Practice question
A nongovernmental foundation receives a government subsidy under a grant that expressly requires COA audit as a condition. The foundation claims private incorporation alone makes Article IX-D audit impossible. Which response follows the constitutional text?
- Every private organization is automatically subject to unlimited COA audit.
- The stipulated subsidy and audit condition bring the foundation within the listed post-audit category.
- Only COMELEC can audit a foundation.
- Private incorporation always excludes any audit of subsidized funds.
- The grant condition is irrelevant because no government funds are involved.
Legal references
- 1987 Constitution, Article IX D Section 2(1)(d): https://lawphil.net/consti/cons1987.html
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