What is Commission on Audit (COA)?

The Commission on Audit is the Supreme Audit Institution of the Philippines. It is the sole External Auditor of the Philippine Government. Section 2 (1), Article IX-D of the 1987 Philippine Constitution provides COA with 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.”

Source: 1987 Philippine Constitution, Section 2, Article IX-D

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