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The Commission on Audit (COA; Filipino: Komisyon sa Awdit [2] or officially Komisyon ng Pagsusuri) is an independent constitutional commission established by the Constitution of the Philippines. It has the primary function to examine, audit and settle all accounts and expenditures of the funds and properties of the Philippine government .
This image shows a flag, a coat of arms, a seal or some other official insignia produced by the United States Army Institute of Heraldry.It is in the public domain but its use is restricted by Title 18, United States Code, Section 704 and the Code of Federal Regulations (32 CFR, Part 507), .
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The National Symbols and Statehood Day of Montenegro Law contains the official blazon of the current arms: The coat of arms of Montenegro consists of a golden crowned double-headed eagle, raising his wings in flight, with a scepter in the right and a globus cruciger in the left talon, on red.