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.
Finality of Judgments: COA Cannot Reverse Absolved Parties' Liability
The Supreme Court rules that the COA cannot reverse a final decision absolving employee-recipients from refunding disallowed benefits, reinforcing finality principles.
Breach of Public Trust: Dismissal for Negligence and Misconduct in PDAF Allocation
Supreme Court affirms dismissal of DSWD official for grave misconduct, serious dishonesty, and conduct prejudicial to the best interest of the service in PDAF allocation.
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.
When Personal Misconduct Impacts Public Trust Philippine Supreme Court Ruling ON Employee Behavior
The Supreme Court clarifies liability rules when government officials receive disallowed benefits, distinguishing approving officers from mere recipients.
Circumventing Procurement Laws: Supreme Court Affirms Dismissal of Local Officials
Supreme Court affirms dismissal of Buguias officials who bypassed competitive bidding under R.A. 9184, reinforcing public trust standards.
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.