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Commission on Audit

Philippine independent constitutional commission

Summary

Philippine independent constitutional commission

Field	Value
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	Diliman, Quezon City
chief1_name	Atty. Gamaliel Cordoba
chief1_position	Chairperson
employees	8,065 (2024)
budget	billion (2020)
website

Komisyon sa Awdit 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.

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

Position	Line	Picture	Name	Tenure started	Term scheduled to end	Appointed by
Chairman	1st	[[File:Gamaliel Cordoba (cropped).png	100px]]	Gamaliel Cordoba	October 21, 2022	February 2, 2029	Bongbong Marcos
Commissioner	2nd	[[File:Comm Lipana03282022.png	100px]]	Mario Lipana	January 26, 2022	February 2, 2027	Rodrigo Duterte
Commissioner	3rd	[[File:Commissioner_Douglas_Michael_N._Mallillin.png	133x133px	Official Portrait]]	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.

Image	Auditor General	Term	Appointed by
[[File:Hon. Jaime Hernández.jpg	100px]]	Jaime Hernandez	1935–1941	Manuel L. Quezon
[[File:Serafin Marabut.jpg	100px]]	Serafin Marabut	1940s
[[File:Teofilo Sison.jpg	100px]]	Teofilo Sison	1940s	Jose P. Laurel
	Manuel Agregado	1940s	Sergio Osmeña
[[File:Secretary of National Defense Sotero Cabahug (cropped).jpg	100px]]	Sotero Cabahug	1945–1946	Manuel Roxas
	Manuel Agregado	1946–1957	Elpidio Quirino
	Pedro Gimenez	1957–1965	Carlos P. Garcia
[[File:Ismael Mathay Sr.jpg	100px]]	Ismael Mathay Sr.	January 23, 1965 – September 19, 1975	Ferdinand Marcos

Membership history since 1987

Term started	Chairman (Line 1)	Commissioner (Line 2)	Commissioner (Line 3)	Appointed by
			Eufemio Domingo	Corazon Aquino
February 2, 1990	Rogelio Espiritu
February 2, 1992	Sofronio Ursal
February 2, 1994	Celso Gangan	Fidel V. Ramos
February 2, 1997
February 2, 1999	Emmanuel Dalman	Joseph Estrada
February 2, 2001	Guillermo Carague	Gloria Macapagal Arroyo
February 2, 2004	Reynaldo Villar
February 2, 2006	Juanito Espino Jr.
February 2, 2008	Reynaldo Villar
February 2, 2011	Heidi Mendoza	Benigno Aquino IIIJune 30, 2010 – June 30, 2016
February 2, 2013	Rowena Guanzon
February 2, 2015	Michael Aguinaldo
February 2, 2018	Roland Pondoc	Rodrigo Duterte
February 2, 2020	Mario Lipana
February 2, 2022	Rizalina Justol
Bongbong MarcosJune 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.

References

[[Department of Budget and Management]]. "Staffing Summary Fiscal Year 2025".
(8 January 2020). "Where will the money go?". [[Rappler]].
(2013). "Mga Pangalan ng Tanggapan ng Pamahalaan sa Filipino".
Section 2(1), Article IX-D, Constitution of the Philippines.
Section 1(1) & (2), Article IX-D, Constitution of the Philippines
Punay, Edu. "SC voids appointment of ex-COA chief Villar".
(September 19, 2024). "Supreme Court reins in COA: Auditors cannot impose penalties". [[The Philippine Star]].

Wikipedia Source

This article was imported from Wikipedia and is available under the Creative Commons Attribution-ShareAlike 4.0 License. Content has been adapted to SurfDoc format. Original contributors can be found on the article history page.

constitutional-commissions-of-the-philippines government-audit supreme-audit-institutions 1899-establishments-in-the-philippines

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