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Showing 1–2 of 2 articles for “audit report”

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Feb 13, 2009 malversation public funds sandiganbayan audit report criminal liability evidence

Malversation Conviction Upheld: Signature on Audit Report as Evidence of Accountability

The Supreme Court holds that a municipal treasurer's signature on a COA cash examination report is an acknowledgment of accountability for public funds.

Mar 28, 2001 due process civil procedure commissioner audit financial disputes rules of court

Due Process and Audit Reports: Fair Hearings in Financial Disputes

When courts appoint commissioners to audit financial records, due process requires formal hearings—not just interviews. The Supreme Court explains why.