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.
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.
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.
Simple vs Grave Misconduct: Good Faith and Service in Public Office
The Supreme Court clarifies when a public officer's procedural lapse is simple misconduct, not grave misconduct, in government service.
Supreme Court Clarifies Good Faith Defense in PDAF NGO Contract Irregularities
SC ruling clarifies when failure to conduct public bidding in PDAF-funded NGO projects constitutes grave misconduct versus simple misconduct.
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.
PhilHealth Personnel as Public Health Workers: The UHC Act's Curative Effect on Benefits
The Supreme Court confirms PhilHealth personnel are public health workers entitled to hazard, subsistence, and laundry allowances under RA 7305.
Accountability in Public Infrastructure: When COA Disallowances Become Final
Supreme Court clarifies when COA decisions on disallowed government projects become final and when officials may be held liable.
Navigating Liability in Government Housing Loan Disbursements: Insights from a Landmark COA Ruling
Learn how the Supreme Court rules on COA disallowances, good faith defenses, and liability for government employees who received disallowed benefits.
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.
Understanding Abuse of Rights When Legal Actions Cross Ethical Boundaries
When does the right to speedy disposition become a shield against inordinate delay? The Supreme Court clarifies in Catamco v. Sandiganbayan.
COA Must Follow Its Own Rules to Ensure Due Process in Reopening Audits
Court ruling on COA's obligation to observe its own rules when reopening audits, ensuring due process for audited agencies.
CNA Incentive Disallowance Upholds the Primacy of MOOE in Government Spending
The Supreme Court affirms COA's disallowance of CNA Incentive paid from EAO savings, clarifying that only MOOE may fund such incentives.
State's Right to Recover Public Funds: Prescription Does Not Run Against the Government
Supreme Court rules the government's right to recover illegally disbursed public funds does not prescribe, but limits COA's power over tax collection.
MERALCO Rate Case: Supreme Court Upholds ERC’s Shift to Performance-Based Regulation
Supreme Court affirms ERC’s shift to PBR for setting MERALCO rates, barring collateral attacks on administrative regulations.
COA Audit Not Mandatory for Utility Rate Changes: Meralco Case Analysis
Supreme Court clarifies that COA audit is not a prerequisite to ERC rate approvals, settling a key administrative law question.
Breach of Contract: Enforcing Penalty Clauses in Government Projects
Explaining when penalty clauses bind contractors in government projects, based on a Supreme Court ruling on DBP and PD 1594.
Corporate Asset Purchases and Prior Presidential Approval: DBP v. COA
Explaining the Supreme Court ruling in DBP v. COA on prior presidential approval for government corporate vehicle purchases and disallowance.
When Government Salaries Can Be Withheld: The Santiago COA Ruling
The Supreme Court clarifies when COA may withhold a government employee's salary for an alleged cash shortage, and when it cannot apply the withheld amounts.
Hearsay Evidence in Philippine Courts: When Sworn Statements Are Admissible
Sworn statements can be admitted in Philippine courts not to prove their truth, but to show they were made. Learn the hearsay rule's limits.
Speedy Disposition of Cases: Balancing Delay and Due Process in Anti-Graft Proceedings
Explaining the Castillo v. Sandiganbayan ruling on what counts as unreasonable delay in anti-graft cases and the right to speedy disposition.
Protecting Employee Benefits: Non-Diminution and Publication Rules in Philippine Law
Learn how the Supreme Court protected incumbent employee benefits under RA 6758 and voided an unpublished DBM circular that would have removed them.