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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Understanding the Legal Boundaries of Performance Incentives in Government Agencies
Explore how the Supreme Court limits COA's power over final judgments on money claims, ensuring fair compensation for government contractors.
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 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.
Presidential Approval and Legal Compliance in Corporate Incentives: PSALM v. COA
Learn from PSALM v. COA why presidential approval is mandatory for GOCC incentives and how bad faith affects liability for disallowed benefits.
Understanding the Limits of Government Agency Compensation: The Lumauan vs COA Case
The Supreme Court clarifies when government employees must return disallowed allowances, explaining the rules on COLA integration and liability.
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.
Understanding the COA's Role in Government Contracts: Insights from a Landmark Dairy Farm Case
A look at how the Supreme Court defined the Commission on Audit's power to disallow irregular government contracts and the liability of public officers.
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.
Insurance Proceeds and Lease Agreements: Key Lessons from a Landmark Philippine Supreme Court Case
A Supreme Court ruling clarifies how insurance proceeds are treated when a lease is preterminated, and when COA may disallow government expenditures.
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 the Prohibition on Fringe Benefits for COA Personnel: Insights from a Landmark Ruling
A Supreme Court ruling clarifies why COA personnel cannot accept fringe benefits from audited agencies, based on Section 18 of RA 6758.
Accountants Liability Scope Of Responsibility In Disallowed Government Transactions
Supreme Court clarifies when government accountants may be excused from solidary liability for disallowed payments under COA rules.
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.
Liability in Government Contracts: Mere Initialing Not Enough
When can government officers be held personally liable for disallowed payments? The Supreme Court clarifies in this COA case.
Presidential Authority vs COA: Qualified Political Agency in Government Employee Benefits
Philippine Institute for Development Studies v. COA clarifies the doctrine of qualified political agency and limits on presidential delegation.
Presidential Authority vs COA Oversight: Healthcare Benefits for Government Employees
Supreme Court ruling on when the President's approval of employee healthcare benefits still yields to COA audit rules and regulations.
COA Must Follow Its Own Rules to Ensure Due Process in Reopening Audits
Court ruling on COA's obligation to observe its own rules when reopening audits, ensuring due process for audited agencies.
Government Control vs Corporate Structure: Defining Audit Jurisdiction in the Philippines
The Supreme Court rules that government control, not corporate form, determines COA audit jurisdiction over corporations in the Philippines.
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.
Attorney Suspended for Disobeying Court Orders: Abellanosa v. COA and NHA
The Supreme Court suspended a lawyer for five years for repeatedly ignoring lawful court directives, underscoring lawyers' duty to obey court orders.
Relief From Accountability: Proving Diligence in Handling Public Funds Despite Loss
When can an accountable officer be relieved from liability for lost public funds? The Supreme Court clarifies the standard of diligence in Callang v. COA.
Tax Exemption for Coal Operators: Interpreting Special Laws and VAT Obligations
The Supreme Court affirms Semirara Mining's VAT exemption under PD 972, clarifying how special laws interact with the NIRC.
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.