MANILA, Philippines —The Commission on Audit (COA) has mobilized its auditors to conduct a comprehensive performance review of the government’s flood control initiatives, a direct response to the recent catastrophic flooding that submerged large parts of Metro Manila and surrounding regions.
The audit, officially titled the "Flood Risk Management and Resiliency Program”(FRMRP) performance audit, was launched under a memorandum from COA Chairman Gamaliel Cordoba dated August 23, 2025. The directive orders COA’s Performance Audit Office (PAO) to "prioritize and immediately conduct a performance audit on flood control projects" and to submit a report upon completion.
This high-priority examination is authorized under COA Resolution No. 2024-018, adopted last December 16, 2024. That resolution formally adopted the Commission's 2024-2026 Performance Audit Portfolio (PAP)—a strategic three-year plan identifying 30 key government programs slated for in-depth audit.
According to the COA, PAP is the product of a rigorous, risk-based selection process mandated by international auditing standards and COA's own Performance Audit Manual (PAM). It is designed to focus the agency's resources on "material, auditable, and high-impact" engagements that align with national priorities. The inclusion of flood control projects indicates they were already flagged as a significant area of concern months before the recent floods brought the issue to the forefront of public consciousness.
The performance audit will move beyond a simple financial check. It will assess whether the billions in public funds allocated to these projects have been spent efficiently and, more critically, whether they have effectively achieved their core objective: to prevent and mitigate flooding and build national resiliency.
This action follows a directive from President Ferdinand Marcos, Jr., who recently questioned why massive and repeated flooding continues to plague the nation despite substantial investments in infrastructure meant to prevent it.
The PAO, led by Director Michael Racelis, will scrutinize the program's implementation, effectiveness, and impact.
COA launches sweeping audit of flood control projects
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