COA and non-government organization

General rule: Does COA have jurisdiction to audit Redcross? None.

Exception: If that NGO is receiving subsidy or equity, directly or indirectly, from or through the government,
which are required by law the granting institution to submit to such audit as a condition of subsidy or
equity. (Art 9, D, Section 2(d) of the Constitution)

What to do? Kindly research if Philhealth is required by law to grant subsidy or equity to Redcross.

Issue: At what extent can COA audit a qualified NGO?