COMMISSION ON

AUDIT
Structural Outline
POWERS, AUTHORITY AND DUTY:
• To examine, audit, and settle all accounts of the government or any
of its subdivisions, agencies, or instrumentalities, including
GOCCs with original charters pertaining to:
A. revenue and receipts
B. expenditures or uses of funds and property, owned or held in trust
C. On a post audit basis:
– Constitution Bodies, Commissions and Offices that have been granted fiscal
autonomy under this Constitution;
– Autonomous State Colleges and Universities;
– Other GOCCS and their subsidiaries; and
– Non-government entities receiving subsidy or equity, directly or indirectly, from or
through the government.
D. If Internal Control System is inadequate: Adopt such measures, including
temporary or special Pre-audit, as are necessary and appropriate to correct the
deficiencies.

• 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

• Exclusive authority subject to the limitations of Art IX to:

A. Define the scope of its audit and examination
B. Establish the techniques and methods required
C. 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. (Sec
2 par 2)
• 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
• Recommend measures necessary to improve their effectiveness and
efficiency

• Submit such other reports as may be required by law

• Appoint their officials and employees in accordance with law. (Art. IX

Sec. 4)
 LIMITATIONS
• At no time shall all members of the Commission shall belong to the
same profession (Sec. 1)

• COA can only settle liquidated accounts. Does not include the power
to fix the amount of debt.

• Rules promulgated must not diminish, increase, or modify

substantive rights (Art IX. Sec 6)

• Decision subject to certiorari to the SC (Art IX. Sec 7)

SC’s jurisdiction over decisions of the Commissions

COA: Judgments or final orders of the Commission on Audit

may be brought by an aggrieved party to the Supreme Court
on certiorari under Rule 65. Only when COA acts without or
in excess of jurisdiction, or with grave abuse of discretion
amounting to lack or excess of jurisdiction, may the SC
entertain a petition for certiorari under Rule 65.
APPOINTMENT: (Sec. 1 par 2)
• Composed of the Chairman and two (2) Commissioners to be
appointed by the President

• WITH CONSENT of the Commission on Appointments

• TERM of 7 years; subject to the “no re-appointment” rule. (Sec 1 par

2)

• Appointment to any Vacancy shall be only for the unexpired portion

QUALIFICATIONS:
• Natural born citizen of the Philippines

• At least 35 years of age at the time of appointment

• A Certified Public Accountant with not less than 10 years of

auditing experience OR a member of the Philippine Bar engaged in
the practice of law for at least 10 years

• Must not have been a candidate for any elective position

immediately preceding the appointment (Sec. 1)
PRIVILEGES, IMMUNITIES,
INDEPENDENCE:
• Salaries fixed by law and shall not be decreased during their tenure. (Art
IX Sec 3)

• No law shall be passed exempting any entity of the Government or its

Subsidiary in any guise whatever, or any investment of public funds,
from the jurisdiction of the COA. (Sec. 3)

• COA enjoy Fiscal Autonomy, approved annual appropriations shall be

automatically and regularly released. (Art IX. Sec 5)
 PROHIBITIONS:
• In no case shall any member be appointed or designated in a
TEMPORARY or ACTING capacity (Sec. 1 par. 2)
• No member shall during his tenure hold any other office or employment.
• Neither shall engage in the practice of profession or in active
management or control of any business which in a way may be affected
by the functions of his office.
• No Member shall be interested, directly or indirectly, in any contract
with or in any franchise or privilege granted by the government, any of
its subdivisions, agencies, or instrumentalities, including GOCCs or their
subsidiaries.
PURPOSE:

1. To compel the chairmen and members of the

Constitutional Commissions to devote their full attention
to the discharge of their duties; and

2. To remove from them any temptation to take advantage

of their official positions for selfish purposes.
HOW REMOVED:

Impeachment (Art. XI Sec. 2)

Grounds: “...impeachment for, and conviction of, culpable violation
of the Constitution, treason, bribery, graft and corruption, other high
crimes, or betrayal of public trust.)