Article 101p. 101

ADMINISTRATIVE CODE AND LAW OF PUBLIC OFFICERS TEXT AND RULES

CHAPTER 2 Organization of the Commission on Audit

SECTION

3.

The

Commission

Proper .

—

The

Commission Proper shall be composed of the Chairman

and two Commissioners. It shall sit as a body to formulate

policies, promulgate rules and regulations, and prescribe

standards governing the discharge of its powers and

functions.

SECTION 4. The Chairman . — The Chairman shall act

as Presiding Officer of the Commission Proper and Chief

Executive Officer of the Commission. The Chairman may

be

assisted

by

the

commissioners

in

the

general

administration of the Commission. He shall perform the

following duties:

(1) Control and supervise the general administration of

the commission;

(2)

Direct

and

manage

the

implementation

and

execution of policies, standards, rules and regulations of

the commission;

(3) Control and supervise the audit of highly technical

or

confidential

transactions

or

accounts

of

any

government agency; and

(4) Perform such other related functions as may be

assigned from time to time by the Chairman.

SECTION 5. Offices of the Commissioners . — There

shall be two (2) Commissioners who shall assist the

Chairman,

upon

proper

delegation

in

the

general

administration of the Commission. They shall assist in the

review and evaluation of existing policies as well as in the

formulation of new ones.

SECTION

6.

The Commission Secretariat . — The

Commission Secretariat shall be headed by the Secretary

to the Commission who shall have the privileges of a COA

service chief. The Commission Secretariat shall perform

the following functions:

(1)

Prepare

the

agenda

for

the

sessions

of

the

Commission Proper;

(2) Prepare and keep the minutes of all sessions,

hearings and conferences of the Commission Proper;

(3) Maintain the records of the Commission Proper;

and

(4) Perform such related functions as may be assigned

by the Chairman of the Commission Proper.

CHAPTER 3 Offices

SECTION 7. Central Offices . — The Commission shall

have the following central offices:

(1) The Administrative Office shall be headed by a

Director and shall perform the following functions:

(a) Develop and maintain a personnel program which

shall

include

recruitment,

selection,

appointment,

performance evaluation, employee relations, and welfare

services;

(b) Provide the Commission with services related to

personnel,

records,

supplies,

equipment,

medical,

collections and disbursements, and other related services;

and

(c) Perform such other related functions as may be

assigned from time to time by the Chairman.

(2) The Planning, Financial and Management Office

shall:

(a)

Formulate

long

range

and

annual plans and

programs for the Commission;

(b) Formulate basis policies and guidelines for the

preparation of the budget of the Commission, coordinate

with the Department of Budget and Management, and

the Office of the President in the preparation of the said

budget;

(c) Maintain and administer the accounting system

pertaining to the accounts of the Commission;

(d)

Develop

and

maintain

the

management

information system of the Commission;

(e)

Develop

and

administer

a

management

improvement

program,

including

a

system

for

measurement of performance of auditing units on which

an annual report shall be submitted to the Chairman not

later than the 31st of January of each year;

(f)

Render

consultancy

services

related

to

the

discharge of government auditing functions; and

(g) Perform such other related functions as may be

assigned from time to time by the Chairman.

(3) The State Accounting and Auditing Development

Office shall be headed by a Director and shall perform the

following functions:

(a) Formulate long range plans for a comprehensive

training program for all personnel of the Commission and

personnel of the agencies of government, with respect to

Commission rules and regulations and audit matters;

(b) Prepare and implement annual training programs,

consistent with its long range plans;

(c)

Develop

its

capability

to

implement

training

programs;

(d) Publish the professional journal of the Commission;

(e) Establish and maintain such training centers and

libraries as may be authorized by the Commission; and

(f) Perform such other related functions as may be

assigned from time to time by the Chairman.

(4) The Accountancy Office shall be headed by a

Director and shall perform the following functions:

(a) Prepare for the Commission, the annual financial

report

of

the

National Government and such other

financial or statistical works as may be required by the

Commission;

(b) Maintain the accounts of the current surplus of the

general fund of the national government;

(c)

Verify

appropriations

of

national

government

agencies and control fund releases pertaining thereto;

and

(d) Assist in the formulation of accounting rules and

regulations and supervise the implementation of such

rules and regulations in government agencies.

(5) The Special Audits Office shall be headed by a

Director and shall perform the following functions:

(a)

Conduct,

consistent

with

the exercise by the

Commission of its visitorial powers as conferred by the

variable

scope

audit

of

non-governmental

firms

subsidized by the government (1) required to pay levies or

government

shares;

(2)

those

funded

by

donations

through the government; and (3) those for which the

government has put up a counterpart fund. Such audits

shall

be

limited

to

the

funds

coming

from

the

government;

(b)

Undertake,

on

a

selective

basis,

financial

compliance, economy, efficiency and effectiveness audit

of

national

agencies

and

local

government

units,

government-owned or controlled corporations, and other

self-governing

boards,

commissions,

or

agencies

of

government, as well as specific programs and projects of

the government;

(c) Audit financial operations of public utilities and

franchise grantees for rate determination and franchise

tax purposes;

(d) Conduct such other special audits as may be

directed by the Chairman; and

(e) Perform such other related functions as may be

assigned from time to time by the Chairman.

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