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Showing 169–173 of 173 articles for “coa”

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.

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.

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.