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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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 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.
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.
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.
Good Faith Exception When Government Employees CAN Keep Disallowed Benefits
PhilHealth v. COA clarifies when government employees may keep disallowed benefits despite an audit disallowance.
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.
When Government Officials Are Personally Liable for Audit Disallowances
The Supreme Court explains when public officials may be held personally liable for disallowed government expenditures, and when good faith approval is enough.