INTRODUCTION

-The Commission on Audit is a constitutional office that enjoys fiscal autonomy (Independent office).

Ang COA ay Constitutional Office na may Fiscal Autonomy. Ang ibig sabihin nito, may kalayaan sila at
garantiya ng separasyun ng kapangyarihan mula sa political agencies tulad Executive department and
LGUs. Hindi sila pwedeng manduhan ng mga ito. Accdg to law.

-The Chairman and the Commissioners can be removed only upon conviction in an impeachment
proceeding.

Ang ibig sabihin nito, ang officers ay immune from suit during their incumbency upang sila ay hindi ma
harass ng kaliwat kanang reklamo gawa ng kanilang sensitibong trabaho. (hindi sila pwewde idemanda
sa karaniwang hukuman kundi sa house of representatives via impeachement proceedings, trial act as
judges,senate)

- It has 7 principal duties

36. Power to compromise monetary claims, habolin bayarin s gobyerno settle claims

Orig. Charter-law creating to one govt entity like HDMF, SSS, GSIS

38. public Utilities vested with public interests. Concessionaires maynilad, mnila water ng (main water
supply

-power to promulgate auditing rules and procedures

Intl Orgn of Supreme Audit Institutions – Assn worldwide

Sec. 40 investigate, contempt-hindi gumagalang sa proseso ng coa, pipanatawag not complied patawan
ng kaparusahan

Ito ay kinabibilangan ng mga sumusunod

- it has a unique composition of members because the Constitution mandates that at no time all
members of the Commission belong to the same profession.

Mataas ang pamantayan ng mga opisyales na itatalaga sa COA.

- In several cases that reached the SC it affirms the power, authority and functions of COA.

- The Constitution requires that COA shall audit all government offices.

Ang ibig sabihin nito, lahat ng opisina ng gobyerno ay kailangan ma audit ng COA alinsunod narin sa
Constitution na ang “Public Office is a Public Trust”

- The decisions of COA as quasi-judicial agency shall be directly appealable to the Supreme Court.
Ang ibig sabihin nito, tanging Supreme Court lamang ang pwedeng mag review ng decisions ng COA
bilang isang quasi-judicial agency.

- Ang mga kawani ng COA ay i-aapoint ng Commission proper. Ito ay bahagi narin ng pagkakaroon
ng Fiscal Autonomy.
- Ang batas kodigo ng COA ay naipasa noong 1978 at ito ang P.D. 1445.

JURISPRUDENCE

Sec 3. All government, no exemption in auditing.

Sec. 4 As govt agency & all govt agencies, annual report consists of

Michael Aguinaldo – lawyer, 2022

Jose Fabia – lawyer, college, 2021

Roland Pondoc – CPA Lawyer,2025, will be left, NO RE-APPOINTMENT