Practice question
An administrator of the Judiciary Trust Fund receives legal fees and interest credited to the fund. The administrator argues that fiscal autonomy permits keeping these amounts in a personally selected private account and refusing COA post-audit. Which conclusion follows Section 5 of RA 12233?
- Both proposals fail: fund deposits belong in an authorized government depository bank, and revenues and expenditures remain subject to COA post-audit
- Both proposals are valid whenever the account earns interest
- Only the audit refusal is valid
- Only the private-account proposal is valid without statutory authorization
- The fund is private property of the Chief Justice
Legal references
- Republic Act No. 12233, Judiciary Fiscal Autonomy Act, August 14, 2025: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/2/99555; Section 5.
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