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.
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Understanding Finality of Audit Decisions: A Guide to Timely Appeals in Philippine Government Audits
Learn how the Supreme Court upheld COA's dismissal of PhilHealth's belated appeal, and why strict deadlines matter in government audit cases.
When Administrative Complaints Against Judges Are Harassment Suits
The Supreme Court dismisses a judicial audit request targeting two RTC judges, warning against using administrative cases to harass the bench.
Ensuring Election Integrity: The Role of Voter Verifiable Paper Audit Trails in Philippine Elections
The Supreme Court clarifies the scope of the VVPAT requirement, digital signatures, and the prohibition on capturing devices in Philippine elections.
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.
Understanding the COA's Role in Government Contracts: Insights from a Landmark Dairy Farm Case
A look at how the Supreme Court defined the Commission on Audit's power to disallow irregular government contracts and the liability of public officers.
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.
Understanding the Prohibition on Fringe Benefits for COA Personnel: Insights from a Landmark Ruling
A Supreme Court ruling clarifies why COA personnel cannot accept fringe benefits from audited agencies, based on Section 18 of RA 6758.
Presidential Authority vs COA Oversight: Healthcare Benefits for Government Employees
Supreme Court ruling on when the President's approval of employee healthcare benefits still yields to COA audit rules and regulations.
COA Must Follow Its Own Rules to Ensure Due Process in Reopening Audits
Court ruling on COA's obligation to observe its own rules when reopening audits, ensuring due process for audited agencies.
Government Control vs Corporate Structure: Defining Audit Jurisdiction in the Philippines
The Supreme Court rules that government control, not corporate form, determines COA audit jurisdiction over corporations in the Philippines.
When Court Complaints Cross the Line: Lessons from the Tallado v. Racoma Administrative Case
The Supreme Court dismisses an administrative complaint against two RTC judges, warning against using judicial audits to harass the bench.
Fiscal Autonomy vs COA Oversight: PhilHealth CARAGA Benefits Case
Supreme Court clarifies that GOCC fiscal autonomy does not override COA audit power over disallowed benefits.
Good Faith Exception When Government Employees CAN Keep Disallowed Benefits
PhilHealth v. COA clarifies when government employees may keep disallowed benefits despite an audit disallowance.
Retrenchment During Corporate Rehabilitation: When Audited Financial Statements Aren't Required
Supreme Court clarifies that employers under corporate rehabilitation may prove severe financial losses without audited financial statements in retrenchment cases.
Upholding Judicial Integrity: A Judge's Failure to Comply With Court Directives and Its Consequences
A Supreme Court decision shows how a judge's repeated failure to obey audit directives and decide cases on time led to administrative liability and serious sanctions.
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.
Accountability Prevails: COA's Power to Discipline and Recover Unlawful Benefits
The Supreme Court affirms COA's authority to discipline its personnel and recover unauthorized benefits received from audited agencies.
Fiscal Autonomy vs COA Authority: PHIC Allowances and the Limits of GOCC Discretion
Explaining the Supreme Court ruling on PHIC's disallowed allowances, fiscal autonomy limits, and COA's audit power over GOCC benefits.
When Counsel's Negligence Binds the Client: Appeals to the Commission on Audit
The Supreme Court clarifies that a client is bound by counsel's negligence in COA appeals, absent diligent follow-up.
Comelec Must Enable Voter Verified Paper Audit Trail: Mandamus Granted
Supreme Court compels Comelec to activate VVPAT feature, affirming voters' right to verify their ballots under election law.
Accountability in Public Service: Internal Auditors' Duty to Prevent Misuse of Funds
Supreme Court ruling on internal auditors' liability for government fund losses, explaining due diligence standards under COA rules.
COA Auditors Barred From Agency Benefits: Nacion v. COA
Supreme Court affirms COA's discipline of auditor who received bonuses, housing, and car loans from audited agency MWSS.
When Judges Face Administrative Complaints: The Limits of Judicial Audits
The Supreme Court clarifies when errors in issuing TROs are judicial matters, not grounds for administrative discipline.