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 1–4 of 4 articles for “government expenditure”

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Feb 17, 2025 commission on audit finality of judgments government liabilities epira illegal dismissal psalm

COA’s Limited Role in Enforcing Final Court Judgments on Government Liabilities

The Supreme Court clarifies that COA cannot determine funding sources for final judgments, ensuring government obligations are honored without delay.

Oct 8, 2024 administrative law commission on audit disallowance government expenditures public officers solidary liability

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.

Mar 19, 2019 cna incentive commission on audit government expenditure mooe administrative law public funds

CNA Incentive Disallowance Upholds the Primacy of MOOE in Government Spending

The Supreme Court affirms COA's disallowance of CNA Incentive paid from EAO savings, clarifying that only MOOE may fund such incentives.

Aug 6, 2003 administrative-law commission-on-audit local-government-code government-allowances judicial-integrity ra-6758

Upholding Impartiality: The Supreme Court on Fair Case Raffling and Judicial Integrity

The Supreme Court affirms COA's ban on auditors receiving local government allowances, preserving audit independence and integrity under RA 6758.