Article 102p. 102

ADMINISTRATIVE CODE AND LAW OF PUBLIC OFFICERS TEXT AND RULES

(6) The Technical Services Office shall perform the

following functions:

(a) Review and evaluate contracts with emphasis on

the engineering and other technical aspects;

(b)

Inspect

and

appraise

infrastructure

projects,

deliveries of materials and equipment, and property for

disposal;

(c) Develop and administer a system for monitoring

the

prices

of

materials,

supplies,

and

equipment

purchased by the government;

(d) Initiate special studies on technical matters related

to auditing; and

(e) Perform such other related functions as may be

assigned from time to time by the Chairman.

(7) The Legal Office shall be headed by a General

Counsel with the rank and privileges of a director and

which shall perform the following functions:

(a) Perform advisory and consultative functions and

render legal services with respect to the performance of

the functions of the Commission and the interpretation

of pertinent laws and regulations;

(b) Handle the investigation of administrative cases

filed against the personnel of the Commission, evaluate

and

act

on

all

reports

of

involvement

of

the said

personnel in anomalies or irregularities in government

transactions, and perform any other investigative work

required by the Commission upon assignment by the

Chairman;

(c)

Represent

the

Commission

in

preliminary

investigation of malversation and similar cases discovered

in audit, assist and collaborate with the prosecuting

agencies of Government in the prosecution thereof, and

assist

and

collaborate

with

the

Solicitor

General

in

handling civil cases involving the Chairman or any of the

Commissioners and other officials and employees of the

Commission in their official capacity;

(d) Extend assistance by way of legal advice or counsel

to auditors of the Commission who face harassment or

retaliatory suits, whether civil or criminal, in consequence

of the performance of their official functions;

(e) Coordinate and initiate for the Commission, with

appropriate legal bodies of government with respect to

legal

proceedings

towards

the

collection

and

enforcement of debts and claims, and the restitution of

funds and property, found to be due any government

agency in the settlement and adjustment of its accounts

by the Commission; and

(f) Perform such other related functions as may be

assigned from time to time by the Chairman.

(8) The National Government Audit Offices I and II shall

be headed by a Director and which shall perform the

following functions:

(a)

Exercise

control

and

supervision

over

the

implementation of auditing rules and regulations in

agencies of national government in the National Capital

Region

(NCR),

including

self-governing

boards,

commissions

or

agencies

funded

from

national

appropriations;

(b) Review audit reports covering agencies of the

national government under its audit jurisdiction;

(c) Exercise control and supervision over personnel,

planning, financial (budgetary and accounting), and legal

matters pertaining to the Office and the Auditing Units

under it;

(d) Formulate and develop plans, operating standards,

methods

and techniques for the implementation of

auditing

rules

and

regulations

for

agencies

of

the

national government;

(e)

Formulate accounting and auditing rules and

regulations for agencies of the national government;

(f)

Advise

and

assist

the

Chairman

on

matters

pertaining

to the audit of agencies of the national

government under their respective jurisdictions; and

(g) Perform such other related functions as may be

assigned from time to time by the Chairman.

(9) The Corporate Audit Office shall be headed by a

Director and shall perform the following functions:

(a)

Exercise

control

and

supervision

over

the

implementation of auditing rules and regulations in

government-owned or controlled corporations in the

National Capital Region;

(b) Review audit reports covering government-owned

or controlled corporations;

(c) Exercise control and supervision over personnel,

planning, financial (budgetary and accounting), and legal

matters pertaining to the Office and the Auditing units

under it;

(d) Formulate and develop plans, operating standards,

methods

and techniques for the implementation of

accounting

and

auditing

rules

and

regulations

in

government-owned or controlled corporations;

(e)

Formulate accounting and auditing rules and

regulations

for

government-owned

or

controlled

corporations;

(f) Prepare for the Commission, the annual financial

report of government-owned or controlled corporations;

(g)

Advise

and

assist

the

Chairman

on

matters

pertaining

to

the

audit

of

government-owned

or

controlled corporations; and

(h) Perform such other related functions as may be

assigned from time to time by the Chairman.

(10) The Local Governments Audit Office shall be

headed by a Director and shall perform the following

functions:

(a)

Exercise

control

and

supervision

over

the

implementation of auditing rules and regulations in local

government units in the National Capital Region;

(b) Review audit reports covering local government

units in the National Capital Region;

(c) Exercise control and supervision over personnel,

planning, financial (budgetary and accounting), and legal

matters pertaining to the Office and Auditing units under

it;

(d) Formulate and develop plans, operating standards,

methods

and techniques for the implementation of

auditing rules and regulations in local government units;

(e)

Formulate accounting and auditing rules and

regulations for local government units;

(f) Prepare for the Commission, the annual financial

report of local government units;

(g)

Advise

and

assist

the

Chairman

on

matters

pertaining to the audit of local government units; and

(h) Perform such other related functions as may be

assigned from time to time by the Chairman.

SECTION

8.

Auditing

Units

in

Regional

Offices:

Structure and Functions . — The Regional Offices in

Regions I to XII, each to be headed by a Director shall

perform the following functions:

(1)

Exercise

supervision

and

control

over

the

implementation of auditing rules and regulations in any

agency of the government with principal office or place

of operations within the regions;

(2) Review local, national and corporate audit reports

pertaining to the region;

(3) Exercise control and supervision over personnel,

planning, financial (budgetary and accounting), and legal

matters pertaining to the region; and

© Compiled by RGL

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