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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Enforcing Money Judgments Against Local Government Units: Mandamus and the COA Route
The Supreme Court clarifies that mandamus cannot compel an LGU to pay a final judgment; claims must first go through the Commission on Audit.
Navigating Unofficial Ties: When COA Can Audit MECO Funds Under the One China Policy
A 2014 Supreme Court ruling clarifies MECO's status and when the Commission on Audit may examine its funds.
COA Primary Jurisdiction Over Money Claims Against LGUs: The Province of Aklan Case
The Supreme Court clarifies that money claims against local government units must first be filed with the Commission on Audit, not the regular courts.
Exhaustion of Administrative Remedies and COA Audit Jurisdiction Over GSIS Transactions
Supreme Court rules GSIS must exhaust COA remedies before court action; special audit teams validly constituted.
Contempt and Corporate Audits: The Boundaries of Court Orders and Stockholder Rights
The Supreme Court clarifies when court-ordered corporate audits and contempt citations stand—and when they become moot.
Government Funds and Legal Claims: Understanding COA's Jurisdiction Over UP
Supreme Court clarifies that money claims against UP must first be filed with the Commission on Audit before execution can proceed.
Is Your Organization Subject to Government Audit? Understanding COA Jurisdiction in the Philippines
The Supreme Court clarifies when Philippine government agencies may be audited by the Commission on Audit, and what this means for private organizations.
Delayed Payment Claims and COA Audit Powers: The Lotrim Construction Ruling
The Supreme Court affirms COA's broad audit powers and the strict application of procedural rules in government contract disputes.
Overpricing and Accountability: The COA's Role in Ensuring Prudent Government Spending
How the Commission on Audit ensures prudent government spending, and what the Supreme Court says about overpricing and public accountability.
Sandiganbayan Jurisdiction Over Local Officials Violating the Auditing Code
Supreme Court clarifies Sandiganbayan jurisdiction over local officials below Salary Grade 27 charged with Auditing Code violations.
Water Districts as GOCCs: Reaffirming Government Control and Audit Authority
The Supreme Court reaffirms that water districts are government-owned or controlled corporations with special charters, settling tax and audit questions.
Probable Cause and Ombudsman Discretion: Incomplete Audit Does Not Bar Malversation Charges
The Supreme Court rules that an incomplete COA audit does not prevent the Ombudsman from finding probable cause for malversation of public funds.
Abuse of Rights Under Article 19: When Business Decisions Are Protected
The Supreme Court clarifies when business decisions like audits and non-renewal of contracts are protected, not abuse of rights.
COA Audit Powers and Quantum Meruit: Lessons from Lotrim v. COA
Supreme Court affirms COA's broad audit powers and the limits of quantum meruit in government construction contracts.
Malversation Conviction Upheld: Signature on Audit Report as Evidence of Accountability
The Supreme Court holds that a municipal treasurer's signature on a COA cash examination report is an acknowledgment of accountability for public funds.
COA's Power to Audit Public Contracts: Lessons from Lotrim v. Commission on Audit
Supreme Court affirms COA's broad audit powers and the binding effect of procedural rules in government contract disputes.
Finality Prevails: Condonation of an Audit Disallowance After Supreme Court Affirmation Is Unacceptable
The Supreme Court rules that a final audit disallowance affirmed with finality cannot be condoned by a government agency, upholding COA's execution powers.
Court Funds Mismanagement and Undue Delay: Lessons from a Judicial Audit
A Supreme Court ruling on a judge who borrowed court funds and delayed cases, and the clerks who allowed it.
Private or Public? COA Audit Authority Over Animal Welfare Societies
When is a corporation created by special law a government entity subject to COA audit? The Supreme Court clarifies the test.
Authentication or Bust: When Private Documents Need Proof to Fly in Court
Philippine Supreme Court ruling on why private documents like audited financial statements must be authenticated before courts can admit them as evidence.
Breach of Trust Proving Theft Through Circumstantial Evidence in Philippine Law
How Philippine courts convict for theft using circumstantial evidence when an internal auditor pockets company funds.
Court Fund Accountability: Clerk of Court Liabilities in the Philippines
Financial audit case clarifies the accountability of clerks of court and cash clerks for shortages, delayed deposits, and misuse of court funds.
When Government Officials Are Personally Liable for Audit Disallowances
The Supreme Court explains when public officials may be held personally liable for disallowed government expenditures, and when good faith approval is enough.
COA Audit Not Mandatory for Utility Rate Changes: Meralco Case Analysis
Supreme Court clarifies that COA audit is not a prerequisite to ERC rate approvals, settling a key administrative law question.