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.
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.
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.
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.
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.
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.
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.
COA Primary Jurisdiction Over Disallowances: Insights From a 2020 Supreme Court Ruling
The Supreme Court reaffirms COA's primary jurisdiction over audit disallowances and bars trial courts from reviewing final Notices of Disallowance.
Understanding COA's Jurisdiction: Key Insights From a Landmark Ruling
A 2020 Supreme Court ruling clarifies COA's primary jurisdiction over audit disallowances and why trial courts cannot interfere.
Government Procurement and Audit Disallowances: Lessons from a Landmark COA Ruling
A Supreme Court ruling clarifies when government officials and contractors may be held liable for audit disallowances in public procurement projects.
Navigating Employee Benefits and Disallowance: Understanding the Scope and Limits of Government Health Program
The Supreme Court clarifies the limits of government health benefits for GOCC employees, explaining when disallowances apply and who bears liability.
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.
When Approving Loans Doesnt Equal Liability Protecting Officials From Unfair Disallowances
Good Faith vs Gross Negligence: Due Process in Government Benefit Disallowances
The Supreme Court nullified a COA decision holding BSP officers liable for cash shortage, ruling that due process was violated when the Commission treated a request for opinion as a complaint.
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.
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.
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.