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Commission on Audit

{{Short description|Philippine independent constitutional commission}}

{{Use mdy dates|date=May 2020}}

{{Use Philippine English|date=November 2022}}

{{about|a Philippine government agency||Audit Commission (disambiguation)}}{{Infobox government agency

| name = Commission on Audit
Komisyon sa Awdit

| logo = Commission on Audit.svg

| formed = May 8, 1899

|image = File:9911Commission_on_Audit_of_the_Philippines_08.jpg

| preceding1 = Office of the Auditor of the Philippines Islands

| preceding2 = Bureau of the Insular Auditor

| preceding3 = Bureau of Audits

| preceding4 = General Auditing Office

| agency_type = constitutional commission

| jurisdiction = national

| headquarters = National Building, Commission on Audit Compound, Commonwealth Avenue, Diliman, Quezon City

| leader_title = Chairperson

| leader_name = Atty. Gamaliel Cordoba

| membership = 1 chairperson, 2 commissioners

| employees = 8,065 (2024){{Cite web |last=Department of Budget and Management |title=Staffing Summary Fiscal Year 2025 |url=https://www.dbm.gov.ph/wp-content/uploads/Staffing/STAFFING2025/STAFFING-SUMMARY-2025.pdf|access-date=April 24, 2025}}

| budget = {{Philippine peso|12.46}} billion (2020){{cite news |author1=Aika Rey |title=Where will the money go? |url=https://www.rappler.com/newsbreak/in-depth/238933-where-will-money-go-2020-budget |access-date=29 May 2020 |publisher=Rappler |date=8 January 2020}}

| website = {{URL|www.coa.gov.ph}}

}}

{{Politics of Philippines}}

The Commission on Audit (COA; {{langx|fil|Komisyon sa Awdit}}{{Cite web|url=https://kwf.gov.ph/wp-content/uploads/2015/12/Mga-ng-Pangalan-Tanggapan-sa-Filipino2.pdf|title=Mga Pangalan ng Tanggapan ng Pamahalaan sa Filipino|date=2013|website=Komisyon sa Wikang Filipino|language=fil|access-date=March 27, 2018|archive-date=March 29, 2017|archive-url=https://web.archive.org/web/20170329025354/http://kwf.gov.ph/wp-content/uploads/2015/12/Mga-ng-Pangalan-Tanggapan-sa-Filipino2.pdf|url-status=live}}) 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.{{Cite web|last=Punay|first=Edu|title=SC voids appointment of ex-COA chief Villar|url=https://www.philstar.com/metro/2012/06/09/815171/sc-voids-appointment-ex-coa-chief-villar|access-date=2021-08-26|website=Philstar.com}}

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=

class="wikitable sortable" style="background-color:#FDFDFD;text-align:center;font-size:90%;border:1pt solid grey;"

|+Current composition

colspan="1" |Position

! Line

!Picture

!Name

! colspan="1" |Tenure started

! Term scheduled to end

!Appointed by

Chairman1st100pxGamaliel CordobaOctober 21, 2022February 2, 2029Bongbong Marcos
Commissioner2nd100pxMario G. LipanaJanuary 26, 2022February 2, 2027Rodrigo Duterte
Commissioner3rdDouglas Michael MallillinFebruary 10, 2025February 2, 2032Bongbong 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.

class="wikitable"

|+

!Auditor General

!Term

!Appointed by

Jaime Hernandez

|1935–1941

| rowspan="2" |Manuel L. Quezon

Serafin Marabut

|1940s

Teofilo Sison

|1940s

|Jose P. Laurel

Manuel Agregado

|1940s

|Sergio Osmeña

Sotero Cabahug

|1945–1946

|Manuel Roxas

Manuel Agregado

|1946–1957

|Elpidio Quirino

Pedro Gimenez

|1957–1965

|Carlos P. Garcia

Ismael Mathay Sr.

|January 23, 1965–September 19, 1975

|Ferdinand Marcos

= Membership history since 1987 =

class="wikitable" style="font-size:95%;"

|+

!Term started

! width="25%" |Chairman (Line 1)

! width="25%" |Commissioner (Line 2)

! width="25%" |Commissioner (Line 3)

! width="15%" |Appointed by

{{no wrap|February 2, 1987}}

| rowspan="3" |

Teofisto Guingona Jr.

:March 10, 1986 – March 1987

Eufemio Domingo

:March 1987 – April 1993

Pascacio Banaria

:April 1993 – February 2, 1994

| rowspan="2" |

Bartolome Fernandez Jr.

:February 2, 1987 – February 2, 1992

|Eufemio Domingo

:April 1986 – March 1987

Alberto Cruz

:March 1987 – February 2, 1990

| rowspan="3" |Corazon Aquino

:February 25, 1986 – June 30, 1992

February 2, 1990

| rowspan="3" |Rogelio Espiritu

:February 2, 1990 – February 2, 1997

February 2, 1992

| rowspan="3" |Sofronio Ursal

:March 16, 1992 – February 2, 1999

February 2, 1994

| rowspan="3" |Celso Gangan

:March 25, 1994 – February 2, 2001

| rowspan="2" |Fidel V. Ramos

:June 30, 1992 – June 30, 1998

February 2, 1997

| rowspan="3" |

Raul Flores

:February 3, 1997 – February 2, 2004

February 2, 1999

| rowspan="3" |Emmanuel Dalman

:February 3, 1999 – February 2, 2006

|Joseph Estrada

:June 30, 1998 – January 20, 2001

February 2, 2001

| rowspan="3" |Guillermo Carague

:February 2. 2001 – February 2, 2008

| rowspan="4" |Gloria Macapagal Arroyo

:January 20, 2001 – June 30, 2010

February 2, 2004

| rowspan="3" |Reynaldo Villar

:February 7, 2004 – February 2, 2008

Evelyn San Buenaventura

:January 8, 2010 – February 2, 2011

February 2, 2006

| rowspan="3" |Juanito Espino Jr.

:May 11, 2006 – February 2, 2013

February 2, 2008

| rowspan="3" |Reynaldo Villar

:February 2, 2008 – April 5, 2011

Ma. Gracia Pulido-Tan

:April 5, 2011 – February 2, 2015

February 2, 2011

| rowspan="3" |Heidi Mendoza

:April 18, 2011 – November 11, 2015

Isabel Dasalla-Agito

:January 16. 2016 – February 2, 2018

| rowspan="3" |Benigno Aquino III

June 30, 2010 – June 30, 2016
February 2, 2013

| rowspan="3" |Rowena Guanzon

:March 18, 2013 – January 2014

Jose Fabia

:May 2, 2014 – February 2, 2020

February 2, 2015

| rowspan="3" |Michael Aguinaldo

:March 24, 2015 – February 2, 2022

February 2, 2018

| rowspan="4" |Roland Pondoc

:February 6, 2018 – February 2, 2025

| rowspan="3" |Rodrigo Duterte

:June 30, 2016 – June 30, 2022

February 2, 2020

| rowspan="4" |Mario Lipana

:January 26, 2022 – present

rowspan="2" |February 2, 2022

| rowspan="3" |Rizalina Justol

:February 17 – June 1, 2022

Jose Calida

:July 4 – October 4, 2022

Gamaliel Cordoba

:October 21, 2022 – present

rowspan="2" |Bongbong Marcos
June 30, 2022 – present
February 2, 2025

|Douglas 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.{{cite news |last1=Laqui |first1=Ian |date=September 19, 2024 |title=Supreme Court reins in COA: Auditors cannot impose penalties |url=https://www.philstar.com/headlines/2024/09/19/2386440/supreme-court-reins-coa-auditors-cannot-impose-penalties |accessdate=September 19, 2024 |work=The Philippine Star}}

See also

References

{{reflist}}

External links

  • {{commonscat-inline}}
  • [http://www.coa.gov.ph/ The Official Website of the Commission on Audit]

{{Philippines topics}}

{{DEFAULTSORT:Commission On Audit}}

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Category:Supreme audit institutions