Assistant Commissioner, Commission on Audit (COA) of the Philippines

Ms. Lourdes M. Castillo is an Assistant Commissioner in the Commission on Audit (COA), the Republic of the Philippines’ Supreme Audit Institution. She heads the Government Accountancy Sector, which prepares, and submits to the Office of the President and the Philippine Congress, the Annual Financial Reports of national government, local government units, and government corporations. Ms. Castillo’s Sector is likewise responsible for adoption and implementation of the International Public Sector Accounting Standards by government agencies except the government business enterprises. She represents the COA Chairperson in the Philippine Financial Management (PFM) Committee implementing several PFM reforms in the Government.


Ms. Castillo is a Certified Public Accountant and holds a Doctorate Degree in Public Administration. She is a Professor at the Graduate School of the University of the Philippines National Center of Public Administration and Governance (UPNCPAG). Ms. Castillo is the past National President and now serves as an Adviser of the Government Association of Certified Public Accountants (GACPA) in the Philippines. Apart from her accounting and auditing exposures, Ms. Castillo also heads the Technical Working Group of COA’s Gender and Development Focal Point System and takes active oversight role in the country’s implementation of Sustainable Development Goals 5 (Gender Equality) and 16 (Peace, Justice and Strong Institutions).