Commission on Audit (Philippines)

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The Commission on Audit (Filipino: Komisyon sa Awdit, abbreviated as 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.

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. On April 18, 2008, President Gloria Macapagal-Arroyo appointed Reynaldo Villar as chairman of the Commission until February 2, 2011, in lieu of the retiring Guillermo Carague.

Functions

The Commission has the power, authority and duty to examine, audit and settle all accounts and expenditures of the funds and properties of the Philippine government. Towards that end, it has the exclusive authority to define the scope, techniques and methods of its auditing and examination procedures. It also may prevent and disallow irregular, unnecessary, excessive, extravagant or unconscionable expenditures, or uses of government funds and properties.

History

In 1983 the Commission hosted XI INCOSAI, the eleventh triennial convention of the International Organization of Supreme Audit Institutions.

Members

Current

Name	Term started	Term scheduled to end	Position	Appointed by
Ma. Gracia M. Pulido Tan	April 18, 2011	February 2, 2015	Chairperson	Benigno Aquino III
Heidi L. Mendoza	April 18, 2011	February 2, 2018	Commissioner	Benigno Aquino III
Maria Rowena Amelia V. Guanzon	March 8, 2013	February 2, 2020	Commissioner	Benigno Aquino III

External links

• "The Official Website of the Commission on Audit". Retrieved 2008-03-23.