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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Upholding Impartiality: The Supreme Court on Fair Case Raffling and Judicial Integrity
The Supreme Court affirms COA's ban on auditors receiving local government allowances, preserving audit independence and integrity under RA 6758.
When Contractors Overstate Work: COA's Audit Power and Quantum Meruit in Government Projects
The Supreme Court affirms COA's power to determine actual work accomplished and recover overpayments from government contractors under quantum meruit.
Accountability AND Audit Accuracy Challenging Malversation Presumptions IN Philippine LAW
Judicial Accountability in Case Disposal: Lessons from an MCTC Audit
A Supreme Court audit of a Rizal court shows how delays in deciding cases lead to administrative liability for judges and court personnel.
When Administrative Complaints Against Judges Cross the Line: Lessons from Tallado v. Racoma
The Supreme Court dismisses an administrative complaint against two RTC judges, warning against using judicial audits to harass magistrates.
COA Oversight and Private Auditors in Government Banks: The DBP Case
Supreme Court rules COA audit power over government banks is not exclusive; private external auditors may conduct concurrent audits.
Due Process and Audit Reports: Fair Hearings in Financial Disputes
When courts appoint commissioners to audit financial records, due process requires formal hearings—not just interviews. The Supreme Court explains why.
Presumption of Innocence Prevails: Rebutting Malversation Charges in Philippine Law
A municipal treasurer acquitted of malversation when auditors mistook receivables for cash. Learn how the presumption of innocence was upheld.
Government Audit 101 Ensuring Compliance AND Accountability IN Philippine Public Spending
Learn how the Supreme Court upheld COA's audit powers in Laysa v. COA, explaining why strict compliance with bidding rules matters.
Acquittal in Malversation Case Shows Audit Gaps Can Overcome Presumption of Guilt
Supreme Court acquits treasurer and cashier of malversation, ruling that flawed audit findings and lack of proof of actual shortage defeat the presumption of misappropriation.
Management Prerogative vs Constructive Dismissal: SC Ruling on Workplace Audits
Philippine Supreme Court clarifies when workplace audits and reassignments are valid management prerogative, not constructive dismissal.
Philippine Supreme Court Upholds BLR Authority In Union Account Audits Ensuring Transparency AND Accountabilit
The Supreme Court affirms the Bureau of Labor Relations' jurisdiction over union account audits, clarifying appellate procedure under Philippine labor law.
Protecting Your Innovation Understanding Utility Model Patents IN THE Philippines
Learn how the Supreme Court clarified COA's audit powers and the principle of quantum meruit in government construction contracts.
Government Procurement: Upholding Transparency and Reasonableness in Public Spending
The Supreme Court reminds COA that audit findings must respect due process, transparency, and the reasonableness of agency decisions in public procurement.
Malversation in the Philippines: When Can a Public Official Be Held Liable
Explaining when public officials face malversation charges under Article 217, and why COA audit clearance does not automatically end criminal liability.