The Commission on Audit (COA) shall have exclusive authority subject to the limitations in Article IX of the Constitution, to define the scope of its audit and examination, establish the techniques and methods required therefor, and promulgate accounting and auditing rules and regulations including those for the prevention and disallowance of irregular, unnecessary, excessive, extravagant, or unconscionable expenditures, or uses of government funds and properties.

Specifically, such jurisdiction shall extend over but not be limited to the following cases and matters:

    1. Disallowance of expenditures or uses of government funds and properties found to be illegal, irregular, unnecessary, excessive, extravagant or unconscionable;

    2. Money claims due from or owing to any government agency;

    3. Determination of policies, promulgation of rules and regulations, and prescription of standards governing the performance by the Commission of its powers and functions;

    4. Resolution of novel, controversial, complicated or difficult questions of law relating to government accounting and auditing;

    5. Charges made in the audit of revenues and receipts resulting from under-appraisal, under-assessment or under-collection;

    6. Audit of the books, records and accounts of public utilities as provided by law;

    7. Visitorial power over non-governmental organizations (1) subsidized by the government, (2) those required to pay levies or government share, (3) those funded by donations through the government, (4) those for which government has put up a counterpart fund, or (5) those entrusted with government funds or properties;

    8. Authorization and enforcement of the settlement of accounts subsisting between agencies of the government;

    9. Compromise or release in whole or in part, of any settled claim or liability to any government agency;

    10. Power to require the submission of papers relative to government obligations;

    11. Opening and revision of settled accounts;
    12. Retention of money due to a person for satisfaction of his indebtedness to the government;

    13. Seizure by the Auditor of the office of the local treasurer found to have a shortage in cash;

    14. Checking and audit of all property or supplies of the government agency;

    15. Constructive distraint of property of any accountable officer with shortage in his accounts upon a finding of a prima facie case of malversation of public funds or property against him;

    16. In coordination with appropriate legal bodies, collection of indebtedness found to be due a government agency in the settlement and adjustment of its accounts by the Commission


The Senators and Members of Congress know these which is why it is preposterous for them to turn the tables on COA and its auditors. Fielding COA with questions along this line redounds to casting doubt over the quality of legislations (which is an altogether different concern from the  pork barrel scam). So unless Congress abolishes COA — that will be the day when democracy here will be thrown out of the window — COA and its regulations are here to stay.


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