Local government in the Philippines
Local governments have two branches: executive and legislative. All courts in the Philippines are under the Supreme Court of the Philippines and therefore there are no local-government controlled judicial branches. Nor do local governments have any prosecutors or public defenders, as those are under the jurisdiction of the national government.
Court of Audit
A Court of Audit or Court of Accounts is a Supreme audit institution, i.e. a government institution performing financial and/or legal audit (i.e. Statutory audit or External audit) on the executive branch of power.