Practice question
Why is an annual audit concerned only with operating cost inadequate for critical infrastructure under RA11659? Identify the ordinary performance subjects and the additional security-related scope.
Legal references
- RA 11659, amending CA146, public-utility definition and national-security safeguards: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/2/94539
- Signed March 20, 2023 implementing rules of RA11659, Sections 5-7 and 32-45: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/2/97017
- RA12145, 2025 reorganization of NEDA into DEPDev: https://lawphil.net/statutes/repacts/ra2025/ra_12145_2025.html
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