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 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.
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.
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.
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.
Government Procurement and Audit Disallowances: Lessons from a Landmark COA Ruling
A Supreme Court ruling clarifies when government officials and contractors may be held liable for audit disallowances in public procurement projects.
Accountability in Public Service: Internal Auditors' Duty to Prevent Misuse of Funds
Supreme Court ruling on internal auditors' liability for government fund losses, explaining due diligence standards under COA rules.
Finality Prevails: Condonation of an Audit Disallowance After Supreme Court Affirmation Is Unacceptable
The Supreme Court rules that a final audit disallowance affirmed with finality cannot be condoned by a government agency, upholding COA's execution powers.