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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.

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Apr 27, 2021 public-finance coa government-owned corporations eme audit psalm

Navigating Extraordinary and Miscellaneous Expenses: A Guide for Government Entities

The Supreme Court clarifies COA rules on EME reimbursements for GOCCs, emphasizing receipts over certifications and strict compliance.