Section 21
SEC. 21. OFFICE OF THE AUDITING UNITS. The auditing units in the different departments and agencies of the national government, as well as in government-owned or controlled corporations and self-governing boards, commissions, or agencies of the government, and in provinces, cities, and municipalities shall be provided by the audited agency with a suitable and sufficient office space together with supplies, equipment, furniture, and other necessary operating expenses for its proper maintenance.