COMMISSION

ON
AUDIT
KOMISYON NG PAGSUSURI

REPORTER :
MS. ELNA V. LORENZO
THE COMMISSION ON AUDIT

• The Commission on Audit, abbreviated as 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.
-Wikipedia

The COA has the responsibility of ensuring transparency and

accountability on government services, particularly in the use of public
funds.
COMPOSITION

• The COA is constituted by a Chairman and two Commissioners.

THE LOGO

• Chief azure three mullets argent representing the national scope of jurisdiction of the
Commission on Audit; on base gules seven beasants or representing the seven functions
of the Commission. The shield is an ethnic Igorot design.

The three silver (argent) stars (mullets) on the blue (azure) background represent the
national scope of jurisdiction of the Commission on Audit; the seven gold (or) coins
(besants) on red (gules) base represent the seven functions of the Commission.
 POWERS,
FUNCTIONS
AND
DUTIES
OF

Powers and Functions are presented in P.D. 1445 or The State Audit
Code of the Philippines:
Title I, Chapter 2 – Jurisdiction, Powers and Functions
SECTION 25. STATEMENT OF OBJECTIVES

• (1) To determine whether or not the fiscal responsibility that rests directly with
the head of the government agency has been properly and effectively
discharged;

• (2) To develop and implement a comprehensive audit program that shall

encompass an examination of financial transactions, accounts and reports,
including evaluation of compliance with applicable laws and regulations;
SECTION 25. STATEMENT OF OBJECTIVES

• (3) To institute control measures through the promulgation of rules and

regulations governing the receipts, disbursement and uses of funds and property,
consistent with the total economic development effects of the government

• (4) To promulgate accounting and auditing rules and regulations so as to

facilitate the keeping, and enhance the information value, of the accounts of the
government;
SECTION 25. STATEMENT OF OBJECTIVES

• (5) To adopt measures calculated to hasten the full professionalization of its

services;

• (6) To institute measures designed to preserve and endure the independence of

representatives;

• (7) To endeavor to bring its operation closer to the people by delegation of

authority through decentralization, consistent with the provisions of the new
Constitution and the laws;
SECTION 26. GENERAL JURISDICTION

• Extend to all matters relating to:

• Auditing procedures;
• Systems and controls;
• Keeping of the general accounts of the Government;
• Preservation of vouchers pertaining thereto; (10 years)
• Examination and inspection of books, records and papers relating to
those accounts;
• Audit and settlement of the accounts;
SECTION 27. APPOINTING POWER

• The Commission Proper shall appoint, subject to Civil Service

Law, the officials and employees of the Commission wherever
they are stationed or assigned.
SECTION 28. EXAMINING AUTHORITY

• Examine books, papers and documents filed.

SECTION 29. VISITORIAL AUTHORITY

• To audit funds or subsidies from or through the government

SECTION 33.

• Prevention of irregular, unnecessary, excessive, or

extravagant expenditures of funds or uses of property;
power to disallow such expenditures
SECTION 34.

• Settlement of accounts between agencies

SECTION 35.

• Collection of indebtedness due to government – assist

in the collection and enforcement of all debts and
claims, and the restitution of all funds or replacement
or payment at a reasonable price of property found to
be due the government
SECTION 36.

• Power to compromise claims

SECTION 39.

• Submission of papers relative to government

obligations
SECTION 40.

• Investigatory and inquisitorial powers; power to punish

for contempt
SECTION 41.

• Annual report of the Commission – shall submit to the

President, the Prime Minister, and the National
Assembly not later than the last day of September of
each year an annual report;
SECTION 42.

• Statement of Monthly Receipts and Disbursements –

shall forward to the Secretary of Finance within sixty
(60) days after the expiration of each month,
SECTION 43.

• Powers, duties and functions of auditors as

representatives of the Commission
 THE PRINCIPAL DUTIES OF THE
COMMISSION ON AUDIT

(Article IX-D of the 1987 Philippine Constitution)

• 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
MAJOR FINAL OUTPUTS (MFOS)
• 1. Government Auditing Services
• a. Financial Audit
• b. Compliance Audit
• c. Value for Money Audit
• d. Other Audits (Fraud Audits)
• 2. Government Accountancy Services
• a. Financial Reports transmitted to the
Office of the President and Congress
• 3. Government Accounting Records Custodial
Services
• a. Storing of Vouchers
• 4. Government Accounting and Auditing Regulations and
Adjudicatory Services Rules and Regulations Standards
Development
• a. Audit policies, standards, rules and regulations and guidelines
issued and developed or updated and disseminated.
Adjudication – Decisions rendered
Enforcement of decisions – Issuance of notice of final and
executor decisions
REFERENCES

• PRESIDENTIAL DECREE NO. 1445

• https://www.coa.gov.ph/
• https://en.wikipedia.org/wiki/Commission_on_Audit_of_the_Philippines
• https://www.officialgazette.gov.ph/constitutions/the-1987-constitution-of-the-republic-of-
the-philippines/the-1987-constitution-of-the-republic-of-the-philippines-article-ix/