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.
Navigating Accountability in Government Procurement: Lessons from a Landmark Philippine Supreme Court Ruling
A Supreme Court ruling on CNA incentives clarifies when government employees must refund disallowed funds and how special funds may be spent.
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.
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 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.