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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Good Faith Defense: When Public Officials Can Avoid Liability for Disallowed Fund Transfers
The Supreme Court clarifies when good faith shields public officials from personal liability in COA disallowances involving PDAF fund transfers.
Navigating Government Procurement: Avoiding Liability in Disallowed Transactions
Learn how the Supreme Court held BAC members liable for flawed procurement, and how to avoid audit disallowances.
COA Disallowances When ARE Government Officials Personally Liable TO Refund
Supreme Court clarifies when government officials must refund disallowed benefits, distinguishing approving officers from mere recipients.
Government Disallowances: When Good Faith Excuses the Return of Funds
The Supreme Court clarifies when good faith excuses public officers from returning disallowed funds, applying the Madera rules on return.
Limits on PhilHealth's Fiscal Autonomy: Accountability in Public Spending
Supreme Court clarifies PhilHealth's fiscal autonomy limits, upholding COA disallowances of unauthorized benefits while allowing longevity pay.
Fiscal Autonomy vs Accountability: PhilHealth Benefit Disallowances Upheld
The Supreme Court affirms COA disallowances of PhilHealth benefits, clarifying that fiscal autonomy does not mean absolute power over compensation.
Government Benefits and the Limits of Board Authority: The Abrigo v. COA Ruling
The Supreme Court upheld the disallowance of MWSS meal allowances, clarifying when board-approved benefits are illegal and when recipients must refund them.
Diminution of Benefits: Government Employee Compensation and PCSO Board Authority
SC ruling on PCSO allowances disallowed by COA: board authority limits, non-diminution of benefits, and officer liability explained.
Government Contracts: Due Process in Hiring Legal Retainers and COA Disallowances
SC ruling on PhilRice legal retainer case clarifies due process, concurrence requirements, and liability for disallowed government contract payments.
Understanding the Legal Boundaries of Employee Incentives in Government Agencies: Insights from Recent Supreme
A Supreme Court ruling clarifies that government agencies, including GOCCs like PhilHealth, must secure presidential approval before granting employee allowances and benefits.
PhilHealth Personnel as Public Health Workers: The UHC Act's Curative Effect on Benefits
The Supreme Court confirms PhilHealth personnel are public health workers entitled to hazard, subsistence, and laundry allowances under RA 7305.
Accountability in Public Infrastructure: When COA Disallowances Become Final
Supreme Court clarifies when COA decisions on disallowed government projects become final and when officials may be held liable.
Navigating Government Allowances and Disallowances: Key Insights From the Supreme Court's Ruling on SSS vs COA
The Supreme Court clarifies the rules on government allowances and disallowances, offering key insights for public officers and employees.
Understanding Solidary Liability in Audit Disallowances: Lessons from Lozada v. COA
The Supreme Court clarifies solidary liability for audit disallowances, explaining how COA may collect from any liable officer.
Disallowed Government Allowances: When the Supreme Court Excuses Refund
The Supreme Court excused employees from refunding disallowed calamity and incentive allowances, citing humanitarian considerations under Madera.
COA Disallowances and the Limits of Audit Power Over PAGCOR Funds
The Supreme Court clarifies that COA's audit jurisdiction over PAGCOR is limited to specific funds, not all corporate expenditures.
Understanding Government Contract Disallowances: Detailed Engineering and Quantum Meruit
Learn how the Supreme Court ruled on COA disallowances for overestimated embankment materials in government road projects and the limits of quantum meruit.
When Presiding Officers Are Not Liable for Local Government Disallowances
The Supreme Court clarifies when a vice-governor as presiding officer may be held personally liable for a disallowed local government fund.
Navigating Liability in Government Housing Loan Disbursements: Insights from a Landmark COA Ruling
Learn how the Supreme Court rules on COA disallowances, good faith defenses, and liability for government employees who received disallowed benefits.
Understanding the Limits of Government Agency Compensation: The Lumauan vs COA Case
The Supreme Court clarifies when government employees must return disallowed allowances, explaining the rules on COLA integration and liability.
Understanding COA's Jurisdiction: Key Insights From a Landmark Ruling
A 2020 Supreme Court ruling clarifies COA's primary jurisdiction over audit disallowances and why trial courts cannot interfere.
COA Primary Jurisdiction Over Disallowances: Insights From a 2020 Supreme Court Ruling
The Supreme Court reaffirms COA's primary jurisdiction over audit disallowances and bars trial courts from reviewing final Notices of Disallowance.
Understanding Dislocation Allowances Legal Insights AND Implications FOR Government Employees
The Supreme Court ruled on incentive allowances for government employees, clarifying limits under Philippine law on additional compensation.
Navigating Employee Benefits and Disallowance: Understanding the Scope and Limits of Government Health Program
The Supreme Court clarifies the limits of government health benefits for GOCC employees, explaining when disallowances apply and who bears liability.