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.
Get a cited, plain-language answer from 184,000+ statutes and decisions — free, no sign-up.
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.
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.
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.
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.
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.
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.
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.
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.
Understanding Government Contract Disallowances: Detailed Engineering and Quantum Meruit
Learn how the Supreme Court ruled on COA disallowances for overestimated embankment materials in government road projects and the limits of quantum meruit.
Judicial Stability and Forum Shopping: Lessons from a Landmark COA Disallowance Ruling
The Supreme Court clarifies appeal periods in COA disallowance cases and the binding effect of corporate board resolutions on subsidiaries.
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.
Government Procurement and Financial Accountability: Lessons from the Talisay City COA Disallowance Case
The Supreme Court upheld COA disallowances against Talisay City officials for procurement violations, clarifying rules on competitive bidding, budget realignment, and personal liability.
Disallowance of Separation Benefits When Contractual Status Impacts Entitlement
Supreme Court affirms COA disallowance of separation pay for period when employee was contractual, but excuses good-faith refund.
Protecting Contractors: Quantum Meruit and COA Disallowances in Government Projects
Supreme Court clarifies when contractors may recover from void government contracts under quantum meruit, and the limits of COA's audit powers.
COA Disallowance of Irregular Government Funds: Good Faith Restitution Rule Explained
Supreme Court rules on COA disallowance of DBP car subsidy, clarifying when good faith excuses refund of disallowed government benefits.
Accountability in Judiciary Fines Imposed for Undue Delays and Non-Compliance
Supreme Court affirms COA disallowance of PCSO cost of living allowance, holding approving officers liable for refund while protecting good-faith recipients.
Ownership in Reclamation Projects: Defining Completion and Compensation
Supreme Court clarifies when ownership of improvements transfers in reclamation contracts, ruling on COA disallowance and compensation rights.
NHA Incentive Allowances Disallowed: When Government Compensation Rationalization Prevails
Supreme Court affirms COA disallowance of NHA incentive allowances, ruling that PD 1597 and RA 6758 repealed the NHA Board's power to grant them.
Personal Liability of Public Officials: COA Disallowances and Due Process in Philippine Government Contracts
When can public officials be held personally liable for disallowed government payments? The Supreme Court explains the rules on due process and liability.
Government Employee Benefits Unauthorized Allowances Violate Standardization Laws
Supreme Court affirms COA disallowance of P10,000 food basket allowance to BFAR employees for lack of legal basis.
Quantum Meruit and COA Disallowances: What Contractors Must Know
The Supreme Court affirms COA's power to determine overpayments to government contractors under quantum meruit, and explains when belated jurisdictional challenges are barred.
Personal Liability of Public Officials: Good Faith as a Defense Against COA Disallowances
When can a public official be personally liable for COA disallowances? The Supreme Court clarifies the good faith defense in Salva v. COA.
Presidential Approval Required for Government Vehicle Purchases: DBP v. COA
Supreme Court affirms COA disallowance of DBP's vehicle purchases for lack of presidential approval under LOI 667 and Letter of Implementation No. 29.