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.
Navigating GOCC Compensation: Board Authority and Disallowed Benefits in the Philippines
Explaining the Supreme Court ruling on PNCC directors' gratuity benefits, GOCC status, and when disallowed compensation must be returned.
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.
Government Control vs Corporate Structure: Defining Audit Jurisdiction in the Philippines
The Supreme Court rules that government control, not corporate form, determines COA audit jurisdiction over corporations in the Philippines.
Navigating Unofficial Ties: When COA Can Audit MECO Funds Under the One China Policy
A 2014 Supreme Court ruling clarifies MECO's status and when the Commission on Audit may examine its funds.
Is Your Organization Subject to Government Audit? Understanding COA Jurisdiction in the Philippines
The Supreme Court clarifies when Philippine government agencies may be audited by the Commission on Audit, and what this means for private organizations.
Private or Public? COA Audit Authority Over Animal Welfare Societies
When is a corporation created by special law a government entity subject to COA audit? The Supreme Court clarifies the test.