Commission on Audit
E55497
The Commission on Audit is the Philippines’ independent constitutional body responsible for examining, auditing, and settling all accounts and expenditures of the government and its agencies.
Observed surface forms (1)
| Surface form | As subject | As object |
|---|---|---|
| Commission on Audit of the Philippines | 0 | 1 |
Statements (47)
| Predicate | Object |
|---|---|
| instanceOf |
constitutional commission
→
government agency of the Philippines → supreme audit institution → |
| abbreviation | COA → |
| branch | independent constitutional body → |
| constitutionalBasis |
Constitution of the Philippines
→
surface form:
1987 Constitution of the Philippines
Constitution of the Philippines → |
| constitutionalRank | co‑equal with other constitutional commissions of the Philippines → |
| country | Philippines → |
| goal |
ensure transparency in government financial operations
→
improve efficiency and effectiveness of government programs → prevent and detect fraud, waste, and abuse of public funds → |
| headedBy | Chairperson of the Commission on Audit → |
| headquarters |
Commonwealth Avenue, Quezon City
→
surface form:
Commonwealth Avenue, Quezon City, Philippines
|
| independence | independent from the executive, legislative, and judicial branches → |
| jurisdiction |
Philippine government
→
surface form:
Government of the Philippines
|
| legalMandate |
to keep the general accounts of the Government
→
to preserve the integrity of public financial management system → to submit annual audit reports to the President and Congress → |
| memberOf | International Organization of Supreme Audit Institutions → |
| nativeNameLanguage | en → |
| oversightFunction | external audit of the Philippine public sector → |
| power |
authority to audit government agencies and instrumentalities
→
authority to audit government‑owned or controlled corporations → authority to audit local government units → authority to audit the use of public funds and property granted to NGOs and other entities → authority to disallow or suspend irregular or unlawful expenditures → authority to examine, audit, and settle all accounts of the government → authority to promulgate accounting and auditing rules → |
| relatedBody |
Civil Service Commission of the Philippines
→
surface form:
Civil Service Commission
Commission on Elections of the Philippines →
surface form:
Commission on Elections
|
| reportsTo |
Congress of the Philippines
→
surface form:
Philippine Congress
the Filipino public → |
| role |
audits all revenues and expenditures of the Philippine government
→
conducts financial and compliance audits → conducts performance and value‑for‑money audits → ensures proper use of public funds and property → examines all accounts of the Philippine government → promotes accountability in public resources → settles government accounts and claims → |
| scopeOfAudit |
government‑owned or controlled corporations
→
local government units → national government agencies → other entities receiving or using public funds → subsidiaries of government‑owned or controlled corporations → |
| seat | Quezon City → |
| typeOfOrganization | public sector audit institution → |
Referenced by (3)
Full triples — surface form annotated when it differs from this entity's canonical label.
subject surface form:
1987 Constitution of the Philippines
this entity surface form:
Commission on Audit of the Philippines