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REPUBLIC OF THE PHILIPPINES

COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City

RESOLUTION

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No.
: 2,014 .. 015
Date : MAY 0 7 2014

SUBJECT : 2014 COA Organizational Structure

WHEREAS, Section 2 (2), Article IX-D of the 1987 Philippine Constitutio vested in
COA exclusive authority to define the scope of its audit and examination and to stablish the
techniques and methods required therefore;
WHEREAS, Special Provisions Applicable to All Constitutional Offi es Enjoying Fis~l
Autonomy under the General Appropriations Act of 2013 authorize their continuing
reorganization including creation of new positions within the limits of their appropriation;

WHEREAS, under COA Resolution No. 2012-004 dated April 24, 2012, the
International Audit and Relations Office (IARO) was created under the Office of the
Chairperson, this Commission, to integrate in one Office the coordination and supetvision of the
multi-faceted work involving international audit and relations for its streamlined, organized, and
efficient management;
WHEREAS, under COA Resolution No. 2012-016 dated December 7, 2012, additional
clusters in the National and Corporate Government Sectors were created; the Fraud Audit and
Investigation Office (FAIO) of the. Legal Setvices Sector (LSS) was renamed Fraud Audit Office
(FAO) to undertake only fraud audit and supervision of said office was transferred to the Special
Services Sector (SSS); the Internal Affairs Office (lAO) under the Office of the Chairperson was
also created to handle the investigation of administrative cases previously undertaken by FAIO;
the supervision of the Information Technology Office was transferred from the SSS to the
Administration Sector except for its Information Systems Audit Services which was transferred
to the Technical Services Office ofthe SSS, while its Information Systems Consultancy Services
was abolished; COA Regional Office No. IV was split into COA Region IV-A and IV-B in line
with Executive Order No. I 03 dated May 17, 2002 dividing Region IV into two; and further
authorized the Honorable Chairperson, this Commission, to approve any inclusion, deletion or
transfer of agencies from one Cluster or Office to another, and vice-versa, to achieve a more
appropriate and equitable distribution of workload;