Dela Llana Vs Coa Digest
Dela Llana Vs Coa Digest
capacity.
Circular No. 89-299 is not reviewable by certiorari because it is under COA's
quasi-legislative or rule-making powers.
-- Additional notes for CONDITIONS OF JUDICIAL REVIEW -Neither is a petition for prohibition appropriate in this case. A petition for
prohibition is filed against any tribunal, corporation, board, or person - whether
exercising judicial, quasi-judicial, or ministerial functions - who has acted without
or in excess of jurisdiction or with grave abuse of discretion.
Prohibition only lies against judicial or ministerial functions, but not legislative or
quasi-legislative functions.
---Technicalities aside, the Court found that there is nothing in the Section 2 of
Article IX-D of the 1987 Constitution that requires COA to conduct a pre-audit of
all government transactions and for all government agencies. The only clear
reference to a pre-audit requirement is found in Section 2, paragraph 1, which
provides that a post-audit is mandated for certain government or private entities
with state subsidy or equity and only when the internal control system of an
audited entity is inadequate. In such a situation, the COA may adopt measures,
including a temporary or special pre-audit, to correct the deficiencies.
Hence, the conduct of pre-audit is not a mandatory duty that the Court may
compel the COA to perform. The discretion on its part is in line with the
constitutional pronouncement that COA has the exclusive authority to define the
scope of its audit and examination.