Commission on Audit (Philippines)

Commission on Audit
*Komisyon sa Awdit*
Formation	May 8, 1899
Headquarters	National Building, Commission on Audit Compound, Commonwealth Avenue, Diliman, Quezon City
Membership	1 chairperson, 2 commissioners
Chairperson	Atty. Gamaliel Cordoba
Budget	₱12.46 billion (2020)[1]
Website	www.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 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.

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

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

Current composition

Current composition
Position	Line	Name	Tenure started	Tenure scheduled to end	Appointed by
Chairman	1st	Gamaliel Cordoba	October 21, 2022	February 2, 2025	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 auditor generals


Auditor General	Term	Appointed by
Jaime Hernandez	—	Manuel L. Quezon
Serafin Marabut	—	Manuel L. Quezon
Manuel Agregado	—	Sergio Osmeňa
Sotero Cabahug	1945–1946	Manuel Roxas
Pedro Gimenez	—	Ramon Magsaysay
Mel Mathay	1972–1981	Ferdinand Marcos

Former members of the Commission on Audit


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, 2022
February 2, 1990			Rogelio Espiritu February 2, 1990 – February 2, 1997
February 2, 1992		Vacant February 2 – March 16, 1992 Sofronio Ursal March 16, 1992 – February 2, 1999
February 2, 1994	Vacant February 2 – March 25, 1994 Celso Gangan March 25, 1994 – February 2, 2001			Fidel V. Ramos June 30, 1992 – June 30, 1998
February 2, 1997			Vacant February 2–3, 1997 Raul Flores February 3, 1997 – February 2, 2004	Fidel V. Ramos June 30, 1992 – June 30, 1998
February 2, 1999		Vacant February 2–3, 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			Vacant February 2–7, 2004 Reynaldo Villar February 7, 2004 – February 2, 2008 Vacant February 2, 2008 – January 8, 2010 Evelyn San Buenaventura January 8, 2010 – February 2, 2011
February 2, 2006		Vacant February 2 – May 11, 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			Vacant February 2 – April 18, 2011 Heidi Mendoza April 18, 2011 – November 11, 2015 Vacant November 11, 2015 – January 16, 2016 Isabel Dasalla-Agito January 16. 2016 – February 2, 2018	Benigno Aquino III June 30, 2010 – June 30, 2016
February 2, 2013		Vacant February 2 – March 18, 2013 Rowena Guanzon March 18, 2013 – January 2014 Vacant January – May 2, 2014 Jose Fabia May 2, 2014 – February 2, 2020
February 2, 2015	Vacant February 2 – March 24, 2015 Michael Aguinaldo March 24, 2015 – February 2, 2022
February 2, 2018			Vacant February 2–6, 2018 Roland Pondoc February 6, 2018 – present	Rodrigo Duterte June 30, 2016 – June 30, 2022
February 2, 2020		Vacant February 2, 2020 – January 26, 2022 Mario Lipana January 26, 2022 – present
February 2, 2022	Vacant February 2–17, 2022 Rizalina Justol February 17 – June 1, 2022 Vacant June 1 – July 4, 2022 Jose Calida July 4 – October 4, 2022 Vacant October 4, 2022 – October 21, 2022 Gamaliel Cordoba October 21, 2022 – present
February 2, 2022				Bongbong Marcos June 30, 2022 – present
February 2, 2025			TBD	Bongbong Marcos June 30, 2022 – present

References

Aika Rey (January 8, 2020). "Where will the money go?". Rappler. Retrieved May 29, 2020.
"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.
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". Philstar.com. Retrieved August 26, 2021.

External links

The Official Website of the Commission on Audit

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[2020budget-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.