15. Q.- Failure to liquidate cash advance.- Is it a criminal offence for a public officer who, having been granted a cash advance, fails to report and liquidate the same as soon as the purpose for which it was granted has been served, and in accordance with the regulations issued by the Commission on Audit?
14. Q.- (a) Under COA regulations, how is the term “irregular expenditure” of funds or uses of government property defined? (b) Give examples of cases that are considered “irregular” expenditures or uses of government funds and property.
13. Q.- (a) Why are COA personnel prohibited from receiving additional compensation from their audited agencies? (b) What acts of COA auditors pertaining to receiving of benefits from audited agencies, and other improprieties, are prohibited under COA regulations?
10. Q.- Explain government auditing in line with the function as school administrator or any position in the government. (Asked by Ms. Marevic M. Cayongcong thru GGB website ursalbooks.wordpress.com.)
9. Q.- (a) May a government agency, including the Commission on Audit (COA), hire private consultants? (b) What are the terms and conditions to be observed when an agency enters into consultancy contracts?