04/02/2020 E-Library - Information At Your Fingertips: Printer Friendly have "its own x x x electoral system."[41] The Commission on Elections will have no jurisdiction over the BJE's electoral system. 19. Section 2(1), Article IX-D on the power of the Commission on Audit to examine and audit all subdivisions, agencies and instrumentalities of the Government. [42] Under the MOA-AD, the BJE can "build, develop and maintain its own institutions"[43] without limit. The BJE can create its own audit authority. The Commission on Audit will have no jurisdiction over the BJE or its subdivisions, agencies or instrumentalities. 20. Section 1, Article X on the political subdivisions of the Philippines.[44] A new political subdivision for the BJE will have to be created. 21. Section 4, Article X on the power of the President to exercise general supervision over all local governments.[45] Under the MOA-AD, this provision will not apply to the BJE. 22. Section 5, Article X subjecting the taxing power of local governments to limitations prescribed by Congress.[46] Under the MOA-AD, the BJE shall have "its own x x x legislation."[47] The BJE's taxing power will not be subject to limitations imposed by national law. 23. Section 6, Article X on the "just share" of local government units in national taxes.[48] Since the BJE is in reality independent from the national government, this provision will have to be revised to reflect the independent status of the BJE and its component cities, municipalities and barangays vis-àvis other local government units. 24. Section 10, Article X on the alteration of boundaries of local government units, which requires a plebiscite "in the political units affected."[49] Under paragraph 2(d) on Territory of the MOA-AD,[50] the plebiscite is only in the barangays and municipalities identified as expansion areas of the BJE. There will be no plebiscite "in the political units affected," which should include all the barangays within a city, and all municipalities within a province. 25. Section 15, Article X on the creation of autonomous regions within the framework of the Constitution, national sovereignty and territorial integrity of the Philippines.[51] This will have to be revised since under the MOA-AD the BJE has all the attributes of a state. 26. Section 16, Article X on the President's power to exercise general supervision over autonomous regions.[52] This provision will not apply to the BJE, which is totally independent from the President's supervision. 27. Section 17, Article X which vests in the National Government residual powers, or those powers which are not granted by the Constitution or laws to autonomous regions.[53] This will not apply to the BJE. elibrary.judiciary.gov.ph/thebookshelf/showdocsfriendly/1/47263 96/203