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 7392 of 92 articles for disbursement

Technical Malversation in the Philippines: When Is Public Fund Misuse Illegal

The Supreme Court clarifies technical malversation under of the Revised Penal Code and when public fund diversion becomes a crime.

Public Accountability: Mayor's Liability for Double Payments Despite Subordinate Reliance

A mayor cannot escape liability for double payments by blaming subordinates, especially when checks were made payable to him personally.

Neglect of Duty Requires Substantial Evidence: Protecting Public Servants From Unsubstantiated Claims

The Supreme Court clarifies that administrative liability for neglect of duty demands substantial evidence, not mere allegations or speculation.

Simple Neglect of Duty: When Withdrawal of an Administrative Complaint Does Not End Liability

The Supreme Court clarifies that withdrawal of an administrative complaint does not erase liability for simple neglect of duty by public officers.

Upholding Public Trust: Negligence in Disbursement of Funds Despite Restitution

A Supreme Court cashier's restitution did not erase his administrative liability for simple neglect of duty in releasing funds without proper identification.

Proof of Payment: Why Vouchers Aren't Receipts Under Philippine Law

Philippine Supreme Court clarifies why disbursement vouchers are not receipts and what actually proves payment in civil cases.

Reassignment Without Consent: Security of Tenure for Philippine Civil Servants

When can a government employee be reassigned against their will? The Supreme Court's ruling in Cariño v. Daoas explains the limits of transfer powers.

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.

Funding Education Balancing Local Control AND National Mandates IN Special Education Fund Usage

Supreme Court clarifies which teacher salaries and scholarship grants may be charged to a local government's Special Education Fund.

Partnership vs Employment: Sharing Profits in Lending Ventures Under Philippine Law

Philippine Supreme Court clarifies when profit-sharing in a lending business creates a partnership, not an employment relationship, and how profits are computed.

Sheriffs Duty and Expense Advancement When a Writs Execution Hinges on Plaintiffs Action

A sheriff cannot personally collect execution expenses from a party-litigant; Rule 141 requires court-approved deposits with the clerk of court.

Strict Accountability for Court Funds: Consequences for Clerks of Court Mismanagement in the Philippines

Philippine Supreme Court ruling on clerk of court liability for mismanaged judiciary funds, emphasizing strict accountability and administrative consequences.

Sheriff Misconduct: Why Proper Handling of Sheriff's Fees Is Crucial in Philippine Courts

A sheriff who collects fees without court approval and deposit violates Rule 141. Learn the rules and consequences.

Ombudsmans Discretion When Courts Defer to Anti-Graft Investigations

Philippine courts defer to Ombudsman findings in anti-graft cases absent grave abuse of discretion. Learn from Morong Water District.

Tourist Duty Free Shops v. Sandiganbayan: Limits of PCGG Sequestration and Litis Pendentia

The Supreme Court clarifies when litis pendentia applies and the limits of PCGG sequestration powers over corporations.

Breach of Trust: Understanding Lawyer Disbarment for Misappropriating Client Funds in the Philippines

Learn how Philippine courts discipline lawyers who misappropriate client funds, the ethical rules involved, and practical lessons for attorneys.

Election Disqualification: Why Strong Evidence Is Crucial to Unseat a Winner

A dismissed disqualification case shows why clear, credible evidence is vital when challenging an election winner under Philippine law.

Publication of Implementing Rules: The De Jesus v. COA Doctrine on Administrative Circulars

Supreme Court rules on when administrative circulars must be published to be effective, using DBM-CCC No. 10 as the case example.

Buyer Beware Protecting Yourself From Land Title Fraud IN THE Philippines

Learn how Philippine courts view taxpayer suits and land transactions, and what this means for protecting property rights.

Conflict of Interest Under RA 3019: The Domingo Case on Public Office Integrity

A mayor's conviction for conflict of interest under RA 3019 Section 3(h) shows why public officials must avoid even the appearance of impropriety.