Constitutional Commissions
Content
Geraldine Waytan Gumagay Consti Law 1 Atty. Libiran THE CONSTITUTIONAL COMMISSIONS OF THE PHILIPPINES The Constitution of the Philippines provides for the creation of the three Constitutional Commissions: the Civil Service Commission; the Commission on Elections; and the Commission on Audit. The Civil Service Commission (CSC) used to be a statutory body under the 1935 Constitution until it became a Constitutional Commission under the 1973 Constitution. The Commission on Elections (COMELEC) was established by virtue of Resolution No.3 amending the 1935 Constitution on April 11, 1940. The Commission on Audit, formerly known as the General Auditing Office under the 1935 Constitution, was established under the 1973 Constitution. Each Commission en banc may promulgate its own rules concerning pleadings and practice before it or before any of its offices. Such rules however shall not diminish, increase, or modify substantive rights. Each Commission shall decide by a majority vote of all its members any case or matter brought before it within sixty (60) days from the date of its submission for decision or resolution. A case or matter is deemed submitted for decision or resolution upon the filing of the last pleading, brief, or memorandum required by the rules of the Commission or by the Commission itself. Unless otherwise provided by the Constitution or by law, any decision, order, or ruling of each Commission may be brought to the Supreme Court on certiorari by the aggrieved party within thirty days from receipt of a copy thereof. I
CIVIL SERVICE COMMISSION (CSC)
A.
Description As provided under the Constitution (Art. IX-B), the CSC is the central personnel agency of the Philippine government, with adjudicative responsibility in the national government structure. It is also tasked to render final arbitration on disputes and personnel actions on Civil Service matters. B.
Composition and Qualifications The Commission shall be composed of a Chairman and two Commissioners who shall be natural born citizens of the Philippines and, at the time of their appointment, at least thirty-five years of age, with proven capacity for public administration, and must not have been candidates for any elective position in the elections immediately preceding their appointment. C. 1.
2. 3.
4.
Disqualification or Limitation on Appointment No candidate who has lost in any election shall, within one year after such election, be appointed to any office in the Government or any Government-owned or controlled corporations or in any of their subsidiaries. No elective official shall be eligible for appointment or designation in any capacity to any public office or position during his tenure. Unless otherwise allowed by law or by the primary functions of his position, no appointive official shall hold any other office or employment in the Government or any subdivision, agency or instrumentality thereof, including Government-owned or controlled corporations or their subsidiaries. No elective or appointive public officer or employee shall receive additional, double, or indirect compensation, unless specifically authorized by law, nor accept without the consent of the Congress, any present, emolument, office, or title of any kind from any foreign government
D.
Mandate and Functions Strengthening the merit and rewards system, integrating all human resources development programs on all levels and ranks, and institutionalizing a management climate. Under Executive Order No. 292, the Civil Service Commission shall perform the following functions: 1. Administer and enforce the constitutional and statutory provisions on the merit system for all levels and ranks in the Civil Service; 2. Prescribe, amend and enforce rules and regulations for carrying into effect the provisions of the Civil Service Laws and other pertinent laws; 3. Promulgate policies, standards and guidelines for the Civil Service and adopt plans and programs to promote economical, efficient and effective personnel administration in the government; 4. Formulate policies and regulations for the administration, maintenance and implementation of position classification and compensation and set standards for the establishment, allocation and reallocation of pay scales, classes and positions; 5. Render opinion and rulings on all personnel and other Civil Service matters which shall be binding on all head of departments, offices and agencies and which may be brought to the Supreme Court on certiorari; 6. Appoint and discipline its officials and employees in accordance with law and exercise control and supervision over the activities of the Commission; 7. Control, supervise and coordinate Civil Service examinations. Any entity or official in government may be called upon by the Commission to assist in the preparation and conduct of said examinations including security, use of buildings and facilities as well as personnel and transportation of examination materials which shall be exempt from inspection regulations; 8. Prescribe all forms for Civil Service examinations, appointment, reports and such other forms as may be required by law, rules and regulations; 9. Declare positions in the Civil Service as may properly be primarily confidential, highly technical or policy determining; 10. Formulate, administer and evaluate programs relative to the development and retention of qualified and competent work force in the public service; 11. Hear and decide administrative cases instituted by or brought before it directly or on appeal, including contested appointments, and review decisions and action of its offices and of the agencies attached to it. Officials and employees who fail to comply with such decisions, orders, or rulings shall be liable for contempt of the Commission. Its decisions, orders or rulings shall be final and executory. Such decisions, orders, or rulings may be brought to Supreme Court on certiorari by the aggrieved party within thirty (30) days from receipt of the copy thereof; 12. Issues subpoena and subpoena duces tecum for the production of documents and records pertinent to investigations and inquiries conducted by it in accordance with its authority conferred by the Constitution and pertinent laws; 13. Advise the President on all matters involving personnel management in the government service and submit to the President an annual report on the personnel programs; 14. Take appropriate actions on al appointments and other personnel matters in the Civil Service including extension of service beyond retirement age; 15. Inspect and audit the personnel actions and programs of the departments, agencies, bureaus, offices, local government including government-owned or controlled corporations; conduct periodic review of the decisions and actions of offices or officials to whom authority has been delegated by the Commission as well as the conduct of the officials and the employees in these offices and apply appropriate sanctions whenever necessary. 17. Delegate authority for the performance of any functions to departments, agencies and offices where such functions may be effectively performed;
18. 19. 20.
Administer the retirement program of government officials and employees, and accredit government services and evaluate qualification for retirement; Keep and maintain personnel records of all officials and employees in the Civil Service; and Perform all functions properly belonging to a central personnel agency such as other functions as may be provided by law
E.
Jurisdiction The civil service encompasses all branches and agencies of the Government, including government-owned or controlled corporations with original charters, like the Government Service Insurance System (GSIS), or those created by special law. The CSC has jurisdiction to hear and decide disciplinary cases against erring employees.
II
COMMISSION ON ELECTIONS (COMELEC)
A.
Description Under Art. IX-C of the Constitution, the COMELEC has the power, among others, to enforce and administer all laws and regulations relative to the conduct of an election, plebiscite, initiative, referendum, and recall. See Commission on Elections. B.
Composition and Qualifications There shall be a Commission on Elections composed of a Chairman and six (6) Commissioners who shall be natural born citizens of the Philippines and, at the time of their appointment, at least thirty-five (35) years of age, holders of a college degree, and must not have been candidates for any elective position in the immediately preceding elections. However, a majority thereof, including the Chairman, shall be members of the Philippine Bar who have been engaged in the practice of law for at least ten (10) years. C. 1.
2.
3.
Disqualification and Inhibition No Member shall sit in any case in which he or his spouse or child is related to any party within the sixth civil degree or consanguinity or affinity, or to the counsel of any of the parties within the fourth civil degree of consanguinity or affinity, or in which he has publicly expressed prejudgment as may be shown by convincing proof, or in which the subject thereof is a decision promulgated by him while previously serving as presiding judge of an inferior court, without the written consent of all the parties, signed by them and entered in the records of the case; Provided, that no Member shall be the "ponente" of an en banc decision/resolution on a motion to reconsider a decision/resolution written by him in a Division. If it be claimed that a Member is disqualified from sitting as above provided, the party raising the issue may, in writing, file his objection with the Commission, stating the grounds therefor. The member concerned shall either continue to participate in the hearing or withdraw therefrom, in accordance with his determination of the question of his disqualification. His decision thereon shall forthwith be made in writing and filed with the Commission for proper notation and with the records of the case. No appeal or stay shall be allowed from, or by reason of, his decision in favor of his own competency until after final judgment in the case. A member may, in the exercise of his sound discretion, inhibit himself from sitting in a case for just or valid reasons other than those mentioned above.
Disqualification Resulting in Lack of Quorum If the disqualification or inhibition of a Member should result in a lack of quorum in the Commission sitting en banc, the Presiding Justice of the Court of Appeals, upon request of the
Commission, shall designate a Justice of said Court to sit in said case for the purpose of hearing and rendering a decision thereon. D.
Mandate and Functions To give life and meaning to the basic principle that sovereignty resides in the people and all government authority emanates from them. 1. Enforce and administer all laws and regulations relative to the conduct of and elections, plebiscite, initiative, referendum, and recall. 2. Exercise exclusive original jurisdiction over all contests relating to the elections, returns, and qualifications of all elective regional, provincial, and city officials, and appellate jurisdiction over all contests involving elective municipal officials decided by trial courts of general jurisdiction, or involving elective barangay official decided by trial courts of limited jurisdiction. 3. Decide, except those involving the right to vote, all questions affecting elections, including determination of the number and location of polling places, appointment of election officials and inspectors, and registration of voters. 4. Deputize, with the concurrence of the President, law enforcement agencies and instrumentalities of the Government, including the Armed Forces of the Philippines, for the exclusive purposes of ensuring free, orderly, honest, peaceful credible elections. 5. Register, after sufficient publication, political parties, organizations, of coalitions which, in addition to other requirements, must present their platform or program of government; and accredit citizens arms of the Commission on Elections. 6. File, upon a verified complaint, or on its own initiative, petitions in court for inclusion or exclusion of voters; investigate and, where appropriate, prosecute cases of violations of elections laws, including acts or omissions constituting election frauds, offenses, and malpractices. 7. Recommend to the Congress effective measures to minimize election spending, including limitation of places where propaganda materials shall be posted, and to prevent and penalize all forms of election frauds, offenses, malpractices, and nuisance candidates. 8. Recommend to the President the removal of any officer of employee it has deputized, or the imposition of any other disciplinary action, for violation or disregard of, or disobedience to its directive, order, or decision. 9. Submit to the President and the Congress a comprehensive report on the conduct of each election, plebiscite, initiative, referendum, or recall. E.
Jurisdiction The Commission has managed to maintain its authority and independence in the conduct of elections. Actions and decisions of this body that appeared to strain the limits of its powers were, in most cases, sustained by the Supreme Court, thereby reinforcing its position as the constitutionally ordained guardian of the ballot. In its latest decision upholding the Commission's assertion of authority, the high tribunal affirmed the exclusive character of its power to conduct the preliminary investigation and prosecution in cases involving election offenses. (People vs. Honorable Enrique B. Inting, Judge, RTC, BR 38, Dumaguete City, et al, G.R. No. 88919, July 27, 1990).
III A.
COMMISSION ON AUDIT (COA)
Description The COA has the power, authority, and duty to examine, audit, and settle all accounts pertaining to the revenue and receipts of, and expenditures or uses of funds and property, owned or held in trust by, or pertaining to, the Government, or any of its subdivisions, agencies,
or instrumentalities, including government-owned or controlled corporations with original charters. The Commission on Audit is an independent constitutional commission established by the Constitution of the Philippines. It has the primary function to examine, audit and settle all accounts and expenditures of the funds and properties of the Philippine government. B.
Composition and Qualifications The Commission on Audit is composed of a Chairperson and two Commissioners. They must be natural-born citizens of at least thirty-five years of age, and must be either a Certified Public Accountant or a lawyer. The members of the Commission are appointed by the President of the Philippines, with the consent of the Commission of Appointment, for a term of seven years without reappointment. C.
Disqualifications (Common provision provided by the Constitution to these Constitutional Commissions) No member of a Constitutional Commission shall, during his tenure, hold any other office or employment. Neither shall he engage in the practice of any profession or in the active management or control of any business which in any way may be affected by the functions of his office, nor shall he be financially interested, directly or indirectly, in any contract with, or in any franchise or privilege granted by the Government, any of its subdivisions, agencies, or instrumentalities, including government-owned or controlled corporations or their subsidiaries. D. 1.
2.
3. 4. 5. 6. 7.
Mandated Functions Examine, audit and settle all accounts pertaining to the revenue and receipts of, and expenditures or uses of funds and property owned or held in trust by, or pertaining to, the government. Promulgate accounting and auditing rules and regulations including those for the prevention and disallowance of irregular, unnecessary, excessive, extravagant or unconscionable expenditures, or uses of government funds and properties. Submit annual reports to the President and the Congress on the financial condition and operation of the government. Recommend measures to improve the efficiency and effectiveness of government operations. Keep the general accounts of government and preserve the vouchers and supporting papers pertaining thereto. Decide any case brought before it within 60 days. Performs such other duties and functions as may be provided by law.
Jurisdiction and Powers 1. The Commission on Audit shall have the power, authority, and duty to examine, audit and settle all accounts pertaining to the revenue and receipts of, and expenditures or uses of funds and property, owned or held in trust by, or pertaining to the Government, or any of its subdivisions, agencies, or instrumentalities, including government-owned and controlled corporations with original charters, and on a post-audit basis: (a) constitutional bodies, commissions and offices that have been granted fiscal autonomy under the Constitution; (b) autonomous state colleges and universities; (c) other government-owned or controlled corporations and their subsidiaries; and (d) such nongovernmental entities receiving subsidy or equity directly or indirectly, from or through the government, which are required by law or the granting institution to submit to such audit as a condition of subsidy or equity. However, where the internal control system of the audited agencies is inadequate, the Commission may adopt such measures, including temporary or special pre-audit, as are necessary and appropriate to correct the deficiencies. It shall keep the general accounts of the Government, and for such
2.
3.
period as may be provided by law, preserve the vouchers and other supporting papers pertaining thereto. The Commission shall have exclusive authority subject to the limitations in Article IX of the Constitution, to define the scope of its audit and examination, establish the techniques and methods required therefor, and promulgate accounting and auditing rules and regulations including those for the prevention and disallowance or irregular, unnecessary, excessive, extravagant, or unconscionable expenditures, or uses of government funds and properties. Specifically, such jurisdiction shall extend over but not limited to the following cases and matters involving: a. Disallowance of expenditures or uses of government funds and properties found to be irregular, unnecessary, excessive, extravagant or unconscionable; b. Money claims due from or owing to any government agency; c. Determination of policies, promulgation of rules and regulations, and prescription of standards governing the performance by the Commission of its powers and functions; d. Resolution of novel, controversial, complicated or difficult questions of law relating to government accounting and auditing; e. Charges made in the audit of revenues and receipts resulting to under-appraisal, under-assessment or under-collection; f. Certificates of Settlement and Balances issued by the auditors; g. Appointment of the officials and employees of the Commission, including disciplinary actions against its personnel; h. Exercise of its visitorial power over non-government organizations (1) subsidized by the government, (2) those required to pay levies or government shares, (3) those funded by donations through the government, (4) those for which Government has put up a counterpart fund, or (5) those entrusted with government funds or properties; i. Audit of the financial operations of public utilities whenever required by law; j. Authorization and enforcement of the settlement of accounts subsisting between agencies of the government; k. The compromise or release in whole or in part, of any settled claim or liability to any government agency pursuant to Section 36, P.D. 1445; l. Submission of papers relative to government obligations pursuant to Section 39, P.D. 1445; m. Opening and revision of settled accounts; n. Retention of money due to a person for satisfaction of his indebtedness to the government; o. Checking and audit of all property or supplies of the government agency; p. Seizure by the Auditor of the office of the local treasurer found to have a shortage in cash; q. Constructive distraint of property of any accountable officer with shortage in his accounts upon a finding of a prima facie case of malversation of public funds or property against him; r. The keeping of the general accounts of the Government and for such period as may be provided by law, preserve the vouchers and other supporting papers pertaining thereto; and s. Collection of indebtedness due the Government, or any of its subdivisions, agencies or instrumentalities, or any government-owned or controlled corporations or self-governing board or commission.
CIVIL SERVICE COMMISSION (CSC)
A.
Description As provided under the Constitution (Art. IX-B), the CSC is the central personnel agency of the Philippine government, with adjudicative responsibility in the national government structure. It is also tasked to render final arbitration on disputes and personnel actions on Civil Service matters. B.
Composition and Qualifications The Commission shall be composed of a Chairman and two Commissioners who shall be natural born citizens of the Philippines and, at the time of their appointment, at least thirty-five years of age, with proven capacity for public administration, and must not have been candidates for any elective position in the elections immediately preceding their appointment. C. 1.
2. 3.
4.
Disqualification or Limitation on Appointment No candidate who has lost in any election shall, within one year after such election, be appointed to any office in the Government or any Government-owned or controlled corporations or in any of their subsidiaries. No elective official shall be eligible for appointment or designation in any capacity to any public office or position during his tenure. Unless otherwise allowed by law or by the primary functions of his position, no appointive official shall hold any other office or employment in the Government or any subdivision, agency or instrumentality thereof, including Government-owned or controlled corporations or their subsidiaries. No elective or appointive public officer or employee shall receive additional, double, or indirect compensation, unless specifically authorized by law, nor accept without the consent of the Congress, any present, emolument, office, or title of any kind from any foreign government
D.
Mandate and Functions Strengthening the merit and rewards system, integrating all human resources development programs on all levels and ranks, and institutionalizing a management climate. Under Executive Order No. 292, the Civil Service Commission shall perform the following functions: 1. Administer and enforce the constitutional and statutory provisions on the merit system for all levels and ranks in the Civil Service; 2. Prescribe, amend and enforce rules and regulations for carrying into effect the provisions of the Civil Service Laws and other pertinent laws; 3. Promulgate policies, standards and guidelines for the Civil Service and adopt plans and programs to promote economical, efficient and effective personnel administration in the government; 4. Formulate policies and regulations for the administration, maintenance and implementation of position classification and compensation and set standards for the establishment, allocation and reallocation of pay scales, classes and positions; 5. Render opinion and rulings on all personnel and other Civil Service matters which shall be binding on all head of departments, offices and agencies and which may be brought to the Supreme Court on certiorari; 6. Appoint and discipline its officials and employees in accordance with law and exercise control and supervision over the activities of the Commission; 7. Control, supervise and coordinate Civil Service examinations. Any entity or official in government may be called upon by the Commission to assist in the preparation and conduct of said examinations including security, use of buildings and facilities as well as personnel and transportation of examination materials which shall be exempt from inspection regulations; 8. Prescribe all forms for Civil Service examinations, appointment, reports and such other forms as may be required by law, rules and regulations; 9. Declare positions in the Civil Service as may properly be primarily confidential, highly technical or policy determining; 10. Formulate, administer and evaluate programs relative to the development and retention of qualified and competent work force in the public service; 11. Hear and decide administrative cases instituted by or brought before it directly or on appeal, including contested appointments, and review decisions and action of its offices and of the agencies attached to it. Officials and employees who fail to comply with such decisions, orders, or rulings shall be liable for contempt of the Commission. Its decisions, orders or rulings shall be final and executory. Such decisions, orders, or rulings may be brought to Supreme Court on certiorari by the aggrieved party within thirty (30) days from receipt of the copy thereof; 12. Issues subpoena and subpoena duces tecum for the production of documents and records pertinent to investigations and inquiries conducted by it in accordance with its authority conferred by the Constitution and pertinent laws; 13. Advise the President on all matters involving personnel management in the government service and submit to the President an annual report on the personnel programs; 14. Take appropriate actions on al appointments and other personnel matters in the Civil Service including extension of service beyond retirement age; 15. Inspect and audit the personnel actions and programs of the departments, agencies, bureaus, offices, local government including government-owned or controlled corporations; conduct periodic review of the decisions and actions of offices or officials to whom authority has been delegated by the Commission as well as the conduct of the officials and the employees in these offices and apply appropriate sanctions whenever necessary. 17. Delegate authority for the performance of any functions to departments, agencies and offices where such functions may be effectively performed;
18. 19. 20.
Administer the retirement program of government officials and employees, and accredit government services and evaluate qualification for retirement; Keep and maintain personnel records of all officials and employees in the Civil Service; and Perform all functions properly belonging to a central personnel agency such as other functions as may be provided by law
E.
Jurisdiction The civil service encompasses all branches and agencies of the Government, including government-owned or controlled corporations with original charters, like the Government Service Insurance System (GSIS), or those created by special law. The CSC has jurisdiction to hear and decide disciplinary cases against erring employees.
II
COMMISSION ON ELECTIONS (COMELEC)
A.
Description Under Art. IX-C of the Constitution, the COMELEC has the power, among others, to enforce and administer all laws and regulations relative to the conduct of an election, plebiscite, initiative, referendum, and recall. See Commission on Elections. B.
Composition and Qualifications There shall be a Commission on Elections composed of a Chairman and six (6) Commissioners who shall be natural born citizens of the Philippines and, at the time of their appointment, at least thirty-five (35) years of age, holders of a college degree, and must not have been candidates for any elective position in the immediately preceding elections. However, a majority thereof, including the Chairman, shall be members of the Philippine Bar who have been engaged in the practice of law for at least ten (10) years. C. 1.
2.
3.
Disqualification and Inhibition No Member shall sit in any case in which he or his spouse or child is related to any party within the sixth civil degree or consanguinity or affinity, or to the counsel of any of the parties within the fourth civil degree of consanguinity or affinity, or in which he has publicly expressed prejudgment as may be shown by convincing proof, or in which the subject thereof is a decision promulgated by him while previously serving as presiding judge of an inferior court, without the written consent of all the parties, signed by them and entered in the records of the case; Provided, that no Member shall be the "ponente" of an en banc decision/resolution on a motion to reconsider a decision/resolution written by him in a Division. If it be claimed that a Member is disqualified from sitting as above provided, the party raising the issue may, in writing, file his objection with the Commission, stating the grounds therefor. The member concerned shall either continue to participate in the hearing or withdraw therefrom, in accordance with his determination of the question of his disqualification. His decision thereon shall forthwith be made in writing and filed with the Commission for proper notation and with the records of the case. No appeal or stay shall be allowed from, or by reason of, his decision in favor of his own competency until after final judgment in the case. A member may, in the exercise of his sound discretion, inhibit himself from sitting in a case for just or valid reasons other than those mentioned above.
Disqualification Resulting in Lack of Quorum If the disqualification or inhibition of a Member should result in a lack of quorum in the Commission sitting en banc, the Presiding Justice of the Court of Appeals, upon request of the
Commission, shall designate a Justice of said Court to sit in said case for the purpose of hearing and rendering a decision thereon. D.
Mandate and Functions To give life and meaning to the basic principle that sovereignty resides in the people and all government authority emanates from them. 1. Enforce and administer all laws and regulations relative to the conduct of and elections, plebiscite, initiative, referendum, and recall. 2. Exercise exclusive original jurisdiction over all contests relating to the elections, returns, and qualifications of all elective regional, provincial, and city officials, and appellate jurisdiction over all contests involving elective municipal officials decided by trial courts of general jurisdiction, or involving elective barangay official decided by trial courts of limited jurisdiction. 3. Decide, except those involving the right to vote, all questions affecting elections, including determination of the number and location of polling places, appointment of election officials and inspectors, and registration of voters. 4. Deputize, with the concurrence of the President, law enforcement agencies and instrumentalities of the Government, including the Armed Forces of the Philippines, for the exclusive purposes of ensuring free, orderly, honest, peaceful credible elections. 5. Register, after sufficient publication, political parties, organizations, of coalitions which, in addition to other requirements, must present their platform or program of government; and accredit citizens arms of the Commission on Elections. 6. File, upon a verified complaint, or on its own initiative, petitions in court for inclusion or exclusion of voters; investigate and, where appropriate, prosecute cases of violations of elections laws, including acts or omissions constituting election frauds, offenses, and malpractices. 7. Recommend to the Congress effective measures to minimize election spending, including limitation of places where propaganda materials shall be posted, and to prevent and penalize all forms of election frauds, offenses, malpractices, and nuisance candidates. 8. Recommend to the President the removal of any officer of employee it has deputized, or the imposition of any other disciplinary action, for violation or disregard of, or disobedience to its directive, order, or decision. 9. Submit to the President and the Congress a comprehensive report on the conduct of each election, plebiscite, initiative, referendum, or recall. E.
Jurisdiction The Commission has managed to maintain its authority and independence in the conduct of elections. Actions and decisions of this body that appeared to strain the limits of its powers were, in most cases, sustained by the Supreme Court, thereby reinforcing its position as the constitutionally ordained guardian of the ballot. In its latest decision upholding the Commission's assertion of authority, the high tribunal affirmed the exclusive character of its power to conduct the preliminary investigation and prosecution in cases involving election offenses. (People vs. Honorable Enrique B. Inting, Judge, RTC, BR 38, Dumaguete City, et al, G.R. No. 88919, July 27, 1990).
III A.
COMMISSION ON AUDIT (COA)
Description The COA has the power, authority, and duty to examine, audit, and settle all accounts pertaining to the revenue and receipts of, and expenditures or uses of funds and property, owned or held in trust by, or pertaining to, the Government, or any of its subdivisions, agencies,
or instrumentalities, including government-owned or controlled corporations with original charters. The Commission on Audit is an independent constitutional commission established by the Constitution of the Philippines. It has the primary function to examine, audit and settle all accounts and expenditures of the funds and properties of the Philippine government. B.
Composition and Qualifications The Commission on Audit is composed of a Chairperson and two Commissioners. They must be natural-born citizens of at least thirty-five years of age, and must be either a Certified Public Accountant or a lawyer. The members of the Commission are appointed by the President of the Philippines, with the consent of the Commission of Appointment, for a term of seven years without reappointment. C.
Disqualifications (Common provision provided by the Constitution to these Constitutional Commissions) No member of a Constitutional Commission shall, during his tenure, hold any other office or employment. Neither shall he engage in the practice of any profession or in the active management or control of any business which in any way may be affected by the functions of his office, nor shall he be financially interested, directly or indirectly, in any contract with, or in any franchise or privilege granted by the Government, any of its subdivisions, agencies, or instrumentalities, including government-owned or controlled corporations or their subsidiaries. D. 1.
2.
3. 4. 5. 6. 7.
Mandated Functions Examine, audit and settle all accounts pertaining to the revenue and receipts of, and expenditures or uses of funds and property owned or held in trust by, or pertaining to, the government. Promulgate accounting and auditing rules and regulations including those for the prevention and disallowance of irregular, unnecessary, excessive, extravagant or unconscionable expenditures, or uses of government funds and properties. Submit annual reports to the President and the Congress on the financial condition and operation of the government. Recommend measures to improve the efficiency and effectiveness of government operations. Keep the general accounts of government and preserve the vouchers and supporting papers pertaining thereto. Decide any case brought before it within 60 days. Performs such other duties and functions as may be provided by law.
Jurisdiction and Powers 1. The Commission on Audit shall have the power, authority, and duty to examine, audit and settle all accounts pertaining to the revenue and receipts of, and expenditures or uses of funds and property, owned or held in trust by, or pertaining to the Government, or any of its subdivisions, agencies, or instrumentalities, including government-owned and controlled corporations with original charters, and on a post-audit basis: (a) constitutional bodies, commissions and offices that have been granted fiscal autonomy under the Constitution; (b) autonomous state colleges and universities; (c) other government-owned or controlled corporations and their subsidiaries; and (d) such nongovernmental entities receiving subsidy or equity directly or indirectly, from or through the government, which are required by law or the granting institution to submit to such audit as a condition of subsidy or equity. However, where the internal control system of the audited agencies is inadequate, the Commission may adopt such measures, including temporary or special pre-audit, as are necessary and appropriate to correct the deficiencies. It shall keep the general accounts of the Government, and for such
2.
3.
period as may be provided by law, preserve the vouchers and other supporting papers pertaining thereto. The Commission shall have exclusive authority subject to the limitations in Article IX of the Constitution, to define the scope of its audit and examination, establish the techniques and methods required therefor, and promulgate accounting and auditing rules and regulations including those for the prevention and disallowance or irregular, unnecessary, excessive, extravagant, or unconscionable expenditures, or uses of government funds and properties. Specifically, such jurisdiction shall extend over but not limited to the following cases and matters involving: a. Disallowance of expenditures or uses of government funds and properties found to be irregular, unnecessary, excessive, extravagant or unconscionable; b. Money claims due from or owing to any government agency; c. Determination of policies, promulgation of rules and regulations, and prescription of standards governing the performance by the Commission of its powers and functions; d. Resolution of novel, controversial, complicated or difficult questions of law relating to government accounting and auditing; e. Charges made in the audit of revenues and receipts resulting to under-appraisal, under-assessment or under-collection; f. Certificates of Settlement and Balances issued by the auditors; g. Appointment of the officials and employees of the Commission, including disciplinary actions against its personnel; h. Exercise of its visitorial power over non-government organizations (1) subsidized by the government, (2) those required to pay levies or government shares, (3) those funded by donations through the government, (4) those for which Government has put up a counterpart fund, or (5) those entrusted with government funds or properties; i. Audit of the financial operations of public utilities whenever required by law; j. Authorization and enforcement of the settlement of accounts subsisting between agencies of the government; k. The compromise or release in whole or in part, of any settled claim or liability to any government agency pursuant to Section 36, P.D. 1445; l. Submission of papers relative to government obligations pursuant to Section 39, P.D. 1445; m. Opening and revision of settled accounts; n. Retention of money due to a person for satisfaction of his indebtedness to the government; o. Checking and audit of all property or supplies of the government agency; p. Seizure by the Auditor of the office of the local treasurer found to have a shortage in cash; q. Constructive distraint of property of any accountable officer with shortage in his accounts upon a finding of a prima facie case of malversation of public funds or property against him; r. The keeping of the general accounts of the Government and for such period as may be provided by law, preserve the vouchers and other supporting papers pertaining thereto; and s. Collection of indebtedness due the Government, or any of its subdivisions, agencies or instrumentalities, or any government-owned or controlled corporations or self-governing board or commission.
