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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Navigating Liability in Government Housing Loan Disbursements: Insights from a Landmark COA Ruling
Learn how the Supreme Court rules on COA disallowances, good faith defenses, and liability for government employees who received disallowed benefits.
Understanding COA's Jurisdiction: Key Insights From a Landmark Ruling
A 2020 Supreme Court ruling clarifies COA's primary jurisdiction over audit disallowances and why trial courts cannot interfere.
COA Primary Jurisdiction Over Disallowances: Insights From a 2020 Supreme Court Ruling
The Supreme Court reaffirms COA's primary jurisdiction over audit disallowances and bars trial courts from reviewing final Notices of Disallowance.
Navigating Employee Benefits and Disallowance: Understanding the Scope and Limits of Government Health Program
The Supreme Court clarifies the limits of government health benefits for GOCC employees, explaining when disallowances apply and who bears liability.
Government Procurement and Audit Disallowances: Lessons from a Landmark COA Ruling
A Supreme Court ruling clarifies when government officials and contractors may be held liable for audit disallowances in public procurement projects.
Understanding DUE Process IN Notice OF Disallowance Cases A Supreme Court Ruling
Government Procurement and Financial Accountability: Lessons from the Talisay City COA Disallowance Case
The Supreme Court upheld COA disallowances against Talisay City officials for procurement violations, clarifying rules on competitive bidding, budget realignment, and personal liability.
CNA Incentive Disallowance Upholds the Primacy of MOOE in Government Spending
The Supreme Court affirms COA's disallowance of CNA Incentive paid from EAO savings, clarifying that only MOOE may fund such incentives.
CNA Incentive Disallowance Navigating THE Boundaries OF Government Employee Benefits
Limits on Allowances When Public Funds Demand Strict Interpretation
The Supreme Court upheld COA's disallowance of PhilHealth board allowances, ruling that public funds demand strict interpretation of what the law allows.
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.
Disallowance of Separation Benefits When Contractual Status Impacts Entitlement
Supreme Court affirms COA disallowance of separation pay for period when employee was contractual, but excuses good-faith refund.
MWSS Benefits Disallowance: Retroactive Effect of Judicial Rulings on Government Compensation
Supreme Court rules judicial interpretations of law apply retroactively, not prospectively, in government benefits disallowance cases.
When Approving Loans Doesnt Equal Liability Protecting Officials From Unfair Disallowances
Good Faith vs Gross Negligence: Due Process in Government Benefit Disallowances
The Supreme Court nullified a COA decision holding BSP officers liable for cash shortage, ruling that due process was violated when the Commission treated a request for opinion as a complaint.
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.
COA Disallowance of Irregular Government Funds: Good Faith Restitution Rule Explained
Supreme Court rules on COA disallowance of DBP car subsidy, clarifying when good faith excuses refund of disallowed government benefits.
Navigating Compensation in GOCCs: PCSO COLA Disallowance and the Limits of Board Authority
The Supreme Court affirms COA's disallowance of PCSO's cost of living allowance, clarifying limits on GOCC board authority over compensation.
Accountability in Judiciary Fines Imposed for Undue Delays and Non-Compliance
Supreme Court affirms COA disallowance of PCSO cost of living allowance, holding approving officers liable for refund while protecting good-faith recipients.
Ownership in Reclamation Projects: Defining Completion and Compensation
Supreme Court clarifies when ownership of improvements transfers in reclamation contracts, ruling on COA disallowance and compensation rights.
NHA Incentive Allowances Disallowed: When Government Compensation Rationalization Prevails
Supreme Court affirms COA disallowance of NHA incentive allowances, ruling that PD 1597 and RA 6758 repealed the NHA Board's power to grant them.
EX Officio Roles and Compensation When Extra Pay Violates the Constitution
The Supreme Court upholds COA's disallowance of P5.45M in per diems paid to ex officio PEZA board members, citing the constitutional ban on additional compensation.
Personal Liability of Public Officials: COA Disallowances and Due Process in Philippine Government Contracts
When can public officials be held personally liable for disallowed government payments? The Supreme Court explains the rules on due process and liability.
Government Employee Benefits Unauthorized Allowances Violate Standardization Laws
Supreme Court affirms COA disallowance of P10,000 food basket allowance to BFAR employees for lack of legal basis.