Article IX-D, 1987 Constitution of the Philippines

E936589

constitutional provision

Article IX-D of the 1987 Constitution of the Philippines establishes the mandate, powers, and independence of the Commission on Audit as the supreme auditing institution of the government.

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Statements (48)

Predicate	Object
instanceOf	constitutional provision ⓘ
adopted	1987 ⓘ
aimsToEnsure	accountability in the use of public funds ⓘ transparency in government financial operations ⓘ
alsoPromulgatedInLanguage	Filipino ⓘ
appliesTo	Government of the Philippines NERFINISHED ⓘ government-owned or controlled corporations with original charters ⓘ subsidiaries of government-owned or controlled corporations with original charters ⓘ
authorizes	examination, audit, and settlement of all accounts pertaining to expenditures or uses of government funds and property ⓘ examination, audit, and settlement of all accounts pertaining to revenues and receipts of the government ⓘ
belongsToTitle	Article IX – Constitutional Commissions NERFINISHED ⓘ
bindingOn	all departments, bureaus, and offices of the Philippine Government ⓘ local government units in matters of audit jurisdiction ⓘ
constitutionalBodyCreated	Commission on Audit NERFINISHED ⓘ
country	Philippines ⓘ
dealsWith	Commission on Audit NERFINISHED ⓘ
defines	mandate of the Commission on Audit ⓘ powers of the Commission on Audit ⓘ
designates	Commission on Audit as the supreme auditing institution of the government NERFINISHED ⓘ
empowers	Commission on Audit to define the scope of its audit NERFINISHED ⓘ Commission on Audit to establish the techniques and methods required for its audit ⓘ Commission on Audit to promulgate accounting and auditing rules and regulations ⓘ
establishes	Commission on Audit as an independent constitutional commission NERFINISHED ⓘ
governs	audit of all accounts pertaining to government expenditures ⓘ audit of all accounts pertaining to government revenues ⓘ
guarantees	automatic and regular release of approved appropriations for the Commission on Audit ⓘ independence of the Commission on Audit ⓘ
language	English ⓘ
legalSystem	Philippine constitutional law ⓘ
partOf	1987 Constitution of the Republic of the Philippines NERFINISHED ⓘ
prohibits	reappointment of the Chairman and Commissioners of the Commission on Audit ⓘ temporary or acting appointments that undermine independence of the Commission on Audit ⓘ
protects	tenure of the Chairman of the Commission on Audit ⓘ tenure of the Commissioners of the Commission on Audit ⓘ
providesFor	fixed term of office for the Chairman and Commissioners of the Commission on Audit ⓘ
recognizes	Commission on Audit as an independent and co-equal body with other constitutional commissions ⓘ
relatedTo	Article IX-A, 1987 Constitution of the Philippines NERFINISHED ⓘ Article IX-B, 1987 Constitution of the Philippines NERFINISHED ⓘ Article IX-C, 1987 Constitution of the Philippines NERFINISHED ⓘ
requires	Commission on Audit to enjoy fiscal autonomy ⓘ Commission on Audit to keep the general accounts of the Government NERFINISHED ⓘ Commission on Audit to preserve the vouchers and other supporting papers ⓘ Commission on Audit to submit annual reports to the Congress ⓘ Commission on Audit to submit annual reports to the President NERFINISHED ⓘ
sourceOfAuthorityFor	organic and enabling laws of the Commission on Audit ⓘ
subArticleOf	Article IX, 1987 Constitution of the Philippines NERFINISHED ⓘ
subjectTo	limitations provided by law ⓘ
supersedes	relevant audit provisions of the 1973 Constitution of the Philippines ⓘ

Referenced by (1)

Full triples — surface form annotated when it differs from this entity's canonical label.

COA → constitutionalArticle → Article IX-D, 1987 Constitution of the Philippines ⓘ

subject surface form: Commission on Audit