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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Accountability in Public Office: Mayor's Liability for Negligent Fund Disbursement
A mayor's approval of an unappropriated price escalation payment led to malversation and graft convictions, underscoring public officers' duty of diligence.
Understanding Probable Cause in Public Procurement: Insights From a Landmark Philippine Supreme Court Ruling
A mayor's conviction for graft and malversation over an illegal price escalation payment—key lessons on public fund disbursement.
Malversation and Anti-Graft Laws: Lessons from Sarion v. People on Public Fund Management
A Supreme Court ruling on malversation clarifies the duty of public officials to verify disbursements, with key lessons for government and contractors.
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.
Understanding Separation Benefits and Liability Insights From a Landmark Philippine Supreme Court Ruling
A Supreme Court ruling clarifies when employee benefits are lawful, who bears liability for unauthorized disbursements, and the limits of board authority.
Understanding Good Faith in Government Contract Disputes When Public Officers Are Excused From Liability
The Supreme Court clarifies when public officers may be excused from liability in government contract disputes involving disallowed disbursements.
Navigating Fiscal Autonomy: The Limits of Incentive Disbursement in State Universities
The Supreme Court clarifies when the Film Development Council may claim amusement tax remittances from theater operators after the unconstitutionality ruling.
Accountability in Government: When Good Faith Does Not Excuse Negligence in Public Fund Disbursements
The Supreme Court clarifies when public officers approving disallowed disbursements remain personally liable despite claims of good faith.
Supreme Court Limits Presidential Spending Power in Araullo v. Aquino III
The Supreme Court struck down parts of the Disbursement Acceleration Program, reaffirming that public funds require congressional appropriation under the Constitution.
Safeguarding Public Funds: When Officials Can Be Held Liable for Negligence in Disbursement
A Supreme Court disbarment case clarifies how negligence and dishonesty in handling client money and documents can lead to suspension, fines, and worse.
Retirement Benefits vs Other Allowances: The Refundability Distinction in Illegal Disbursements
When illegal disbursements are disallowed, must payees refund? The Supreme Court draws a line between retirement benefits and ordinary allowances.
Election Law: Public Funds Disbursement and the Scope of Prohibited Public Works
The Supreme Court clarifies the election ban on public works and treasury warrants in Guzman v. COMELEC.
Accountability Above Procedure Mayors Cannot Bypass Essential Checks IN Fund Disbursement
Breach of Public Trust: Accountability for Misuse of Government Funds
Supreme Court ruling on administrative liability of public officers who sign checks for illegal disbursement of government funds.
Upholding Public Trust: Negligence in Disbursement of Funds Despite Restitution
A Supreme Court cashier's restitution did not erase his administrative liability for simple neglect of duty in releasing funds without proper identification.
Proof of Payment: Why Vouchers Aren't Receipts Under Philippine Law
Philippine Supreme Court clarifies why disbursement vouchers are not receipts and what actually proves payment in civil cases.
CNA Signing Bonuses: Protecting Social Security Funds From Unauthorized Disbursements
The Supreme Court ruled that the SSS cannot grant CNA signing bonuses to its employees, protecting workers' trust funds from unauthorized disbursements.
Freight Charges and Estoppel: Understanding Contractual Obligations in Philippine Law
Philippine Supreme Court clarifies BOT turnover obligations, quantum meruit, and liability for irregular government disbursements in COA disallowance case.