# Commission on Audit

The Commission on Audit (COA; Filipino: Komisyon sa Awdit) 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 a creation of the 1973 constitution. It was preceded by the Office of the Auditor in 1899, renamed as the Bureau of the Insular Auditor in 1900, then to the Bureau of Audits in 1905. The 1935 constitution created the General Auditing Office (GAO), and was led by the Auditor General. The 1973 constitution renamed the GAO to the Commission on Audit, a collegial body led by a chairman, with two commissioners. That setup was retained by the 1987 constitution.
The other two Constitutional Commissions are the Commission on Elections and Civil Service Commission.

## Members
### Description

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 Appointments, for a term of seven years without reappointment.
In Funa v. Villar, the Supreme Court ruled that a Commissioner can only be appointed as chairman if the unexpired term for the office of chairman and the term that the Commissioner had already served does not exceed seven years. In such case, the Commissioner promoted as chairman would serve the unexpired term of the chairman, forfeiting the duration of his original term as Commissioner. This was based on a case where Reynaldo A. Villar, who was appointed commissioner in 2004, was then appointed as chairman in 2008, making him serve out eleven years in total. Villar resigned before he served out the full seven-year term as chairman, but prior to the resolution of the case.
The 1987 Constitution staggered the terms of the members of the Constitutional Commissions. Of the first appointees, the chairman would serve seven years (1st line), a Commissioner would serve five years (2nd line), and another Commissioner would serve three years (3rd line).
The members of the commission can only be removed from office via death, resignation or impeachment.

### Current composition

Current composition :
| Position | Line | Name | Tenure started | Term scheduled to end | Appointed by |
| Chairman | 1st | Gamaliel Cordoba | October 21, 2022 | February 2, 2029 | Bongbong Marcos |
| Commissioner | 2nd | Mario G. Lipana | January 26, 2022 | February 2, 2027 | Rodrigo Duterte |
| Commissioner | 3rd | Douglas Michael Mallillin | February 10, 2025 | February 2, 2032 | Bongbong Marcos |

### Former auditors general

The General Auditing Office was headed by the Auditor-General. The Auditor-General has a 10-year term, is appointed by the president, is confirmed by the Commission on Appointments, and can only be removed via impeachment by Congress. This agency preceded the present-day commission.
| Auditor General | Term | Appointed by |
| Jaime Hernandez | 1935–1941 | Manuel L. Quezon |
| Serafin Marabut | 1940s | Manuel L. Quezon |
| Teofilo Sison | 1940s | Jose P. Laurel |
| Manuel Agregado | 1940s | Sergio Osmeña |
| Sotero Cabahug | 1945–1946 | Manuel Roxas |
| Manuel Agregado | 1946–1957 | Elpidio Quirino |
| Pedro Gimenez | 1957–1965 | Carlos P. Garcia |
| Ismael Mathay Sr. | January 23, 1965–September 19, 1975 | Ferdinand Marcos |

### Membership history since 1987

| Term started | Chairman (Line 1) | Commissioner (Line 2) | Commissioner (Line 3) | Appointed by |
| February 2, 1987 | Teofisto Guingona Jr. March 10, 1986 – March 1987 Eufemio Domingo March 1987 – April 1993 Pascacio Banaria April 1993 – February 2, 1994 | Bartolome Fernandez Jr. February 2, 1987 – February 2, 1992 | Eufemio Domingo April 1986 – March 1987 Alberto Cruz March 1987 – February 2, 1990 | Corazon Aquino February 25, 1986 – June 30, 1992 |
| February 2, 1990 | Teofisto Guingona Jr. March 10, 1986 – March 1987 Eufemio Domingo March 1987 – April 1993 Pascacio Banaria April 1993 – February 2, 1994 | Bartolome Fernandez Jr. February 2, 1987 – February 2, 1992 | Rogelio Espiritu February 2, 1990 – February 2, 1997 | Corazon Aquino February 25, 1986 – June 30, 1992 |
| February 2, 1992 | Teofisto Guingona Jr. March 10, 1986 – March 1987 Eufemio Domingo March 1987 – April 1993 Pascacio Banaria April 1993 – February 2, 1994 | Sofronio Ursal March 16, 1992 – February 2, 1999 | Rogelio Espiritu February 2, 1990 – February 2, 1997 | Corazon Aquino February 25, 1986 – June 30, 1992 |
| February 2, 1994 | Celso Gangan March 25, 1994 – February 2, 2001 | Sofronio Ursal March 16, 1992 – February 2, 1999 | Rogelio Espiritu February 2, 1990 – February 2, 1997 | Fidel V. Ramos June 30, 1992 – June 30, 1998 |
| February 2, 1997 | Celso Gangan March 25, 1994 – February 2, 2001 | Sofronio Ursal March 16, 1992 – February 2, 1999 | Raul Flores February 3, 1997 – February 2, 2004 | Fidel V. Ramos June 30, 1992 – June 30, 1998 |
| February 2, 1999 | Celso Gangan March 25, 1994 – February 2, 2001 | Emmanuel Dalman February 3, 1999 – February 2, 2006 | Raul Flores February 3, 1997 – February 2, 2004 | Joseph Estrada June 30, 1998 – January 20, 2001 |
| February 2, 2001 | Guillermo Carague February 2. 2001 – February 2, 2008 | Emmanuel Dalman February 3, 1999 – February 2, 2006 | Raul Flores February 3, 1997 – February 2, 2004 | Gloria Macapagal Arroyo January 20, 2001 – June 30, 2010 |
| February 2, 2004 | Guillermo Carague February 2. 2001 – February 2, 2008 | Emmanuel Dalman February 3, 1999 – February 2, 2006 | Reynaldo Villar February 7, 2004 – February 2, 2008 Evelyn San Buenaventura January 8, 2010 – February 2, 2011 | Gloria Macapagal Arroyo January 20, 2001 – June 30, 2010 |
| February 2, 2006 | Guillermo Carague February 2. 2001 – February 2, 2008 | Juanito Espino Jr. May 11, 2006 – February 2, 2013 | Reynaldo Villar February 7, 2004 – February 2, 2008 Evelyn San Buenaventura January 8, 2010 – February 2, 2011 | Gloria Macapagal Arroyo January 20, 2001 – June 30, 2010 |
| February 2, 2008 | Reynaldo Villar February 2, 2008 – April 5, 2011 Ma. Gracia Pulido-Tan April 5, 2011 – February 2, 2015 | Juanito Espino Jr. May 11, 2006 – February 2, 2013 | Reynaldo Villar February 7, 2004 – February 2, 2008 Evelyn San Buenaventura January 8, 2010 – February 2, 2011 | Gloria Macapagal Arroyo January 20, 2001 – June 30, 2010 |
| February 2, 2011 | Reynaldo Villar February 2, 2008 – April 5, 2011 Ma. Gracia Pulido-Tan April 5, 2011 – February 2, 2015 | Juanito Espino Jr. May 11, 2006 – February 2, 2013 | Heidi Mendoza April 18, 2011 – November 11, 2015 Isabel Dasalla-Agito January 16. 2016 – February 2, 2018 | Benigno Aquino IIIJune 30, 2010 – June 30, 2016 |
| February 2, 2013 | Reynaldo Villar February 2, 2008 – April 5, 2011 Ma. Gracia Pulido-Tan April 5, 2011 – February 2, 2015 | Rowena Guanzon March 18, 2013 – January 2014 Jose Fabia May 2, 2014 – February 2, 2020 | Heidi Mendoza April 18, 2011 – November 11, 2015 Isabel Dasalla-Agito January 16. 2016 – February 2, 2018 | Benigno Aquino IIIJune 30, 2010 – June 30, 2016 |
| February 2, 2015 | Michael Aguinaldo March 24, 2015 – February 2, 2022 | Rowena Guanzon March 18, 2013 – January 2014 Jose Fabia May 2, 2014 – February 2, 2020 | Heidi Mendoza April 18, 2011 – November 11, 2015 Isabel Dasalla-Agito January 16. 2016 – February 2, 2018 | Benigno Aquino IIIJune 30, 2010 – June 30, 2016 |
| February 2, 2018 | Michael Aguinaldo March 24, 2015 – February 2, 2022 | Rowena Guanzon March 18, 2013 – January 2014 Jose Fabia May 2, 2014 – February 2, 2020 | Roland Pondoc February 6, 2018 – February 2, 2025 | Rodrigo Duterte June 30, 2016 – June 30, 2022 |
| February 2, 2020 | Michael Aguinaldo March 24, 2015 – February 2, 2022 | Mario Lipana January 26, 2022 – present | Roland Pondoc February 6, 2018 – February 2, 2025 | Rodrigo Duterte June 30, 2016 – June 30, 2022 |
| February 2, 2022 | Rizalina Justol February 17 – June 1, 2022 Jose Calida July 4 – October 4, 2022 Gamaliel Cordoba October 21, 2022 – present | Mario Lipana January 26, 2022 – present | Roland Pondoc February 6, 2018 – February 2, 2025 | Rodrigo Duterte June 30, 2016 – June 30, 2022 |
| February 2, 2022 | Rizalina Justol February 17 – June 1, 2022 Jose Calida July 4 – October 4, 2022 Gamaliel Cordoba October 21, 2022 – present | Mario Lipana January 26, 2022 – present | Roland Pondoc February 6, 2018 – February 2, 2025 | Bongbong MarcosJune 30, 2022 – present |
| February 2, 2025 | Rizalina Justol February 17 – June 1, 2022 Jose Calida July 4 – October 4, 2022 Gamaliel Cordoba October 21, 2022 – present | Mario Lipana January 26, 2022 – present | Douglas Michael MallillinFebruary 10, 2025 –present | Bongbong MarcosJune 30, 2022 – present |

## Powers

In Jess Christoper S. Biong v. Commission on Audit, the Supreme Court ruled that the COA's audit power does not include the imposition of administrative penalties by its auditors upon culpable public officers.