Section 25
SEC. 25. GOVERNMENT CONTRACTS FOR AUDITING, ACCOUNTING, AND RELATED SERVICES. To enable the Commission to effectively discharge its responsibilities under the New Constitution, no government subdivision, agency, or instrumentality, including government-owned or controlled corporation, and self-governing board, commission, or agency shall enter into any contract with any private person or firm for services to undertake studies relating to government accounting, auditing, and management systems and services, including services to conduct, for a fee, seminars or workshops for groups of government accounting, auditing, collecting, disbursing, internal audit, supply management, and budgeting, personnel on any of the topics just enumerated, unless the proposed contract is first submitted to the Commission to enable the Commission to determine whether it has the resources to undertake such studies or services. The Commission may engage the services of experts from the private sector in the conduct of these studies and shall co-ordinate its work with the Budget Commission and Civil Service Commission. Should the Commission decide not to undertake the study or service, it shall nonetheless have the power to review the contract in order to determine the reasonableness of its. cost. SEC. 26. COLLECTION OF DEBT DUE THE GOVERNMENT. In aid of its responsibility to see to it that government funds and property are fully protected and conserved, as explicitly mandated by Presidential Decree No. 111, dated January 26, 1973, the Commission shall, through proper channels, supervise and procure the collection and enforcement of all debts and claims, and the restitution of all funds and property, found to be due the Government, or any of its subdivisions, agencies, or instrumentalities, or any government-owned or controlled corporation or self-governing board, commission or agency of the government, in its settlement and adjustment of its accounts. If any legal proceeding is necessary to that end, the Commission may institute it or request the Solicitor General, the Government Corporate Counsel, or the legal staff of the creditor government office or agency concerned to institute such legal proceeding. All such monies due and payable shall bear an annual interest at six per cent p.a. from the date of written demand by the Commission. The Commission shall be entitled to collect and receive 20% of the amount of debts collected when such collection is made from a judgment in a case intended and handled by the Commission, as assistance in the professionalization of its services and the computerization of its accounting and data gathering functions. These receipts shall be deposited with the National Treasury to the credit of the Commission. The Chairman is hereby authorized to augment any item in the appropriation for the Commission in the General Appropriation Decree from savings in other items of said appropriation.