What is the Commission on Audit (COA)?

The Commission on Audit (COA) is the Supreme Audit Institution of the Philippines. It is mandated by the 1987 Constitution The 1987 Philippine Constitution provides the 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.”

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