Commission on Audit

E55497

constitutional commission government agency of the Philippines supreme audit institution

The Commission on Audit is the Philippines’ independent constitutional body responsible for examining, auditing, and settling all accounts and expenditures of the government and its agencies.

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All labels observed (11)

Label	Occurrences
Commission on Audit canonical	7
Commission on Audit (Philippines)	2
Commission on Audit as an independent constitutional commission	1
Commission on Audit as the supreme auditing institution of the government	1
Commission on Audit complex	1
Commission on Audit of the Philippines	1
Commission on Audit to define the scope of its audit	1
Commission on Audit to keep the general accounts of the Government	1
Commission on Audit to submit annual reports to the President	1
General Auditing Office	1
Komisyon sa Awdit	1

How this entity was disambiguated

This entity first appeared as the object of triple T441584 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07

Target entity: Commission on Audit
Context triple: [Quezon City, hostsNationalGovernmentInstitution, Commission on Audit]

A. Office of the Auditor General
The Office of the Auditor General is a financial oversight body within the Roman Curia responsible for auditing the economic and administrative activities of the Holy See and Vatican City.
B. Government Accountability Office
The Government Accountability Office is an independent, nonpartisan U.S. federal agency that audits, evaluates, and investigates government programs and spending to support congressional oversight.
C. Comptroller and Auditor General of India
The Comptroller and Auditor General of India is the constitutional authority responsible for auditing all receipts and expenditures of the Government of India and the state governments to ensure accountability and transparency in public finances.
D. Office of Inspector General
The Office of Inspector General is an independent oversight body within the U.S. Department of the Interior responsible for auditing, investigating, and preventing fraud, waste, and abuse in the department’s programs and operations.
E. Office of Inspector General
The Office of Inspector General is an independent oversight body within the U.S. Department of Transportation that conducts audits and investigations to prevent waste, fraud, and abuse and to promote efficiency and integrity in the department’s programs and operations.
F. None of above. chosen
G. Unsure - the case is ambiguous/there is not enough information to decide.

NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07

Target entity: Commission on Audit
Target entity description: The Commission on Audit is the Philippines’ independent constitutional body responsible for examining, auditing, and settling all accounts and expenditures of the government and its agencies.

A. Office of the Auditor General
The Office of the Auditor General is a financial oversight body within the Roman Curia responsible for auditing the economic and administrative activities of the Holy See and Vatican City.
B. Government Accountability Office
The Government Accountability Office is an independent, nonpartisan U.S. federal agency that audits, evaluates, and investigates government programs and spending to support congressional oversight.
C. Comptroller and Auditor General of India
The Comptroller and Auditor General of India is the constitutional authority responsible for auditing all receipts and expenditures of the Government of India and the state governments to ensure accountability and transparency in public finances.
D. Office of Inspector General
The Office of Inspector General is an independent oversight body within the U.S. Department of the Interior responsible for auditing, investigating, and preventing fraud, waste, and abuse in the department’s programs and operations.
E. Office of Inspector General
The Office of Inspector General is an independent oversight body within the U.S. Department of Transportation that conducts audits and investigations to prevent waste, fraud, and abuse and to promote efficiency and integrity in the department’s programs and operations.
F. None of above. chosen

Statements (47)

Predicate	Object
instanceOf	constitutional commission ⓘ government agency of the Philippines ⓘ supreme audit institution ⓘ
abbreviation	COA ⓘ
branch	independent constitutional body ⓘ
constitutionalBasis	1987 Constitution of the Philippines ⓘ linked to: Constitution of the Philippines Constitution of the Philippines ⓘ
constitutionalRank	co‑equal with other constitutional commissions of the Philippines ⓘ
country	Philippines ⓘ
goal	ensure transparency in government financial operations ⓘ improve efficiency and effectiveness of government programs ⓘ prevent and detect fraud, waste, and abuse of public funds ⓘ
headedBy	Chairperson of the Commission on Audit ⓘ
headquarters	Commonwealth Avenue, Quezon City, Philippines ⓘ linked to: Commonwealth Avenue, Quezon City
independence	independent from the executive, legislative, and judicial branches ⓘ
jurisdiction	Government of the Philippines ⓘ linked to: Philippine government
legalMandate	to keep the general accounts of the Government ⓘ to preserve the integrity of public financial management system ⓘ to submit annual audit reports to the President and Congress ⓘ
memberOf	International Organization of Supreme Audit Institutions ⓘ
nativeNameLanguage	en ⓘ
oversightFunction	external audit of the Philippine public sector ⓘ
power	authority to audit government agencies and instrumentalities ⓘ authority to audit government‑owned or controlled corporations ⓘ authority to audit local government units ⓘ authority to audit the use of public funds and property granted to NGOs and other entities ⓘ authority to disallow or suspend irregular or unlawful expenditures ⓘ authority to examine, audit, and settle all accounts of the government ⓘ authority to promulgate accounting and auditing rules ⓘ
relatedBody	Civil Service Commission ⓘ linked to: Civil Service Commission of the Philippines Commission on Elections ⓘ linked to: Commission on Elections of the Philippines
reportsTo	Philippine Congress ⓘ linked to: Congress of the Philippines the Filipino public ⓘ
role	audits all revenues and expenditures of the Philippine government ⓘ conducts financial and compliance audits ⓘ conducts performance and value‑for‑money audits ⓘ ensures proper use of public funds and property ⓘ examines all accounts of the Philippine government ⓘ promotes accountability in public resources ⓘ settles government accounts and claims ⓘ
scopeOfAudit	government‑owned or controlled corporations ⓘ local government units ⓘ national government agencies ⓘ other entities receiving or using public funds ⓘ subsidiaries of government‑owned or controlled corporations ⓘ
seat	Quezon City ⓘ
typeOfOrganization	public sector audit institution ⓘ

How these facts were elicited