COA Resolution No. 2011-014, s. 2011

Published: 2011-12-21

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Get a Day Pass for only USD$49.99.
Tags: Commission on Audit, departmental issuances Republic of the Philippines


Commonwealth Avenue, Quezon City, Philippines

No. 2011-014

Date DEC 13, 2011


Audit of the Leagues of Local Government Units (LGUs) and the Leagues and Federations of Elective Officials

WHEREAS, Title VI, Book III of Republic Act (RA.) No. 7160, the Local Government Code of 1991, provides the creation of the Leagues of LGUs and the Leagues and Federations of Local Elective Officials, as follows:

I. Leagues of LGUs

a. Liga ng mga Barangay

b. League of Municipalities

c. League of Cities

d. League of Provinces

II. Leagues and Federations of Local Elective Officials;

WHEREAS, the Department of Justice (DOJ) Opinion No. 41, Series of 1995, dated May 5, 1995, ruled that the Liga ng mga Barangay is a government organization, being an association, federation, league or union created by law or by authority of law, whose members are either appointed or elected government officials;

WHEREAS, the Supreme Court rulings in Bito-Onon vs. Fernandez, et al., G.R. No. 139813, dated January 31, 2001, and in National Liga ng mga Barangay, et al, vs. Paredes, et al, G.R. No. 130775, dated September 27, 2004 adopted the DOJ Opinion No. 41, Series of 1995, dated May 5, 1995;

WHEREAS, Section 505, Article V, Chapter I, Title VI, Book III of R.A. No. 7160 partly provides that all Leagues of LGUs shall derive its funds from contributions of member LGUs and from fund-raising projects and activities, and that all funds of the Leagues of LGUs shall be deposited as trust funds with its treasurer and shall be disbursed in accordance with the board of directors’ resolutions, subject to pertinent accounting and auditing rules and regulations;

WHEREAS, Section 510, Chapter II, Title VI, Book III of R.A. No. 7160 states that the Leagues and Federations of Local Elective Officials may derive their funds from the contributions of individual league or federation members or from fund-raising projects or activities, and that the LGU concerned may appropriate funds to support the leagues or federation organized under said provision, subject to the availability of funds;

WHEREAS, Section 2 (1), Article IX-D of the 1987 Constitution of the Republic of the Philippines pertinently provides that the Commission on Audit shall have the power, authority, and duty to examine, audit, and settle all accounts pertaining to the revenue and receipts of, and expenditures or uses of funds and property, owned or held in trust by, or pertaining to, the Government, or any of its subdivisions, agencies, or instrumentalities;

WHEREFORE, the Commission Proper hereby resolves that the Leagues of LGUs and the Leagues and Federation of Local Elective Officials shall be subject to the audit jurisdiction of the Commission on Audit.

This Resolution shall take effect immediately.

Quezon City, Philippines.








COA Resolution No. 2011-014, December 13, 2011

Stay up to date with your government.

Subscribe Now

Stay up to date with your government.

Subscribe to Daylight, a weekly newsletter that features good news about the Philippines and Filipinos.

After signing up, you will receive a confirmation email that you will need to click through to confirm your subscription.



Share on social media


More from the Briefing Room

More than enough food for Lando-hit areas
Profile: Dario E. Otaza, Mayor of Loreto
Veterans Affairs Office recognized at Public Governance Forum
Multidimensional perspective to help poverty reduction
Pork and Egg Festival celebrates health
Transportation office reforms issuance of driver’s licenses