The Commission on Audit (COA; ) 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.Section 2(1), Article IX-D, Constitution of the Philippines.
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.Section 1(1) & (2), Article IX-D, Constitution of the Philippines
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 compositionPosition LinePictureNameTenure started Term scheduled to endAppointed by Chairman 1st Gamaliel Cordoba October 21, 2022 February 2, 2029 Bongbong Marcos Commissioner 2nd Mario Lipana January 26, 2022 February 2, 2027 Rodrigo Duterte Commissioner 3rd Douglas Michael Mallillin February 10, 2025 February 2, 2032 Bongbong Marcos
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. +ImageAuditor GeneralTermAppointed byJaime Hernandez1935–1941Manuel L. QuezonSerafin Marabut1940sTeofilo Sison1940sJose P. LaurelManuel Agregado1940sSergio OsmeñaSotero Cabahug1945–1946Manuel RoxasManuel Agregado1946–1957Elpidio QuirinoPedro Gimenez1957–1965Carlos P. GarciaIsmael Mathay Sr.January 23, 1965 – September 19, 1975Ferdinand Marcos
Membership history since 1987 +Term startedChairman (Line 1)Commissioner (Line 2)Commissioner (Line 3)Appointed byTeofisto Guingona Jr. March 10, 1986 – March 1987 Eufemio Domingo March 1987 – April 1993 Pascacio Banaria April 1993 – February 2, 1994Bartolome Fernandez Jr. February 2, 1987 – February 2, 1992Eufemio Domingo April 1986 – March 1987 Alberto Cruz March 1987 – February 2, 1990Corazon Aquino February 25, 1986 – June 30, 1992February 2, 1990Rogelio Espiritu February 2, 1990 – February 2, 1997February 2, 1992Sofronio Ursal March 16, 1992 – February 2, 1999February 2, 1994Celso Gangan March 25, 1994 – February 2, 2001Fidel V. Ramos June 30, 1992 – June 30, 1998February 2, 1997Raul Flores February 3, 1997 – February 2, 2004February 2, 1999Emmanuel Dalman February 3, 1999 – February 2, 2006Joseph Estrada June 30, 1998 – January 20, 2001February 2, 2001Guillermo Carague February 2. 2001 – February 2, 2008Gloria Macapagal Arroyo January 20, 2001 – June 30, 2010February 2, 2004Reynaldo Villar February 7, 2004 – February 2, 2008 Evelyn San Buenaventura January 8, 2010 – February 2, 2011February 2, 2006Juanito Espino Jr. May 11, 2006 – February 2, 2013February 2, 2008Reynaldo Villar February 2, 2008 – April 5, 2011 Maria Gracia Pulido Tan April 5, 2011 – February 2, 2015February 2, 2011Heidi Mendoza April 18, 2011 – November 11, 2015 Isabel Dasalla-Agito January 16. 2016 – February 2, 2018Benigno Aquino IIIJune 30, 2010 – June 30, 2016February 2, 2013Rowena Guanzon March 18, 2013 – January 2014 Jose Fabia May 2, 2014 – February 2, 2020February 2, 2015Michael Aguinaldo March 24, 2015 – February 2, 2022February 2, 2018Roland Pondoc February 6, 2018 – February 2, 2025Rodrigo Duterte June 30, 2016 – June 30, 2022February 2, 2020Mario Lipana January 26, 2022 – presentFebruary 2, 2022Rizalina Justol February 17 – June 1, 2022 Jose Calida July 4 – October 4, 2022 Gamaliel Cordoba October 21, 2022 – presentBongbong MarcosJune 30, 2022 – presentFebruary 2, 2025Douglas Michael Mallillin February 10, 2025 –present
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
External links
The Official Website of the Commission on Audit