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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Presidential Approval Required for Government Vehicle Purchases: DBP v. COA
Supreme Court affirms COA disallowance of DBP's vehicle purchases for lack of presidential approval under LOI 667 and Letter of Implementation No. 29.
Ombudsman's Power to Investigate COA Findings Not a Prerequisite: PAL Officers Case
Supreme Court rules Ombudsman lacks jurisdiction over officers of GOCCs without original charters, like PAL. Learn the limits of Ombudsman power.
Reasonable Doubt Prevails: Acquittal in Homicide Case on Circumstantial Evidence and Witness Credibility
Supreme Court acquits homicide accused where prosecution evidence fails the test of moral certainty, citing witness coaching and non-flight.
When Government Salaries Can Be Withheld: The Santiago COA Ruling
The Supreme Court clarifies when COA may withhold a government employee's salary for an alleged cash shortage, and when it cannot apply the withheld amounts.
COA Audit Power and Quantum Meruit: Lessons from Lotrim Construction v. COA
The Court upholds COA's power to determine overpayments under quantum meruit, and clarifies procedural bars to belated jurisdictional challenges.
Exhausting Administrative Remedies with the COA: A Prerequisite for Money Claims Against Government Agencies
Philippine Supreme Court ruling clarifies that money claims against government agencies must first be filed with the COA before going to court.
Unconscionable? How the Supreme Court Upholds COA's Power to Claw Back Overpayments
The Supreme Court affirms the COA's power to disallow payments, recover overpayments, and hold contractors liable under the principle of quantum meruit.
Rice Allowance and the Salary Standardization Law: The LWUA-COA Ruling Explained
The Supreme Court explains when government employees may keep allowances like rice subsidies under the Salary Standardization Law.
Standing to Sue: When Can a Citizen Challenge Government Actions in Court
The Supreme Court explains the legal standing requirement for citizens challenging government actions, using a COA restructuring case as an example.
Lawyer Fined for Unauthorized Appearance as NEA Counsel in GOCC Case
Supreme Court fines lawyer P5,000 for appearing as NEA counsel without required OGCC conformity and COA concurrence.
Water District Board Compensation: Per Diems, Additional Benefits, and COA Disallowances
The Supreme Court clarifies that water district directors may receive only per diems under PD 198, with limited exceptions for good faith recipients.
Cabrera V Marcelo Upholding THE Ombudsmans Power TO Investigate Corruption Despite COA Findings
Ex Officio Representatives Cannot Receive Honoraria: National Amnesty Commission v. COA
The Supreme Court ruled that representatives of ex officio members cannot receive honoraria or per diems, as they merely act by designation and not by appointment.
Quantum Meruit in Government Contracts: COA Overpayment Recovery Upheld
Supreme Court affirms COA's power to recover overpayments from government contractors under quantum meruit, even in void contracts.
COA Audit Authority Over Water Districts: Protecting Public Funds
The Supreme Court affirms COA's audit jurisdiction over local water districts, declaring PD 198's private audit provision unconstitutional.
Upholding Impartiality: The Supreme Court on Fair Case Raffling and Judicial Integrity
The Supreme Court affirms COA's ban on auditors receiving local government allowances, preserving audit independence and integrity under RA 6758.
When Contractors Overstate Work: COA's Audit Power and Quantum Meruit in Government Projects
The Supreme Court affirms COA's power to determine actual work accomplished and recover overpayments from government contractors under quantum meruit.
Civilianizing the Coast Guard Appointments and the Reach of the Commission on Appointments
Explaining why Philippine Coast Guard officers need no CA confirmation once the agency is civilianized under the DOTC.
Government Procurement Quality Standards Prevail Over Expediency in Public Spending
Supreme Court affirms COA disallowance of GSIS payment for non-conforming generator, upholding strict procurement standards over expediency.
Upholding Seafarer Rights: Vessel Use Change Does NOT Void Employment Contracts
Supreme Court rules a vessel's change from overseas to coastwise use does not invalidate a seafarer's employment contract or the manning agent's liability.
Reasonable Doubt Prevails: Acquittal in Rape Case Due to Inconsistent Testimony
When a rape complainant's testimony is inconsistent and coached, the prosecution fails moral certainty, and acquittal follows.
Government Employees Strict Adherence TO Budgetary Laws Required FOR Salary Increases
Supreme Court rules government agencies must follow prescribed schedules for salary increases, affirming COA disallowances for premature payments.
Water District Directors’ Compensation Limits Under PD 198 and the Salary Standardization Law
The Supreme Court affirms COA disallowances of excess benefits to water district directors, ruling PD 198 limits compensation to per diems only.
COA Oversight and Private Auditors in Government Banks: The DBP Case
Supreme Court rules COA audit power over government banks is not exclusive; private external auditors may conduct concurrent audits.