Practice question
An agency’s internal controls are inadequate, and COA orders a justified temporary pre-audit to correct the deficiency. Agency officials insist that the constitutional recognition of post-audit in specified categories means no corrective pre-audit can ever be constitutional anywhere. Assume the department and measure are within the express Section 2(1) provision. Which conclusion is correct?
- Every form of pre-audit is constitutionally prohibited
- The agency may cancel COA’s constitutional jurisdiction
- Inadequate controls exempt all spending from review
- The categorical claim ignores the Constitution’s express temporary-or-special-pre-audit corrective provision
- The agency’s preference replaces constitutional text
Legal references
- 1987 Constitution: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/3/353; Article IX-D, Section 2(1).
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