The Commission on Audit (COA) is seeking a ₱16.21-billion budget for 2026, but the Department of Budget and Management (DBM) has recommended trimming it down to ₱13.88 billion.
COA’s original request represents a 28.96% increase from its ₱12.57-billion budget in 2025, while DBM’s proposed figure is a more modest 10.42% hike.
According to the 2026 National Expenditure Program, the bulk of the ₱13.88 billion budget — around 94% or ₱13 billion — will go to personal services (PS), covering salaries and benefits of COA employees.
Another ₱715 million is allotted for maintenance and other operating expenses (MOOE), including supplies, utilities, and transportation. ₱112 million will be dedicated to capital outlays (CO).
Among COA’s programs, the Auditing Program will take the largest share at ₱6.94 billion, followed by the Accountancy Program at ₱3.95 million, and the Financial Adjudication Program at ₱232.9 million.
The Central Office will absorb the biggest allocation at ₱8.17 billion, broken down into ₱7.5 billion for PS, ₱532 million for MOOE, and ₱110 million for CO.
For regional offices, Bicol, Calabarzon, and Ilocos will receive the highest funding, while the newly created Negros Island Region will get the smallest share at ₱11.77 million — including ₱1.6 million for capital outlay, earmarked for facilities and infrastructure.
But COA’s credibility is under fire. During 2024 House budget deliberations, the agency faced questions over delays in releasing audit reports, sparking concerns over transparency and accountability in government spending.
Normally, COA releases its audit report for the previous year before budget hearings, but as of now, its 2024 audit report is still missing from its website.