Article IX-D Section 2(1) of the 1987 Constitution states that the Commission on Audit shall keep the general accounts of the Government and, for such period as may be provided by law, preserve the vouchers and other supporting papers pertaining thereto.
Section 26 of Presidential Decree (PD) No. 1445 provides that the authority and powers of the Commission shall extend to and comprehend all matters relating to the keeping of the general accounts of the Government, the preservation of vouchers.
Under Section 43 of PD 1445, the auditors in all auditing units shall have the custody, and be responsible for the safekeeping and preservation of paid expense vouchers, journal vouchers, stubs of treasury warrants or checks, reports of collections and disbursements and similar documents, together with their respective supporting papers, under regulations of the Commission.