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    Philippine Society v. Coa

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    Francis Xavier Sinon
    The Philippine Society for the Prevention of Cruelty to Animals (PSPCA) filed a petition claiming it was not subject to audit by the Commission on Audit (COA) because it is a private entity, not a government entity. The COA maintained that PSPCA is a government entity subject to its audit jurisdiction. The Supreme Court ruled that PSPCA is not a government entity but rather a quasi-public corporation. It explained that while PSPCA was created by law and performs public service by enforcing animal cruelty laws, it was not created as an agency of the government to help carry out governmental functions. Therefore, PSPCA is a private corporation that renders public service, not a public corporation.

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    Philippine Society v. Coa

    Uploaded by

    Francis Xavier Sinon
    207 views1 page
    The Philippine Society for the Prevention of Cruelty to Animals (PSPCA) filed a petition claiming it was not subject to audit by the Commission on Audit (COA) because it is a private entity, not a government entity. The COA maintained that PSPCA is a government entity subject to its audit jurisdiction. The Supreme Court ruled that PSPCA is not a government entity but rather a quasi-public corporation. It explained that while PSPCA was created by law and performs public service by enforcing animal cruelty laws, it was not created as an agency of the government to help carry out governmental functions. Therefore, PSPCA is a private corporation that renders public service, not a public corporation.

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    Political Law

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    The Philippine Society for the Prevention of Cruelty to Animals (PSPCA) filed a petition claiming it was not subject to audit by the Commission on Audit (COA) because it is a private entity, not a government entity. The COA maintained that PSPCA is a government entity subject to its audit jurisdiction. The Supreme Court ruled that PSPCA is not a government entity but rather a quasi-public corporation. It explained that while PSPCA was created by law and performs public service by enforcing animal cruelty laws, it was not created as an agency of the government to help carry out governmental functions. Therefore, PSPCA is a private corporation that renders public service, not a public corporation.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    207 views1 page

    Philippine Society v. Coa

    Uploaded by

    Francis Xavier Sinon
    The Philippine Society for the Prevention of Cruelty to Animals (PSPCA) filed a petition claiming it was not subject to audit by the Commission on Audit (COA) because it is a private entity, not a government entity. The COA maintained that PSPCA is a government entity subject to its audit jurisdiction. The Supreme Court ruled that PSPCA is not a government entity but rather a quasi-public corporation. It explained that while PSPCA was created by law and performs public service by enforcing animal cruelty laws, it was not created as an agency of the government to help carry out governmental functions. Therefore, PSPCA is a private corporation that renders public service, not a public corporation.

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    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
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    PHILIPPINE SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS vs. COMMISSION ON AUDIT, ET. AL., GR. NO.

    169752, September 25, 2007.


    FACTS: Petitioner PSPCA (PHILIPPINE SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS ) was incorporated as
    a juridical entity by virtue of Act No. 1285, enacted on January 19, 1905, by the Philippine Commission. Act No. 1285 existed
    before both the Corporation Law and the constitution of the Securities and Exchange Commission. The objects of the
    petitioner, as stated in Section 2 of its charter, shall be to enforce laws relating to cruelty inflicted upon animals or the
    protection of animals in the Philippine Islands, and generally, to do and perform all things which may tend in any way to
    alleviate the suffering of animals and promote their welfare.
    Later, a COA Audit Team visited the Petitioner's office to have an audit survey pursuant to COA Office Order No. 2003-051 dated
    November 18, 2003. Petitioner claimed that it was a private entity not under the jurisdiction of COA. COA, through
    memorandums, maintained that Petitioner is a government entity subject to audit jurisdiction. Petitioner received on September
    27, 2005 the subject COA Office Order 2005-021 dated September 14, 2005 and the COA Letter dated September 23, 2005.
    The Office Order and Letter reiterated audit survey. Hence, Petitioner filed a petition for certiorari under Rule 65 of the ROC.
    ISSUE: Whether Phil. Society for the Prevention of Cruelty to Animals is a government entity.
    HELD: NO. It is not government entity but a Quasi-Public Corporation. When a certain juridical entity is impressed with
    public interest, it does not, by the circumstances alone, make the entity a public corporation, inasmuch as a
    corporation may be private though its charter contains provisions of a public character incorporated solely for public
    good. To determine whether a corporation is public or private is found in the totality of the relation of the corporation
    to the State.
    A Quasi-public corporation is a specie of private corporations that renders public service, supplies public
    want, and other charitable objectives. While purposely organized for the gain and benefit of its members, they are required by
    law to discharge functions for the public benefit. The qualifying factor is the type of service the former renders to the
    public. If it performs public service, then it becomes a quasi-public corporation.
    If a corporation created by the State as the latter's own agency or instrumentality to help it in carrying out its
    governmental functions, then that corporation is considered public.

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