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.
Get a cited, plain-language answer from 184,000+ statutes and decisions — free, no sign-up.
Probable Cause and Ombudsman Discretion: Incomplete Audit Does Not Bar Malversation Charges
The Supreme Court rules that an incomplete COA audit does not prevent the Ombudsman from finding probable cause for malversation of public funds.
Exhaustion of Administrative Remedies and the Finality of COA Decisions
Court personnel who certify documents without verifying records face dismissal for gross neglect of duty, as this ruling shows.
Civil Service Exam Integrity Dismissal Upheld for Falsifying Eligibility
Supreme Court affirms dismissal of COA employee who let another take the civil service exam for her; discusses appeal rules and evidence.
COA Audit Powers and Quantum Meruit: Lessons from Lotrim v. COA
Supreme Court affirms COA's broad audit powers and the limits of quantum meruit in government construction contracts.
Untimely Appeal and Exhaustion of Administrative Remedies: Lessons from Sison v. COA
Learn how failure to exhaust administrative remedies and premature honoraria payments led to dismissal in Sison v. COA.
Malversation Conviction Upheld: Signature on Audit Report as Evidence of Accountability
The Supreme Court holds that a municipal treasurer's signature on a COA cash examination report is an acknowledgment of accountability for public funds.
COA's Power to Audit Public Contracts: Lessons from Lotrim v. Commission on Audit
Supreme Court affirms COA's broad audit powers and the binding effect of procedural rules in government contract disputes.
COA Overpayment Recovery Upheld: Quantum Meruit in Government Construction Contracts
Supreme Court affirms COA's recovery of overpayment from a government contractor, clarifying quantum meruit limits, due process, and procedural deadlines.
PCG Disciplinary Authority: Supreme Court Upholds Coast Guard’s Separate Administrative System
Supreme Court affirms the PCG Efficiency and Separation Board’s power to discipline uniformed personnel, distinct from civil service rules.
Government Employee Benefits Unauthorized Allowances Violate Standardization Laws
Supreme Court affirms COA disallowance of P10,000 food basket allowance to BFAR employees for lack of legal basis.
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.
Private or Public? COA Audit Authority Over Animal Welfare Societies
When is a corporation created by special law a government entity subject to COA audit? The Supreme Court clarifies the test.
Loss of Filipino Citizenship Ends AFP Retiree Pension: Parreño v. COA
Supreme Court rules AFP retirees who lose Filipino citizenship lose their pension under PD 1638, as amended. No vested right before retirement.
Military Pension and Citizenship: The Parreño Ruling on PD 1638
Retired AFP officers who lose Filipino citizenship can have their pensions terminated under PD 1638, as upheld in Parreño v. COA.
When Must Private Entities Account for Government Funds? Campomanes v. People
The Supreme Court clarifies when private individuals receiving government funds must render accounts to the COA, and when they cannot be held liable under Article 218 of the Revised Penal Code.
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.
COA Audit Not Mandatory for Utility Rate Changes: Meralco Case Analysis
Supreme Court clarifies that COA audit is not a prerequisite to ERC rate approvals, settling a key administrative law question.
Accountability Confirmed: Public Officials Liable for Missing Funds Despite Internal Audits
Supreme Court affirms conviction of municipal treasurer for malversation despite internal audit showing no shortage, clarifying COA's exclusive audit authority.
COA Overpayment Recovery Upheld: Quantum Meruit in Government Contracts
Supreme Court affirms COA's order for a contractor to return overpayments, clarifying quantum meruit and due process in government audit cases.
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.
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.
Ombudsman's Power to Investigate COA Findings Not a Prerequisite: PAL Officers Case
Supreme Court rules Ombudsman lacks jurisdiction over officers of GOCCs without original charters, like PAL. Learn the limits of Ombudsman power.
Reasonable Doubt Prevails: Acquittal in Homicide Case on Circumstantial Evidence and Witness Credibility
Supreme Court acquits homicide accused where prosecution evidence fails the test of moral certainty, citing witness coaching and non-flight.