This case has been cited 1 times or more.
|
2002-01-16 |
CARPIO, J. |
||||
| The qualifying word "exclusive" in the second paragraph of Section 2 cannot be applied to the first paragraph which is another sub-section of Section 2. A qualifying word is intended to refer only to the phrase to which it is immediately associated, and not to a phrase distantly located in another paragraph or sub-section.[26] Thus, the first paragraph of Section 2 must be read the way it appears, without the word "exclusive", signifying that non-COA auditors can also examine and audit government agencies. Besides, the framers of the Constitution intentionally omitted the word "exclusive" in the first paragraph of Section 2 precisely to allow concurrent audit by private external auditors. | |||||