Civil Service Commission

The Civil Service Commission (CSC) is the central personnel agency of the Philippine
government. One of the three independent constitutional commissions with adjudicative
responsibility in the national government structure, it is also tasked to render final arbitration on
disputes and personnel actions on Civil Service matters.

History

The civil service system in the Philippines was formally established under Public Law
No. 5 in 1900 by the Second Philippine Commission. Under the leadership of American William
Howard Taft, the Second Philippine Commission passed a law, Public Law No. 5, on the
establishment of a system to secure an efficient civil service in the country on March 16, 1900

Civil service system in the Philippines was formally established under Public Law No.
5 ("An Act for the Establishment and Maintenance of Our Efficient and Honest Civil Service in the
Philippine Island") in 1900 by the Second Philippine Commission. A Civil Service Board was
created composed of a Chairman, a Secretary and a Chief Examiner. The Board administered
civil service examinations and set standards for appointment in government service. It was
reorganized into a Bureau in 1905.

The 1935 Philippine Constitution firmly established the merit system as the basis for
employment in government. The following years also witnessed the expansion of the Bureau’s
jurisdiction to include the three branches of government: the national government, local
government and government corporations.

In 1959, Republic Act 2260, otherwise known as the Civil Service Law, was
enacted. This was the first integral law on the Philippine bureaucracy, superseding the scattered
administrative orders relative to government personnel administration issued since 1900. This
Act converted the Bureau of Civil Service into the Civil Service Commission with department
status.

In 1975, Presidential Decree No. 807 (The Civil Service Decree of the Philippines)
redefined the role of the Commission as the central personnel agency of government. Its
present mandate is derived from Article IX-B of the 1987 Constitution which was given effect
through Book V of Executive Order No. 292 (The 1987 Administrative Code). The Code
essentially reiterates existing principles and policies in the administration of the bureaucracy
and recognizes, for the first time, the right of government employees to self-organization and
collective negotiations under the framework of the 1987 Constitution.

Vision, Mission, Values

 2030 AGENCY VISION

CSC shall be globally recognized as a center of excellence for strategic HR and OD

 CORE PURPOSE
Gawing Lingkod Bayani ang Bawat Kawani
(To make every civil servant a servant hero)
  CORE VALUES
Love of God and Country
Excellence
Integrity

Objectives

The objectives of a civil service system is:

1. to encourage, promote and strengthen professionalism and efficiency in public

service;

2. to give opportunities to qualified and competent men and women who have
passed corresponding civil service examinations;

3. to give preference to civil service eligible over those who are not and who are
mere political proteges; and

4. in the process, to serve the people with a high level of competence, dedication
and patriotism.

Composition and Qualifications

The Civil Service shall be administered by the Civil Service Commission composed
of a Chairman and two commissioners who shall be (1) natural-born citizens of the Philippines
and, (2) at the time of their appointment, at least thirty-five years of age, (3) with proven capacity
for public administration, and (4) must not have been candidates for any elective position in the
elections immediately preceding their appointment.

The Chairman and the Commissioners shall be appointed by the President with the
consent of the Commission on Appointments for a term of seven years without reappointment.
Of those first appointed, the Chairman shall hold office for seven years, a Commissioner for five
years, and another Commissioner for three years, without reappointment. Appointment to any
vacancy shall be only for the unexpired term of the predecessor. In no case shall any Member
be appointed or designated in a temporary or acting capacity.

Coverage of Civil Service System

The civil service embraces the following:

1. All branches, subdivisions, instrumentalities, and agencies of the Government;

2. All government-owned or controlled-corporations with original charters, which refer to

corporations which have been created by special law, or granted legislative charters, not
through the general corporation law. (National Service Corporation c. NLRC, 186 SCRA
122)
Test to determine whether a government-owned or controlled-corporation is subject to the Civil
Service Law:

The test is under what law was it created.

Not subject to the Civil Service Subject to the Civil Service.

If a corporation is created under If it is created by special charter

corporation law.

Appointments

Appointments in the civil service shall be made only according to merit and fitness to
be determined, as far as practicable, and, except to positions which are policy-determining,
primarily confidential, or highly technical, by competitive examination.

The following are exempted from competitive examinations:

Policy- determining A position held by one whose duty is to formulate policies and
position guidelines of the government.

Primarily confidential A position held by one in whom personal trust and confidence is
position reposed by the appointing power.
Highly technical A position held by one possessing superior technical training.
position

Removal or Suspension

An officer/employee of the Civil Service cannot be removed or suspended. Art. IX

Sec 2(3) of the 1987 Constitution provides that “No officer or employee of the civil service shall
be removed or suspended except for cause provided by law.”

What is the assurance that security of tenure is protected?

In addition to Sec 2(3), the Administrative Code of 1987 lays down the following rules:

1. The grounds for discipline of civil servants are enumerated in Sec. 46, Book V(A).
2. The procedure of investigation is likewise provided in Sec. 46.
3. During the pendency of his administrative investigation the employee charged shall be
subject to preventive suspension.
4. The preventive suspension shall, however, be lifted after ninety days if he is not a
presidential appointee unless the delay in the investigation is imputable to him.
Electioneering or Partisan Political Campaign

As a rule, no officer or employee in the civil service shall engage, directly or indirectly, in
any electioneering or partisan political campaign.

However, the said prohibition does not prevent any officer or employee from
expressing his views on current political problems, or from mentioning his views on current
political problems or issues, or from mentioning names of candidates for public office whom he
supports.

Partisan Political Activity

Partisan political activity is the active support for or affiliation with the cause of
apolitical party or candidate. This would include, among others, being a candidate for any
political convention, being an officer or member of any political committee, party, organization,
delivering speeches, canvassing or soliciting votes or political support or contributions for any
political party or candidate or, in general, becoming actively identified with the success or failure
of any candidate/s for election to public office.

Exempted from the Prohibition Against Partisan Political Activity:

Members of the Cabinet are exempted from the prohibition against political activity
for the reason that they were appointed by the President precisely to support him and his
administration in all undertakings where they could contribute their skill, experience and political
influence.

Right to Self-organization

Government employees are entitled to the right to self-organization. Art IX, Sec 2(5)
provides that the right to self-organization shall not be denied to government employees.
However, this right does not include the right to strike.

Temporary Appointment

Art IX, Sec 2(6) provided that temporary employees of the Government shall be given
such protection as may be provided by law. However, secure of tenure does not apply to
temporary appointee.

Functions of the Civil Service Commission

According to Art. IX, Sec 3, the Civil Service Commission, as the central personnel
agency of the Government, shall establish a career service and adopt measures:

1. To promote morale, efficiency, integrity, responsiveness, progressiveness, and courtesy

in the civil service;
2. It shall strengthen the merit and rewards system, integrate all human resources
development programs for all levels and ranks;
3. To institutionalize a management climate conducive to public accountability.
 4. It shall submit to the President and the Congress an annual report on its personnel
programs.

Oath or Affirmation

According to Art. IX, Section 4, all public officers and employees shall take an oath
or affirmation to uphold and defend this Constitution.

Section 5. The Congress shall provide for the standardization of compensation of government
officials and employees, including those in government-owned or controlled corporations with
original charters, taking into account the nature of the responsibilities pertaining to, and the
qualifications required for, their positions.

Section 6. No candidate who has lost in any election, shall within one year after such election,
be appointed to any office in the Government or any Government-owned or controlled
corporations or in any of their subsidiaries.

Section 7. No elective official shall be eligible for appointment or designation in any capacity to
any public office or position during his tenure.

Unless otherwise allowed by law or by the primary functions of his position, no appointive official
shall hold any other office or employment in the Government or any subdivision, agency or
instrumentality thereof, including Government-owned or controlled corporations or their
subsidiaries.

The officials who are not eligible for appointment or designation in any capacity to any public
office or position, are the following:

1. Prohibits elective officials from accepting any other appointment or designation in any
capacity to any public office or position during their tenure.

2. Prohibits appointive official shall hold any other office or employment in the Government
or any subdivision, agency or instrumentality thereof, including Government-owned or
controlled corporations or their subsidiaries.

Section 8. No elective or appointive public officer or employee shall receive additional, double,
or indirect compensation, unless specifically authorized by law, nor accept without the consent
of the Congress, any present, emolument, office, or title of any kind from any foreign
government.

Exception:

Except when said elective or appointive public official and employee is specifically
authorized by law to receive said additional, double or indirect compensation.

Commission on Elections
The Commission on Elections was created by a 1940 amendment to the 1935 Constitution. Its
membership was enlarged and its powers expanded by the 1973 and 1987 Constitutions. The
Commission exercises not only administrative, but judicial and quasi-judicial powers.

History

The Executive Bureau

Before the creation of the Commission, supervision over the conduct of elections was vested in
the Executive Bureau, an office under the Department of Interior and later directly vested in the
Department itself when the Executive Bureau was abolished.

There was, however, general dissatisfaction over the manner in which elections were conducted
under the supervision of the Secretary of the Interior. There was growing suspicion that
Secretaries of the Interior administered election laws not for the purpose of securing honest and
free elections, but to serve the political interest of the party in power to which they belonged.
They were never entirely free from suspicion of acting with partisan bias.

The close official relationship between the president and the Secretary of the Interior bred
suspicion that elections served the incumbent Secretary's political interest. The Secretary of the
Interior was directly responsible to the President and his tenure of office was dependent not only
on the pleasure of the President, but also upon the President's own continuance in office. This
set-up only induced increasing distrust in the verdict at the polls.

Statutory Commission

The situation impelled the National Assembly to propose the creation by constitutional
amendment of a Commission on Elections composed of a Chairman and two members to take
over the functions of the Secretary of the Interior relative to elections.

By constitutional amendment ratified by the Filipino people in a plebiscite held on June 17,
1940, all functions heretofore exercised by the Secretary of the Interior relative to the conduct of
elections were transferred to the Commission. However, as the amendment could not be made
effective in time for the 1940 elections, the National Assembly through Commonwealth Act No.
607 created a statutory Commission on Elections, giving thereto the same powers which the
Commission would have under the Constitution. The act became effective upon its approval on
August 22, 1940. The Commission immediately functioned on September 14, 1940, and
supervised the December 10, 1940 elections.

Constitutional Commission

The constitutional amendment creating the Commission was finally approved on December 2,
1940. On June 21, 1941, the Commonwealth Act No. 657 was enacted reorganizing the
Commission as a constitutional body. The members of the statutory Commission continued as
member of the constitutional Commission. The subordinate personnel, records, documents, and
property together with its unexpected balance in the appropriation were likewise transferred to
the newly-organized Commission.

The Chairman and Members of the Commission had a term of nine years each - a member
being replaced every three years- except those first appointed who were given nine, six and
three-years terms, respectively.

The 1973 Constitution enlarged the membership of the Commission from three to nine but
reduced their term of office from nine to seven years.

Mission
We, the guardians of the sovereign will of the Filipino people commit ourselves to conduct
clean, credible, free, honest, orderly and modernized electoral exercises and to empower the
electorate toward a vibrant Philippine democracy.

Vision
Empowered, independent and fully modernized institution ensuring credible elections in strong
partnership with an enlightened citizenry.

Values Statement
In pursuit of our mission, we shall be guided by the highest standard of integrity, honesty,
accountability, impartiality, and transparency. We are driven by the values of respect, teamwork,
and achievement.

Section 1. (1) There shall be a Commission on Elections composed of a Chairman and six
Commissioners who shall be natural-born citizens of the Philippines and, at the time of their
appointment, at least thirty-five years of age, holders of a college degree, and must not have
been candidates for any elective positions in the immediately preceding elections. However, a
majority thereof, including the Chairman, shall be members of the Philippine Bar who have been
engaged in the practice of law for at least ten years. (2) The Chairman and the Commissioners
shall be appointed by the President with the consent of the Commission on Appointments for a
term of seven years without reappointment. Of those first appointed, three Members shall hold
office for seven years, two Members for five years, and the last Members for three years,
without reappointment. Appointment to any vacancy shall be only for the unexpired term of the
predecessor. In no case shall any Member be appointed or designated in a temporary or acting
capacity.

Composition and Qualifications

Commission on Elections is composed of a Chairman and six Commissioners who shall be (1)
natural-born citizens of the Philippines and (2) at least thirty-five years of age, (3) holders of a
college degree, and (4) must not have been candidates for any elective positions in the
immediately preceding elections.

However, a majority thereof, including the Chairman, shall be members of the Philippine Bar
who have been engaged in the practice of law for at least ten years.

They are appointed by the President with the consent of the Commission on Appointments for a
term of seven years without reappointment.

Section 2. The Commission on Elections shall exercise the following powers and functions:

1. Enforce and administer all laws and regulations relative to the conduct of an election,
plebiscite, initiative, referendum, and recall.
2. Exercise exclusive original jurisdiction over all contests relating to the elections, returns,
and qualifications of all elective regional, provincial, and city officials, and appellate
jurisdiction over all contests involving elective municipal officials decided by trial courts
of general jurisdiction, or involving elective barangay officials decided by trial courts of
limited jurisdiction.

Decisions, final orders, or rulings of the Commission on election contests involving

elective municipal and barangay offices shall be final, executory, and not appealable.

3. Decide, except those involving the right to vote, all questions affecting elections,
including determination of the number and location of polling places, appointment of
election officials and inspectors, and registration of voters.
4. Deputize, with the concurrence of the President, law enforcement agencies and
instrumentalities of the Government, including the Armed Forces of the Philippines, for
the exclusive purpose of ensuring free, orderly, honest, peaceful, and credible elections.
5. Register, after sufficient publication, political parties, organizations, or coalitions which,
in addition to other requirements, must present their platform or program of government;
and accredit citizens' arms of the Commission on Elections. Religious denominations
and sects shall not be registered. Those which seek to achieve their goals through
 violence or unlawful means, or refuse to uphold and adhere to this Constitution, or which
are supported by any foreign government shall likewise be refused registration.

Financial contributions from foreign governments and their agencies to political parties,
organizations, coalitions, or candidates related to elections, constitute interference in
national affairs, and, when accepted, shall be an additional ground for the cancellation of
their registration with the Commission, in addition to other penalties that may be
prescribed by law.

6. File, upon a verified complaint, or on its own initiative, petitions in court for inclusion or
exclusion of voters; investigate and, where appropriate, prosecute cases of violations of
election laws, including acts or omissions constituting election frauds, offenses, and
malpractices.
7. Recommend to the Congress effective measures to minimize election spending,
including limitation of places where propaganda materials shall be posted, and to
prevent and penalize all forms of election frauds, offenses, malpractices, and nuisance
candidacies.
8. Recommend to the President the removal of any officer or employee it has deputized, or
the imposition of any other disciplinary action, for violation or disregard of, or
disobedience to, its directive, order, or decision.
9. Submit to the President and the Congress, a comprehensive report on the conduct of
each election, plebiscite, initiative, referendum, or recall.

Nature of the Powers of the Commission on elections

Being an administrative agency, the powers of the Commission on elections

are supposed to be confined only to executive, quasi-judicial and quasi-legislative powers. In
actual practice, however, the Commission is the sole judge of all contests relating to the
election, returns and qualifications of all regional, provincial and city official which, in effect, is
part of the judicial power or function.

Powers of the Commission on Elections

A.Executive Powers of the Comelec

It shall enforce and administer all laws relative to the conduct of an election, plebiscite, initiative,
referendum, and recall.

The Commission has the following powers:

1. To require compliance with the rules for the filing of certificates of candidacy
2. To take preventive measures to avoid fraud and other election offenses.
3. To supervise registration of voters.
4. To supervise holding of polls.
5. To see to it that votes are canvassed properly.
6. To proclaim the winners.

B. Legislative Powers of the Comelec

It shall issue rules and regulations to implement the election laws. It has the power to exercise
such legislative functions as may be expressly delegated to it by Congress.

The Commission has the following powers:

1. The Commission can issue rules and regulations to implement election laws.
2. To exercise other legislative functions as may be delegated to it by Congress.

C. Judicial Powers of the Comelec

It has the power to resolve all cases or controversies that may arise in the enforcement of
election laws. It is the sole judge of all pre-proclamation disputes and all contests relating to the
elections, returns and qualifications of all regional, provincial and city officials.

It has the power to resolve all cases or controversies arising from the enforcement of election
laws.

To be the sole judge of all contests relative to the elections, returns and qualifications of local
officials.

When can failure of the elections be declared?

It may be declared:

1. When the election in any polling place had been suspended before the hour fixed by law
for the closing of the voting due to force, majeure, violence, terrorism, fraud and other
analogous cases;
2. When the election in any polling place had been suspended before the hour fixed by law
for the closing of the voting on account of force, majeure, violence, terrorism, fraud and
other analogous cases;
3. After the voting and during the preparation and transmission of the election returns or in
the custody or canvass thereof of such election results in a failure to elect due to force,
majeure, violence, terrorism, fraud and other analogous cases;

What is the requirement before the Comelec can conduct a hearing on verified
petition to declare a failure of election?

1. There must be a verified petition t declare a failure of elections;

2. The said petition must show on its face two conditions:

a. That no voting has taken place in the precinct on the date fixed by law, or, even if there
was voting, the election nevertheless results in a failure to elect;
b. The votes not cast would affect the results of the election

Authority of Comelec to Call a Special Election

The authority to call a special election was upheld in Sanchez v. Commission on

Elections on the ground that failure of election justifies the calling of a special election in order to
make the Comelec truly effective in the discharge of its functions. The justification is anchored
on the broader power to insure free, orderly and honest elections so that the will of the
electorate is not defeated.

Jurisdiction of the Comelec Before and After the Proclamation

Jurisdiction of the Comelec Before the Jurisdiction of the Comelec After the
Proclamation ( a Pre-proclamation Proclamation ( Contest )
Controversy )

The jurisdiction of the Comelec over a pre- The jurisdiction of the Comelec is judicial.
proclamation controversy is administrative or Hence, it is governed by the requirements of
quasi-judicial. Hence, it is governed by the judicial due process.
requirements of administrative due process.

Importance of Registering a Political Party

A political party acquires juridical personality from the time it is registers by the Commission on
Elections. If it is not registered, it is merely a group of persons who opted to exercise their right
of association without the benefits derived from the formal act of registration such as the right to
participate under the party-list system.

By being registered, a political party serves notice not only to the Commission on Elections but
also to the people that it exists and that its members and officers adhere to the ideals and
principles outlined in its By-Laws.

Grounds to Refuse Registration

They are following:

1. Religious denominations and sects shall not be registered;

2. Those which seek to achieve their goals through violence and unlawful means shall not
be registered;
3. Those which refuse to uphold and adhere to the Constitution shall also be refused
registration; and
4. Those which are supported by any foreign government.
Prosecution of Cases

Besides the power to prosecute cases of violation of election laws, what are the others powers
of the Comelec?

1. It can file, upon a verified complaint, petitions in court for inclusion or exclusion of voters.
2. It can, on its own initiative, file petitions in court for inclusion or exclusion of voters;
3. It can investigate violation of election laws, including acts or omissions constituting
election frauds, offenses and malpractice
4. It can prosecute cases of violations of election laws, including acts or omissions
constituting election frauds, offenses, and malpractices.

Measures to Minimize Election Spending

Recommend to the Congress effective measures

1. To minimize election spending, and

2. To prevent and penalize all forms of election frauds, offenses, malpractices, and
nuisance candidacies.

Power to Recommend Removal of Any Officer or Employee

The power of the Commission on Elections is

1. To recommend to the President the removal of any officer or employee it has deputized,
2. To recommend the imposition of any other disciplinary action, for violation or disregard
of, or disobedience to, its directive, order, or decision.

Section 3. The Commission on Elections may sit en banc or in two divisions, and shall
promulgate its rules of procedure in order to expedite disposition of election cases, including
pre- proclamation controversies. All such election cases shall be heard and decided in division,
provided that motions for reconsideration of decisions shall be decided by the Commission en
banc.

How shall election cases be held and decided by the Comelec?

The Commission on Elections may sit en banc or in two divisions. Each division is
composed of three members.

The decisions of a division may be subject of a motion for reconsideration to the

commission sitting en banc.

Section 4. The Commission may, during the election period, supervise or regulate the
enjoyment or utilization of all franchises or permits for the operation of transportation and other
public utilities, media of communication or information, all grants, special privileges, or
concessions granted by the Government or any subdivision, agency, or instrumentality thereof,
including any government-owned or controlled corporation or its subsidiary. Such supervision or
regulation shall aim to ensure equal opportunity, time, and space ,and the right to reply,
including reasonable, equal rates therefor, for public information campaigns and forums among
candidates in connection with the objective of holding free, orderly, honest, peaceful, and
credible elections.

Objectives

To ensure equal opportunity, time, and space ,and the right to reply, including reasonable, equal
rates therefor, for public information campaigns and forums among candidates in connection
with the objective of holding free, orderly, honest, peaceful, and credible elections.

Section 5. No pardon, amnesty, parole, or suspension of sentence for violation of election laws,
rules, and regulations shall be granted by the President without the favorable recommendation
of the Commission.

Without the favorable recommendation of the Comelec, the President cannot grant pardon,
amnesty, parole or suspension of sentence.

Section 6. A free and open party system shall be allowed to evolve according to the free choice
of the people, subject to the provisions of this Article.

Can there indeed be a free choice of the people out of which a free and open
party system can evolve?

There can only be a freedom of choice if the people who make such choice are indeed free; if
those who are allegedly chosen are free; if the true interest of the people are served and taken
care of by those who claim they are free; if the people are liberated from graft, corruption and
greed of those in the ladders of government; if the votes are counted truly and freely; if the
people are freed from hunger and want. Freedom as it is written may be so easy to read but it
cannot feed a hungry stomach/

Section 7. No votes cast in favor of a political party, organization, or coalition shall be valid,
except for those registered under the party-list system as provided in this Constitution.

Block-voting is not allowed.

Section 8. Political parties, or organizations or coalitions registered under the party-list system,
shall not be represented in the voters' registration boards, boards of election inspectors, boards
of canvassers, or other similar bodies. However, they shall be entitled to appoint poll watchers
in accordance with law.

Section 9. Unless otherwise fixed by the Commission in special cases, the election period shall
commence ninety days before the day of election and shall end thirty days thereafter.
Distinguish Election Period from Campaign Period

Election period Campaign period

The time needed to administer an election. It The period when votes are solicited.
goes beyond the day of the voting by express
constitutional provision, thus: “the election
period shall commence ninety days before
the day of election and shall end thirty days
thereafter.”

The campaign periods are hereby fixed as follows:

1. For President, Vice-President and Senators, 90 days before the day of the election;
2. For Members of the House of Representatives and elective provincial, city and municipal
officials, 45 days before the day of election.

Section 10. Bona fide candidates for any public office shall be free from any form of harassment
and discrimination.

Section 11. Funds certified by the Commission as necessary to defray the expenses for holding
regular and special elections, plebiscites, initiatives, referenda, and recalls, shall be provided in
the regular or special appropriations and, once approved, shall be released automatically upon
certification by the Chairman of the Commission
 COMMISSION ON AUDIT
History

Nurturing a nascent government requires a mixture of boldness and prudence. And at a

time when the early Philippine government was being zealously fleshed out by its American rulers
emboldened by their newfound power, then President William McKinley ensured a healthy dose
of prudence in these activities.
An unnumbered memorandum signed on May 8, 1899 by McKinley gave birth to the Office
of the Auditor for the Philippine Islands.
By 1900, the Office had become a fixture of government. The civil government was
formally ushered in 1901 under William Howard Taft. The major change in the nature of
government had ripple effects in the structure of government. One result of such change was the
conversion of the Office of the Auditor of the Philippine Islands to the Bureau of the Insular Auditor.
However, it was more than a mere change of name. A provincial audit division was created
for the Bureau. Moreover, double-entry bookkeeping was introduced which accounted for fuller
analysis of settlements and ensured a higher degree of correctness.
In 1905, a change of guard took place. Taft resigned as Civil Governor and was replaced
by Luke E. Wright who led as Governor General. Under his administration, Act No. 1402 was
passed whereby the Bureau of the Insular Auditor was renamed the Bureau of Audits.
As the nation celebrated its independence with the promulgation of the 1935 Constitution,
the institution also reached a milestone. The 1935 Constitution expressly provided for a General
Auditing Office, thereby elevating the audit institution to a constitutional body. Renamed as the
General Auditing Office or GAO, it now embarked on a full Filipinization of the institution as a
reflection of the government-wide transition to self-governance. For the first time, the institution
was headed by a Filipino Auditor General in the person of the Hon. Jaime Hernandez.
As a major stride towards the independence of the audit institution, the GAO was explicitly
placed under the direction and control of an Auditor General to separate it as an organization from
the Executive and other departments of the government.
In 1972, the country was placed under Martial Law. Government experienced a major
upheaval, and the GAO was not exempted. The GAO was renamed the Commission on Audit
(COA) and was granted broader powers under the new Constitution promulgated in 1973. Under
this Constitution, COA was given a broader area of audit coverage by including the accounts of
all subdivisions, agencies, instrumentalities of government and government-owned-and-
controlled corporations among those to be examined, audited and settled.
As opposed to having an Auditor General single-handedly leading the GAO, the new
Constitution provided for a three-man collegial Commission on Audit. This change aimed to
strengthen the independence of the auditing office and improve the quality of its decisions, given
the rationale that a three-man body was less susceptible to pressure than an office held by a
single person. It worked as a built-in internal check within the Commission and encouraged
opposing views to surface thereby resulting in earnest consultation and better deliberation.
In the years that ensued, the Commission was a hub of activity. A landmark legislation on
auditing, Presidential Decree 1445 or the Government Auditing Code, was promulgated in 1978.
A Standard Government Chart of Accounts was likewise issued which greatly facilitated financial
audit for computerization purposes. The Commission also implemented its comprehensive audit
program focusing on the 3Es: economy, efficiency and effectiveness. Installation of this program
represented a break from tradition that laid undue emphasis on compliance and voucher audit.
And on top of all these, the Commission embarked on a massive reorganization and
professionalization of its personnel.
This era will also be remembered for the significant involvement of COA in international
events such as initiating the establishment of the Asian Organization of Supreme Audit Institutions
(ASOSAI), on to sponsorships of trainings for Asia’s auditors and culminating with the hosting of
the XI International Congress of Supreme Audit Institutions (INCOSAI) in 1983. It was also during
this time that a COA Chairman was first elected to the United Nations Board of Auditors.
Years later, the world witnessed the 1986 EDSA Revolution. It was truly a historical event
that highlighted the need for reforms in government as a whole. It provided everyone a chance
for introspection and created an avenue towards change. As fate would have it, the COA again
found itself working under a new government, under a new Constitution and with an even broader
scope of authority.
The 1987 Constitution maintained the independence of the Commission on Audit as the
supreme auditing arm of the Philippine government. Moreover, the Constitution reiterated COA’s
role as the sole official external auditor of government agencies as well as government-owned-
and-controlled corporations (GOCCs). In other words, the previous practice of some GOCCs and
other government agencies of hiring private accounting firms as a requirement of foreign funding
institutions to act as their auditors for foreign-assisted projects was no longer allowed.
Change, it seems, is the inescapable destiny of the Commission. But as history proves,
whatever the nature of change brought about by national political events, the Commission
manages to make it for the better.

Principal duties

1. Examine, audit and settle all accounts pertaining to the revenue and receipts of, and
expenditures or uses of funds and property owned or held in trust by, or pertaining to, the
government.
2. Promulgate accounting and auditing rules and regulations including those for the prevention
and disallowance of irregular, unnecessary, excessive, extravagant or unconscionable
expenditures, or uses of government funds and properties.
3. Submit annual reports to the President and the Congress on the financial condition and
operation of the government.
4. Recommend measures to improve the efficiency and effectiveness of government
operations.
5. Keep the general accounts of government and preserve the vouchers and supporting
papers pertaining thereto.
6. Decide any case brought before it within 60 days.
7. Performs such other duties and functions as may be provided by law.
VISION
A trustworthy, respected and independent audit institution that is an enabling partner
of government in ensuring a better life for every Filipino.

MISSION
To ensure accountability for public resources, promote transparency, and help
improve government operations, in partnership with stakeholders, for the benefit of the Filipino
people.

Section 1. (1) There shall be a Commission on Audit composed of a Chairman and two
Commissioners, who shall be natural-born citizens of the Philippines and, at the time of their
appointment, at least thirty-five years of age, Certified Public Accountants with not less than ten
years of auditing experience, or members of the Philippine Bar who have been engaged in the
practice of law for at least ten years, and must not have been candidates for any elective
position in the elections immediately preceding their appointment. At no time shall all Members
of the Commission belong to the same profession. (2) The Chairman and the Commissioners
shall be appointed by the President with the consent of the Commission on Appointments for a
term of seven years without reappointment. Of those first appointed, the Chairman shall hold
office for seven years, one Commissioner for five years, and the other Commissioner for three
years, without reappointment. Appointment to any vacancy shall be only for the unexpired
portion of the term of the predecessor. In no case shall any Member be appointed or designated
in a temporary or acting capacity.

Composition and Qualifications

The Commission on Audit composed of a Chairman and two Commissioners,

who shall be (1) natural-born citizens of the Philippines and (2) at least thirty-five years of age
ate the time of their appointment, (3) Certified Public Accountants with not less than ten years of
auditing experience, or members of the Philippine Bar who have been engaged in the practice
of law for at least ten years, and (4) must not have been candidates for any elective position in
the elections immediately preceding their appointment.

They are appointed by the President with the consent of the Commission on
Appointments for a term of seven years without reappointment

Section 2. (1) The Commission on Audit shall have the power, authority, and duty to examine,
audit, and settle all accounts pertaining to the revenue and receipts of, and expenditures or
uses of funds and property, owned or held in trust by, or pertaining to, the Government, or any
of its subdivisions, agencies, or instrumentalities, including government-owned or controlled
corporations with original charters, and on a post- audit basis:

A. constitutional bodies, commissions and offices that have been granted fiscal
autonomy under this Constitution;
B. autonomous state colleges and universities;
C. other government-owned or controlled corporations and their subsidiaries; and
D. such non-governmental entities receiving subsidy or equity, directly or indirectly,
from or through the Government, which are required by law or the granting
 institution to submit to such audit as a condition of subsidy or equity. However,
where the internal control system of the audited agencies is inadequate, the
Commission may adopt such measures, including temporary or special pre-audit,
as are necessary and appropriate to correct the deficiencies. It shall keep the
general accounts of the Government and, for such period as may be provided by
law, preserve the vouchers and other supporting papers pertaining thereto.
2. The Commission shall have exclusive authority, subject to the limitations in this Article,
to define the scope of its audit and examination, establish the techniques and methods
required therefor, and promulgate accounting and auditing rules and regulations,
including those for the prevention and disallowance of irregular, unnecessary, excessive,
extravagant, or unconscionable expenditures or uses of government funds and
properties.

Broad Powers, Authority and Duty of the Commission on Audit

The broad powers, authority and duty of the Commission on Audit are the following:

S – ettle (to settle all accounts of government)

E – xamine (to examine and audit all expenditures of government)

E – xamine (to examine and audit all revenue of government)

PRO – mulgate ( to promulgate accounting and auditing rules and regulations, including those
for the prevention and disallowance of irregular, unnecessary, excessive, extravagant, or
unconscionable expenditures or uses of government funds and properties)

Post Audit Authority of COA

The Commission on Audit has only post-audit authority over:

CO-nstitutional bodies, commissions and offices that have been granted fiscal autonomy under
this Constitution;

GO-vernment-owned or controlled corporations and their subsidiaries;

NON-GO-vernmental entities receiving subsidy or equity, directly or indirectly, from or through

the Government, which are required by law or the granting institution to submit to such audit as
a condition of subsidy or equity.

AUTO-nomous state colleges and universities;

Section 3. No law shall be passed exempting any entity of the Government or its subsidiaries in
any guise whatever, or any investment of public funds, from the jurisdiction of the Commission
on Audit.
Section 4. The Commission shall submit to the President and the Congress, within the time
fixed by law, an annual report covering the financial condition and operation of the Government,
its subdivisions, agencies, and instrumentalities, including government-owned or controlled
corporations, and non-governmental entities subject to its audit, and recommend measures
necessary to improve their effectiveness and efficiency. It shall submit such other reports as
may be required by law.