• The Commission on Audit (COA) is the

Philippines' Supreme State Audit

Institution. The Philippine
Constitution declares its
independence as a constitutional
office,grants it powers to audit all
accounts pertaining to all government
revenues and expenditures/uses of
government resources and to
prescribe accounting and auditing
rules,
gives it exclusive authority to define the
scope and techniques for its audits, and
prohibits the legislation of any law
which would limit its audit coverage.
Organizational Structure
Functions

• Chairman, COA
• The Chairman, through GAD Focal Point,
shall be responsible for ensuring that GAD
activities are provided with adequate
resources which shall be within the
benchmark as authorized under the Annual
General Appropriations Act.
 GAD Focal Point
• Tasks to catalyze and facilitate the
institutionalization of gender
mainstreaming and women's
empowerment within COA
• Advocates for, coordinates, guides and
monitors the development and
implementation of the Commission's
GAD Plan and GAD-related programs,
projects and activities
• Responsible for the preparation of the over-
all plan, direction, budget, supervision and
monitoring of programs, projects and
activities, and accomplishment report in
accordance with the COA's Organizational
Performance Indicator Framework (OPIF), as
well as in the coordination and linkages with
other government agencies and private
institutions. It shall see to it that policies and
procedures are constantly modified and
improved to make them gender responsive.
 Secretariat
• Repository of all records and documents
of the GAD Focal Point and the
Committees.
• Assists the GAD Focal Point in the
preparation of the Notice of Meeting,
Minutes of the Meeting, during the
conduct of meetings as well as in the
preparation and consolidation of
reports.
 Gender Audit Committee
• Responsible for formulating policies
and monitoring the implementation
and reporting of the programs,
projects and activities with respect to
gender audit.
Protection on Women Committee
• Responsible for the programs, projects
and activities of the Commission focusing
on protection of women in support of the
Convention on the Elimination of All
Forms of Discrimination Against Women
(CEDAW), including Violence Against
Women (VAW)
Finance Committee
• Responsible for initiating the
preparation of the GAD Plan and Budget
as well as appropriating the budget for
the GAD programs, projects and
activities of the Commission based on
the OPIF
Personnel Welfare Committee
• Responsible for concerns and issues
relating to personnel matters and
health and wellness, including the
operation of the Day Care Center and
facilities of the COA Fitness Center in
the Central Office
Regional GAD Committee
• Responsible for coordinating and
consolidating the proposals and reports
of the regional offices of the
Commission, as well as assisting the GAD
Focal Point in recommending GAD policy
matters concerning the regions;
•
Training and Advocacy Committee
• Responsible for designing and
implementing all GAD trainings and
seminars as well as providing assistance
to the Regional Offices in the
implementation of their GAD trainings
and seminars supporting GAD's
programs, projects and activities of the
Commission
Environment and Disaster
Awareness Committee
• Responsible for designing plans and
programs regarding protection and
preservation of the environment,
and disaster preparedness and
assistance
Website Development and Maintenance
Committee
• Responsible for the publication,
communication and information
dissemination of GAD issues and
concerns of the Commission, regular
updating of the COA-GAD webpage as
well as in establishing links with the
websites of other concerned agencies
and institutions.
Mandated Functions
•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:
• constitutional bodies, commissions
and offices that have been granted
fiscal autonomy under this
Constitution;
• autonomous state colleges and
universities;
• other government-owned or controlled
corporations and their subsidiaries; and
• 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.
• 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.
• B. 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.
COA MISSION
• As the country’s Supreme Audit Institution,
• the Commission on Audit is vested by the
Constitution with:
• the power and duty to audit and settle
accounts
• pertaining to revenues and receipts,
• as well as expenditures or uses of funds and
property
• owned or held in trust by the Government;
• exclusive authority to prescribe
• government accounting and auditing rules
and regulations;
• responsibility to recommend measures
necessary to improve
• the efficiency and effectiveness of
government operations.
• COA´S GOAL STATEMENT
• To make the Commission on Audit
• a vibrant partner in nation-building;
• a haven of integrity and competence;
• an organization of professionals with a culture of
excellence
• where good work is treasured as the reward in
itself;
• a quality member in the international
organizations of
• supreme audit institutions.
 REFERENCES
https://www.coa.gov.ph/gad/index.php/ab
out-us/organizational-structure
http://www.jimwes.com/ph/id11.html
https://www.lawphil.net/administ/coa/coa
.html