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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COA Concurrence in Hiring Private Counsel: The PNOC-EC Case and New Rules
The Supreme Court clarifies when government agencies must secure COA concurrence before hiring private lawyers, and how new rules ease this requirement.
Accountability in Public Infrastructure: When COA Disallowances Become Final
Supreme Court clarifies when COA decisions on disallowed government projects become final and when officials may be held liable.
Navigating Finality of Audit Decisions: Understanding the Doctrine of Immutability in Philippine Law
Explore the Supreme Court's ruling on COA finality, immutability of judgments, and liability of public officers for subordinates' acts.
Navigating Government Allowances and Disallowances: Key Insights From the Supreme Court's Ruling on SSS vs COA
The Supreme Court clarifies the rules on government allowances and disallowances, offering key insights for public officers and employees.
Understanding Solidary Liability in Audit Disallowances: Lessons from Lozada v. COA
The Supreme Court clarifies solidary liability for audit disallowances, explaining how COA may collect from any liable officer.
Navigating the Jurisdictional Maze: Proper Legal Remedies for COA Decisions in the Philippines
Understand the proper legal remedies for COA decisions in the Philippines, including jurisdictional rules and practical guidance for aggrieved parties.
Understanding the Consequences of Accepting Unauthorized Benefits: A Guide for Public Officials
COA personnel who accepted prohibited benefits from a GOCC were dismissed for grave misconduct. Learn the rules and penalties.
Navigating Employee Incentives Understanding THE Limits OF Government Agency Compensation Powers
The Supreme Court affirms COA's disallowance of CNA incentives given to non-rank-and-file SSS employees, clarifying limits on agency compensation powers.
Understanding the Limits of Government Audit Jurisdiction: Insights from the Pagcor Case
The Supreme Court clarifies the scope of COA audit jurisdiction over government-owned or controlled corporations and their subsidiaries.
Final and Executory Judgments vs. COA: The Cathay Pacific Steel Case
When a court decision becomes final, can the COA still deny the money claim? The Supreme Court settles this in Cathay Pacific Steel v. COA.
Navigating Extraordinary and Miscellaneous Expenses: A Guide for Government Entities
The Supreme Court clarifies COA rules on EME reimbursements for GOCCs, emphasizing receipts over certifications and strict compliance.
COA Disallowances and the Limits of Audit Power Over PAGCOR Funds
The Supreme Court clarifies that COA's audit jurisdiction over PAGCOR is limited to specific funds, not all corporate expenditures.
Navigating the Limits of Government Audit Jurisdiction: Insights from the PAGCOR Case
The Supreme Court clarifies that COA's audit powers over PAGCOR are limited by its charter, excluding operating expenses from coverage.
Salary Increases in GOCCs: Understanding the Legal Boundaries After Small Business Corporation v. COA
The Supreme Court clarifies when salary increases in government-owned corporations violate the EO No. 7 moratorium and who must return disallowed amounts.
SEC v. COA: Retained Income, Provident Funds, and the Limits of Agency Discretion
The Supreme Court ruled on when government agencies may use retained income for personnel benefits, and who must refund disallowed amounts.
SEC vs COA: Retained Earnings and Provident Fund Contributions Explained
A clear breakdown of the Supreme Court ruling on using retained earnings for provident fund contributions and officer liability.
Strict Timelines for Appealing COA Decisions: A Guide for Public Officials
Learn how the Supreme Court upheld strict COA appeal deadlines in Paguio v. COA, and what public officials must know about finality and disallowance liability.
Due Process in Administrative Proceedings: Lessons from Barroso v. COA on Solidary Liability
The Supreme Court nullified COA's solidary liability ruling against a university president who was never made a party, reaffirming due process rights in administrative cases.
The Immutability of Final Judgments: A Supreme Court Lesson from the DBP-COA Dispute
The Supreme Court ruled that the COA cannot reopen settled accounts beyond the reglementary period, reinforcing the doctrine of immutability of final judgments.
Navigating Employee Incentives Legal Boundaries AND Accountability IN THE Philippine Public Sector
The Supreme Court upholds COA's disallowance of SSS employee incentives, clarifying legal limits and accountability rules for public sector benefits.
Rice Allowance in GOCCs: When Employee Benefits Are Disallowed by COA
The Supreme Court clarifies limits on rice allowance and other benefits in GOCCs, and who must refund disallowed amounts.
Understanding Government Contract Disallowances: Detailed Engineering and Quantum Meruit
Learn how the Supreme Court ruled on COA disallowances for overestimated embankment materials in government road projects and the limits of quantum meruit.
Judicial Stability and Forum Shopping: Lessons from a Landmark COA Disallowance Ruling
The Supreme Court clarifies appeal periods in COA disallowance cases and the binding effect of corporate board resolutions on subsidiaries.
Understanding Finality of Audit Decisions: A Guide to Timely Appeals in Philippine Government Audits
Learn how the Supreme Court upheld COA's dismissal of PhilHealth's belated appeal, and why strict deadlines matter in government audit cases.