Practice question
A government department’s internal controls are demonstrably inadequate. COA considers a temporary pre-audit measure necessary to correct the deficiencies. The department argues the Constitution categorically forbids every such measure. What does Article IX-D provide?
- COA may adopt necessary measures including temporary or special pre-audit where the audited agency’s internal controls are inadequate
- Only the department may decide whether it can ever be audited
- A private accountant can abolish COA authority
- COA may never examine supporting vouchers
- All public money becomes private when controls fail
Legal references
- 1987 Constitution: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/3/353; Article IX-D, Section 2(1).
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