Funa vs. MECO, G.R. No. 193462, Feb.

4, 2014

Is MECO a governmental entity? If not, are its accounts subject to the COA
audit?

RULING: No, The MECO is not a GOCC or government instrumentality. It is a sui

generis private entity especially entrusted by the government with the
facilitation of unofficial relations with the people in Taiwan without jeopardizing
the countrys faithful commitment to the One China policy of the PROC.
However, despite its non-governmental character, the MECO handles
government funds in the form of the "verification fees" it collects on behalf of the
DOLE and the "consular fees" it collects under Section 2(6) of EO No. 15, s. 2001.
Hence, under existing laws, the accounts of the MECO pertaining to its collection
of such "verification fees" and "consular fees" should be audited by the COA.