Section 25Sec./Art. 25

Statement of objectives. In keeping with its Constitutional mandate, the Commission adheres to the following primary objectives:

1. To determine whether or not the fiscal responsibility that rests directly with the head of the government agency has been properly and effectively discharged;

2. To develop and implement a comprehensive audit program that shall encompass an examination of financial transactions, accounts, and reports, including evaluation of compliance with applicable laws and regulations;

3. To institute control measures through the promulgation of rules and regulations governing the receipts, disbursements, and uses of funds and property, consistent with the total economic development effort of the government;

4. To promulgate auditing and accounting rules and regulations so as to facilitate the keeping, and enhance the information value, of the accounts of the government;

5. To adopt measures calculated to hasten the full professionalization of its services;

6. To institute measures designed to preserve and ensure the independence of its representatives; and

7. To endeavor to bring its operations closer to the people by the delegation of authority through decentralization, consistent with the provisions of the new Constitution and the laws.