Commission on Audit (Philippines)
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The Commission on Audit, abbreviated as COA (Filipino: Komisyon ng Pagsusuri), 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.
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 Appointment, for a term of seven years without reappointment.
The Commission has the power, authority and duty to examine, audit and settle all accounts and expenditures of the funds and properties of the Philippine government. Towards that end, it has the exclusive authority to define the scope, techniques and methods of its auditing and examination procedures. It also may prevent and disallow irregular, unnecessary, excessive, extravagant or unconscionable expenditures, or uses of government funds and properties.
- "The Official Website of the Commission on Audit". Retrieved 2008-03-23.
- Section 2(1), Article IX-D, Constitution of the Philippines.
- Section 1(1) & (2), Article IX-D, Constitution of the Philippines
- Section 2(2), Article IX-D, Constitution of the Philippines.