Philippine Bar review · Question

Practice question: Judicial Independence and Fiscal Autonomy (See RA 12233)

Multiple Choice Easy Jurisprudence

Practice question

Does RA 12233 exempt the Judiciary's revenues and expenditures from COA post-audit?
  1. Yes, because fiscal autonomy abolishes accountability
  2. Yes, except when the President asks for an audit
  3. Yes, if the funds came from legal fees
  4. Yes, whenever the Chief Justice approves payment
  5. No; the Act expressly preserves COA post-audit under pertinent laws and rules

Legal references

  • Republic Act No. 12233, Judiciary Fiscal Autonomy Act, August 14, 2025: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/2/99555; Sections 4(d) and 5.

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