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.

Showing 4972 of 137 articles for audit

Understanding CNA Benefits: Who Qualifies and the Consequences of Misallocation

The Supreme Court clarifies CNA incentive eligibility and the liability for granting benefits to non-qualified employees.

What Happens to an Administrative Case When the Respondent Dies? (Philippines)

Philippine Supreme Court rules on whether death of a respondent ends a pending administrative case, citing due process and heirs' protection.

Election Protest Costs: The Supreme Court Ruling on Retention Fees for Election Equipment

The Supreme Court explains why the Senate Electoral Tribunal cannot rule on contract validity in election protest cost disputes.

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.

Condonation Doctrine in Philippine Administrative Law: What Re-Election Means for Elected Officials

Explaining the condonation doctrine, its prospective abandonment by the Supreme Court, and how re-election can absolve prior administrative misconduct.

Promissory Estoppel in Philippine Employment: When Employer Promises Bind

A Supreme Court ruling shows how employer assurances on retirement benefits can bind companies under promissory estoppel. Learn the key lessons.

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.

Navigating Excise Tax Refunds: The Two-Year Prescriptive Period in the Philippines

Understand the two-year prescriptive period for excise tax refunds in the Philippines and how the Supreme Court applies procedural rules in customs assessments.

Unlocking Compensation for Government Contracts: The Power of Quantum Meruit in Philippine Law

Learn how Philippine courts apply quantum meruit to recover unpaid work in government contracts, with key rules and practical guidance.

Understanding the Limits of COA Jurisdiction Over Final Court Judgments in Money Claims Against the Government

A Supreme Court ruling clarifies when the COA can deny money claims against the government, and when contractors can recover under quantum meruit.

Navigating Accountability in Government Procurement: Lessons from a Landmark Philippine Supreme Court Ruling

A Supreme Court ruling on CNA incentives clarifies when government employees must refund disallowed funds and how special funds may be spent.

Lease Renewal vs Extension: Supreme Court Clarifies the Critical Distinction

The Supreme Court clarifies the crucial difference between lease renewal and extension in a dispute over a government property lease.

Contract Renewal vs. Extension: Key Lessons from a Landmark Philippine Supreme Court Case

The Supreme Court clarifies the critical legal difference between renewing and extending a lease, and why precise contract language matters.

Limits of Compensation Authority in Government Corporations: Insights from SSS v. COA

The Supreme Court clarifies when GOCCs may grant employee benefits without presidential approval, and when officers may be excused from refunding disallowed amounts.

Conduct Prejudicial to the Best Interest of the Service: SC on Inordinate Delay

The Supreme Court clarifies when the period for inordinate delay begins in Ombudsman cases, citing Quemado v. Sandiganbayan.

Speedy Disposition of Cases: When Ombudsman Delay Justifies Dismissal

The Supreme Court clarifies when Ombudsman delay violates the constitutional right to speedy disposition of cases, applying the Cagang guidelines.

Understanding Abuse of Rights When Legal Actions Cross Ethical Boundaries

When does the right to speedy disposition become a shield against inordinate delay? The Supreme Court clarifies in Catamco v. Sandiganbayan.

Good Faith and Misinterpretation in Public Office: A Guide to the Anti-Graft Law

The Supreme Court clarifies when a public officer's mistaken interpretation of rules negates criminal liability under the Anti-Graft Law.

Bad Faith Dismissals: PBAC Members Liable for Irregular Government Procurement

A provincial legal officer's dismissal for grave misconduct shows how PBAC members face liability for bad faith in government procurement.

Due Process and Employee Dismissal: Balancing Rights and Employer Authority in the Philippines

The Supreme Court clarifies the twin-notice rule in dismissals and when a flawed procedure still yields a valid termination.

Tax Refund Claims: Timely Filing and the Commissioner's Inaction

The Supreme Court clarifies when taxpayers may seek judicial tax refund claims despite the Commissioner's inaction, and the two-year prescriptive period.

Loss of Trust and Confidence: When a Supervisor's Single Mistake Justifies Dismissal

Supreme Court ruling on when a nurse supervisor's unauthorized taking of hospital supplies justifies dismissal for loss of trust and confidence.

Good Faith Prevails Reassessing Liability in Disallowed Government Benefits

A lawyer's good faith in claiming disallowed benefits shields him from liability, but procedural lapses still draw sanctions.

Reasonable Doubt in Qualified Theft: When Missing Proof Means Acquittal

A look at how the Supreme Court acquitted an accounting-in-charge of qualified theft when the prosecution failed to prove taking and intent.