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.
When Government Transactions Can Be Disallowed: COA's Power Explained
The Supreme Court clarifies when COA may disallow government payments and when it oversteps its audit powers in this PhilHealth case.
Right to Speedy Disposition of Cases: Nullifying COA Decisions for Undue Delay
The Supreme Court nullified COA decisions after an 11-year delay, reaffirming the constitutional right to speedy disposition of cases.
COA Authority to Disallow Benefits Without Presidential Approval: PhilHealth Case
Supreme Court affirms COA's power to disallow PhilHealth benefits lacking presidential approval, but allows longevity pay under RA 11223.
Fiscal Autonomy vs Accountability: PhilHealth Benefit Disallowances Upheld
The Supreme Court affirms COA disallowances of PhilHealth benefits, clarifying that fiscal autonomy does not mean absolute power over compensation.
Holdover Appointments and Compulsory Retirement: Key Lessons from Atty. Montenegro v. COA
Learn how the Supreme Court ruled on salaries for public servants who continue working past compulsory retirement without CSC approval.
Upholding Fiscal Responsibility: The Limits of PCSO's Authority in Granting Employee Benefits
The Supreme Court affirms COA's disallowance of PCSO employee benefits, clarifying limits on board authority and liability rules.
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.
PhilHealth Personnel as Public Health Workers: The UHC Act's Curative Effect on Benefits
The Supreme Court confirms PhilHealth personnel are public health workers entitled to hazard, subsistence, and laundry allowances under RA 7305.
Understanding Refund Obligations for Illegally Disbursed Government Benefits in the Philippines
The Supreme Court clarifies when government employees must refund disallowed benefits, applying the Madera rules on return.
Separation Pay Calculations in Government Agencies: Insights from a Recent Supreme Court Ruling
The Supreme Court clarifies when rounding off length of service for separation pay is illegal in government agencies, and who is liable for refunds.
Understanding Government Contract Disallowances: Detailed Engineering and Quantum Meruit
Learn how the Supreme Court ruled on COA disallowances for overestimated embankment materials in government road projects and the limits of quantum meruit.
Understanding COA's Jurisdiction: Key Insights From a Landmark Ruling
A 2020 Supreme Court ruling clarifies COA's primary jurisdiction over audit disallowances and why trial courts cannot interfere.
COA Primary Jurisdiction Over Disallowances: Insights From a 2020 Supreme Court Ruling
The Supreme Court reaffirms COA's primary jurisdiction over audit disallowances and bars trial courts from reviewing final Notices of Disallowance.
Limits of Compensation Authority in Government Corporations: Insights from SSS v. COA
The Supreme Court clarifies when GOCCs may grant employee benefits without presidential approval, and when officers may be excused from refunding disallowed amounts.
Insurance Proceeds and Lease Agreements: Key Lessons from a Landmark Philippine Supreme Court Case
A Supreme Court ruling clarifies how insurance proceeds are treated when a lease is preterminated, and when COA may disallow government expenditures.
Government Procurement and Audit Disallowances: Lessons from a Landmark COA Ruling
A Supreme Court ruling clarifies when government officials and contractors may be held liable for audit disallowances in public procurement projects.
Government Procurement and Financial Accountability: Lessons from the Talisay City COA Disallowance Case
The Supreme Court upheld COA disallowances against Talisay City officials for procurement violations, clarifying rules on competitive bidding, budget realignment, and personal liability.
Bidding Rights No Cause of Action for Disappointed Bidders Under Philippine Law
A contractor overpaid by the government must refund the excess, even if the contract was void for lack of appropriation.
PDAF Scam: Hearsay Evidence and Probable Cause in Plunder Cases
The Supreme Court upholds the Ombudsman's probable cause findings in the PDAF scam cases, clarifying that hearsay evidence can establish probable cause.
EX Officio Roles and Compensation When Extra Pay Violates the Constitution
The Supreme Court upholds COA's disallowance of P5.45M in per diems paid to ex officio PEZA board members, citing the constitutional ban on additional compensation.
Untimely Appeal and Exhaustion of Administrative Remedies: Lessons from Sison v. COA
Learn how failure to exhaust administrative remedies and premature honoraria payments led to dismissal in Sison v. COA.
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.
When Certifying Completion: Public Official Liability for Inaccurate Certifications
A provincial treasurer certified PSB projects as 100% complete when they were not. The Supreme Court explains when officials face liability.