DID YOU KNOW: Office of the Auditor

The Office of the Auditor, the predecessor of the Commission on Audit (COA), was created by virtue of an unnumbered memorandum signed on May 8, 1899 by former US President William McKinley. Through the 1935 Constitution, the audit institution was elevated to a constitutional body. In 1973, the new Constitution renamed the office as COA. The 1987 Constitution reiterated COA’s role as the supreme auditing firm of the Philippine government. The Commission holds office in Commonwealth Avenue, Quezon City. —Marielle Medina, Inquirer Research