Audit Jurisdiction on LGU Leagues

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COA Resolution NO. 2011-014: Audit Jurisdiction on LGU Leagues

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Title Source: Supreme Court: Audit Jurisdiction on LGU Leagues

Law: Coa No. 2011-014

Decision Date: Dec 13, 2011

The Commission on Audit mandates that all Leagues of Local Government Units and Federations of Local Elective Officials are subject to its audit jurisdiction to ensure proper management and accountability of their funds.

Legal Status of Leagues as Government Organizations

DOJ Opinion No. 41, s. 1995 declared the Liga ng mga Barangay (association, league, or federation) a government organization.
Members are either appointed or elected government officials, legitimizing their government entity status.
Adopted by Supreme Court rulings affirming the classification.

Sources and Management of Funds for Leagues of LGUs

Section 505, Article V, Chapter I, Title VI, Book III of R.A. No. 7160 governs funding.
Funds derived from member LGU contributions and fundraising activities.
Funds deposited as trust funds with the league's treasurer.
Disbursement subject to resolutions of the board of directors and compliance with relevant accounting and auditing rules.

Funding of Leagues and Federations of Local Elective Officials

Section 510, Chapter II, Title VI, Book III of R.A. No. 7160 applies.
May receive funds from individual member contributions or fundraising activities.
LGUs may appropriate funds to support such leagues/federations, conditioned on fund availability.

Commission on Audits Constitutional Mandate and Jurisdiction

Section 2(1), Article IX-D of the 1987 Constitution gives COA authority to examine, audit, and settle all government-related accounts.
Includes funds "owned or held in trust by" government subdivisions and instrumentalities.

Resolution Adopting Audit Jurisdiction over Leagues

Commission on Audit resolution declared leagues of LGUs and federations of local elective officials as subject to COA audit jurisdiction.
Ensures accountability and proper utilization of funds.
Immediate effectivity of the resolution upon adoption.

END