This case has been cited 4 times or more.
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2012-02-07 |
SERENO, J. |
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| The 1987 Constitution has made the COA the guardian of public funds, vesting it with broad powers over all accounts pertaining to government revenues and expenditures and the use of public funds and property, including the exclusive authority to define the scope of its audit and examination; to establish the techniques and methods for the review; and to promulgate accounting and auditing rules and regulations.[15] Its exercise of its general audit power is among the constitutional mechanisms that give life to the check and balance system inherent in our form of government.[16] | |||||
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2010-04-23 |
LEONARDO-DE CASTRO, J. |
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| In light of these express provisions of law granting respondent COA its power and authority, we have previously ruled that its exercise of its general audit power is among the constitutional mechanisms that give life to the check and balance system inherent in our form of government.[20] Furthermore, we have also declared that COA is endowed with enough latitude to determine, prevent and disallow irregular, unnecessary, excessive, extravagant or unconscionable expenditures of government funds.[21] | |||||
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2005-03-18 |
CHICO-NAZARIO, J. |
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| In view of the limited publicity, the PBAC was not able to draw more bidders, resulting to overpricing. In relying on the quotations of the three suppliers one of whom is not even qualified as such, PBAC took the risk of not getting the most advantageous price for the government. And this is what actually happened. We do not perceive any abuse of discretion on the part of respondent COA in relying on the above-quoted report of the COA audit team. In sum, the discretion it exercised in ruling for the disallowance of the transaction in question must be respected as it is supported by substantial evidence. Well-established is the rule that findings of administrative agencies are accorded not only respect but also finality when the decision or order is not tainted with unfairness or arbitrariness that would amount to grave abuse of discretion.[43] It is only upon a clear showing of grave abuse of discretion that the Courts will set aside decisions of government agencies entrusted with the regulation of activities coming under their special technical knowledge and training.[44] | |||||