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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Understanding the Limits of Government Audit Jurisdiction: Insights from the Pagcor Case
The Supreme Court clarifies the scope of COA audit jurisdiction over government-owned or controlled corporations and their subsidiaries.
Presidential Authority vs COA Oversight: Healthcare Benefits for Government Employees
Supreme Court ruling on when the President's approval of employee healthcare benefits still yields to COA audit rules and regulations.
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.
Fiscal Autonomy vs COA Oversight: PhilHealth CARAGA Benefits Case
Supreme Court clarifies that GOCC fiscal autonomy does not override COA audit power over disallowed benefits.
COA Auditors Barred From Agency Benefits: Nacion v. COA
Supreme Court affirms COA's discipline of auditor who received bonuses, housing, and car loans from audited agency MWSS.
Exhaustion of Administrative Remedies and COA Audit Jurisdiction Over GSIS Transactions
Supreme Court rules GSIS must exhaust COA remedies before court action; special audit teams validly constituted.
Delayed Payment Claims and COA Audit Powers: The Lotrim Construction Ruling
The Supreme Court affirms COA's broad audit powers and the strict application of procedural rules in government contract disputes.
Probable Cause and Ombudsman Discretion: Incomplete Audit Does Not Bar Malversation Charges
The Supreme Court rules that an incomplete COA audit does not prevent the Ombudsman from finding probable cause for malversation of public funds.
COA Audit Powers and Quantum Meruit: Lessons from Lotrim v. COA
Supreme Court affirms COA's broad audit powers and the limits of quantum meruit in government construction contracts.
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.
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.
COA Audit Power and Quantum Meruit: Lessons from Lotrim Construction v. COA
The Court upholds COA's power to determine overpayments under quantum meruit, and clarifies procedural bars to belated jurisdictional challenges.
COA Audit Authority Over Water Districts: Protecting Public Funds
The Supreme Court affirms COA's audit jurisdiction over local water districts, declaring PD 198's private audit provision unconstitutional.
COA Oversight and Private Auditors in Government Banks: The DBP Case
Supreme Court rules COA audit power over government banks is not exclusive; private external auditors may conduct concurrent audits.
Malversation in the Philippines: When Can a Public Official Be Held Liable
Explaining when public officials face malversation charges under Article 217, and why COA audit clearance does not automatically end criminal liability.