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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Quantum Meruit and COA Disallowances: What Contractors Must Know
The Supreme Court affirms COA's power to determine overpayments to government contractors under quantum meruit, and explains when belated jurisdictional challenges are barred.
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.
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.
Corporate Asset Purchases and Prior Presidential Approval: DBP v. COA
Explaining the Supreme Court ruling in DBP v. COA on prior presidential approval for government corporate vehicle purchases and disallowance.
Presidential Approval Required for Government Vehicle Purchases: DBP v. COA
Supreme Court affirms COA disallowance of DBP's vehicle purchases for lack of presidential approval under LOI 667 and Letter of Implementation No. 29.
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 Procurement Quality Standards Prevail Over Expediency in Public Spending
Supreme Court affirms COA disallowance of GSIS payment for non-conforming generator, upholding strict procurement standards over expediency.
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.
Freight Charges and Estoppel: Understanding Contractual Obligations in Philippine Law
Philippine Supreme Court clarifies BOT turnover obligations, quantum meruit, and liability for irregular government disbursements in COA disallowance case.