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.
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.
When Approving Officers Must Refund Disallowed Amounts: The Net Disallowed Amount Rule
The Supreme Court clarifies that approving officers are liable only for the net disallowed amount, not the full expenditure, when payees are excused.
Simple Misconduct vs. Grave Misconduct: A Philippine Government Accountability Guide
The Supreme Court clarifies the distinction between simple and grave misconduct in Aragon-Mabang v. Ombudsman, a landmark 2024 ruling on public officer liability.
Breach of Public Trust: Dishonesty and Neglect in Handling Court Funds
Supreme Court rules on liability of government officers for disallowed funds, emphasizing good faith and diligence in public service.
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.
Per Diem vs Honoraria: Defining Compensation Limits for Government Board Members
Supreme Court clarifies when government board members may receive honoraria beyond their per diem, and when approving officers may be held liable.
Budget Augmentation Rules: When Government Funds Cannot Be Realigned
The Supreme Court clarifies when agencies may augment budgets from savings, and when officers must refund disallowed amounts.
Limits of Mandamus: DepEd Not Compelled to Collect Loan Payments for Private Lenders
Supreme Court rules DepEd cannot be compelled by mandamus to collect and remit teacher loan payments for private lenders.
Salary Standardization Incumbency Determines RATA Entitlement
Philippine Supreme Court clarifies that RATA benefits under the Salary Standardization Law apply only to incumbents as of July 1, 1989.
Reassignment and RATA: When Government Employees Keep Their Allowance
The Supreme Court clarifies when a reassigned local government employee may continue receiving RATA, balancing administrative authority with employee rights.
Budgetary Control vs Regional Autonomy: The Atitiw Ruling on Appropriations Law
The Supreme Court explains when a spending restriction in the GAA is a valid budgetary policy, not an unconstitutional rider.
When Contractors Overstate Work: COA's Audit Power and Quantum Meruit in Government Projects
The Supreme Court affirms COA's power to determine actual work accomplished and recover overpayments from government contractors under quantum meruit.