A trustworthy, respected and independent audit institution that is an enabling partner of government in ensuring a better life for every Filipino.


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

Commission on Audit

Organizational Chart

Illustrates the hierarchical structure of the Commission on Audit, depicting the various offices and sectors within the organization.

Personnel Complement

  • Encompasses a diverse array of professionals, including auditors, accountants, legal experts, engineers, and administrative staff, all working collaboratively to fulfill the COA's mission.

  • 8,668

    Active employees as of December 31, 2023

Employee Count by Sex

Employee Count by Sex & Age

Employee Count by Eligibility

Active employees as of December 31, 2023

The Audit Framework

Serves as a comprehensive guide outlining the principles, methodologies, and standards that auditors follow to ensure the effective and objective examination of financial records, performance, and compliance.

Audit Reports

Serve as a crucial mechanism for communicating audit findings, recommendations, and insights to auditees, policymakers, and the general public. The reports play a pivotal role in promoting transparency, accountability, and good governance within the public sector.

Annual Audit Report (AAR)

Report prepared at year-end on the results of audit on the accounts and operations of an Agency. It is transmitted to the head of agency/auditee not later than the deadline set by the Commission.

Consolidated Audit Report (CAAR)

Audit report on the results of audit of a national government agency with Regional Offices and field/operating units; and for a government corporation with regional branches and/or field offices.
It is the consolidated report of the head office and the regional/division/district branch/field offices and subsidiaries, if needed/required, of such agency.

Management Letter (ML)

Audit report on the results of audit of the regional/branch office, field/operating unit, staff bureau and line office with complete set of books of accounts; or an audit report on agencies with complete set of books of accounts but no financial statements submitted as of the deadline set by COA and league/federation of local government units and local elective officials.

Audit Process

Systematic series of steps conducted by the Commission on Audit (COA) to examine and evaluate the financial activities, performance, and compliance of government entities.
The goal is to promote transparency, accountability, and good governance in the management of public funds.

Financial Audit Process

Compliance Audit Process

Performance Audit Process