COA Core Values, Logo, Hymn, and History

COA CORE VALUES

God Centeredness
We believe that the authority we exercise as auditors is "God entrusted" and therefore our highest accountability is to Him.
Excellence
We perform our duties in pursuit of excellence and/or perfection.
Generosity
We promise to impart to our fellow workers whatever knowledge we have acquired for the improvement of the audit services.
Patriotism
We recognize that the services rendered by the Commission are in response to the needs of the people and that the interest of the country shall have priority over all other considerations.
Loyalty And Respect For Authority
We pledge to remain steadfast in our sworn duty to uphold COA’s ideals out of loyalty and respect for authority and the rule of law.
Courtesy, Modesty And Humility
We believe that courtesy and modesty should be upheld and practiced at all times. We acknowledge that we do not have a monopoly of technical expertise: thus we provide advice without posing as arrogant critics of our auditees.

COA LOGO

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.

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)

COA HISTORY

State audit in the Philippines has evolved from the ways of its ancient communities. The incipient village societies, known as barangays, were headed by chieftains called datus who exercise full power on the lives of people and the administration of their simple government. This included the communal allocation and distribution of resources to his subjects.

Under the Spanish colonial rule in the Philippines, the Royal Audiencia, a high court of justice rendered audit report to the authorities on the financial condition of the islands. Later, the Tribunal de Cuentas (Court of Accounts) became the supreme audit institution with exclusive jurisdiction over all financial matters.
The revolution against Spain led to the establishment of the Philippine Malolos Congress. Aside from legislative functions, it also examined and approved the expenses and revenue accounts of the revolutionary government.

Came the American rule and the Office of the Auditor for the insular Philippine was created. The audit system featured review of every transaction, treating of entries through the books of account, and checking of mathematical accuracy of accounts. It was first and foremost a practice of pre-audit.

In 1935, the General Auditing Office (GAO), headed by an Auditor General functioned with authority emanating from the Constitution. It was responsible in the examination, audit and settlement of all accounts, as well as the audit of all fund expenditures and properties of the government.

During World War II the audit functions minimally continued.
The General Auditing Office was reestablished after the war and became the present Commission on Audit (COA) under the 1973 Constitution. This time the Auditor General was replaced by a collegial leadership of the Chairman and two Commissioners.

The EDSA Revolution ushered in a new Constitution that expanded the mandate of the Commission to audit towards a heightened accountability in the performance of government functions.

Today COA stands firm and visible as a genuine partner in the governance of nation-building and the development of quality life for the Filipinos.

With the reinstitution of selective pre-audit of government transactions as per COA Circular No. 2009-002, COA will play a vital role in the prevention of irregular, illegal, unnecessary, wasteful and anomalous transactions in the public sector.

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