Practice question
A dispute over government audit disallowances turns on compliance with procurement and auditing rules within COA’s special competence. A party asks the RTC to decide those technical matters first without using the appropriate COA process or establishing an exception. Which is best?
- COA’s primary authority over the relevant technical disallowance issues must be respected
- The RTC must always replace the auditors immediately
- Agency expertise is irrelevant in every audit case
- A private accountant may conclusively annul COA orders
- The word disallowance automatically proves the claimant’s entitlement
Legal references
- G.R.218870, November24 2020, main decision, COA disallowances: https://lawphil.net/judjuris/juri2020/nov2020/gr_218870_2020.html
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