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.
Get a cited, plain-language answer from 184,000+ statutes and decisions — free, no sign-up.
When Government Officials Are Personally Liable for Audit Disallowances
The Supreme Court explains when public officials may be held personally liable for disallowed government expenditures, and when good faith approval is enough.
Personal Liability of Public Officials: Good Faith as a Defense Against COA Disallowances
When can a public official be personally liable for COA disallowances? The Supreme Court clarifies the good faith defense in Salva v. COA.
Water District Board Compensation: Per Diems, Additional Benefits, and COA Disallowances
The Supreme Court clarifies that water district directors may receive only per diems under PD 198, with limited exceptions for good faith recipients.
Government Employees Strict Adherence TO Budgetary Laws Required FOR Salary Increases
Supreme Court rules government agencies must follow prescribed schedules for salary increases, affirming COA disallowances for premature payments.
Water District Directors’ Compensation Limits Under PD 198 and the Salary Standardization Law
The Supreme Court affirms COA disallowances of excess benefits to water district directors, ruling PD 198 limits compensation to per diems only.