Practice question
A financially autonomous constitutional office refuses a scheduled COA post-audit, asserting that fiscal autonomy bars all external audit. Its accounts involve government funds, and COA seeks only the constitutionally authorized audit, not control over the office's substantive decisions. Is the refusal justified?
- Yes, fiscal autonomy abolishes public accountability.
- Yes, COA may audit only offices lacking constitutional status.
- Yes, unless the office voluntarily waives its constitutional independence.
- Yes, because appropriations cease to be public funds after release.
- No; Article IX-D expressly includes constitutionally fiscally autonomous bodies, commissions and offices on a post-audit basis.
Legal references
- 1987 Constitution, Article IX D Section 2(1)(a): https://lawphil.net/consti/cons1987.html
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