Section 9
SEC. 9. The National Government Audit Offices shall be responsible for exercising supervision and control over the implementation of auditing and accounting rules and regulations in departments, bureaus, and offices of the National Government, pursuant to Article XII-D, Section 2(1) and Article VIII, Section 8(2) of the new Constitution. There shall be the National Government Audit Office "A," the National Government Audit Office "B" and the National Government Field Audit Office. The National Government Audit Offices "A" and "B" shall conduct continuous audit of all accounts and trial balances pertaining to the revenues and receipts of, expenditures and uses of funds and property owned or held in trust by, or pertaining to, central offices of National Government agencies and instrumentalities, including the National Assembly. The National Government Field Audit Office shall conduct continuous audit of all accounts and trial balances pertaining to the revenues and receipts of, expenditures or uses of funds and property owned or held in trust by, or pertaining to regional and field offices of the National Government, including national high schools, national vocational schools, national field general hospitals, and state colleges and universities.