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Commission on Audit (Philippines)

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Commission on Audit
Komisyon ng Pagsusuri
Agency overview
FormedMay 8, 1899
Preceding agencies
  • Office of the Auditor of the Philippines Islands
  • Bureau of the Insular Auditor
  • Bureau of Audits
  • General Auditing Office
Typeconstitutional commission
Jurisdictionnational
HeadquartersNational Building, Commission on Audit Compound, Commonwealth Avenue, Diliman, Quezon City
Annual budget₱12.46 billion (2020)[1]
Websitewww.coa.gov.ph

The Commission on Audit (COA; Filipino: Komisyon sa Awdit[2]) 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.[3]

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

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Description

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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.[4]

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.[5]

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.

Powers

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In Jess Christoper S. Biong v. Commission on Audit, the High Tribunal ruled that the COA's audit power does not include the imposition of administrative penalties by its auditors upon culpable public officers.[6]

Current composition

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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

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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.

Auditor General Term Appointed by
Jaime Hernandez 1935–1941 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

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Term started Chairman (Line 1) Commissioner (Line 2) Commissioner (Line 3) Appointed by
February 2, 1987

Teofisto Guingona Jr.

March 10, 1986 – March 1987

Eufemio Domingo

March 1987 – April 1993

Pascacio Banaria

April 1993 – February 2, 1994

Bartolome Fernandez Jr.

February 2, 1987 – February 2, 1992
Eufemio Domingo
April 1986 – March 1987

Alberto Cruz

March 1987 – February 2, 1990
Corazon Aquino
February 25, 1986 – June 30, 1992
February 2, 1990 Rogelio Espiritu
February 2, 1990 – February 2, 1997
February 2, 1992 Sofronio Ursal
March 16, 1992 – February 2, 1999
February 2, 1994 Celso Gangan
March 25, 1994 – February 2, 2001
Fidel V. Ramos
June 30, 1992 – June 30, 1998
February 2, 1997

Raul Flores

February 3, 1997 – February 2, 2004
February 2, 1999 Emmanuel Dalman
February 3, 1999 – February 2, 2006
Joseph Estrada
June 30, 1998 – January 20, 2001
February 2, 2001 Guillermo Carague
February 2. 2001 – February 2, 2008
Gloria Macapagal Arroyo
January 20, 2001 – June 30, 2010
February 2, 2004 Reynaldo Villar
February 7, 2004 – February 2, 2008

Evelyn San Buenaventura

January 8, 2010 – February 2, 2011
February 2, 2006 Juanito Espino Jr.
May 11, 2006 – February 2, 2013
February 2, 2008 Reynaldo Villar
February 2, 2008 – April 5, 2011

Ma. Gracia Pulido-Tan

April 5, 2011 – February 2, 2015
February 2, 2011 Heidi Mendoza
April 18, 2011 – November 11, 2015

Isabel Dasalla-Agito

January 16. 2016 – February 2, 2018
Benigno Aquino III

June 30, 2010 – June 30, 2016

February 2, 2013 Rowena Guanzon
March 18, 2013 – January 2014

Jose Fabia

May 2, 2014 – February 2, 2020
February 2, 2015 Michael Aguinaldo
March 24, 2015 – February 2, 2022
February 2, 2018 Roland Pondoc
February 6, 2018 – present
Rodrigo Duterte
June 30, 2016 – June 30, 2022
February 2, 2020 Mario Lipana
January 26, 2022 – present
February 2, 2022 Rizalina Justol
February 17 – June 1, 2022

Jose Calida

July 4 – October 4, 2022

Gamaliel Cordoba

October 21, 2022 – present
Bongbong Marcos

June 30, 2022 – present

February 2, 2025 To be announced

See also

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References

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  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.
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