Legal Insights
Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.
Sep 25, 2007commission on auditadministrative lawgovernment auditprivate corporationcharter testanimal welfare
Private or Public? COA Audit Authority Over Animal Welfare Societies
When is a corporation created by special law a government entity subject to COA audit? The Supreme Court clarifies the test.
GOCC vs. Private Corporation: Labor Jurisdiction and the Philippine National Red Cross Case
Learn how the Supreme Court's charter test determines whether an employer is a GOCC and which tribunal—CSC or NLRC—has jurisdiction over labor disputes.