COMMISSION ON AUDIT’S INVOLVEMENT IN DISASTER MANAGEMENT AND RESILIENCE IN CALAPAN CITY: BASIS FOR POLICY RECOMMENDATIONS

Abstract

This study determined the role of the Commission on Audit (COA) in enhancing disaster resilience in Calapan City, Oriental Mindoro through government disaster management practices. Using a descriptive correlational design, survey data were collected from 186 respondents, including city residents, local government officials, and COA auditors on their perceptions of disaster management practices, levels of resilience, and the extent of COA’s financial, compliance, and performance audits. Statistical analysis, including regression and mediation analysis, revealed significant positive relationships among the three variables. The study found that disaster management significantly boosts disaster resilience, and this effect becomes even stronger when supported by COA’s auditing role. Mediation analysis showed partial mediation, confirming the COA’s auditing ensures that government efforts are properly implemented and translated into tangible results of resilience. The study concludes that effective oversight, good governance, and public trust lead to higher level disaster resilience. Based on the findings, the study offers policy recommendations to strengthen COA’s role and enhance local disaster governance strategies