Article IX-D, 1987 Constitution of the Philippines

E936589

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.

All labels observed (2)

How this entity was disambiguated

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 ⓘ
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 ⓘ
bindingOn all departments, bureaus, and offices of the Philippine Government ⓘ
local government units in matters of audit jurisdiction ⓘ
constitutionalBodyCreated Commission on Audit ⓘ
country Philippines ⓘ
dealsWith Commission on Audit ⓘ
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 ⓘ
linked to: Commission on Audit
empowers Commission on Audit to define the scope of its audit ⓘ
linked to: Commission on Audit

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 ⓘ
linked to: Commission on Audit
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 ⓘ
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 ⓘ
Article IX-B, 1987 Constitution of the Philippines ⓘ
Article IX-C, 1987 Constitution of the Philippines ⓘ
requires Commission on Audit to enjoy fiscal autonomy ⓘ
Commission on Audit to keep the general accounts of the Government ⓘ
linked to: Commission on Audit

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 ⓘ
linked to: Commission on Audit
sourceOfAuthorityFor organic and enabling laws of the Commission on Audit ⓘ
subArticleOf Article IX, 1987 Constitution of the Philippines ⓘ
subjectTo limitations provided by law ⓘ
supersedes relevant audit provisions of the 1973 Constitution of the Philippines ⓘ

How these facts were elicited

Referenced by (2)

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

Commission on Audit → constitutionalArticle → Article IX-D, 1987 Constitution of the Philippines ⓘ
subject linked to: COA
Commission on Audit of the Philippines → legalAuthority → Article IX-D of the 1987 Constitution of the Philippines ⓘ
linked to: Article IX-D, 1987 Constitution of the Philippines