Commission on Audit (Philippines)

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Commission on Audit
Komisyon ng Pagsusuri
Commission on Audit.svg
FormationFebruary 2, 1987
HeadquartersNational Building, Commission on Audit Compound, Commonwealth Avenue, Diliman, Quezon City
Chairperson
Atty. Michael G. Aguinaldo
Budget
₱12.46 billion (2020)[1]
Websitewww.coa.gov.ph

The Commission on Audit (COA; Filipino: 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.[2]

The Commission on Audit is a creation of the 1987 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.

Composition[]

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 Appointment, for a term of seven years without reappointment.[3]

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

Members[]

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). Each seven-year term is denoted by alternating black and gray bars in the table below.

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.[4]

Incumbents[]

Name Term began Term scheduled to end Position Appointed by
Michael G. Aguinaldo March 24, 2015 February 2, 2022 Chairman Benigno Aquino III
Roland C. Pondoc February 6, 2018 February 2, 2025 Commissioner Rodrigo Duterte
vacant February 2, 2027 Commissioner

Former auditor generals[]

Auditor General Appointed by
Jaime Hernandez Manuel L. Quezon
Serafin Marabut
Manuel Agregado Sergio Osmeňa
Pedro Gimenez Ramon Magsaysay
Mel Mathay Ferdinand Marcos

Former members of the Commission on Audit[]

Since 1987
Tenure started Chairman (1st line) Commissioner (2nd line) Commissioner (3rd line) Appointed by
March 10, 1986 Teofisto Guingona Jr. vacant vacant Corazon Aquino
April 1986 Eufemio C. Domingo
February 2, 1987 Bartolome C. Fernandez Jr.
March 1987 Eufemio C. Domingo Alberto P. Cruz
February 2, 1990 Rogelio B. Espiritu
February 2, 1992 vacant
March 16, 1992 Sofronio B. Ursal
April 1993 Pascacio S. Banaria Fidel V. Ramos
February 2, 1994 vacant
March 25, 1994 Celso D. Gangan
February 2, 1997 Raul C. Flores
February 2, 1999 Emmanuel M. Dalman Joseph Estrada
February 2, 2001 Guillermo N. Carague Gloria Macapagal Arroyo
February 2, 2004 vacant
February 7, 2004 Reynaldo A. Villar
February 2, 2006 vacant
May 11, 2006 Juanito G. Espino Jr.
February 2, 2008 vacant
June 10, 2008 Reynaldo A. Villar vacant
January 8, 2010 Evelyn R. San Buenaventura
April 5, 2011 Ma. Gracia M. Pulido-Tan Benigno Aquino III
February 2, 2011 vacant
April 18, 2011 Heidi Mendoza
February 2, 2013 vacant
March 18, 2013 Rowena Guanzon
January 2014 vacant
May 2, 2014 Jose A. Fabia
February 2, 2015 vacant
March 24, 2015 Michael G. Aguinaldo
November 11, 2015 vacant
January 18, 2016 Isabel B. Dasalla-Agito
February 2, 2018 vacant Rodrigo Duterte
February 6, 2018 Roland C. Pondoc
February 2, 2020 vacant
February 2, 2022 Term ends

See also[]

References[]

  1. ^ Aika Rey (January 8, 2020). "Where will the money go?". Rappler. Retrieved May 29, 2020.
  2. ^ Section 2(1), Article IX-D, Constitution of the Philippines.
  3. ^ Section 1(1) & (2), Article IX-D, Constitution of the Philippines
  4. ^ Punay, Edu. "SC voids appointment of ex-COA chief Villar". Philstar.com. Retrieved August 26, 2021.

External links[]

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