Misplaced Pages

Commission on Audit
Komisyon sa Awdit

Agency overview
Formed	May 8, 1899
Preceding agencies	Office of the Auditor of the Philippines Islands Bureau of the Insular Auditor Bureau of Audits General Auditing Office
Type	constitutional commission
Jurisdiction	national
Headquarters	National Building, Commission on Audit Compound, Commonwealth Avenue, Diliman, Quezon City
Annual budget	₱12.46 billion (2020)
Website	www.coa.gov.ph

Politics of the Philippines
Government Constitution of the Philippines Charter Change Laws Legal codes Taxation
Executive President of the Philippines Bongbong Marcos (PFP) Vice President of the Philippines Sara Duterte (HNP) Cabinet (lists) Executive departments Local government
Legislature Congress of the Philippines 19th Congress Senate President Francis Escudero (Independent) House of Representatives Speaker Martin Romualdez (Lakas) Districts Party-list representation Bangsamoro Parliament Provincial boards City councils Municipal councils Barangay councils
Judiciary Supreme Court of the Philippines Chief Justice Alexander Gesmundo Court of Appeals Court of Tax Appeals Sandiganbayan Ombudsman Regional Trial Courts Barangay justice
Constitutional commissions Civil Service Commission Chairperson Marilyn Barua-Yap Commission on Audit Chairperson Gamaliel Cordoba Commission on Elections Chairperson George Garcia
Elections General 2019 2022 2025 Barangay 2013 2018 2023 Referendums
Political parties Akbayan Aksyon Lakas LDP Liberal Nacionalista NPC NUP PFP Reporma PDP UNA
Administrative divisions Capital Regions Autonomous regions Provinces Cities Municipalities Barangays Poblacions Sitios Puroks
Related topics Foreign relations Human rights
Philippines portal Other countries
v t e

The Commission on Audit (COA; Filipino: Komisyon sa Awdit or officially Komisyon ng Pagsusuri) is an independent constitutional commission established by the Constitution of the Philippines. It has the primary function to examine, audit and settle all accounts and expenditures of the funds and properties of the Philippine government.

The Commission on Audit is a creation of the 1973 constitution. It was preceded by the Office of the Auditor in 1899, renamed as the Bureau of the Insular Auditor in 1900, then to the Bureau of Audits in 1905. The 1935 constitution created the General Auditing Office (GAO), and was led by the Auditor General. The 1973 constitution renamed the GAO to the Commission on Audit, a collegial body led by a chairman, with two commissioners. That setup was retained by the 1987 constitution.

The other two Constitutional Commissions are the Commission on Elections and Civil Service Commission.

Members

Description

The Commission on Audit is composed of a chairperson and two Commissioners. They must be natural-born citizens of at least thirty-five years of age, and must be either a Certified Public Accountant or a lawyer. The members of the commission are appointed by the President of the Philippines, with the consent of the Commission of Appointments, for a term of seven years without reappointment.

In Funa v. Villar, the Supreme Court ruled that a Commissioner can only be appointed as chairman if the unexpired term for the office of chairman and the term that the Commissioner had already served does not exceed seven years. In such case, the Commissioner promoted as chairman would serve the unexpired term of the chairman, forfeiting the duration of his original term as Commissioner. This was based on a case where Reynaldo A. Villar, who was appointed commissioner in 2004, was then appointed as chairman in 2008, making him serve out eleven years in total. Villar resigned before he served out the full seven-year term as chairman, but prior to the resolution of the case.

The 1987 Constitution staggered the terms of the members of the Constitutional Commissions. Of the first appointees, the chairman would serve seven years (1st line), a Commissioner would serve five years (2nd line), and another Commissioner would serve three years (3rd line).

The members of the commission can only be removed from office via death, resignation or impeachment.

Current composition

Current composition

Position	Line	Picture	Name	Tenure started	Tenure scheduled to end	Appointed by
Chairman	1st		Gamaliel Cordoba	October 21, 2022	February 2, 2029	Bongbong Marcos
Commissioner	2nd		Mario G. Lipana	January 26, 2022	February 2, 2027	Rodrigo Duterte
Commissioner	3rd		Roland C. Pondoc	February 6, 2018	February 2, 2025	Rodrigo Duterte

Former auditors general

The General Auditing Office was headed by the Auditor-General. The Auditor-General has a 10-year term, is appointed by the president, is confirmed by the Commission on Appointments, and can only be removed via impeachment by Congress. This agency preceded the present-day commission.

Membership history since 1987

Powers

In Jess Christoper S. Biong v. Commission on Audit, the Supreme Court ruled that the COA's audit power does not include the imposition of administrative penalties by its auditors upon culpable public officers.

See also

• Supreme audit institution, similar offices in other countries

References

1. Aika Rey (January 8, 2020). "Where will the money go?". Rappler. Retrieved May 29, 2020.
2. "Mga Pangalan ng Tanggapan ng Pamahalaan sa Filipino" (PDF). Komisyon sa Wikang Filipino (in Filipino). 2013. Archived (PDF) from the original on March 29, 2017. Retrieved March 27, 2018.
3. Section 2(1), Article IX-D, Constitution of the Philippines.
4. Section 1(1) & (2), Article IX-D, Constitution of the Philippines
5. Punay, Edu. "SC voids appointment of ex-COA chief Villar". Philstar.com. Retrieved August 26, 2021.
6. Laqui, Ian (September 19, 2024). "Supreme Court reins in COA: Auditors cannot impose penalties". The Philippine Star. Retrieved September 19, 2024.

External links

• Media related to Commission on Audit of the Philippines at Wikimedia Commons
• The Official Website of the Commission on Audit

• Constitutional commissions of the Philippines
• Government audit
• Supreme audit institutions