Commission on Audit of the Philippines
COA
Summary
The Commission on Audit (COA) is one of the three Constitutional Commissions of the Philippines, established under Article IX-D of the 1987 Constitution and governed by the Government Auditing Code (PD 1445, 1978). The COA consists of a Chairman and two Commissioners appointed by the President with the confirmation of the Commission on Appointments for 7-year non-renewable terms; members may be removed only by impeachment (for cause). The COA has the exclusive authority to define the scope, techniques, and methods of auditing all government accounts. It has broad powers including subpoena, compel testimony, and full access to all government records. Annual audit reports are submitted to the President and Congress and published.
Independence Scorecard
| Appointment | Executive appointment |
|---|---|
| Term length | 7 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | Yes |
| Compel testimony | Yes |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Presidential Decree No. 1445 — Government Auditing Code of the Philippines (1978); Constitution of the Philippines (1987), Art. IX-D
- Citation
- Constitution of the Republic of the Philippines (1987), Art. IX-D; Presidential Decree No. 1445 (Government Auditing Code of the Philippines, 1978)
- Full text
- Agency website →
Jurisdiction scope
All government revenue, expenditure, and uses of funds and property — covering all national government agencies, local government units, government-owned and controlled corporations (GOCCs), and any entity receiving government funds or managing government property; also audits all autonomous regions.