Emmanuel Dalman

Summary

Emmanuel M. Dalman is a Certified Public Accountant (CPA) and a lawyer by profession. He holds a master s degree in National Security Administration and has had extensive experience in public financial management and audit.

Work History

Work History

1976 - 2006

Commissioner

Commission on Audit of the Republic of the Philippines

He worked for the Commission on Audit (COA) of the Republic of the Philippines from 1976 to 2006, holding different positions and discharging a wide range of functions related to planning, budgeting, accounting and auditing.With his extensive educational background and broad experience in PFM and audit, he was appointed by the President of the Philippines to the position of Commissioner in 1999, holding the position for a fixed term of seven years that ended February 2, 2006.

2006 - 2006

Consultant - Accounting and Internal Audit Expert

Altair Asesores, S.L.

Represented Altair Asesores, S.L., which is a partner of a Consortium that has been selected by the European Commission (EC) to work in the Project entitled “Local Government Units Capacity Building-Technical Assistance – Health Sector Policy Support Programme”, and served as Accounting and Internal Audit Expert. Assigned to assess the accounting and internal audit performance of nine local government units in the Philippines and based on findings, to design action plans for strengthening their accounting and internal audit performance; to identify performance indicators and baselines; to provide assistance to the LGUs in the implementation of their action plans; and to identify potential financial and technical assistance to strengthen the systems.

2001 - 2002

Chairman

Financial Management Group

Special assignment as chair of the Financial Management Group (FMG) to work on the strengthening of government accounting reporting, financial controls and auditing in order to reinforce fiscal discipline and improve resource allocation and operational efficiency in government.  This was an integral part of the Public Expenditure, Procurement and Financial Management Review (PEPFMR) of the World Bank.  The Department of Budget & Management, Bureau of the Treasury, National Economic Development Authority and Department of Interior and Local Government were represented in the FMG.  The output of this work is contained in a Joint Document of the Philippine Government, the World Bank and the Asian Development Bank entitled “Improving Government Performance: Discipline, Efficiency and Equity in Managing Public Resources” dated April 30, 2003.

1996 - 1996

Consultant - Planning and Budget

SyCip Gorres Velayo & Co.

Represented SGV & Company, Inc. (SGV), serving as Planning and Budget Consultant of the Department of Agriculture in Tanzania, East Africa, under a project entitled “Agricultural Sector Management Project (ASMP)”.  Assigned to study and formulate a planning and budget system that eventually led to the shift of the budget system from the traditional line-item budget system to a modified program-based budget system.

1993 - 1994

SyCip Gorres Velayo & Co.

Representing the SGV & Company, Inc. (SGV) and served in 1993 to 1994 as a Budget Consultant of the Department of Agriculture in Sierra Leone, West Africa under a project entitled “Public Sector Management Support Project”.  Was assigned to study and formulate a new budget system for the Department of Agriculture which resulted in the shifting of its budget system from the traditional line-item budget system to a modified program-based budget system.