1) How different is budgeting process between local and national levels? 2) What is the role the Sanggunian plays in the financial system of the LGU? 3) How public accountability of LGU funds operationalized? 4) What is the meaning of political devolution as in the case of the Local Government Code of 1991? 5) Is the concept and practice of the IRA good or not for LGUs? 6) Describe and analyze the internal control processes in the government? 7)COA has recently re-imposed pre-audit on sepected transactions and agencies. Search on the internet about the personnel concerned and views on the pros and cons of the pre-audit?