16. Q.- What are the mandated duties of COA auditing units under the law?

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?

12. Q.- What provisions in the Auditing Code of the Philippines are most commonly violated by government accountable officers which carry criminal liabilities?

11. Q.- Under the Auditing Code of the Phil., what acts or omissions of public officers are punishable with imprisonment or fine, even if no dishonesty may be involved?

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?

8. Q.- Is a government accountable officer liable for illegal acts done by direction of a superior officer?

7. Q.- What is the COA procedure for the audit of Intelligence and Confidential Funds of national government agencies (NGAs) and government owned and/or controlled corporations (GOCCs)?

6. Q.- May COA change systems, procedures, including its organizational structure fixed by the Government Auditing Code and other laws?

5. Q.- Is the power of COA to determine its audit procedures and techniques unlimited?

4. Q.- What are the grounds for issuing an audit disallowance?

3. Q.- How is the liability of a public officer for audit disallowance determined?

2. Q.- What is the meaning of “Audit Disallowance”?

1. Q.- When are expenditure of funds or uses of property considered “ irregular”, unnecessary” “excessive”, or “extravagant”?