Known for her professionalism and exemplary service in government auditing,
Director Sheila U. Villa has been a career COA auditor for the past 27 years.
She is a member of COA’s select pool of United Nations auditors. Her most recent
UN audit engagement was the audit of the UNICEF Office in Geneva/Regional Office
for Europe, and Geneva Regional Office for Central and Eastern Europe and
Commonwealth Independent States from March 31 to April 25, 2008.
Ms. Villa was also involved in the Embassy Audit of the Philippine Consulate
General, Philippine Trade and Investment Center, and Philippine Tourism Office
in Los Angeles, California from November 16 to 27, 2009 and the Embassy Audit of
the Philippine Trade and Investment Center, in Rotterdam, Netherlands from May
26 to June 3, 2007 and again on June 4 to 8, 2007.
Director Villa has served as regional cluster director of COA Regional Office
No. VI from July 2002 to December 2005, as assistant cluster director of Cluster
IV-Visayas, Regional Office No. VII in Cebu and concurrent regional cluster
director of Sub-Cluster I, Regional Office No. VI in Iloilo from December 2005
to October 2006 and as assistant cluster director of Cluster IV-Visayas,
Regional Office No. VII, Cebu City from October 2006 to December 2008. At the
onset of the COA Organizational Restructuring, Ms. Villa served as
director-in-charge of COA Regional Office No. VI in Pavia, Iloilo from December
2008 to July 2009 before being appointed director-in-charge of the Adjudication
and Legal Services Office which she now heads.
A CPA-lawyer, Ms. Villa obtained her Bachelor of Science in Business
Administration major in Accounting degree from the University of the Philippines
in the Visayas in 1974 and her Bachelor of Laws degree from the University of
San Agustin where she graduated valedictorian in 2001. She has also a Master in
Management-Business Management degree from the University of the Philippines in
Ms. Villa is married to Atty. Rene C. Villa with whom she has four sons,
Rene, Jr., Felix Michael, Leo Giorgio and Anthony.
DIRECTOR ROY L. URSAL
A CPA-lawyer, Director Roy L. Ursal is a dedicated official whose career life
was spent entirely with COA.
Atty. Ursal has been with the Commission on Audit for 26 years, first serving
COA as COA Auditing Examiner III in 1984. He steadily rose from the ranks as he
was promoted to State Auditor I in 1986, State Auditor III in 1989, State
Auditor IV in 1994, State Auditor V in 1997 until his appointment as Assistant
Director in 2006. Director Ursal has headed various auditing units and teams in
COA Region VII particularly as Cebu Provincial Auditor in 1999-2002 where he
succeeded in having the Supreme Court rule on the proper usage of the Special
Education Fund (SEF) in local government units in the case "The COA of the
Province of Cebu represented by Provincial Auditor Roy L. Ursal versus The
Province of Cebu represented by Governor Pablo P. Garcia (G.R. 141386, Nov. 29,
2001, 371 SCRA 196)." Director Ursal likewise served as director-in-charge in
the Legal and Adjudication Office (LAO)-Local and LAO-National in COA Central
Office. He is the director-in-charge of COA Region XIII prior to his appointment
as Director IV on February 23, 2010.
Director Ursal is a former UN auditor who has served as team leader in audit
assignments in various departments in the U.N. Headquarters in New York, U.S.A.
in 1992, 1993 and 2000 and in the audit of the International Criminal Tribunal
of the Former Yugoslavia (ICTY) in The Netherlands in 2007.
Atty. Ursal graduated magna cum laude at the University of San Carlos in Cebu
City where he obtained his Bachelor of Science in Commerce degree with major in
Accountancy in 1983 and passed the CPA Board in that year. He also obtained his
Bachelor of Laws degree from the same university in 1990 and passed the 1990 Bar
Director Ursal hails from Cebu City where he lives with his wife Nancy and
their children Ranz Alton, Ritter John and Rinyl Mary.