Performance audit guidelines for air and maritime transport in the Philippines
Description of project
The project aims to support the Civil Aeronautics Board (CAB) and the Maritime Industry Authority (MARINA) in issuing the regulations for the conduct of performance audits on regulated public services and has the following specific objectives:
1. To establish guidelines for the conduct of performance audits of public services including, among others:
- performance standards or criteria benchmarked against international standards and best practices and/or industry norms; and
- audit standards and principles in the conduct of the performance audits;
2. To establish the procedures and organizational structure within the Administrative Agencies (CAB and MARINA) for the conduct of the annual performance audits of covered public services.
Services provided
The scope of work for the consultant involves supporting CAB and MARINA in establishing performance audit guidelines for regulated public services. The key responsibilities include:
- Performance Audit Guidelines:
- Assisting CAB and MARINA in identifying public services covered under the TOR and developing performance metrics, indicators, and procedures to serve as models for other regulated public services.
- Reviewing and assessing existing performance monitoring mechanisms, comparing them with international standards, and identifying gaps or areas for improvement.
- Providing technical support to develop new metrics and indicators, aligned with international standards, if existing mechanisms are insufficient.
- Offering guidance on performance audit standards and principles for the independent evaluator, using international standards and practices.
- Procedures and Organizational Structure:
- Supporting CAB and MARINA in developing procedures, staffing, and organizational structures for conducting performance audits, informed by international good practices.
- Recommending qualifications and selection criteria for independent evaluators, as well as providing guidance on their hiring arrangements.
- Advising on penalties for non-compliance with performance audit requirements, including suspension or revocation of authority to operate.
In summary, the consultant's role is to establish comprehensive performance audit mechanisms and structures for CAB and MARINA, based on international standards and practices.
