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Apr 27, 2021commission on auditretained incomegovernment procurementprovident fundnotice of disallowanceadministrative law
SEC v. COA: Retained Income, Provident Funds, and the Limits of Agency Discretion
The Supreme Court ruled on when government agencies may use retained income for personnel benefits, and who must refund disallowed amounts.
Apr 27, 2021retained earningsprovident fundcommission on auditsecurities and exchange commissiongovernment auditingemployment law
SEC vs COA: Retained Earnings and Provident Fund Contributions Explained
A clear breakdown of the Supreme Court ruling on using retained earnings for provident fund contributions and officer liability.
Protecting Employee Retirement Funds Invalidating Reversion of Assets to Cover Corporate Debt
The Supreme Court ruled that a provident fund cannot be used to pay the employer's debts, protecting employees' retirement benefits.