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Forms and Templates COA Audit Systems Commission on Audit

Forms and Templates COA Audit Systems Commission on Audit

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powers and functions of the commission and audit the commission and audit has the power to examine and audit all forms of government revenue to examine and audit all forms of government expenditures to settle government accounts to define the scope and techniques for its own auditing procedures to promulgate accounting and auditing rules including those for the prevention and disallowance of irregular unnecessary excessive extravagant or unconscionable expenditures and to decide administrative cases involving expenditure of public funds the commission and audits function of auditing expenditures of funds pertaining to the government is limited to a determination of whether there is a law appropriating funds for a given purpose and whether payment therefore has been authorized by the officials of the bureau even if the contract is unwise the commission and audit has no discretion to disapprove payment

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