Benigno S. Aquino 3rd and CoA

THERE are three constitutional commissions in the Philippines, which are independent; the Commission on Elections, the Civil Service Commission and the Commission on Audit (CoA). The Commission on Audit, or Komisyon ng Pagsusuri in Filipino, has the primary function to examine, audit and settle all accounts and expenditures of the funds and properties of the Philippine government. It was preceded by the Office of the Auditor in 1899, renamed as the Bureau of the Insular Auditor in 1900, then the Bureau of Audits in 1905.

The 1935 Constitution created the General Auditing Office, later renamed the Commission on Audit in 1973. The CoA is a collegial body led by a chairman, with two commissioners; this setup was retained in the 1987 Constitution and to date has a mission to ensure accountability for public resources, promote transparency and help improve government operations, in partnership with stakeholders, for the benefit of the Filipino people.