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.

Showing 13 of 3 articles for coa disallowance

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.

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.