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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Finality of Judgments: COA Cannot Reverse Absolved Parties' Liability
The Supreme Court rules that the COA cannot reverse a final decision absolving employee-recipients from refunding disallowed benefits, reinforcing finality principles.
COA’s Limited Role in Enforcing Final Court Judgments on Government Liabilities
The Supreme Court clarifies that COA cannot determine funding sources for final judgments, ensuring government obligations are honored without delay.
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 Government Transactions Can Be Disallowed: COA's Power Explained
The Supreme Court clarifies when COA may disallow government payments and when it oversteps its audit powers in this PhilHealth case.
COA Disallowances When ARE Government Officials Personally Liable TO Refund
Supreme Court clarifies when government officials must refund disallowed benefits, distinguishing approving officers from mere recipients.
Supreme Court Clarifies Just Compensation Payment and COA's Role in Expropriation
Final and executory just compensation awards need no prior COA approval; payment is now subject to post-audit only.
Right to Speedy Disposition of Cases: Nullifying COA Decisions for Undue Delay
The Supreme Court nullified COA decisions after an 11-year delay, reaffirming the constitutional right to speedy disposition of cases.
Limits on PhilHealth's Fiscal Autonomy: Accountability in Public Spending
Supreme Court clarifies PhilHealth's fiscal autonomy limits, upholding COA disallowances of unauthorized benefits while allowing longevity pay.
COA Authority to Disallow Benefits Without Presidential Approval: PhilHealth Case
Supreme Court affirms COA's power to disallow PhilHealth benefits lacking presidential approval, but allows longevity pay under RA 11223.
Prior Approval Is Paramount: DSWD Contract Faces Scrutiny Over COA Concurrence
Government agencies must secure prior COA concurrence and OSG approval before hiring private lawyers, or risk irregular expenditures.
Prior Approval for Hiring Private Lawyers: DSWD Case Limits Government Authority
Supreme Court affirms COA ruling that government agencies must secure prior approval before hiring private lawyers, explaining strict compliance rules.
When Public Funds Meet Personal Expenses: Disallowing Extraordinary Expenses for Water District Officials
Supreme Court affirms COA disallowance of extraordinary expenses paid to a water district general manager without legal basis under the Salary Standardization Law.
Fiscal Autonomy vs Accountability: PhilHealth Benefit Disallowances Upheld
The Supreme Court affirms COA disallowances of PhilHealth benefits, clarifying that fiscal autonomy does not mean absolute power over compensation.
Final CIAC Awards Binding on COA: Supreme Court Limits Audit Body's Review Power
Supreme Court ruling in Sunway Builders v. COA confirms COA cannot modify final CIAC arbitration awards, limiting its role to execution and payment.
Holdover Appointments and Compulsory Retirement: Key Lessons from Atty. Montenegro v. COA
Learn how the Supreme Court ruled on salaries for public servants who continue working past compulsory retirement without CSC approval.
Government Benefits and the Limits of Board Authority: The Abrigo v. COA Ruling
The Supreme Court upheld the disallowance of MWSS meal allowances, clarifying when board-approved benefits are illegal and when recipients must refund them.
Upholding COA Authority: PDIC Condonation of Bank Debts Disallowed
Supreme Court affirms COA disallowance of PDIC's P1.98 billion condonation and write-off of bank debts, holding PDIC Board liable.
Diminution of Benefits: Government Employee Compensation and PCSO Board Authority
SC ruling on PCSO allowances disallowed by COA: board authority limits, non-diminution of benefits, and officer liability explained.
Upholding Fiscal Responsibility: The Limits of PCSO's Authority in Granting Employee Benefits
The Supreme Court affirms COA's disallowance of PCSO employee benefits, clarifying limits on board authority and liability rules.
Government Contracts: Due Process in Hiring Legal Retainers and COA Disallowances
SC ruling on PhilRice legal retainer case clarifies due process, concurrence requirements, and liability for disallowed government contract payments.
PCSO Benefits Disallowed: Upholding Fiscal Responsibility in Government-Owned Corporations
The Supreme Court affirms COA's disallowance of unauthorized benefits paid to LBP subsidiary board members, clarifying rules on double compensation and corporate governance.
Civil Liability in Government Procurement: Negligence and Bad Faith After Bodo v. COA
Explaining Bodo v. COA on civil liability of government officers for disallowed procurement, including quantum meruit reductions.
Corporate Governance and Compensation: Lessons from the LBP Subsidiaries COA Ruling
The Supreme Court affirms COA's disallowance of P5.13M in benefits paid to LBP subsidiary board members, clarifying corporate governance rules.