I.

COA SEAL

Chief azure three mullets argent representing the national scope of

jurisdiction of the Commission on Audit; on base gules seven beasants
or representing the seven functions of the Commission. The shield is an
ethnic Igorot design.

The three silver (argent) stars (mullets) on the blue (azure) background
represent the national scope of jurisdiction of the Commission on Audit;
the seven gold (or) coins (besants) on red (gules) base represent the
seven functions of the Commission.

II. VISION and MISSION

VISION
A trustworthy, respected and independent audit institution that is an enabling partner of
government in ensuring a better life for every Filipino.

MISSION
To ensure accountability for public resources, promote transparency, and help improve
government operations, in partnership with stakeholders, for the benefit of the Filipino people.

III. CORE VALUES

God Centeredness
We believe that everything comes from God and, therefore, our highest accountability is to Him.

Patriotism
We commit to serve the interest of the Filipino people and the country which shall have priority
over all other considerations.

Excellence
We pursue world-class audit services availing of state-of-the-art technology in conformity with
international standards and best practices.

Integrity
We discharge our mandate in adherence to moral and ethical principles and the highest degree
of honesty, independence, objectivity and professionalism.

Professionalism
We believe in the continuous enhancement of the skills, competence and expertise of our
personnel in the basic right of every member of the organization to self-development and well
being.

Courtesy, Modesty and Humility

We uphold and practice courtesy, modesty and humility at all times, and acknowledge that we
do not have a monopoly of technical expertise.

Reverence for Truth and the Rule of Law

We pledge to remain steadfast in our sworn duty to uphold COA's ideals out of reverence for
truth and the rule of law.

IV. PRINCIPAL DUTIES

1. Examine, audit and settle all accounts pertaining to the revenue and receipts of, and
expenditures or uses of funds and property owned or held in trust by, or pertaining to, the
government.
2. Promulgate accounting and auditing rules and regulations including those for the prevention
and disallowance of irregular, unnecessary, excessive, extravagant or unconscionable
expenditures, or uses of government funds and properties.
3. Submit annual reports to the President and the Congress on the financial condition and
operation of the government.
4. Recommend measures to improve the efficiency and effectiveness of government
operations.
5. Keep the general accounts of government and preserve the vouchers and supporting
papers pertaining thereto.
6. Decide any case brought before it within 60 days.
7. Performs such other duties and functions as may be provided by law.

(Article IX-D of the 1987 Philippine Constitution)

V. COA HYMN
Commission on Audit na COA ang turing
Natatanging tanggapang may maselang tungkulin
Ang COA ang tanod sa salaping bayan
Katulong at gabay sa pag-unlad ng ating lipunan

Kaya tayong taga-COA

Sana'y maging tunay na lingkod bayan
At hindi dapat masindak
Kahit sa tukso't bantang ating hinaharap

Ang COA ay bisig ng pamahalaan

Kabang baya'y sinisikap mapagbungang tunay
Ang COA ay ating taga-bantay yaman

Katulong at gabay sa pag-unlad ng ating lipunan (2x)