"The respective commanders of the coup participants should be made to feel accountability for the actions of the participants under their command," Arroyo said in a speech at the National Defense College.

"The government has to institutionalize this sense of accountability. This will help deter further coup attempts," she added.

Arroyo said the commander of the Navy's Special Warfare Group, whose officers played key roles in the July 27 mutiny, "has resigned his command because he had committed to me the day before the coup that if even one of his men would join it, he would resign."

Brigadier General Victor Corpus, the head of the military intelligence command, had quit earlier to ease what he described as continued restiveness in the military.

Arroyo stressed Tuesday that Corpus "was not the only fallout of the coup."

About 300 soldiers seized a portion of the Makati financial district on July 27 in what the government said was part of a attempted coup that would have seen Arroyo assassinated and replaced with a 15-member junta led by opposition Senator Gregorio Honasan.

Honasan, a former military officer who was pardoned after leading several coup attempts in the 1980s, has gone in hiding after denying involvement in the latest mutiny.

"We now have a good idea of who were the leaders and co-conspirators," Arroyo said.

"While several leaders continue to be at large, they shall be accounted for by the normal run of law, intelligence, enforcement, investigative and judicial processes."

The president also pledged that "all allegations of corruption in the armed forces shall be investigated expeditiously and thoroughly," urging junior officers with knowledge of such activities to bring evidence to the justice department.

"You shall be protected in your fight for the truth," she added. "If guilt is proven, people will go to jail, whatever the rank or command."

Two Marine captains sought protective custody from the Senate on Monday after revealing information on the alleged sale of defense department-issue munitions to guerrillas, apparently supporting one of the allegations of the mutineers.

Defense Secretary Angelo Reyes said the allegations were "serious" and said the military would investigate "so that charges can be filed against those responsible for these treasonous acts."

Meanwhile Arroyo on Tuesday announced immediate reforms in the budget disbursement and supply procurement systems of the military following allegations that senior officers skimmed off funds intended for field units.

She took away the power of military "comptrollers" to disburse cash to field units, assigning the task to the chief-of-staff.

Arroyo formed two defense department task forces -- one to focus on "studying quickly and reforming the (military's) procurement process and funds disbursement," and the other an anti-corruption body that would "undertake comprehensive lifestyle checks" on military and defense department officials.

She called for the eviction of officers "occupying (military) residences past the regulations."

Arroyo also ordered the defense department to "institutionalize a course" on the dangers of coups, to be taught in all military schools.

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