October 10, 2008

COA RESOLUTION NO. 2008-012

SUBJECT : 2008 COA Organization Restructuring

WHEREAS, Section 2 (2) of Article IX, D of the Constitution vests on the Commission on Audit the
exclusive authority to define the scope of its audit and examination as well as establish the techniques
and methods required therefor;
WHEREAS, the General Appropriations Acts of the current and recent past years authorized the
agencies granted fiscal autonomy under the Constitution, of which the Commission on Audit is one, to
undertake a continuing reorganization within the limits of their appropriations;
WHEREAS, the present organizational structure would not allow COA to completely perform and
effectively accomplish its constitutional and statutory mandates;
WHEREAS, recent developments in the economic, financial, political and social structures in the
country and around the world require a reengineering of the government machineries;
WHEREAS, the developments in governance mechanisms affect the audit environment and demand
appropriate audit responses in terms of methods and techniques best suited to enhance accountability;
WHEREAS, there is a need for the Commission on Audit organization to be realigned with the
national government's thrusts towards decentralization and regionalization;
WHEREFORE, premises considered, this Commission has RESOLVED, as it does HEREBY RESOLVE,
to adopt, within the limits of its appropriations, the 2008 COA Organization Restructuring.
SECTION 1. Objectives. — The restructuring of the COA organization is aimed at attaining the
long term strategic goal of improving governance in all units, levels, and subdivisions of the government
thru:
a. Strengthening the frontline audit services;
b. Streamlining the support services;
c. Expediting the decision-making process;
d. Providing the mechanisms for effective rule-making and standards setting;
e. Enhancing fraud audits and special audits;
f. Enhancing the system of keeping the general accounts of the government;
g. Strengthening the IT infrastructure and IT related services;
h. Institutionalizing the periodic review/assessment of the quality of governance of government
agencies as basis for agency audit arrangements.
SECTION 2. Coverage. — This restructuring covers all organizational units of the Commission on
Audit.
SECTION 3. Over-all Structure. — The over-all structure of the new COA Organization shall be as
shown in Annex 1.
SECTION 4. The Commission Proper. — The Commission Proper, consisting of a Chairman and
two (2) Commissioners, shall sit as the body to determine policies, promulgate rules and regulations, and
prescribe standards governing the performance by the Commission of its powers and functions. The
Chairman shall act as the presiding officer of the Commission Proper and the Chief Executive Officer of
the Commission.
SECTION 5. The Assistant Commissioners. — The Assistant Commissioners shall act as
executive management committee of the Commission, which shall be known as the Assistant
Commissioners' Group (Annex 5c). In addition, they shall perform oversight function and discharge the
duties and responsibilities enumerated in the functional charts of the respective sector where they may
be assigned (Annexes 7 to 13).
The General Counsel, who is an Assistant Commissioner, shall, however, continue to perform
advisory and consultative functions and render legal service with respect to the performance of the
functions of the Commission and the interpretation of pertinent laws and auditing rules and regulations.
SECTION 6. Central Office Organization — Audit Sectors. — The Audit Sectors of the Central
Office shall have the following basic features:
a. There shall be three Audit Sectors: the National Government Sector, NGS; the Local
Government Sector, LGS; and the Corporate Government Sector, CGS; each headed by an
Assistant Commissioner.
b. Under the NGS, there shall be four national government agency clusters; under the CGS,
three corporate government agency clusters; and under the LGS, one local government
agency cluster, or a total of eight clusters altogether, each headed by a Cluster Director
(Director IV) who shall be responsible for the audit of the agencies within their respective
clusters in Metro-Manila as indicated in Annexes 15, 16, and 17 and for the consolidation of
audit reports an agency-nationwide basis.
c. Technical personnel of the Technical Services Office shall be deployed to the Cluster Directors
of the Audit Sectors. They shall be redeployed only upon request for technical assistance by
the Supervising Auditors, or as the Cluster Director may deem it necessary even without the
former's request. The technical personnel shall retain their TSO plantilla position and they
 former's request. The technical personnel shall retain their TSO plantilla position and they
shall be strictly subject to the reshuffling policy of the Commission.
SECTION 7. Central Office Organization — Operating Support Sectors. —
a. The Administration Sector shall be restructured with its new structure shown in Annex 8.
b. The Professional Development Center shall be renamed Professional Development Sector with
its new structure shown in Annex 9.
c. The Legal and Adjudication Sector shall be renamed Legal Services Sector with its new
structure shown in Annex 10.
d. The Government Accountancy and Financial Management Information System (GAFMIS)
Sector shall be renamed Government Accountancy Sector, with its new structure shown in
Annex 11, renewing a focus on the keeping of the general accounts.
e. The Management Services and Technical Services Sector shall be renamed Special Services
Sector, with its new structure shown in Annex 12. The Information and Communication
Technology Center shall be reinstituted and renamed as Information Technology Office, with
the FMIS of GAFMIS integrated into it.
f. The Finance Sector shall be renamed Planning, Finance and Management Sector with its new
structure shown in Annex 13.
SECTION 8. Regional Office Organization. —
a. In the regions outside of Metro-Manila, each regional office shall be headed by a Regional
Director (Director IV) who shall be responsible for the audit of agencies located within his
regional jurisdiction and for transmitting the regional audit reports of agencies to the
concerned Cluster Director in the Central Office for consolidation, and the Annual Audit
Reports of LGUs and stand-alone agencies in the region to their respective heads. The
structure of the regional offices shall be as indicated in Annex 14.
b. Lending staff assistance to the Regional Director shall be the Legal, Technical & Information
Technology, Administration, Training and Finance Services.
c. Audit Groups shall be constituted for deployment to the various clientele agencies of the
region, each headed by a Supervising Auditor who shall report directly to the Regional
Director. The Audit Group — National shall be responsible for the audit of the regional offices
of national government agencies; the Audit Group — Corporate for the audit of the regional
offices of corporate agencies; and the Audit Group — Local for the audit of agencies —
national/corporate/local (other than regional offices), situated in the province or city within
the region.
SECTION 9. Standards Boards. — The Public Sector Accounting Standards Board and the Public
Sector Auditing Standards Board, the members of which shall function in an ex-officio capacity, shall be
created directly under the Commission Proper. The structure of these boards are shown in Annexes 5a
and 5b.
SECTION 10. Implementation. — The Chairman is authorized to issue the implementing
guidelines and the office orders to implement this resolution. The Assistant Commissioners' Group is
directed to formulate and recommend the implementing guidelines within one (1) month from the date
of approval of this resolution.
SECTION 11. Repealing Clause. — All orders, issuances, rules and regulations or any part thereof
that are inconsistent with this resolution are hereby repealed or modified accordingly.
SECTION 12. Effectivity. — This resolution shall take effect immediately upon publication in the
Official Gazette or any newspaper of general circulation.
Quezon City, Philippines, October 10, 2008.

(SGD.) JUANITO G. ESPINO, JR.

Commissioner

(SGD.) REYNALDO A. VILLAR

Chairman

ATTACHMENTS
Annex 1 COA Overall Structure
Annex 2 Commission Proper
Annex 3 Office of the Chairman, Organization and Functional Charts
Annex 4 Offices of the Commissioners, Organization and Functional Charts
Annex 5 Permanent Boards/Committees, Organization and Functional Charts
Annex 5a Public Sector Accounting Standards Board, Organization and Functional Charts
Annex 5b Public Sector Auditing Standards Board, Organization and Functional Charts
Annex 5c Assistant Commissioners' Group, Organization and Functional Charts
Annex 5d Other Permanent Boards/Committees
Annex 6 Office of the Commission Secretariat, Organization and Functional Charts
Annex 7 Audit Sectors, Organization and Functional Charts
Annex 7 Audit Sectors, Organization and Functional Charts
Annex 8 Administration Sector, Organization and Functional Charts
Annex 9 Professional Development Sector, Organization and Functional Charts
Annex 10 Legal Services Sector, Organization and Functional Charts
Annex 11 Government Accountancy Sector, Organization and Functional Charts
Annex 12 Special Services Sector, Organization and Functional Charts
Annex 13 Planning, Finance and Management Sector, Organization and Functional Charts
Annex 14 COA Regional Offices, Organization and Functional Charts
Annex 15 National Government Sector Clusters
Annex 16 Corporate Government Sector Clusters
Annex 17 Local Government Sector — National Capital Region
Annex 18 Planning Information, Audit Reporting and Performance Reporting Flow