Commission on Audit


To ensure accountability for public resources, promote transparency, and help improve government operations, in partnership with stakeholders, for the benefit of the Filipino people.

Goal/Overview of the Office

Article IX-D, Section 2 of the 1987 Constitution states that:

  1. The Commision on Audit shall have the power, authority, and duty to examine, audit, and settle all accounts pertaining to the revenue and reciepts of, and expenditures or uses of funds and property, owned or held in trust by, or pertaining, to the Government, or any of its subdivissions, agencies, or instrumentalities, including government-owned or controlled corporations with the original charters, and on a post-audit basis:
    1. constitutional bodies, commissions and offices that have been granted fiscal autonomy under this Constitution;
    2. autonomous state colleges and universities;
    3. other government-owned or controlled corporations and their subsidiaries; and
    4. such non-government entitiesreceiving subsidy or equity, directly or indirectly, from or through the Government, which are required by law or the granting institution to submit tto such audit as a condition of subsidy or equity. However, where the internal control system of the audited agencies is inadequete, the Commission may adopt such measures, including temporary or special pre-audit, as are necesarry and appopriate to correct the deficiencies, it shall 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.
  2. The Commission shall have exclusive authority, subject to the limitations in this Article, to define the scope of its audit and examination, establish the techniques and methods required therefor, and promulgate accounting and auditing rules and regulation, including those for the prevention and disallowance of irregular, unnecessary, excessive, extravagant, or unconscionable expenditures or uses of government funds properties.
Arsaggaf L. Umabong
Head, Office of the Auditor
Contact Number: 
(+63) 975 125 8603


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