Authority to Compromise of Government

Under this provision, the authority to compromise a settled claim or liability exceeding P100,000.00 involving a government agency, as in this case where the liability amounts to P6.185 billion, is vested not in COA but exclusively in Congress. Congress alone has the power to compromise the P6.185 billion purported liability of PNCC. (STRADCOR v. Radstock, G.R. No. 178158, 4 December 2009)