The Commission, under Strategic Plan 2016-2022, envisions to enhance and focus its resources to performance audit aimed at improving the effectiveness, efficiency, and economy of government programs, projects, and activities. In 2016, COA created audit teams to conduct the pilot performance audits on selected priority programs/projects of the government. This led to the creation of the Performance Audit Office (PAO) under COA Resolution No. 2017-012 dated August 17, 2017. PAO, established under the Special Services Sector, shall be solely dedicated to performance audit.