Title
Power Sector Assets and Liabilities Management Corporation vs. Commission on Audit
Case
G.R. No. 247924
Decision Date
Nov 16, 2021
PSALM engaged legal advisors for asset privatization without COA's prior concurrence; SC ruled COA's delay unreasonable, upheld good faith, and applied quantum meruit.

Case Summary (G.R. No. 247924)

Engagement Request and Initial Actions

In May 2011, PSALM sought concurrences from COA and the Office of the Government Corporate Counsel (OGCC) to hire two legal advisors, John T. K. Yeap and Atty. Michael B. Tantoco, for legal consultancy regarding its privatization mandate under RA 9136 (EPIRA). PSALM indicated the necessity of a timely response due to impending deadlines related to the privatization requirements. Despite receiving the OGCC's concurrence rapidly, COA did not respond by the requested deadline, prompting PSALM to proceed with the engagement after a protracted waiting period.

COA's Decision on Concurrence

After a prolonged duration of three years, COA responded to PSALM’s request for legal engagement through LRR No. 2014-174, denying the request based on the assertion that PSALM engaged the consultants without prior approval from COA, violating established Circulars (Nos. 86-255 and 95-011). COA maintained that prior written concurrence was a requisite, insisting that these circulars applied even to advisory legal services.

Legal Grounds and Rationale

PSALM's position centered on the argument that COA's concurrence should not apply to legal advisory services, particularly since these did not involve court representation and were essential for fulfilling PSALM’s legislative mandate. The argument expressed that COA's extended inaction effectively denied PSALM the ability to secure necessary legal expertise within statutory timeframes, framing the urgency of legal advice in the context of imminent public service obligations and investor confidence in the energy sector.

Responses and Support from OSG

The Office of the Solicitor General (OSG) contended that while exceptions can allow government entities to hire private counsel, established protocols requiring prior concurrences of both OGCC and COA must still be adhered to, regardless of the nature of the legal services sought. It emphasized that PSALM was aware of the procedural prerequisites, arguing that their failure to fulfill them constituted grounds for personal liability on the part of those approving the fees.

COA's Justifications and Procedural Delays

COA rationalized its approach, maintaining that its checks were meant to safeguard public funds from excessive or unnecessary legal expenditures. However, scrutiny indicated that COA took an excessively long time—over three years—to act on PSALM’s request, raising concerns over the delay’s implications on PSALM’s operational capabilities and the fulfillment of its statutory mandates.

Judicial Considerations and Findings

The court found that the requirement for COA's prior written concurrence constituted a form of pre-audit, essential for determining the reasonableness of legal fees before engagement. However, the court also highlighted the need for efficiency in government operations, emphasizing the inconsistency in applying such measures after significant delays caused by COA itself.

Rulings and Directions

The court ruled in favor of PS

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