What Happens When a State Auditor Writes?

How it Feels to Write Compelling Findings for the Government

Writing has always been my passion since my elementary days. I love to write poems, short stories, and anything that involves creative writing.

Surprisingly, growing up I would rather traverse a different path, and in contrast, became a Certified Public Accountant (CPA). Becoming one involves a series of numerical analyses, Taxation, Financial Reports, and Management Advisory Services. After passing the Board Examination, I pursued, perhaps one of the most sought-after careers of a CPA- Becoming a State Auditor.

Getting into the Government Institution for Audit was even harder. We had to take another exam and a series of interviews which i thankfully passed. Honestly, I didn’t know the extent of how reputable, revered State Auditors are until I was thoroughly immersed in the job by auditing State Universities and Colleges to Water districts to Local Government Units. I just observed how most of the time, Auditors are rather feared than loved.

Now the big question is, Why?

It’s because of what they write.

My job rekindled my passion for writing but in a different, stricter, compulsive form instead. In my more than eight years of State Audit, these perhaps answers the question:

1. Our write-ups involve the Public and are generally addressed to the Head of the Governing Agency.

Knowing where the Public Money went and whether it is used appropriately and efficiently is our utmost duty. Anything that deviates from what is defined prudent is called out through our general output, our writing called an Audit Observation Memorandum (AOM). Composed of five elements, the AOM must contain a Condition (The problem or deficiency), Criteria (Applicable Laws and Regulations related to the problem), Cause (What created this setback), Effect (What Will happen if the problem persists), and lastly Recommendation (Compelling agency to implement our derived plausible solutions).

Instead of claps and responses, we receive justifications instead. Management is demanded to reply within 15 days from the receipt of the AOM and is expected to comply. Their explanations are then evaluated by our office whether or not it might lead to suspensions, disallowances, and if furthered-court proceedings.

Oftentimes, employees under the agency prefer not to receive an AOM as this generally entail possible reprimand by bosses. In short, AOMs are not pleasurable to them but rather a form of detailed admonishment.

2. Write-Ups are often regarded as News and is treated with careful discretion and even dissemination

Considering the Political environment, influence, and the extent of our Reports, if handed over to any possible rivalry party, rather than promptly addressing the problem, this could lead to a series of delays. At worst it could become a National Issue that will be excruciatingly criticized by the whole country instead.

3. Write-Ups are derived from extensive data gathering involving standardized Audit Procedures

Instead of epiphany inspiring us to write what interests us most, the results of audit thrusts, interviews, and analysis mandate us to communicate with all the involved in respect to the General Public.

The work is honestly grueling but is every bit worth it and rewarding. Knowing that your work matters and can influence for the best-by safeguarding public assets- is more than enough to even keep you going. Not one AOM is alike, so every work is also a new learning opportunity. Have you encountered State Auditors too? How do you see them? Let me know your thoughts.