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Sanchez vs. Commission of Audit (COA) 552 SCRA 471

ANDRES SANCHEZ, LEONARDO D. REGALA, RAFAEL D. BARATA, NORMA AGBAYANI, and CESAR N. SARINO, Petitioners, versus COMMISSION ON AUDIT, Respondent.

G.R. No. 127545 | 2008-04-23

D E C I S I O N 
 
Tinga, J.: 
 
The 1987 Constitution has made the Commission on Audit (COA) the guardian of public funds, vesting it with broad powers over all accounts pertaining to government revenue and expenditures and the uses of public funds and property, including the exclusive authority to define the scope of its audit and examination, establish the techniques and methods for such review, and promulgate accounting and auditing rules and regulations.[1] Its exercise of its general audit power is among the constitutional mechanisms that give life to the check and balance system inherent in our form of...