Section 16Sec./Art. 16

The Performance Audit Office. The Performance Audit Office shall have the following functions:

1. Conduct, consistently with the exercise by the Commission of its visitorial powers as hereinafter conferred, variable scope audit of non-governmental firms subsidized by the government or government authority, or those required to pay levies or government share those funded by donations through the government, and those for which the government has put up a counterpart fund: Provided, That such audits shall be limited to the funds or subsidies coming from the government; and

2. Undertake audits of the legality of government expenditures, with particular emphasis on the statutory authority governing the usage of appropriated funds.