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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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.
Navigating Government Procurement: Avoiding Liability in Disallowed Transactions
Learn how the Supreme Court held BAC members liable for flawed procurement, and how to avoid audit disallowances.
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.
Government Disallowances: When Good Faith Excuses the Return of Funds
The Supreme Court clarifies when good faith excuses public officers from returning disallowed funds, applying the Madera rules on return.
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.
The Limits of Fiscal Autonomy: PhilHealth’s Authority to Grant Employee Benefits
The Supreme Court rules that PhilHealth's fiscal autonomy is not absolute; employee benefits must have clear legal basis or face disallowance.
Government Benefits and the Limits of Board Authority: The Abrigo v. COA Ruling
The Supreme Court upheld the disallowance of MWSS meal allowances, clarifying when board-approved benefits are illegal and when recipients must refund them.
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.
Upholding Fiscal Responsibility: The Limits of PCSO's Authority in Granting Employee Benefits
The Supreme Court affirms COA's disallowance of PCSO employee benefits, clarifying limits on board authority and liability rules.
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.
PCSO Benefits Disallowed: Upholding Fiscal Responsibility in Government-Owned Corporations
The Supreme Court affirms COA's disallowance of unauthorized benefits paid to LBP subsidiary board members, clarifying rules on double compensation and corporate governance.
Corporate Governance and Compensation: Lessons from the LBP Subsidiaries COA Ruling
The Supreme Court affirms COA's disallowance of P5.13M in benefits paid to LBP subsidiary board members, clarifying corporate governance rules.
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.
Navigating Government Allowances and Disallowances: Key Insights From the Supreme Court's Ruling on SSS vs COA
The Supreme Court clarifies the rules on government allowances and disallowances, offering key insights for public officers and employees.
Understanding Solidary Liability in Audit Disallowances: Lessons from Lozada v. COA
The Supreme Court clarifies solidary liability for audit disallowances, explaining how COA may collect from any liable officer.
Navigating Employee Incentives Understanding THE Limits OF Government Agency Compensation Powers
The Supreme Court affirms COA's disallowance of CNA incentives given to non-rank-and-file SSS employees, clarifying limits on agency compensation powers.
Strict Timelines for Appealing COA Decisions: A Guide for Public Officials
Learn how the Supreme Court upheld strict COA appeal deadlines in Paguio v. COA, and what public officials must know about finality and disallowance liability.
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.
Navigating Employee Incentives Legal Boundaries AND Accountability IN THE Philippine Public Sector
The Supreme Court upholds COA's disallowance of SSS employee incentives, clarifying legal limits and accountability rules for public sector benefits.
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.
When Presiding Officers Are Not Liable for Local Government Disallowances
The Supreme Court clarifies when a vice-governor as presiding officer may be held personally liable for a disallowed local government fund.