeting was also joined by key officials and personnel of BOC-Port of Subic.
During the conference, the audit team presented the audit thrust areas, which include reviewing budget execution, monitoring and reporting, evaluating programs and projects, assessing collection performance, and auditing mandatory accounts such as collections, deposits, property and equipment, inventories, and revenues.
The COA also emphasized the importance of verifying compliance with various laws, rules, and regulations, including FY 2025 General Appropriations Act (GAA), tax laws, and government accounting and auditing standards. Specific attention will also be given to gender and development (GAD), disaster risk reduction, energy efficiency, and other climate-related programs.
Furthermore, the audit will adopt a risk-based approach focused on internal controls, document evaluation, and physical verification of properties and assets. The BOC was reminded to provide the necessary documents and ensure the timely availability of required reports and personnel for interviews.
District collector Atty. Marlon Fritz B. Broto expressed full support for the conduct of the audit and assured COA of the Port’s cooperation.“𝘞𝘦 𝘸𝘦𝘭𝘤𝘰𝘮𝘦 𝘵𝘩𝘪𝘴 𝘢𝘯𝘯𝘶𝘢𝘭 𝘢𝘶𝘥𝘪𝘵 𝘢𝘴 𝘢𝘯 𝘰𝘱𝘱𝘰𝘳𝘵𝘶𝘯𝘪𝘵𝘺 𝘵𝘰 𝘧𝘶𝘳𝘵𝘩𝘦𝘳 𝘴𝘵𝘳𝘦𝘯𝘨𝘵𝘩𝘦𝘯 𝘵𝘳𝘢𝘯𝘴𝘱𝘢𝘳𝘦𝘯𝘤𝘺 𝘢𝘯𝘥 𝘢𝘤𝘤𝘰𝘶𝘯𝘵𝘢𝘣𝘪𝘭𝘪𝘵𝘺 𝘪𝘯 𝘰𝘶𝘳 𝘰𝘱𝘦𝘳𝘢𝘵𝘪𝘰𝘯𝘴. 𝘛𝘩𝘦 𝘗𝘰𝘳𝘵 𝘰𝘧 𝘚𝘶𝘣𝘪𝘤 𝘳𝘦𝘮𝘢𝘪𝘯𝘴 𝘤𝘰𝘮𝘮𝘪𝘵𝘵𝘦𝘥 𝘵𝘰 𝘶𝘱𝘩𝘰𝘭𝘥𝘪𝘯𝘨 𝘵𝘩𝘦 𝘩𝘪𝘨𝘩𝘦𝘴𝘵 𝘴𝘵𝘢𝘯𝘥𝘢𝘳𝘥𝘴 𝘰𝘧 𝘱𝘶𝘣𝘭𝘪𝘤 𝘴𝘦𝘳𝘷𝘪𝘤𝘦 𝘪𝘯 𝘭𝘪𝘯𝘦 𝘸𝘪𝘵𝘩 𝘵𝘩𝘦 𝘉𝘶𝘳𝘦𝘢𝘶’𝘴 𝘵𝘩𝘳𝘶𝘴𝘵 𝘧𝘰𝘳 𝘨𝘰𝘰𝘥 𝘨𝘰𝘷𝘦𝘳𝘯𝘢𝘯𝘤𝘦,” said Collector Broto.
The audit execution will run from March 20, 2025, to February 19, 2026, with the Exit Conference scheduled on February 23, 2026.
This annual audit is part of COA’s mandate to ensure transparency, accountability, and sound fiscal management in government operations. It also supports the Bureau’s commitment to good governance and fiscal responsibility, aligning with commissioner Bienvenido Y. Rubio’s Five-Point Priority Program, particularly on modernization, professionalism, and integrity in customs operations.