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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COA Auditors Barred From Agency Benefits: Nacion v. COA
Supreme Court affirms COA's discipline of auditor who received bonuses, housing, and car loans from audited agency MWSS.
Environmental Law Upholding Power Plant Construction Despite Procedural Lapses
Supreme Court clarifies the writ of kalikasan's scope and upholds a coal plant's ECC despite procedural lapses in its issuance.
Procedural Rigidity vs Substantial Justice: Navigating the Rules of Court in COA Appeals
A Supreme Court ruling on Fortune Life Insurance clarifies why strict compliance with Rule 64 deadlines and proof of service requirements is mandatory in COA appeals.
Ownership in Reclamation Projects: Defining Completion and Compensation
Supreme Court clarifies when ownership of improvements transfers in reclamation contracts, ruling on COA disallowance and compensation rights.
Enforcing Money Judgments Against Local Government Units: Mandamus and the COA Route
The Supreme Court clarifies that mandamus cannot compel an LGU to pay a final judgment; claims must first go through the Commission on Audit.
Certification vs Receipts: Reimbursing Expenses in Government-Owned Corporations
The Supreme Court clarifies that certifications alone cannot support EME reimbursement claims in GOCCs under COA Circular No. 2006-01.
Navigating Unofficial Ties: When COA Can Audit MECO Funds Under the One China Policy
A 2014 Supreme Court ruling clarifies MECO's status and when the Commission on Audit may examine its funds.
COA Primary Jurisdiction Over Money Claims Against LGUs: The Province of Aklan Case
The Supreme Court clarifies that money claims against local government units must first be filed with the Commission on Audit, not the regular courts.
Exhaustion of Administrative Remedies and COA Audit Jurisdiction Over GSIS Transactions
Supreme Court rules GSIS must exhaust COA remedies before court action; special audit teams validly constituted.
When a Judge Assists Family in Court: Conduct Unbecoming and the Ban on Private Practice
A judge who coached his daughter and assisted his wife in an administrative case was fined for conduct unbecoming and practicing law.
Government Funds and the Limits of Garnishment: Protecting Public Resources
The Supreme Court rules that government funds, including UP's, cannot be garnished to satisfy money judgments without proper appropriation and COA approval.
Fiscal Autonomy and the Judiciary: The Supreme Court's Power to Dispose of Its Properties
The Supreme Court affirms its fiscal autonomy in property disposal, resolving a COA dispute over appraisal formulas for retired justices' purchases.
NHA Incentive Allowances Disallowed: When Government Compensation Rationalization Prevails
Supreme Court affirms COA disallowance of NHA incentive allowances, ruling that PD 1597 and RA 6758 repealed the NHA Board's power to grant them.
EX Officio Roles and Compensation When Extra Pay Violates the Constitution
The Supreme Court upholds COA's disallowance of P5.45M in per diems paid to ex officio PEZA board members, citing the constitutional ban on additional compensation.
Government Funds and Legal Claims: Understanding COA's Jurisdiction Over UP
Supreme Court clarifies that money claims against UP must first be filed with the Commission on Audit before execution can proceed.
Is Your Organization Subject to Government Audit? Understanding COA Jurisdiction in the Philippines
The Supreme Court clarifies when Philippine government agencies may be audited by the Commission on Audit, and what this means for private organizations.
Personal Liability of Public Officials: COA Disallowances and Due Process in Philippine Government Contracts
When can public officials be held personally liable for disallowed government payments? The Supreme Court explains the rules on due process and liability.
Delayed Payment Claims and COA Audit Powers: The Lotrim Construction Ruling
The Supreme Court affirms COA's broad audit powers and the strict application of procedural rules in government contract disputes.
Overpricing and Accountability: The COA's Role in Ensuring Prudent Government Spending
How the Commission on Audit ensures prudent government spending, and what the Supreme Court says about overpricing and public accountability.
Foreshore Land vs Private Property: Clarifying Ownership Rights in Coastal Areas
Philippine Supreme Court ruling on possession, prescription, and jurisdiction in disputes over untitled coastal and ancestral lands.
Jurisdictional Error: Appealing to the Wrong Court in Anti-Graft Cases
Learn how filing a COA appeal to the wrong court can be fatal, using a recent Supreme Court ruling on quantum meruit.
Authority to Represent: The Limits of Legal Representation for Government-Owned Corporations
A Supreme Court ruling clarifies when lawyers may appear for GOCCs, requiring OGCC and COA approval before private counsel can act.
Coalition Registration Deadlines Are Mandatory in Philippine Election Law
Supreme Court rules COMELEC deadlines for coalition registration are mandatory, not merely directory, in Liberal Party v. COMELEC.
Breach of Public Trust: Accountability for Mismanaged Court Funds in the Philippines
The Supreme Court affirms COA's power to disallow irregular allowances and expenses of government officials, upholding public purpose requirements.