Practice question
A bill assigns a private association exclusive authority to prescribe COA’s audit techniques and forbids COA from changing them. Sponsors admit the arrangements concern ordinary government accounts within COA’s constitutional jurisdiction. They defend the measure solely as ordinary legislative discretion over efficiency. Which is the strongest objection?
- Private expertise automatically displaces constitutional authority
- The legislature can remove every constitutional power by ordinary law
- The bill conflicts with COA’s constitutionally assigned exclusive authority over audit scope, techniques, methods and rules within Article IX-D
- Efficiency is a constitutional amendment procedure
- Government accounts are never subject to audit rules
Legal references
- 1987 Constitution: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/3/353; Article IX-D, Section 2(2).
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