KORONADAL CITY, SOUTH COTABATO — For the Provincial Government of South Cotabato, transparency and accountability are more than requirements in government transactions—they are safeguards that ensure every peso entrusted by the people is protected, properly recorded, and ultimately used for the services they need.
At the center of this commitment is the Office of the Provincial Accountant, which plays a critical role in monitoring public funds, preparing financial reports, strengthening internal controls, and ensuring that government transactions are properly supported and accounted for. Beyond recording where money comes from and where it goes, the office serves as an internal watchdog in protecting the province’s financial resources.
Provincial Accountant Cynthia F. Barrientos emphasized that the responsibility is grounded on a simple principle: public funds belong to the people.
“These are public funds—the people’s money. That is why we must be strict in safeguarding them. We must be able to show where the money came from, where it went, and how it was used,” Barrientos pointed out.
To strengthen this responsibility, the provincial government has established standardized systems, checklists, internal controls, and processing standards across offices.
“Internal Control Officers help review documents before transactions reach the accounting office, while regular coordination, training, and review sessions help ensure that requirements are understood and consistently followed,” she said.
With the province handling more than 50,000 transactions annually, these systems help balance accountability with the need to deliver government services without unnecessary delays.
Barrientos said accountability should never become an excuse for slow government service.
“What is important is that people know what documents they need to submit, what standards we use in reviewing their transactions, and how long the process should take. If the documents are complete and correct, there should be no need for repeated follow-ups. The process should move as it is supposed to.”
The province has also strengthened its financial systems through digitalization. Financial statements can be accessed in real time, documents are scanned and stored electronically, and accounting is linked with budget, treasury, and other relevant offices.
“These systems allow transactions to be tracked more efficiently and make it easier to identify errors, delays, and discrepancies while maintaining human review and professional judgment,” she stressed.
This culture of accountability is reflected in South Cotabato’s receipt of an unmodified opinion from the Commission on Audit (COA), cited by the Provincial Accountant as the highest level of audit opinion, demonstrating that financial transactions are properly recorded, reported, and supported.
Yet the province’s accountability efforts go beyond financial reports.
One of its strongest examples is the development of the Special Health Fund, established as part of South Cotabato’s efforts toward Universal Health Care. South Cotabato was among the initial pilot local government units for the implementation of UHC and represented Mindanao in the initiative. The province became the first to establish and operationalize a province-wide Special Health Fund, integrating health resources from the province and municipalities and helping create a model that could serve as a benchmark for other provinces.
The system reflects a broader vision of shared responsibility in delivering health services. Municipalities contribute resources on a per-capita basis, while the province provides counterpart support, creating a financially, technically, and managerially integrated health system that is co-owned by the province and its component municipalities.
According to Barrientos, Governor Reynaldo S. Tamayo Jr. has consistently championed the province-wide approach to health, building on efforts that prioritized health services even before the national policies and guidelines for the system were fully established.
“Governor Jun does not claim ownership of this initiative. There is co-ownership with the municipalities. What we established is one province-wide health system, where the entire province shares responsibility for its success.”
South Cotabato’s experience also showed the importance of building systems based on local needs. The province developed its own policies and accounting guidelines for the Special Health Fund even before national and Commission on Audit guidelines were fully established, helping inform the development of broader policies while ensuring that local health services remained supported.
“What makes South Cotabato unique is that we established the financial, technical, and managerial components together. We did not wait for one component to be completed before working on the others. We built the system based on what our people needed.”
Transparency is likewise strengthened by opening government processes to public participation. Civil society organizations are given opportunities to take part in budget preparation, approval, implementation, monitoring, and evaluation, supported by initiatives such as the CSO Academy that help strengthen their capacity to participate meaningfully in governance.
For the Provincial Accountant, this makes accountability a shared responsibility—not one confined to government offices.
“We do not want accountability to happen only within government offices. We also want the people to have representatives who can participate, monitor, and help us make sure that projects are implemented as planned.”
Behind every financial record, audit requirement, digital system, and internal control is a larger purpose: ensuring that government resources reach the people and programs they are intended to serve.
As South Cotabato continues to improve its systems, the goal remains clear—to protect public funds while making government transactions faster, more transparent, and more responsive.
“We are strict because this is not our personal money. It belongs to the public. We have a responsibility to make sure that it goes only to the people and purposes for which it is intended,” Barrientos said.
For the people of South Cotabato, accountability is not simply about balancing books or completing documents. It is about confidence that public resources are being managed responsibly, that government systems are working, and that every peso entrusted to government is helping fulfill its rightful purpose.
“Every day, we look for ways to shorten the process without violating the rules and regulations. Our goal is to make transactions faster while making sure that everything remains correct and properly accounted for,” she added.
In South Cotabato, every peso accounted for is more than a financial record—it is a step toward stronger public trust and better government service for every resident.
