JURISDICTION AND POWERS OF THE COMMISSION ON AUDIT

Hereunder are the JURISDICTION AND POWERS OF THE COMMISSION ON AUDIT:

Section 1. General jurisdiction. - The Commission on Audit shall have the power, authority, and duty to examine, audit and settle all accounts pertaining to the revenue and receipts of, and expenditures or uses of funds and property, owned or held in trust by, or pertaining to the Government, or any of its subdivisions, agencies, or instrumentalities, including government-owned and controlled corporations with original charters, and on a post-audit basis: (a) constitutional bodies, commissions and offices that have been granted fiscal autonomy under the 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 or the granting institution to submit to such audit as a condition of subsidy or equity. However, where the internal control system of the audited agencies is inadequate, the Commission may adopt such measures, including temporary or special pre-audit, as are necessary and appropriate 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.

The Commission shall have exclusive authority subject to the limitations in Article IX of the Constitution, 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 or irregular, unnecessary, excessive, extravagant, or unconscionable expenditures, or uses of government funds and properties.

Specifically, such jurisdiction shall extend over but not limited to the following cases and matters involving:

a. Disallowance of expenditures or uses of government funds and properties found to be irregular, unnecessary, excessive, extravagant or unconscionable;
b. Money claims due from or owing to any government agency;
c. Determination of policies, promulgation of rules and regulations, and prescription of standards governing the performance by the Commission of its powers and functions;
d. Resolution of novel, controversial, complicated or difficult questions of law relating to government accounting and auditing;
e. Charges made in the audit of revenues and receipts resulting to under-appraisal, under-assessment or under-collection;
f. Certificates of Settlement and Balances issued by the auditors;
g. Appointment of the officials and employees of the Commission, including disciplinary actions against its personnel;
h. Exercise of its visitorial power over non-government organizations (1) subsidized by the government, (2) those required to pay levies or government shares, (3) those funded by donations through the government, (4) those for which Government has put up a counterpart fund, or (5) those entrusted with government funds or properties;
i. Audit of the financial operations of public utilities whenever required by law;
j. Authorization and enforcement of the settlement of accounts subsisting between agencies of the government;
k. The compromise or release in whole or in part, of any settled claim or liability to any government agency pursuant to Section 36, P.D. 1445;
l. Submission of papers relative to government obligations pursuant to Section 39, P.D. 1445;
m. Opening and revision of settled accounts;
n. Retention of money due to a person for satisfaction of his indebtedness to the government;
o. Checking and audit of all property or supplies of the government agency;
p. Seizure by the Auditor of the office of the local treasurer found to have a shortage in cash;
q. Constructive distraint of property of any accountable officer with shortage in his accounts upon a finding of a prima facie case of malversation of public funds or property against him;
r. The keeping of 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; and
s. Collection of indebtedness due the Government, or any of its subdivisions, agencies or instrumentalities, or any government-owned or controlled corporations or self-governing board or commission.

As we can see above, the auditor has an enormous tasks and we enjoin everyone to cooperate in the observance of COA accounting and auditing rules and regulations.

COA Powers