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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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.
Breach of Trust Dismissal for Mismanaging Court Funds in the Philippines
A Supreme Court ruling shows why clerks of court face dismissal for mishandling judiciary funds, with lessons for all accountable officers.
Accountable Public Officer Failing to Render Accounts: Liability for Cash Advances
Municipal mayors who receive cash advances are accountable officers. Failure to liquidate or return disallowed funds within two months is a crime under Article 218 of the Revised Penal Code.
Dishonesty in Public Service: Consequences of Misconduct and Abandonment of Duty
The Supreme Court affirms that the Ombudsman can impose penalties directly, and that dishonesty by accountable officers warrants dismissal from service.
Accountable Officers Liability Upholding Due Diligence in Public Fund Management
Supreme Court ruling on judge's gross ignorance of law in bail and preliminary investigation procedures, reinforcing judicial accountability.