development programmes which include host country culture, immigration and employment laws and regulations. (f) Undertake regular performance and financial audits of government personnel and agencies dealing with migration issues 47. The Commission on Audit (COA), a constitutional body with the power to audit all accounts pertaining to all government revenues and expenditures/uses of government resources, regularly deploys59 audit teams to all FSPs of the country. Financial audits of government personnel are also conducted annually through submission of required reports to the DBM and the Civil Service Commission (CSC). 15. Please provide information on the assistance provided through embassy and consulate staff abroad to migrant workers victims of the “sponsorship” or kafalah system in Gulf countries, especially for women domestic workers, and on endeavours to negotiate a reform or review of such a system with the relevant countries of employment (CMW/C/PHL/CO/1, para. 32 (d)) 48. Assistance and other forms of support are available to Filipino migrant workers who become victims of the kafalah system, which includes among others, negotiations with employer as regards respecting the terms of contract, renewal/issuance of iqama, provision of return ticket and in cases where the OFW has been arrested or detained, negotiating for the withdrawal of case/amicable settlement, jail visits, provision of lawyer and interpreter during court hearings60. 49. The State party pursued bilateral arrangements with countries of destination (COD) specific to the enforcement of the Standard Employment Contract (SEC). Bilateral arrangements are in place with the Kingdom of Saudi Arabia and Jordan, while negotiations are on-going with Lebanon and the United Arab Emirates. B. Part III of the Convention Articles 10 and11 16. Please provide information on the measures taken to fight the exploitation of prostitution of migrant women in the State party, particularly in the context of sex tourism, as well as on the measures taken to protect migrant children in the State party from forced labour and from sexual exploitation and abuse 50. The State party has no record of migrant women sexually exploited in its territory, especially in the context of alleged existence of sex tourism. However, should there be exploited migrant women that are sexually exploited, they will be treated as victims and subject to assistance as victims under Philippine laws61. 51. The State party implements programmes to address child labour, such as the Kabuhayan para Sa Magulang ng Batang Manggagawa (Livelihood for Parents of Child Laborers), Project Angel Tree and the Campaign for Child Labor Free Barangays62 Combating child labour is also included in the Philippines Development Plan 2011-2016. 59 Regular audit is done every two years in FSPs. 60 In cases where OFWs are trapped in countries in crisis such as those that happened in MENA during the Arab Spring, the Philippines deploys Rapid Response Teams, mobilizes even its senior officials, and in numerous cases, these teams are led by the Secretary of Foreign Affairs to mount rescue and repatriation operations. Recently, assistance to OFWs in distress and stranded in a country in crisis included buying off her/his contract from her/ his employer. 61 These laws include, among others, the Expanded Anti-Trafficking Law (R.A. No. 10364, amending R.A. No. 9208), Anti-Child Pornography Law (R.A. No.9775), Worst Forms of Child Labor Law (R.A. No. 9231, amending R.A. No. 7610) and Anti-Child Abuse, Exploitation and Discrimination Act (R.A. No. 7610, as amended). There are various interagency bodies that coordinate and monitor implementation of the above laws such as the IACAT, ICACP, CSPC and the NCLC. 62 The conditional cash transfer program of the State Party provides monthly allowance for poor families and requires that the school age children of beneficiary families to be in school and not at work for continued availment of the benefit. 91