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 17 of 7 articles for accountable officer

When Government Transactions Can Be Disallowed: COA's Power Explained

The Supreme Court clarifies when COA may disallow government payments and when it oversteps its audit powers in this PhilHealth case.

AWOL and Dropping from the Rolls: Employee Rights Under Philippine Law

Learn the rules on AWOL in the Philippine civil service, including the 30-day rule, non-disciplinary separation, and employee rights.

Malversation Through Falsification: Upholding Accountability in Philippine Public Office

A BIR agent's conviction for malversation through falsification shows how Philippine courts penalize public fund misappropriation and enforce restitution.

Accountability Under the Law: Presumption of Malversation in Public Office

A clerk of court's failure to remit judiciary funds raises the presumption of malversation. Learn the rules on public accountability.

Accountability in Public Office: Understanding Malversation of Public Funds in the Philippines

The Supreme Court explains the elements of malversation of public funds and why restitution does not erase criminal liability for accountable officers.

Dishonesty in Public Office: The Price of False Entries and Delayed Deposits

A cashier's false cashbook entry and delayed bank deposits amount to dishonesty, warranting dismissal from government service.

When Government Salaries Can Be Withheld: The Santiago COA Ruling

The Supreme Court clarifies when COA may withhold a government employee's salary for an alleged cash shortage, and when it cannot apply the withheld amounts.