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 COA's Role in Government Contracts: Insights from a Landmark Dairy Farm Case
A look at how the Supreme Court defined the Commission on Audit's power to disallow irregular government contracts and the liability of public officers.
When Counsel's Negligence Binds the Client: Appeals to the Commission on Audit
The Supreme Court clarifies that a client is bound by counsel's negligence in COA appeals, absent diligent follow-up.
Enforcing Money Judgments Against Local Government Units: Mandamus and the COA Route
The Supreme Court clarifies that mandamus cannot compel an LGU to pay a final judgment; claims must first go through the Commission on Audit.
Navigating Unofficial Ties: When COA Can Audit MECO Funds Under the One China Policy
A 2014 Supreme Court ruling clarifies MECO's status and when the Commission on Audit may examine its funds.
COA Primary Jurisdiction Over Money Claims Against LGUs: The Province of Aklan Case
The Supreme Court clarifies that money claims against local government units must first be filed with the Commission on Audit, not the regular courts.
Government Funds and Legal Claims: Understanding COA's Jurisdiction Over UP
Supreme Court clarifies that money claims against UP must first be filed with the Commission on Audit before execution can proceed.
Is Your Organization Subject to Government Audit? Understanding COA Jurisdiction in the Philippines
The Supreme Court clarifies when Philippine government agencies may be audited by the Commission on Audit, and what this means for private organizations.
Overpricing and Accountability: The COA's Role in Ensuring Prudent Government Spending
How the Commission on Audit ensures prudent government spending, and what the Supreme Court says about overpricing and public accountability.
COA's Power to Audit Public Contracts: Lessons from Lotrim v. Commission on Audit
Supreme Court affirms COA's broad audit powers and the binding effect of procedural rules in government contract disputes.