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Commission On Audit (Article IX-D, 1987 Philippine Constitution)

The Commission on Audit (COA) has the power to: 1. Examine, audit, and settle accounts of government revenues, receipts, expenditures, and property. 2. Adopt measures like temporary pre-audits to correct deficiencies in audit agencies' internal controls. 3. Promulgate accounting and auditing rules. However, the COA's powers are limited and it cannot decide non-jurisdictional administrative cases or invoke its own procedural rules in court.

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Safenaz Mutilan
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44 views

Commission On Audit (Article IX-D, 1987 Philippine Constitution)

The Commission on Audit (COA) has the power to: 1. Examine, audit, and settle accounts of government revenues, receipts, expenditures, and property. 2. Adopt measures like temporary pre-audits to correct deficiencies in audit agencies' internal controls. 3. Promulgate accounting and auditing rules. However, the COA's powers are limited and it cannot decide non-jurisdictional administrative cases or invoke its own procedural rules in court.

Uploaded by

Safenaz Mutilan
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Group 7

Members:
Simbajon, Maxrio Louel R.
Magallon, Ren
Mutilan, Safenaz L.
Lagapa, Steve

Commission on Audit
(Article IX-D, 1987 Philippine Constitution)

POWERS OF COA LIMITATIONS OF COA’S POWER

1) Power, authority, and duty to 1) Does not have the exclusive power
examine, audit and settle all accounts to examine and audit government
pertaining to the revenues and entities. As such, public
receipts of, and expenditures or uses corporations under COA’s
of funds and property, owned or held jurisdiction may employ private
in trust by, or pertaining to the auditors;
Government, or any of its
subdivisions, agencies, or
instrumentalities

2) Examine, audit and settle all 2) Does not have the power to
accounts pertaining to the revenues examine and audit private and
and receipts of, and expenditures or privatized institutions.
uses of funds and property, including
government-owned or controlled
corporations with original charters,
and on a post-audit basis:

(a) constitutional bodies, commissions


and offices that have been granted
fiscal autonomy under this
Constitution;
(b) autonomous state colleges and
universities;
(c) other government-owned or
controlled corporations and their
subsidiaries; and
(d) such non-governmental entities
receiving subsidy or equity, directly or
indirectly, from or through the
Government, which are required by
law the granting institution to submit
to such audit as a condition of subsidy
or equity.

WHEN INTERNAL CONTROL SYSTEM OF


THE AUDITED AGENCIES IS
INADEQUATE:
3) Commission may adopt such
measures, including temporary or
special pre-audit, as are necessary
and appropriate to correct the
deficiencies.

4) Keep the general accounts of the


Government and, for such period as
may be provided by law, preserve the
vouchers and other supporting papers
pertaining thereto.

5) Exclusive authority to define the


scope of its audit and examination,
establish the techniques and methods
required therefor, and 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.

8) To settle government liquidated


accounts;

9) Exclusive power define the scope


and techniques for its own auditing
procedure;

10) To promulgate accounting and


auditing rules including those for the
prevention and disallowance of
irregular, unnecessary, excessive,
extravagant, or unconscionable
expenditures;

11) To decide administrative cases 3) Cannot decide or have jurisdiction


involving expenditure of public funds over administrative cases outside
[Art. IX-D Sec. 2]; its jurisdiction;

12) Power to examine and audit


government agencies cannot be
divested by Congress [Sec. 3, Art. IX-
D];

13) Power to examine and audit local


government units [Veloso et al. v.
COA, G.R. No. 193677, Sept. 06,
2011];

14) Power to promulgate own 4) Cannot invoke its own rules of


procedural rules, provided they do not procedures in proceedings initiated
diminish, increase, or modify by or filed against it before regular
substantive rights (though subject to courts of justice.
disapproval by the Supreme Court)
[Sec. 6, Art. IX-A];

15) May appoint their own officials


and employees in accordance with
Civil Service Law [Sec. 4, Art. IX-A];

16) Post-Auditing Powers over

a) Constitutional bodies, commissions


and officers that have been granted
fiscal autonomy under the
Constitution;
b) Autonomous state universities and
colleges;
c) Non-government entities receiving
subsidy or equity, directly or indirectly
from or through the government which
are required by law or by the granting
institution to submit to such audit as
condition of subsidy or equity;
d) Other GOCCs and their subsidiaries
[Art. IX-D, Sec. 2].

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