PD 1445 and COA

A Presentation on the Government Auditing Code

and the Commission on Audit
 • Residencia is an inquiry into the administration
of an outgoing Governor General and other
Colonial Period officials conducted by the Royal Audiencia
• All books of accounts were required to pass
through the scrutiny and certification of the
contador (accountant) and oidor (auditor)
• The Tribunal de Cuentas was created

• Office of the Auditor for the Philippine Islands (1899)

to the Bureau of the Insular Auditor (1901) to Bureau
of Audits (1905, Act No.1402)
• Double-entry bookkeeping was introduced.
 Commonwealth Gov’t
1935 Constitution

• The 1935 Constitution expressly provided for a

General Auditing Office or GAO, thereby
elevating the audit institution to a
constitutional body.
• Under the direction and control of an Auditor
General to separate it as an organization from
the Executive and other departments of the
government.
 Martial Law,
1973 Constitution

• The GAO was renamed the Commission on Audit or COA and was broader
area of audit coverage by including the accounts of all subdivisions,
agencies, instrumentalities of GOCCs among those to be examined
• the new Constitution provided for a three-man collegial Commission on
Audit.
 PD 1445
Government Auditing Code

31 Public Acts,
28 Commonwealth Acts,
260 Republic Acts,
101 Presidential Decrees,
71 Letters of Instruction,
3 Executive Orders
 PD 1445
Government Auditing Code
FRAMEWORK

PART I. AUDITING PART II. ACCOUNTING

Preliminary Title Title III. Government Accounting

General Provisions Chapter 1. Basic Principles and Objectives
Chapter 2. Accounts and Accounting
Title I. The Commission on Audit
Chapter 1. Organization Title IV. Final Provisions
Chapter 2. Jurisdiction, Powers and Functions of the Commission
Chapter 3. Decisions of the Commission

Title II. Government Auditing

Chapter 1. Basic Policies and Standards
Chapter 2. Audit Objectives
Chapter 3. Receipt and Disposition of Funds and Property
Section 3, Article XVIII – Transitory Provisions,
1987 Constitution 1987 Constitution
Administrative Code of 1987

Section 27 of Book VII – Final Provisions,

Administrative Code
Constitutional Provisions
1987 PHILIPPINE CONSTITUTION
ARTICLE IX-D THE COMMISSION ON AUDIT
Sec 1 – Composition and qualifications of the Commission Proper
Sec 2 – The power and authority of the COA
Sec 3 – Jurisdiction of COA
Sec 4 – Reports of COA
 The Commission on Audit
Principal Duties
• 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.
• Promulgate accounting and auditing rules and regulations including those for the
prevention and disallowance of irregular, unnecessary, excessive, extravagant or
unconscionable expenditures, or uses of government funds and properties.
• Submit annual reports to the President and the Congress on the financial condition
and operation of the government.
 The Commission on Audit
Principal Duties
• Recommend measures to improve the efficiency and effectiveness of government
operations.
• Keep the general accounts of government and preserve the vouchers and
supporting papers pertaining thereto.
• Decide any case brought before it within 60 days.
• Performs such other duties and functions as may be provided by law.
 A trustworthy, respected and independent The Commission on Audit
audit institution that is an enabling partner
of government in ensuring a better life for
every Filipino.
VISION

To ensure accountability for public resources,

promote transparency, and help improve government
operations, in partnership with stakeholders, for the
benefit of the Filipino people. MISSION
 The Commission on Audit
Key Officials
Michael G. Aguinaldo | Chairperson
• a lawyer with extensive legal, governance and administration expertise acquired from 25
years of professional work as private law practitioner, government official and professor

• was appointed as Chairperson of the Commission on Audit, the Philippine Supreme

Audit Institution (SAI), on 24 March 2015

• currently the External Auditor of the World Health Organization, the Food and Agriculture
Organization and the International Labour Organization of the United Nations
 The Commission on Audit
Key Officials
Jose A. Fabia | Commissioner
• a lawyer with 31 years of experience in law, management, governance issues, business,
communications, and healthcare

• was appointed to the Commission on Audit (COA) on May 2, 2014 and was confirmed in
record time by the Commission on Appointments unanimously and without opposition
from its members on June 11, 2014

• was the first President and Chief Executive Officer of the PhilHealth Insurance Corp.
 The Commission on Audit
Key Officials
Roland C. Pondoc | Commissioner
• Certified Public Accountant (CPA) and a Lawyer who concentrated his love for education
with his Alma Mater, the University of Mindanao (UM) - Davao City, for 22 years, while
practicing both of his professions

• was nominated to the Commission on Audit (COA) by President Rodrigo Roa Duterte on
6 February 2018 and was confirmed unanimously by the Commission on Appointments
on 14 March 2018, for a term of seven (7) years expiring on 2 February 2025
 Audit
Services The Commission on Audit

Other Technical
Services Services
Key
Services

Training Legal and

Services Adjudication
 The Commission on Audit
COA in the News
DOT’s P507 million spending lacked supporting documents
(source: https://news.abs-cbn.com/news/08/29/19/coa-dots-p507-million-spending-lacked-supporting-documents)

COA questions surge of PhilHealth claims in NCR, Rizal

(source: https://newsinfo.inquirer.net/1150035/coa-questions-surge-of-philhealth-claims-in-ncr-rizal)

CoA finds most MMDA flood control projects uncompleted in 2018

(source: https://www.bworldonline.com/coa-finds-most-mmda-flood-control-projects-uncompleted-in-2018/)

CoA cites DoST failure to collect P251-million worth of refunds from MSME lending program
(source: https://www.bworldonline.com/coa-cites-dost-failure-to-collect-p251-million-worth-of-refunds-from-msme-lending-program/)
THANK YOU.
Dahipon, Patrick
Mijares, Godwin Austen
Salem, Jasmine Cecille