MUÑEZ, Jephte Olimpo.
 State Audit, Budgetary Appropriations and their Implications to Regulatory Governance.
<strong>Philippine Journal of Public Administration</strong>, [S.l.], v. 57, n. 1, p. 58-95, mar. 2017.
ISSN 3028-1296.
Available at: &lt;<a href="https://www.journals.upd.edu.ph/index.php/pjpa/article/view/5589" target="_new">https://www.journals.upd.edu.ph/index.php/pjpa/article/view/5589</a>&gt;. Date accessed: 27 aug. 2025.