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


COA Human Resources



(as of June 30, 2019)



Audit agencies under COA's Jurisdiction


Total number of
Audit Agencies
(as of June 30, 2019)


Audit Framework

The   Annual Audit Report (AAR)  is a 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.
The  Consolidated Annual Audit Report (CAAR)   is an 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.
The  Management Letter (ML)   is an 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.