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The Commission on Audit (COA) is the Philippines' Supreme Audit Institution. The
Philippine Constitution declares its independence as a constitutional office, grants it
powers to audit all accounts pertaining to all government revenues and expenditures/uses
of government resources and to prescribe accounting and auditing rules, gives it exclusive
authority to define the scope and techniques for its audits, and prohibits the legislation
of any law which would limit its audit coverage. |
