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.
Sandiganbayan Jurisdiction Over Local Officials Violating the Auditing Code
Supreme Court clarifies Sandiganbayan jurisdiction over local officials below Salary Grade 27 charged with Auditing Code violations.
Water Districts as GOCCs: Reaffirming Government Control and Audit Authority
The Supreme Court reaffirms that water districts are government-owned or controlled corporations with special charters, settling tax and audit questions.
Probable Cause and Ombudsman Discretion: Incomplete Audit Does Not Bar Malversation Charges
The Supreme Court rules that an incomplete COA audit does not prevent the Ombudsman from finding probable cause for malversation of public funds.
Abuse of Rights Under Article 19: When Business Decisions Are Protected
The Supreme Court clarifies when business decisions like audits and non-renewal of contracts are protected, not abuse of rights.
COA Audit Powers and Quantum Meruit: Lessons from Lotrim v. COA
Supreme Court affirms COA's broad audit powers and the limits of quantum meruit in government construction contracts.
Malversation Conviction Upheld: Signature on Audit Report as Evidence of Accountability
The Supreme Court holds that a municipal treasurer's signature on a COA cash examination report is an acknowledgment of accountability for public funds.
COA's Power to Audit Public Contracts: Lessons from Lotrim v. Commission on Audit
Supreme Court affirms COA's broad audit powers and the binding effect of procedural rules in government contract disputes.
Finality Prevails: Condonation of an Audit Disallowance After Supreme Court Affirmation Is Unacceptable
The Supreme Court rules that a final audit disallowance affirmed with finality cannot be condoned by a government agency, upholding COA's execution powers.
Court Funds Mismanagement and Undue Delay: Lessons from a Judicial Audit
A Supreme Court ruling on a judge who borrowed court funds and delayed cases, and the clerks who allowed it.
Private or Public? COA Audit Authority Over Animal Welfare Societies
When is a corporation created by special law a government entity subject to COA audit? The Supreme Court clarifies the test.
Authentication or Bust: When Private Documents Need Proof to Fly in Court
Philippine Supreme Court ruling on why private documents like audited financial statements must be authenticated before courts can admit them as evidence.
Breach of Trust Proving Theft Through Circumstantial Evidence in Philippine Law
How Philippine courts convict for theft using circumstantial evidence when an internal auditor pockets company funds.
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.
Court Fund Accountability: Clerk of Court Liabilities in the Philippines
Financial audit case clarifies the accountability of clerks of court and cash clerks for shortages, delayed deposits, and misuse of court funds.
COA Audit Not Mandatory for Utility Rate Changes: Meralco Case Analysis
Supreme Court clarifies that COA audit is not a prerequisite to ERC rate approvals, settling a key administrative law question.
Accountability in the Courts: Understanding Neglect of Duty and Judicial Audits in the Philippines
A 2006 Supreme Court ruling clarifies the duties of judges and clerks of court in judicial audits, and the consequences of neglect of duty.
Accountability Confirmed: Public Officials Liable for Missing Funds Despite Internal Audits
Supreme Court affirms conviction of municipal treasurer for malversation despite internal audit showing no shortage, clarifying COA's exclusive audit authority.
COA Overpayment Recovery Upheld: Quantum Meruit in Government Contracts
Supreme Court affirms COA's order for a contractor to return overpayments, clarifying quantum meruit and due process in government audit cases.
COA Audit Power and Quantum Meruit: Lessons from Lotrim Construction v. COA
The Court upholds COA's power to determine overpayments under quantum meruit, and clarifies procedural bars to belated jurisdictional challenges.
Accountability Confirmed Malversation Conviction Upheld Despite Claims OF Incomplete Audit
Dismissal Due to Business Losses: Substantiate Claims With Financial Records
Philippine law requires employers to prove business losses with audited financial statements before dismissing workers for retrenchment or closure.
Danzas v. Daguman: When Retrenchment and Closure Are Used to Disguise Illegal Dismissal
The Supreme Court ruled that an employer claiming retrenchment or closure must prove it with audited financial statements — and that quitclaims signed on false premises do not bind workers.
When Judges Face Administrative Complaints: The Limits of Judicial Audits and Harassment Suits
The Supreme Court clarifies when errors by judges are judicial matters, not administrative offenses, and warns against harassment suits.
COA Audit Authority Over Water Districts: Protecting Public Funds
The Supreme Court affirms COA's audit jurisdiction over local water districts, declaring PD 198's private audit provision unconstitutional.