SEC. 103. In the execution of their duties the chief district auditor and the district auditors are authorized to summon witnesses, administer oaths, and to take evidence, and in the pursuance of these provisions may issue subpoenas and enforce the attendance of witnesses in the manner provided in the case of provincial fiscals in section two of Act Numbered Three hundred and two.
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CitationAct No. 1402 Section 103 (LawPlayer, data as of July 4, 2026)
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).