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 Due Process in Government Audits: Lessons from a Landmark Philippine Supreme Court Case
Learn how the Supreme Court's ruling on an administrative case clarifies due process, misconduct, and penalties for government employees.
Understanding the Limits of Government Audit Jurisdiction: Insights from the Pagcor Case
The Supreme Court clarifies the scope of COA audit jurisdiction over government-owned or controlled corporations and their subsidiaries.
Navigating the Limits of Government Audit Jurisdiction: Insights from the PAGCOR Case
The Supreme Court clarifies that COA's audit powers over PAGCOR are limited by its charter, excluding operating expenses from coverage.
Understanding Finality of Audit Decisions: A Guide to Timely Appeals in Philippine Government Audits
Learn how the Supreme Court upheld COA's dismissal of PhilHealth's belated appeal, and why strict deadlines matter in government audit cases.
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.
COA Overpayment Recovery Upheld: Quantum Meruit in Government Contracts
Supreme Court affirms COA's order for a contractor to return overpayments, clarifying quantum meruit and due process in government audit cases.
Government Audit 101 Ensuring Compliance AND Accountability IN Philippine Public Spending
Learn how the Supreme Court upheld COA's audit powers in Laysa v. COA, explaining why strict compliance with bidding rules matters.