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.
When Can COA Demand a Refund of Disallowed Government Employee Benefits?
Learn when the COA can demand refunds of disallowed government benefits and when employees may be excused from returning them.
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.
When Approving Officers Must Refund Disallowed Amounts: The Net Disallowed Amount Rule
The Supreme Court clarifies that approving officers are liable only for the net disallowed amount, not the full expenditure, when payees are excused.
Simple Misconduct vs. Grave Misconduct: A Philippine Government Accountability Guide
The Supreme Court clarifies the distinction between simple and grave misconduct in Aragon-Mabang v. Ombudsman, a landmark 2024 ruling on public officer liability.
Breach of Public Trust: Dishonesty and Neglect in Handling Court Funds
Supreme Court rules on liability of government officers for disallowed funds, emphasizing good faith and diligence in public service.
Unlocking Compensation for Government Contracts: The Power of Quantum Meruit in Philippine Law
Learn how Philippine courts apply quantum meruit to recover unpaid work in government contracts, with key rules and practical guidance.
Limits of Mandamus: DepEd Not Compelled to Collect Loan Payments for Private Lenders
Supreme Court rules DepEd cannot be compelled by mandamus to collect and remit teacher loan payments for private lenders.
Breach of Public Trust: Defining Misconduct and Dishonesty in Government Service
The Supreme Court affirms penalties against a former PCGG chairman for grave misconduct, serious dishonesty, and conduct prejudicial to the best interest of the service.
When Can a Governor Contract Without Board Approval? Key COA Ruling
A governor must secure sanggunian approval for contracts unless a specific appropriation covers the project. Learn the rules from a 2016 COA case.
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.
Salary Standardization Incumbency Determines RATA Entitlement
Philippine Supreme Court clarifies that RATA benefits under the Salary Standardization Law apply only to incumbents as of July 1, 1989.
Technical Malversation: Good Faith Is No Defense for Misapplying Public Funds
A mayor diverted food for malnourished children to calamity victims. The Supreme Court ruled this is technical malversation—good faith is no defense.
Philippine Red Cross Charter: Understanding Its Unique Legal Status
The Supreme Court explains why the Philippine Red Cross is neither a private corporation nor a government entity, and why its charter remains valid.
Reassignment and RATA: When Government Employees Keep Their Allowance
The Supreme Court clarifies when a reassigned local government employee may continue receiving RATA, balancing administrative authority with employee rights.
Fiscal Autonomy of Constitutional Agencies: Full Release of Appropriations Mandatory
The Supreme Court affirms that fiscal autonomy requires automatic and full release of appropriations to constitutional agencies, not mere scheduling.
Upholding Impartiality: The Supreme Court on Fair Case Raffling and Judicial Integrity
The Supreme Court affirms COA's ban on auditors receiving local government allowances, preserving audit independence and integrity under RA 6758.
When Contractors Overstate Work: COA's Audit Power and Quantum Meruit in Government Projects
The Supreme Court affirms COA's power to determine actual work accomplished and recover overpayments from government contractors under quantum meruit.
Presidential Supervision vs Control: Protecting Local Fiscal Autonomy in the Philippines
The Supreme Court limits presidential power over LGUs, striking down IRA withholding while allowing advisory economy measures.