1. a.) What is EO 138 and its objectives? b.) What is National Tax Allotment (NTA) and give example of its determination in relation to the implementation of the Mandanas-Garcia Supreme Court Ruling? c.) Illustrate how should local government units (LGU,) utilize their NTAs? 2. Enumerate and discuss the following: a.) Define and compare taxes, fees, charges, duties, aids and borrowings. b.) Ten generally accepted accounting principles c.) 3 types of public sector audit d.) The accounts maintained by local government units. Relate to what internal control system is. and it's rationale