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 115 of 15 articles for commission on audit

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.

Speedy Disposition of Cases: When Delays Lead to Dismissal in the Philippines

Learn how the Supreme Court protects the right to speedy disposition of cases, and when unreasonable delays can lead to dismissal of criminal charges.

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.

Supreme Court Upholds CIAC Jurisdiction, Strikes Down 14-Day Arbitration Limit in Government Contracts

Supreme Court affirms CIAC jurisdiction over government construction disputes and voids unreasonably short 14-day arbitration periods as contrary to public policy.

Circumventing Procurement Laws: Supreme Court Affirms Dismissal of Local Officials

Supreme Court affirms dismissal of Buguias officials who bypassed competitive bidding under R.A. 9184, reinforcing public trust standards.

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.

Land Registration Reopened: New Evidence and RA 11573 Can Overcome Res Judicata

The Supreme Court allows previously denied land registration applications to proceed under RA 11573, easing proof requirements and overcoming res judicata.

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.

Contract Renewal vs. Extension: Key Lessons from a Landmark Philippine Supreme Court Case

The Supreme Court clarifies the critical legal difference between renewing and extending a lease, and why precise contract language matters.

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.

Military Pension and Citizenship: The Parreño Ruling on PD 1638

Retired AFP officers who lose Filipino citizenship can have their pensions terminated under PD 1638, as upheld in Parreño v. COA.

Fixed Terms for Constitutional Commissioners: The Gaminde Case on Staggered Terms

The Supreme Court clarifies that a constitutional commissioner's term follows the staggered system, not the appointment paper's date, as shown in Gaminde.