Preamble
WHEREAS, on September 19, 1975, the Commission on Audit was singled out as one of the offices in the, government which has to be "completely reorganized"; WHEREAS, there is an imperative need to restore, strengthen, and preserve the integrity, objectivity, and independence of the Commission on Audit, including its representatives and personnel assigned to all government entities, in order to effectuate the constitutional design for a truly independent auditing arm of government; WHEREAS, there is a pressing need to hasten the full professionalization of the government audit service so as to enable the Commission on Audit to effectively discharge its expanded audit responsibility under the New Constitution; WHEREAS, in order to align itself to re-oriented government operations, it now behooves the Commission on Audit to bring its own operations closer to the people; NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines, by virtue of the powers vested in me by the Constitution and pursuant to Proclamation No. 1081 dated September 21, 1972, and General Order No. 1 dated September 22, 1972, do hereby order and decree as follows: