Guidelines on Audit of Gov't Infrastructure Contracts

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COA No. 2015-014: Guidelines on Audit of Gov't Infrastructure Contracts

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Title Supreme Court: Guidelines on Audit of Gov't Infrastructure Contracts

Law: Coa No. 2015-014

Decision Date: Apr 6, 2015

The Philippine Jurisprudence case highlights the authority of the Commission on Audit (COA) to define the scope of its audit and examination, establish techniques for conducting audits, and promulgate rules to prevent irregular expenditures, as demonstrated by the issuance of COA Resolution No. 014-15 which repeals previous resolutions and prescribes new guidelines for the review and evaluation of government infrastructure contracts.

revised guidelines

auditorial review

evaluation

END