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Dela Llana vs. Coa Chairperson
Dela Llana vs. Coa Chairperson
105
the Local Government Code reads: For purposes of the Revised Penal Code,
the punong barangay, sangguniang barangay members, and members of the lupong
tagapamayapa in each barangay shall be deemed as persons in authority in their
jurisdictions, whileother barangay officials and members who may be designated
by law or ordinance and charged with the maintenance of public order, protection
and security of life and property, or the maintenance of a desirable and balanced
environment, and any barangay member who comes to the aid of persons in
authority, shall be deemed agents of persons in authority.
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106
recent jurisprudence
u s t l a w l a w r e v i e w, v o l l v i i , n o . 1 , n o v e m b e r 2 0 1 2
p ol i t ic a l l aw
107
COA to conduct a pre-audit of all government transactions and for all government
agencies. The only clear reference to a pre-audit requirement is found in Section 2,
paragraph 1, which provides that a post-audit is mandated for certain government
or private entities with state subsidy or equity andonlywhen the internal control
system of an audited entity is inadequate. In such a situation, the COAmayadopt
measures, including a temporary or special pre-audit, to correct the deficiencies.
Hence, the conduct of a pre-audit is not a mandatory duty that this Court
may compel the COA to perform. This discretion on its part is in line with the
constitutional pronouncement that the COA has the exclusive authority to define
the scope of its audit and examination. When the language of the law is clear
and explicit, there is no room for interpretation, only application.Neither can the
scope of the provision be unduly enlarged by this Court.
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