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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Duty to Account: Belated Compliance Does Not Erase Criminal Liability for Public Officers
The Supreme Court rules that a public officer's belated liquidation of cash advances does not erase criminal liability under Article 218 of the Revised Penal Code.
Cash Advances and Malversation: When Good Faith Defeats Criminal Intent
The Supreme Court clarifies when an unliquidated cash advance becomes malversation, acquitting a mayor who acted in good faith.
Gross Negligence in Cash Advances Is Breach of Public Trust: Bacasmas v. Sandiganbayan
Public officials who approve irregular cash advances face graft liability. The Supreme Court explains gross negligence, bad faith, and conspiracy in Bacasmas v. Sandiganbayan.
Accountable Public Officer Failing to Render Accounts: Liability for Cash Advances
Municipal mayors who receive cash advances are accountable officers. Failure to liquidate or return disallowed funds within two months is a crime under Article 218 of the Revised Penal Code.
Election Bans and Government Employee Reassignments: What Davalos Teaches Us
A look at how the Supreme Court treats cash advances, liquidation duties, and accountability of public officers.
Malversation in the Philippines: Why Failure to Liquidate Cash Advances Can Lead to Criminal Charges
A clerk of court's failure to account for missing public funds triggered malversation charges under Article 217 of the Revised Penal Code.
Cash Advances and Malversation: When Failure to Liquidate Becomes a Crime
The Supreme Court clarifies when unpaid cash advances constitute malversation under Article 217 and why arraignment waives objections.