When the Philippine Air Force came into existence in 1948, there came the need of an Air Staff to manage the financial resources and budget of the budding air arm. It was on this year that the Air Comptroller was created by Brig Gen Pelagio A Cruz AFP as the Commanding General and Lt Col Benito N Ebuen as the first Air Comptroller. However, in just two months the function of the Air Comptroller's Office was absorbed by A-4 Division as a mere branch.

After three years, further expansion, modernization had transpired the command in 1951, re - designated the Air Comptroller's Office as one of the coordinating staff of the Commanding General. During this time additional functions were added to the office: The Management Analysis Functions in addition to Accounting Services, Auditing Section and Budget Research Section and Statistical Services. From 1952 to 1958 there was no significant change in comptroller's function except change of designations. When the office of the Assistant Chief of Air Staff, Plans and Programs (A-5) was created in 04 Oct 1960, Air Comptroller was re-designated Office of the PAF Comptroller as a Personnel Staff of CG,PAF absorbing the Air Auditor, Director of Finance and the PAF Accounting Office.

Pursuant to Reorganization Plan No. 47-A, the accounting unit was to be in level with other units/divisions/departments in the agency under the direct supervision of the agency head.

On May 1973 another reorganization was effected wherein the Accounting and Internal Auditing Offices were integrated into the PAF Comptroller's Office. The set-up now consisted of Administrative Services, Budget & Fiscal Services, Electronic Data Processing Service & Management Evaluation Service. Patterned after the new set-up of the PAF Comptroller Office, the different Base Accounting Offices were absorbed by the Wing Comptroller Offices. These changes were the implementation of Staff memo Nr 73-07 HPAF and Circular Nr 10, HPAF both dated May 73.

From then on up to year 2004 the set up was that the Assistant Chief of Air Staff for Comptrollership (A-6)consist of the Administrative, Budget & Fiscal, Management Evaluation and Accounting Services Division. The Accounting Services is more commonly named Directorate for Accounting Services. Several personalities headed this Division - From a Civilian Officer, Mrs Aurora Garde, then military officers such as Col Rodolfo Villanueva, Lt Col Laureano Lacambacal, Lt Col Jacinto Fernando, Lt Col Jesus Ronan & Lt Col Roseadel Ocbina respectively became Directors of the Accounting Division. In 1991 up to 2000 Miss Felisa J Marin headed the Directorate. It was also in this year that Mrs Nenita O Bagasbas was appointed and designated as the new head of this Directorate.

Due to several issues and concerns raised regarding the authorities and functions of heads of different units and offices, the following GHQ directive were issued: GHQ Directive dated 20 November 2004 with subject "Reorganization of the AFP Comptrollership Functions" which aims to segregate the Comptrollership Function and reorganize the Joint Staffs & GHQ Directive dated 20 December 2004 with Subject "Central Staff Reorganization" which aims to replicate it in the Major Services.

These changes resulted to the creation and activation of four (4) offices and one (1) unit and the deactivation of the Office of the AC of AS for Comptrollership, OA-6 and Directorate for Accounting as per General Order No. 05 dated 11 January 2005. Under this General Order, Air Force Accounting Center is hereby organized as one of the Air Force Wide Support and Separate Units (AFPWSSU) and placed under the direct supervision of the CG,PAF effective 15 January 2005.

In line with this, Mrs Nenita O. Bagasbas was relieved as Chief, Directorate for Accounting Services, Office of the AC of AS for Comptrollership,A-6 and designated as Head of Office, Air Force Accounting Center effective 17 January 2005 as per General Order No. 29 dated 24 January 2005.

Another significant event happened when the Chief of Staff, AFP approved the recommendation for the rotation of Chief Accountants of GHQ and Major Services which aims to promote dynamism and strengthen the internal control system and in line with the Rationalization Plan as embodied in Executive Order 366. As per AFP Special Orders No. 91 dated 01 April 2006, Mrs Nenita O. Bagasbas was relieved as the Chief Accountant of the Air Force Accounting Center, PAF and subsequently designated as the Chief Accountant of the Philippine Army effective 01 April 2006. Mr Generoso R. Del Castillo Jr was relieved as the Chief Accountant of the GHQ Accounting Center, AFP and subsequently designated as the Chief Accountant of the Air Force Accounting Center, PAF.

In September 2006, Mr del Castillo went on indefinite leave of absence. It was at this point, Ms Laarni F. Esteban was designated as Acting Chief Accountant of the Air Force Accounting Center, PAF effective 20 September 2006 as per General Orders No. 263 dated 26 September 2006. Afterwards, General Orders No. 274 dated 16 October 2006 was issued designating Mrs Nenita O. Bagasbas as Chief Accountant of the Air Force Accounting Center, PAF effective 27 September 2006.

Mrs Nenita O Bagasbas, CPA, MBA headed the Air Force Accounting Center from September 26, 2006 up to September 22, 2010, when there was a rotation of Chief Accountants of AFP as per GHQ Special Orders No. 445 dated 17 September 2010 and PAF General Orders No. 289 dated 21 Sept 2010. She was succeeded by the late MR DANILO C MORO, CPA, MBA from General Headquarters, Armed Forces of the Philippines, Camp General Emilio Aguinaldo, Quezon City.

Another round of Job Rotation of AFP Chief Accountants for Calendar Year 2012 had been undertaken effective 01 January 2012, however its implementation have not yet been done until further guidance from higher headquarters.

When the late MR DANILO C MORO, CPA, MBA returned to his mother unit at Philippine Navy on 20 March 2012, MRS LEAH A PONGYAN, CPA, MBA headed the Air Force Accounting for a short period of time, more than a year.

In line with the Memorandum from Department of National Defense, Armed Forces of the Philippines, Camp Aguinaldo, Quezon City, Subject: Termination of Job Rotation of AFP Chief Accountants, the Chief Accountant MRS NENITA BAGASBAS, CPA, MBA directed to return to the Philippine Air Force effective 11 March 2013. Said job rotation lasted for three (3) years and seven (7) months, from 22 Sept 2010 to 16 April 2013, the actual reporting to duty as the Chief Accountant, Air Force Accounting Center, PAF, Col Jesus Villamor Air Base, Pasay City.

At present, for almost four (4) years, from the job rotation, MRS NENITA O BAGASBAS, CPA, MBA provides supervision and control at the main office down to the seven (7) Field Accounting Units stationed in major PAF bases in Luzon, Visayas and Mindanao.

A Trailblazer Award was presented to Air Force Accounting Center (AFAC) by the Commanding General of the Philippine Air Force, LT GENERAL JEFFREY F DELGADO, AFP last January 2016 for satisfactorily completing the requirements of the Philippine Air Force Flight Plan 2028 Unit Strategy and Scorecard Development Initiatives. The fulfillment of the obligation produced functional unit scorecards and Flight Plan strategies that are pre-requisites in enabling the Philippine Air Force to duly accomplish the deliverables of the Performance Governance System.

The said award was the source of a fruitful accomplishments, a tribute to the skills, professionalism, unity of purpose and cohesion of each and every member of the Air Force Accounting Center (AFAC) personnel, to embody the PAF core values of Integrity, Service (above self), Teamwork, Excellence and Professionalism.


To provide accounting services to PAF units/ offices, prepare and submit qunatitative financial reports needed in the decision-making of authorities concerned.


AFAC aims to be a centerfully equipped with professionals and effective financial system that delivers accounting services to the PAF with the highest degree of transparency, accuracy, promptness and responsiveness.

Flight Plan

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