Commission on Audit (Philippines): Difference between revisions
No edit summary Tags: Mobile edit Mobile web edit Advanced mobile edit |
updated infobox |
||
Line 2: | Line 2: | ||
{{Use mdy dates|date=May 2020}} |
{{Use mdy dates|date=May 2020}} |
||
{{Use Philippine English|date=November 2022}} |
{{Use Philippine English|date=November 2022}} |
||
{{Infobox |
{{Infobox government agency |
||
| name = Commission on Audit<br />''Komisyon ng Pagsusuri'' |
| name = Commission on Audit<br />''Komisyon ng Pagsusuri'' |
||
| logo = Commission on Audit.svg |
| logo = Commission on Audit.svg |
||
| |
| formed = May 8, 1899 |
||
| preceding1 = Office of the Auditor of the Philippines Islands |
|||
| preceding2 = Bureau of the Insular Auditor |
|||
| preceding3 = Bureau of Audits |
|||
| preceding4 = General Auditing Office |
|||
| agency_type = constitutional commission |
|||
| jurisdiction = national |
|||
| headquarters = National Building, Commission on Audit Compound, Commonwealth Avenue, [[Diliman]], [[Quezon City]] |
| headquarters = National Building, Commission on Audit Compound, Commonwealth Avenue, [[Diliman]], [[Quezon City]] |
||
| leader_title = Chairperson |
| leader_title = Chairperson |
Revision as of 03:33, 2 July 2024
Agency overview | |
---|---|
Formed | May 8, 1899 |
Preceding agencies |
|
Type | constitutional commission |
Jurisdiction | national |
Headquarters | National Building, Commission on Audit Compound, Commonwealth Avenue, Diliman, Quezon City |
Annual budget | ₱12.46 billion (2020)[1] |
Website | www |
|
The Commission on Audit (COA; Filipino: Komisyon sa Awdit[2]) 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.[3]
The Commission on Audit is a creation of the 1987 constitution. It was preceded by the Office of the Auditor in 1899, renamed as the Bureau of the Insular Auditor in 1900, then to the Bureau of Audits in 1905. The 1935 constitution created the General Auditing Office (GAO), and was led by the Auditor General. The 1973 constitution renamed the GAO to the Commission on Audit, a collegial body led by a chairman, with two commissioners. That setup was retained by the 1987 constitution.
The other two Constitutional Commissions are the Commission on Elections and Civil Service Commission.
Members
Description
The Commission on Audit is composed of a chairperson and two Commissioners. They must be natural-born citizens of at least thirty-five years of age, and must be either a Certified Public Accountant or a lawyer. The members of the commission are appointed by the President of the Philippines, with the consent of the Commission of Appointments, for a term of seven years without reappointment.[4]
In Funa v. Villar, the Supreme Court ruled that a Commissioner can only be appointed as chairman if the unexpired term for the office of chairman and the term that the Commissioner had already served does not exceed seven years. In such case, the Commissioner promoted as chairman would serve the unexpired term of the chairman, forfeiting the duration of his original term as Commissioner. This was based on a case where Reynaldo A. Villar, who was appointed commissioner in 2004, was then appointed as chairman in 2008, making him serve out eleven years in total. Villar resigned before he served out the full seven-year term as chairman, but prior to the resolution of the case.[5]
The 1987 Constitution staggered the terms of the members of the Constitutional Commissions. Of the first appointees, the chairman would serve seven years (1st line), a Commissioner would serve five years (2nd line), and another Commissioner would serve three years (3rd line).
The members of the commission can only be removed from office via death, resignation or impeachment.
Current composition
Position | Line | Picture | Name | Tenure started | Tenure scheduled to end | Appointed by |
---|---|---|---|---|---|---|
Chairman | 1st | Gamaliel Cordoba | October 21, 2022 | February 2, 2029 | Bongbong Marcos | |
Commissioner | 2nd | Mario G. Lipana | January 26, 2022 | February 2, 2027 | Rodrigo Duterte | |
Commissioner | 3rd | Roland C. Pondoc | February 6, 2018 | February 2, 2025 | Rodrigo Duterte |
Former auditors general
The General Auditing Office was headed by the Auditor-General. The Auditor-General has a 10-year term, is appointed by the president, is confirmed by the Commission on Appointments, and can only be removed via impeachment by Congress. This agency preceded the present-day commission.
Auditor General | Term | Appointed by |
---|---|---|
Jaime Hernandez | 1935–1941 | Manuel L. Quezon |
Serafin Marabut | 1940s | |
Teofilo Sison | 1940s | Jose P. Laurel |
Manuel Agregado | 1940s | Sergio Osmeña |
Sotero Cabahug | 1945–1946 | Manuel Roxas |
Manuel Agregado | 1946–1957 | Elpidio Quirino |
Pedro Gimenez | 1957–1965 | Carlos P. Garcia |
Ismael Mathay Sr. | January 23, 1965–September 19, 1975 | Ferdinand Marcos |
Membership history since 1987
Term started | Chairman (Line 1) | Commissioner (Line 2) | Commissioner (Line 3) | Appointed by |
---|---|---|---|---|
February 2, 1987 |
Eufemio Domingo
Pascacio Banaria
|
Bartolome Fernandez Jr.
|
Eufemio Domingo
Alberto Cruz
|
Corazon Aquino
|
February 2, 1990 | Rogelio Espiritu
| |||
February 2, 1992 | Sofronio Ursal
| |||
February 2, 1994 | Celso Gangan
|
Fidel V. Ramos
| ||
February 2, 1997 |
Raul Flores
| |||
February 2, 1999 | Emmanuel Dalman
|
Joseph Estrada
| ||
February 2, 2001 | Guillermo Carague
|
Gloria Macapagal Arroyo
| ||
February 2, 2004 | Reynaldo Villar
Evelyn San Buenaventura
| |||
February 2, 2006 | Juanito Espino Jr.
| |||
February 2, 2008 | Reynaldo Villar
Ma. Gracia Pulido-Tan
| |||
February 2, 2011 | Heidi Mendoza
Isabel Dasalla-Agito
|
Benigno Aquino III
| ||
February 2, 2013 | Rowena Guanzon
Jose Fabia
| |||
February 2, 2015 | Michael Aguinaldo
| |||
February 2, 2018 | Roland Pondoc
|
Rodrigo Duterte
| ||
February 2, 2020 | Mario Lipana
| |||
February 2, 2022 | Rizalina Justol
| |||
Bongbong Marcos
|
See also
- Supreme audit institution, similar offices in other countries
References
- ^ Aika Rey (January 8, 2020). "Where will the money go?". Rappler. Retrieved May 29, 2020.
- ^ "Mga Pangalan ng Tanggapan ng Pamahalaan sa Filipino" (PDF). Komisyon sa Wikang Filipino (in Filipino). 2013. Archived (PDF) from the original on March 29, 2017. Retrieved March 27, 2018.
- ^ Section 2(1), Article IX-D, Constitution of the Philippines.
- ^ Section 1(1) & (2), Article IX-D, Constitution of the Philippines
- ^ Punay, Edu. "SC voids appointment of ex-COA chief Villar". Philstar.com. Retrieved August 26, 2021.