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Showing 169–177 of 177 articles for “coa”

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Oct 16, 2001 ombudsman preliminary investigation probable cause rule 65 graft charges anti-corruption

Ombudsman's Discretion in Preliminary Investigations: Nava v. COA Explained

The Supreme Court affirms the Ombudsman's broad discretion in preliminary investigations, clarifying the proper remedy for aggrieved parties and the limits of judicial review.

Oct 18, 2000 commission on audit government audit public spending administrative law coa circular public accountability

Government Audit 101 Ensuring Compliance AND Accountability IN Philippine Public Spending

Learn how the Supreme Court upheld COA's audit powers in Laysa v. COA, explaining why strict compliance with bidding rules matters.

Dec 22, 1998 cashier negligence public funds government accountability commission on audit pd 1445 administrative law

Cashier Negligence and Liability: Safeguarding Public Funds in the Philippines

Philippine Supreme Court ruling on cashier negligence and accountability for lost public funds, with rules on safekeeping and COA relief.

Aug 14, 1998 criminal-law qualified-theft reasonable-doubt witness-credibility evidence supreme-court

Credible Witness or Coached Testimony: Why Doubt Can Acquit in Philippine Theft Cases

Explore how the Supreme Court acquitted a Meralco employee of qualified theft, emphasizing that uncorroborated and improbable witness testimony cannot prove guilt beyond reasonable doubt.

Aug 12, 1998 administrative law publication requirement administrative circulars dbm coa government compensation

Publication of Implementing Rules: The De Jesus v. COA Doctrine on Administrative Circulars

Supreme Court rules on when administrative circulars must be published to be effective, using DBM-CCC No. 10 as the case example.

Jun 16, 1997 contract-law build-operate-transfer commission-on-audit quantum-meruit government-procurement accountability

Freight Charges and Estoppel: Understanding Contractual Obligations in Philippine Law

Philippine Supreme Court clarifies BOT turnover obligations, quantum meruit, and liability for irregular government disbursements in COA disallowance case.

Mar 17, 1997 commission on audit quantum meruit government contracts public funds supreme court

Protecting Your Innovation Understanding Utility Model Patents IN THE Philippines

Learn how the Supreme Court clarified COA's audit powers and the principle of quantum meruit in government construction contracts.

Dec 6, 1996 government procurement commission on audit public spending due process administrative law

Government Procurement: Upholding Transparency and Reasonableness in Public Spending

The Supreme Court reminds COA that audit findings must respect due process, transparency, and the reasonableness of agency decisions in public procurement.

Nov 28, 1996 malversation public officers revised penal code sandiganbayan ombudsman coa

Malversation in the Philippines: When Can a Public Official Be Held Liable

Explaining when public officials face malversation charges under Article 217, and why COA audit clearance does not automatically end criminal liability.