Commission on Audit (Philippines) in the context of "Constitution of the Philippines"

The Constitution of the Philippines (Filipino: Saligang Batas ng Pilipinas or Konstitusyon ng Pilipinas) is the supreme law of the Philippines. Its final draft was completed by the Constitutional Commission on October 12, 1986, and ratified by a nationwide plebiscite on February 2, 1987. The Constitution remains unamended to this day.

The Constitution consists of a preamble and eighteen articles. It mandates a democratic and republican form of government and includes a bill of rights that guarantees entrenched freedoms and protections against governmental overreach. The Constitution also organizes the main branches of the Philippine government: a legislative department known as the Congress, which consists of the Senate and the House of Representatives; an executive department headed by a president; and a judicial department, which includes the Supreme Court and lower courts. It also establishes three independent constitutional commissions—Civil Service Commission (CSC), the Commission on Elections (COMELEC), and the Commission on Audit (COA)—each enjoying fiscal autonomy. Other governmental bodies created under the Constitution include the Commission on Appointments (CA), the Judicial and Bar Council (JBC), the Office of the Ombudsman, and the Commission on Human Rights (CHR).