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.

Showing 114 of 14 articles for government auditing

Breach of Public Trust: Defining Graft and Malversation in Philippine Law

The Supreme Court clarifies the elements of graft and malversation in Ruiz v. People, affirming a mayor's conviction for misuse of public funds.

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.

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.

Election Protest Costs: The Supreme Court Ruling on Retention Fees for Election Equipment

The Supreme Court explains why the Senate Electoral Tribunal cannot rule on contract validity in election protest cost disputes.

Understanding the Limits of COA Jurisdiction Over Final Court Judgments in Money Claims Against the Government

A Supreme Court ruling clarifies when the COA can deny money claims against the government, and when contractors can recover under quantum meruit.

Quantum Meruit and Government Contracts: Reclaiming Payment for Completed Projects

The Supreme Court allows payment for completed government projects even without a written contract, applying quantum meruit to prevent unjust enrichment.

Quantum Meruit and Government Contracts: Fair Compensation for Completed Projects

When can a contractor recover payment from the government without a written contract? The Supreme Court explains quantum meruit.

State's Right to Recover Public Funds: Prescription Does Not Run Against the Government

Supreme Court rules the government's right to recover illegally disbursed public funds does not prescribe, but limits COA's power over tax collection.

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.

When Can a Governor Contract Without Board Approval? Key COA Ruling

A governor must secure sanggunian approval for contracts unless a specific appropriation covers the project. Learn the rules from a 2016 COA case.

When Void Government Contracts Still Get Paid: Quantum Meruit Explained

Philippine Supreme Court explains when contractors can recover payment for void government contracts through quantum meruit, citing DPWH v. Quiwa.

Mission Orders and Memorandum Receipts: When They Don't Replace a Firearms License

The Supreme Court clarifies that mission orders and memorandum receipts cannot substitute for a valid firearms license, even for confidential agents.

When Government Salaries Can Be Withheld: The Santiago COA Ruling

The Supreme Court clarifies when COA may withhold a government employee's salary for an alleged cash shortage, and when it cannot apply the withheld amounts.

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.