Organization of the Commission on Audit
SECTION 3. The Commission Proper.—The Commission Proper shall be composed of the Chairman and two Commissioners. It shall sit as a body to formulate policies, promulgate rules and regulations, and prescribe standards governing the discharge of its powers and functions.
SECTION 4. The Chairman.—The Chairman shall act as Presiding Officer of the Commission Proper and Chief Executive Officer of the Commission. The Chairman may be assisted by the commissioners in the general administration of the Commission. He shall perform the following duties:
(1) Control and supervise the general administration of the commission;
(2) Direct and manage the implementation and execution of policies, standards, rules and regulations of the commission;
(3) Control and supervise the audit of highly technical or confidential transactions or accounts of any government agency; and
(4) Perform such other related functions as may be assigned from time to time by the Chairman.
SECTION 5. Offices of the Commissioners.—There shall be two (2) Commissioners who shall assist the Chairman, upon proper delegation in the general administration of the Commission. They shall assist in the review and evaluation of existing policies as well as in the formulation of new ones.
SECTION 6. The Commission Secretariat.—The Commission Secretariat shall be headed by the Secretary to the Commission who shall have the privileges of a COA service chief. The Commission Secretariat shall perform the following functions:
(1) Prepare the agenda for the sessions of the Commission Proper;
(2) Prepare and keep the minutes of all sessions, hearings and conferences of the Commission Proper;
(3) Maintain the records of the Commission Proper; and
(4) Perform such related functions as may be assigned by the Chairman of the Commission Proper.