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COA power to issue certificate of clearance.

COA will make an actual audit.


Malversation of funds

Case regarding GOCC, disallowance of public funds.

Separate corporate identity, separate corporate liability includes officials.

Balikan ang article VII.


EO as supplementary regulations.

Public money is not for private function and later to be donated is donated is illegal.
Case of mayor bayani Fernando Marikina COA case

Coco levy fund case

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