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.
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Presidential Authority vs COA Oversight: Healthcare Benefits for Government Employees
Supreme Court ruling on when the President's approval of employee healthcare benefits still yields to COA audit rules and regulations.
COA Must Follow Its Own Rules to Ensure Due Process in Reopening Audits
Court ruling on COA's obligation to observe its own rules when reopening audits, ensuring due process for audited agencies.
Government Control vs Corporate Structure: Defining Audit Jurisdiction in the Philippines
The Supreme Court rules that government control, not corporate form, determines COA audit jurisdiction over corporations in the Philippines.
When Court Complaints Cross the Line: Lessons from the Tallado v. Racoma Administrative Case
The Supreme Court dismisses an administrative complaint against two RTC judges, warning against using judicial audits to harass the bench.
Fiscal Autonomy vs COA Oversight: PhilHealth CARAGA Benefits Case
Supreme Court clarifies that GOCC fiscal autonomy does not override COA audit power over disallowed benefits.
Good Faith Exception When Government Employees CAN Keep Disallowed Benefits
PhilHealth v. COA clarifies when government employees may keep disallowed benefits despite an audit disallowance.
Retrenchment During Corporate Rehabilitation: When Audited Financial Statements Aren't Required
Supreme Court clarifies that employers under corporate rehabilitation may prove severe financial losses without audited financial statements in retrenchment cases.
Protecting Contractors: Quantum Meruit and COA Disallowances in Government Projects
Supreme Court clarifies when contractors may recover from void government contracts under quantum meruit, and the limits of COA's audit powers.
Accountability Prevails: COA's Power to Discipline and Recover Unlawful Benefits
The Supreme Court affirms COA's authority to discipline its personnel and recover unauthorized benefits received from audited agencies.
Fiscal Autonomy vs COA Authority: PHIC Allowances and the Limits of GOCC Discretion
Explaining the Supreme Court ruling on PHIC's disallowed allowances, fiscal autonomy limits, and COA's audit power over GOCC benefits.
When Counsel's Negligence Binds the Client: Appeals to the Commission on Audit
The Supreme Court clarifies that a client is bound by counsel's negligence in COA appeals, absent diligent follow-up.
Comelec Must Enable Voter Verified Paper Audit Trail: Mandamus Granted
Supreme Court compels Comelec to activate VVPAT feature, affirming voters' right to verify their ballots under election law.
Accountability in Public Service: Internal Auditors' Duty to Prevent Misuse of Funds
Supreme Court ruling on internal auditors' liability for government fund losses, explaining due diligence standards under COA rules.
COA Auditors Barred From Agency Benefits: Nacion v. COA
Supreme Court affirms COA's discipline of auditor who received bonuses, housing, and car loans from audited agency MWSS.
When Judges Face Administrative Complaints: The Limits of Judicial Audits
The Supreme Court clarifies when errors in issuing TROs are judicial matters, not grounds for administrative discipline.
Enforcing Money Judgments Against Local Government Units: Mandamus and the COA Route
The Supreme Court clarifies that mandamus cannot compel an LGU to pay a final judgment; claims must first go through the Commission on Audit.
Navigating Unofficial Ties: When COA Can Audit MECO Funds Under the One China Policy
A 2014 Supreme Court ruling clarifies MECO's status and when the Commission on Audit may examine its funds.
COA Primary Jurisdiction Over Money Claims Against LGUs: The Province of Aklan Case
The Supreme Court clarifies that money claims against local government units must first be filed with the Commission on Audit, not the regular courts.
Exhaustion of Administrative Remedies and COA Audit Jurisdiction Over GSIS Transactions
Supreme Court rules GSIS must exhaust COA remedies before court action; special audit teams validly constituted.
Contempt and Corporate Audits: The Boundaries of Court Orders and Stockholder Rights
The Supreme Court clarifies when court-ordered corporate audits and contempt citations stand—and when they become moot.
Government Funds and Legal Claims: Understanding COA's Jurisdiction Over UP
Supreme Court clarifies that money claims against UP must first be filed with the Commission on Audit before execution can proceed.
Is Your Organization Subject to Government Audit? Understanding COA Jurisdiction in the Philippines
The Supreme Court clarifies when Philippine government agencies may be audited by the Commission on Audit, and what this means for private organizations.
Delayed Payment Claims and COA Audit Powers: The Lotrim Construction Ruling
The Supreme Court affirms COA's broad audit powers and the strict application of procedural rules in government contract disputes.
Overpricing and Accountability: The COA's Role in Ensuring Prudent Government Spending
How the Commission on Audit ensures prudent government spending, and what the Supreme Court says about overpricing and public accountability.