CONSTITUTIONAL MANDATE

1987 PHILIPPINE CONSTITUTION

ARTICLE IX-D THE COMMISSION ON AUDIT

SECTION 2 (1). The Commission on Audit shall have the power, authority, and duty to
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, or any of its subdivisions, agencies, or instrumentalities, including
government-owned or controlled corporations with original charters, and on a post-audit
basis: (a) constitutional bodies, commissions and offices that have been granted fiscal
autonomy under this Constitution; (b) autonomous state colleges and universities; (c)
other government-owned or controlled corporations and their subsidiaries; and (d) such
non-governmental entities receiving subsidy or equity, directly or indirectly, from or
through the Government, which are required by law or the granting institution to submit
to such audit as a condition of subsidy or equity. However, where the internal control
system of the audited agencies is inadequate, the Commission may adopt such
measures, including temporary or special pre-audit, as are necessary and appropriate
to correct the deficiencies. It shall keep the general accounts of the Government and,
for such period as may be provided by law, preserve the vouchers and other supporting
papers pertaining thereto.

SECTION 2 (2). The Commission shall have exclusive authority, subject to the
limitations in this Article, to define the scope of its audit and examination, establish the
techniques and methods required therefor, and 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.

SECTION 3. No law shall be passed exempting any entity of the Government or its
subsidiary in any guise whatever, or any investment of public funds, from the jurisdiction
of the Commission on Audit.

SECTION 4. The Commission shall submit to the President and Congress, within the
time fixed by law, an annual report covering the financial condition and operation of the
Government, its subdivisions, agencies, and instrumentalities, including government-
owned or controlled corporations, and non-governmental entities subject to its audit,
and recommend measures necessary to improve their effectiveness and efficiency. It
shall submit such other reports as may be required by law.
COA 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.
 [REPUBLIC ACT No. 6713]

AN ACT ESTABLISHING A CODE OF CONDUCT AND ETHICAL STANDARDS FOR

PUBLIC OFFICIALS AND EMPLOYEES, TO UPHOLD THE TIME-HONORED
PRINCIPLE OF PUBLIC OFFICE BEING A PUBLIC TRUST, GRANTING
INCENTIVES AND REWARDS FOR EXEMPLARY SERVICE, ENUMERATING
PROHIBITED ACTS AND TRANSACTIONS AND PROVIDING PENALTIES FOR
VIOLATIONS THEREOF AND FOR OTHER PURPOSES

SEC. 2. Declaration of Policy.-It is the policy of the State to promote a high standard of
ethics in public service. Public officials and employees shall at all times be accountable
to the people and shall discharge their duties with utmost responsibility, integrity,
competence, and loyalty, act with patriotism and justice, lead nodest lives, and uphold
public interest over personal interest.

SEC. 4. Norms of Conduct of Public Officials and Employees.-(A) Every public official
and employee shall observe the following as standards of personal conduct in the
discharge and execution of official duties:

(a) Commitment to, public interest.-Public officials and employees shall always uphold
the public interest over and above personal interest. All government resources and
powers of their respective offices must be employed and used efficiently, effectively,
honestly and economically, particularly to avoid wastage in public funds and revenues.

(b) Professionalism.-Public officials and employees shall perform and discharge their
duties with the highest degree of excellence, professionalism, intelligence and skill.
They shall enter public service with utmost devotion and dedication to duty. They shall
endeavor to discourage wrong perceptions of their roles as dispensers or peddlers of
undue patronage.

(c) Justness and sincerity.-Public officials and employees shall remain true to the
people at all times. They must act with justness and sincerity and shall not discriminate
against anyone, especially the poor, And the underprivileged. They shall at all times
respect the rights of others, and shall refrain from doing acts contrary to law, good
morals, good customs, public policy, public order, public safety and public interest. They
shall not dispense or extend undue favors on account of their office to their relatives
whether by consanguinity or affinity except with respect to appointments of such
relatives to positions considered strictly confidential or as members of their personal
staff whose terms are coterminous with theirs.

(d) Political neutrality.-Public officials and employees shall provide service to everyone
without unfair discrimination and regardless of party affiliation or preference.
(e) Responsiveness to the public.-Public officials and employees shall extend prompt,
courteous, and adequate service to the public. Unless otherwise provided by law or
when required by the public interest, public officials and employees shall provide
information on their policies and procedures in clear and understandable language,
ensure openness of information, public consultations and hearings whenever
appropriate, encourage suggestions, simplify and systematize policy, rules and
procedures, avoid red tape and develop an understanding and appreciation of the
socioeconomic conditions prevailing in the country, especially in the depressed rural
and urban areas.

(f) Nationalism and patriotism.-Public officials and employees shall at all times be loyal
to the Republic and to the Filipino people, promote the use of locally-produced goods,
resources and technology and encourage appreciation and pride of country and people.
They shall endeavor to maintain and defend Philippine sovereignty against foreign
intrusion.

(g) Commitment to democracy.-Public officials and employees shall commit themselves

to the democratic way of life and values, maintain the principle of public accountability,
and manifest by deeds the supremacy of civilian authority over the military. They shall at
all times uphold the Constitution and put loyalty to country above loyalty to persons or
party.

(h) Simple living.-Public officials and employees and their families shall lead modest
lives appropriate to their positions and income. They shall not indulge in extravagant or
ostentatious display of wealth in any form.

SEC. 11. Penalties.-(a) Any public official or employee, regardless of whether or not he
holds office or employment in a casual, temporary, holdover, permanent or regular
capacity, committing any violation of this Act shall be punished with a fine not exceeding
the equivalent of six (6) months salary or suspension not exceeding one (1) year, or
removal depending on the gravity of the offense after due notice and hearing by the
appropriate body or agency. If the violation is punishable by a heavier penalty under
another law, he shall be prosecuted under the latter statute. Violations of Sections 7, 8
or 9 of this Act shall be punishable with imprisonment not exceeding five (5) years, or a
fine not exceeding five thousand pesos (P5,000.00), or both, and, in the discretion of
the court of competent jurisdiction, disqualification to hold public office.