ANU-ANO NGA BA ANG CONSTITUTIONAL DUTIES NG COA?
By Maria Lourdes Sereno
MAAARI BA ITONG SABIHIN NG PANGULO? Hindi po, pagpigil po iyan ng constitutional duties ng Commission on Audit.
ANNUAL AUDIT REPORT ANG GINAWA NG COMMISSION ON AUDIT SA DEPARTMENT OF HEALTH. Walang karapatang pagsabihan ito ninuman na i-postpone ang audit. Sino po ngayon ang rebelde at lumalabag sa Konstitusyon? Siya ang dapat sabihan na mag-submit sa authority ng Constitution, at hindi ang church members na gusto lang ng tama.
ANU-ANO NGA BA ANG CONSTITUTIONAL DUTIES NG COA?
ARTICLE IX, D.
Section 2.
- 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.
- 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 subsidiaries in any guise whatever, or any investment of public funds, from the jurisdiction of the Commission on Audit.
THE 1987 CONSTITUTION OF THE REPUBLIC OF THE PHILIPPINES – ARTICLE IX, D, section 2 and 3
