republic of the philippines commission on audit ...€¦ · 2 serve the nfd to the persons liable...

Republic of the Philippines COMMISSION ON AUDIT - CORDILLERA ADMINISTRATIVE REGION

La Trinidad, Benguet

FILING OF APPEAL FROM AUDIT DISALLOWANCES/CHARGES AND DENIAL OF REQUEST FOR RELIEF FROM ACCOUNTABILITY AND REQUEST FOR WRITE-OFF OF DORMANT ACCOUNTS RECEIVABLES, UNLIQUIDATED CASH ADVANCES AND FUND TRANSFERS

Who May File:

Persons held liable for the audit disallowance/charge; or, the aggrieved party/ies on the decision of the Audit Team relative to the Request for Relief from Accountability or Request for Write off of Dormant Accounts Receivable, Unliquidated Cash Advances and Fund Transfers of dormant (Appellant); or

Appellant’s authorized representative

Where to File:

COA Regional Office

What are the requirements:

Appeal Memorandum and attachments

Sufficient number of copies (Number of named appellees + two (2))

Proof of payment of filing fees – Official Receipt issued by COA-CAR Cashier or Postal Money Order

Proof of Service of Appeal Memorandum to Appellees

Covering Rules and Regulations:

2009 Revised Rules of Procedure of the Commission on Audit (RRPC)

Rules on Regulation on the Settlement of Accounts (RRSA) under COA Circular No. 2009-006 dated September 15, 2009

COA Resolution No. 2016-023 dated December 22, 2016 (Authority of Cluster Directors(CD) and Regional Directors (RD) to promulgate decisions in certain cases without automatic review by the Commission Proper(CP))

COA Circular No. 2019-002 March 20, 2019 Guidelines implementing COA Resolution No. 2018-008, amending COA Memorandum No. 2016-023

COA Resolution No. 2018-008 Amendment of the Authority of the Cluster Director and Regional Director to act on appeals from ND/NC and other decisions of the SA/RSA/ATL under

COA Memorandum No. 2016-023 Revised Guideline on the Implementation of Unified Audit Approach

Who will decide on the Appeal (Jurisdiction): Regional Director - Appeals from NDs/NCs issued by the SAs/ ATLs of local government units (LGUs), water districts(WDs), state universities and colleges

(SUCs), and stand-alone agencies, within the region; and, appeals from decision of the SAs/ATLs of LGUs, WDs, SUCs and stand alone agencies, within the region, denying requests for relief from accountability

Cluster Directors of NGS and CGS

- Appeals from NDs/NCs issued by their respective SAs/RSAs/ATLs; and, appeals from decision of their respective SAs/RSAs/ATLs denying requests for relief from accountability

Persons Liable Procedures Specific Office

Person Responsible

Period within which to accomplish

1 File an Appeal Memorandum providing proof of sufficient identification or authorization

Determine if: a) The attachments/annexes indicated in the Appeal are complete; b) Appellee was furnished a copy of the Appeal (Proof of Receipt); c) Payment of filing fee;

Administrative, Training, Finance,

Sector

Receiving Clerk

30 min

Stamp “received” and on at least one original appeal memorandum and the appellant’s receiving copy, write down the date, time of receipt and affix the initial of the receiving clerk then give a copy to the appellant or his/her representative

2 a) Initial Evaluation of the Appeal and assigns to action Officer b) Prepare and Issue Order to the Audit Team Concerned (Appellee) to submit an

Answer together with the entire records of the case including the EDSE Legal Services

Service Chief, Legal Services

Five (5) CDs from receipt of the Administrative Division pursuant to Section 6, Rule

V of the RRPCi

3 Formulate Answer and submit the same together with the entire records of the case including the EDSE to the Regional Director

Audit Group/Team Concerned

Supervising Auditor/ Audit Team Leader

Fifteen (15) CDs from receipt of the Order to

Answerii

RECEIPT OF ANSWER AND COMPLETE DOCUMENTS

4 Stamp “received” and on at least one original Answer from the Audit Team Concerned, write down the date, time of receipt and affix the initial of the receiving clerk then give a copy to the concerned Audit Team

Administrative, Training, Finance,

Sector

Receiving Clerk

1 Hour

5 Initial Evaluation of the Answer and Documents Received from the ATL to determine if: a) If the documents submitted are complete, proceed to the next step. b) If incomplete, draft Orders/Memoranda to submit lacking

documents/information.

Legal Services Action Officer 5 CDs from receipt of

Answer and records of Documents

6 If the documents/information are complete or upon receipt of additional documents/ information required:

a) For appeals within the jurisdiction of the CGS and NGS, transmit the Answer and the entire records of the case to the concerned CDs. Ensure that the documentary requirements in Rule V of the RRPC, COA Circular No. 2016-005 or COA Memorandum No. 92-751 dated February 24, 1992, as the case may be, are complete and that every page thereof is numbered in continuous sequence. The transmittal communication shall indicate the number of pages consisting the records of the case

Office of the Regional Director; Legal

Services

Regional Director;

Service Chief, Legal Services; Action Officer

5 CDs from receipt of the Answer and entire records

of the case

b) For appeals within the jurisdiction of the Regional Director, issue a Decision pursuant to Section 9, Rule V of RRPC. i. If the Decision increases or adds additional persons liable to the ND

regardless of the amount, issue a decision affirming the ND/NC with

modification and order the Audit Team concerned to issue a Supplemental

ND.

ii. If the decision of the director lifts/reduces the amount of liability not

exceeding ₱100,000.00, it is NOT subject to automatic review by the COA CP

pursuant to COA Resolution No. 2016-023 dated December 22, 2016

iii. If the decision of the director lifts/reduces the liability by an amount in


Services

Regional Director;

Service Chief, Legal Services; Action Officer

With 15 CDs from receipt of Answer and Entire records

of the case (Complete)iii; or, Two (2) Decisions per

Month or 12 Decisions at the end of the semester based on the approved

OPCR

excess of ₱100,000.00, or which excludes a person liable therefrom

regardless of amount, the same is forwarded to the COA CP for automatic

review. The appellant/s shall be informed that his/her/their appeal was

elevated to the COA CP for automatic review pursuant to COA

Memorandum No. 2010-013 dated April 13, 2010

i “Section 6. Auditor’s Answer and Transmittal of Record. - The Director shall, within five (5) days after receipt of the Appeal Memorandum, order the Auditor to submit an Answer together with the entire records of the case including the EDSE, every page of which shall be numbered at the bottom. The Auditor shall comply with the order within fifteen (15) days from receipt thereof. ii Supra.

iii “Section 9. Period to Decide Case. - The Director shall render his decision on the case within fifteen (15) days after submission of the complete documents necessary for evaluation and decision.”



PETITION FOR REVIEW OF THE DECISION OF THE DIRECTOR BY THE COMMISSION PROPER

Who May File:

An aggrieved party by a decision of the Director (Respondent); or,

Respondent’s authorized representative

Where to File:

Commission Secretariat at the COA Central Office

Petition for Review and attachments with the following contents:

Preliminary Statement disclosing the parties and their respective addresses where they may be served with summons/letters/orders of the Commission Proper/Commission Secretary and a statement that the petition was filed within the time remaining of the six (6) months period under Section 4, Rule V, taking into account the suspension of the running thereof under Section 5, supra;

Statement/Narration of Facts;

Issue/s for Resolution

Grounds Relied Upon for Review, Arguments and Discussion;

Conclusion;

Prayer;

Petitioner’s or Counsel’s Signature;

Verification; and,

Proof of Service to Respondent Director who rendered the decision (personal receipt or registered mail).

Five (5) legible copies

Proof of payment of filing fees




Commission Secretariat Procedure Specific Office

Person Responsible


1 Issue order requiring the Regional Director to submit answer relative to the Petition for Review

Upon Receipt of the Order to submit an Answer, Formulate Answer and submit the same together with the entire records of the case to the Commission Secretary copy furnished the petitioner/s or his /her counsel

COA Regional Office, Legal

Services

Regional Director; Service

Chief/ Action Officer

Within fifteen (15) days from receipt of Order to Submit Answer Pursuant to

Section 7, Rule VII of RRPC



ISSUANCE OF THE NOTICE OF FINALITY OF DECISION (NFD) ON THE DECISIONS RENDERED BY THE REGIONAL DIRECTOR

Procedure Specific Office

Person Responsible


1 Prepare the Notice of Finality of Decision, notifying the agency head, attention: the chief accountant, that the decision of the Director has become final and executory, there being no appeal filed within the reglementary period, pursuant to Section 22.2, 22.3 and 22.4 of the RRSA

Office of the Regional Director;

Legal Services

Regional Director; Service Chief; Action Officer

Within 30 days from the expiration of the prescriptive

period, including the time allotted for mailing (15-60 days

depending on the location of the recipient)

2 Serve the NFD to the persons liable or their authorized representative, who shall indicate their printed name and signature and the date of receipt thereof, pursuant to Section 22.5 of the RRSA. The Audit Team Concerned is instructed, through a memorandum, to return the duly acknowledged NFD, with the information on whether the ND/NC were settled and submit the NSSDC if with corresponding settlements.

Audit Group/Team concerned

Releasing Clerk


La Trinidad, Benguet ISSUANCE OF A COA ORDER OF EXECUTION BY THE REGIONAL DIRECTOR FOR THE NOTICE OF FINALITY OF DECISION ISSUED BY THE LATTER OR BY THE AUDIT TEAM LEADER

AND SUPERVISING AUDITOR UNDER HIS/HER JURISDICTION

Procedure Specific Office Person Responsible Period within which to accomplish

1 Determine if persons liable on the ND/NC refuse or fail to settle his/her accountability within five (5) days from receipt by the agency head of NFD, issued by the Auditor or the Regional Director. If the persons liable fail to settle the disallowance: 1. Request for the issuance of COA Order of Execution on NFDs

issued by the Auditor on Auditor’s Decisions which became final and executory but without settlement within the prescribed period.

or Return “Legal File” Copy of NFD issued by the Regional Office for the Director’s Decision which became final and executory, with the information that there was no settlement within the prescribed period, whichever is applicable


Audit Team Leader Concerned

Not earlier than five (5) days from receipt of NFD by the Agency head pursuant to Section 23.2,

Chapter V - Finality and Enforcement of Decision of COA Circular No. 2009-006 dated September 15,

2009, Prescribing the use of RRSA)

2. Prepare and Issue the COE to enforce settlement of the audit disallowance/charge by directing the withholding of payment of any money due to the persons liable addressed to the agency head, Attention: the Treasurer/Cashier, and shall indicate the NFD, the particulars of the decision enforced and the persons liable, pursuant to Sections 2.1, 23.2.1, and 23.3 of the RRSA


Services

Regional Director; Services Chief; Action Officer

Within 30 CDs from receipt of complete documents from the team (Based on the Legal

Services DPCR)

3. Serve the COE to the persons liable or their authorized representative, who shall indicate their printed name and signature and the date of receipt thereof, pursuant to Section 22.5 of the RRSA


Releasing Clerk

Not earlier than five (5) days from receipt of NFD by the Agency head pursuant to Section 23.2,

Chapter V - Finality and Enforcement of Decision of COA Circular No. 2009-006 dated September 15,

2009, Prescribing the use of RRSA)



REQUESTS FOR DOCUMENTS/RECORDS/REPORTS/DECISIONS AND OTHER INFORMATION IN WHATEVER FORM IN THE CUSTODY OR POSSESSION OF ANY OFFICE, CLUSTER, DIVISION, SECTION, UNIT OF THE REGIONAL OFFICES OR AUDIT TEAMS OF THE COMMISSION ON AUDIT (COA)

Who May File/Issue:

Any person who wishes to obtain any document/record/report or other information shall, by himself or through his authorized representative, or by mail, file a request using the prescribed Request Form (RF)

Courts, the Office of the Special Prosecutor, the Office of the Ombudsman or any of the latter's Deputies, or any investigating body authorized by law to issue subpoenas

Where to File:

For documents/records/reports/decisions or other information known to be in the custody of a specific Audit Team or Regional Office, the RF shall be filed before the SA/Service Chief or ATL concerned.

Where the custody of the documents/records/reports/decisions or other information is unknown, the RF shall be filed with the Records Management Division (RMD), General Services Office, Administration Sector of the Central Office, or with the Administration, Training and Finance Services (ATFS) of the Regional Office concerned, as the case may be


Prescribed Request Form. Where the request for documents/records/reports/decisions or other information is by mail, the prescribed RF shall be subscribed and sworn to before a notary public or any person authorized by law to administer an oath. Where submission is by electronic means, the original of the scanned copy of the duly notarized RF shall be presented before release of the documents/records/reports/decisions or other information requested

At least two (2) of the following identification documents (IDs), viz: GSIS/SSS ID TIN/Pag-IBIG/Philhealth ID Passport Driver's license Student ID IBP ID Voter's ID Current Office ID Senior Citizen's ID PRC ID If the request is submitted by mail or through electronic means, the requesting party shall attach to the RF a photostatic or electronically scanned copy of at least two (2) of the above IDs.

Payment of prescribed fees before the release of the documents/records/reports/decisions or other information: a. P5.00 per page for hard copy b. P20.00 per report for electronic copy of Annual Audit Report, special audit report, etc. c. P1.00 per page authentication fee d. Cost of mailing by private courier or registered mail as determined by the Processor.

Limitations: Requests for documents/records/reports/decisions and other information under the following circumstances shall be denied:

a. The purpose of the request is contrary to law, morals or public policy, or when no purpose is indicated in the Request Form or RF, which can be obtained from any COA Office or downloaded from the COA website;

b. The documents/records/reports/decisions and other information requested are not described with sufficient particularity in the prescribed RF; c. When the documents/records/reports/decisions and other information requested was prepared by and in the custody of the audited agency, unless the same has been submitted

to the COA or its representatives and no copy thereof has been retained by or remains in the agency, d. The requesting party or his authorized representative refuses to: (i) accomplish the RF; (ii) subscribe the same before the authorized officials of this Commission as provided in 3.1.1

hereof or a Notary Public; or (iii) present any two (2) valid IDs enumerated in 4.1.5 hereof; e. When the purpose of the request indicates that the documents/records/reports/decisions or other information requested is intended to be used to "fish" for evidence to file a case

against a public officer. f. The documents/records/reports/decisions or other information requested are no longer in the custody or possession of this Commission or its officials and/or employees by reason

of their having been lost or destroyed by fire, flood or other fortuitous events, or had already been disposed of after the lapse of the period for safekeeping, in accordance with the law and regulations;

g. The documents/records/reports/decisions and other information are under audit or investigation by this Commission or any investigating body, or when such audit or investigation has already been concluded but no corresponding final audit or investigation report has yet been officially transmitted to and received by the audited agency;

h. Access to or the furnishing of documents/records/reports/decisions and other information would violate Articles 229 and 230 of the Revised Penal Code of the Philippines on revelation of secrets, the laws on trade and commercial secrets, secrecy of bank deposits, anti-graft and corrupt practices act, the confidentiality of records in administrative cases and other similar laws;

i. Such documents/records/reports or other information comprise of: (i) drafts of decisions, orders, rulings, memoranda, and the like, of the Commission Proper, Director or Auditor; (ii) Interim Audit Reports; (iii) Minutes of Meetings of the Commission Proper, or any Committee or body duly created by this Commission for specific purpose which may frustrate the implementation of a proposed official action of this Commission; ( i v) Intra and Inter Office notes such as Indorsement, Memorandum, Advisory and Notice of Meetings, which do not dispose of a matter finally; (v) audit working papers; and (vi) other interlocutory communications such as Audit Observation Memorandum (AOM), Audit Highlights and Management's Comments, and the like prior to the transmittal of the Audit Report;

j. The documents/records/reports/decisions or other information requested pertain to the audit of Confidential and Intelligence Funds where national security is involved; k. The documents/records/reports or other information that are personal in nature such as the: (i) COA official's/employee's address, telephone number, names of family members,

and the like; and (ii) auditee officials' /employees' personal information obtained in the course of fraud audit or other special investigation, the disclosure of which would constitute a clearly unwarranted invasion of personal privacy;

l. The information is privileged communication such as neuropsychiatric records, medical records, communication between a respondent COA official employee in an administrative proceeding before the CO A, and the like;

m. The document requested is the Statement of Assets, Liabilities and Net Worth (SALN) of the officials or employees of this Commission: (i) for which the ten (10)-day period after filing has not yet elapsed; or (ii) for a purpose that is contrary to morals or public policy, or any commercial purpose except if it is to be used for news and communications media for dissemination to the general public (Section 8[D], Republic Act [R.A.] No. 6713). In no instance shall the private addresses of the owners of the SALNs be disclosed to other persons. For this purpose, the Processor shall ensure that the private address/es of their owners are blackened in the copies to be furnished.


COA CIRCULAR NO. 2013-006 dated September 18, 2013 Guidelines in the disposition of requests for documents/records/reports/decisions and other information in the possession and/or custody of COA, including furnishing of copies thereof to requesting parties

Procedure Specific Office

Person Responsible


A

Directed through a subpoena duces tecum or other compulsory processes issued by the Courts, the Office of the Special Prosecutor, the Office of the Ombudsman or any of the latter's Deputies, or any investigating body authorized by law to issue subpoenas

a) Subpoena Addressed to the SA/ATL, Service Chief, or any official or employee of this Commission 1) Stamp Received on the Subpoena Duces Tecum 2) Evaluate the Subpoena Duces Tecum, with due regard to the period within which the

same is required to be complied with; 3) Request assistance from the Service Chief, Legal Services, if necessary

Audit Group/ Team

Concerned

Receiving Clerk

/Action Officer

Within the deadline set in the subpoena or

upon expiration of no. of days requested for time extension, if any

4) Upon receipt of Request for assistance from the Audit Team/Audit Group, evaluate the Subpoena Duces Tecum, with due regard to the period within which the same is required to be complied with;

5) Perform/Prepare the following, if necessary: i. Assist and/or advise the SA/ATL, Service Chief, or any official or employee of this

Commission to whom the same is directed on the sufficiency and/or responsiveness of the documents/records/reports/decisions or other information required to be submitted;

ii. Prepare a "Bill of Particulars" or clarificatory letter to the court, etc. for the signature of the SA/ATL, Service Chief, or any official or employee of this Commission where the subpoena is vague or does not describe with sufficient particularity the documents/records/reports/decisions or other information required to be submitted,

iii. Prepare certification for the signature of the SA/ATL, Service Chief, or any official or employee of this Commission when the same is required in cases where the documents/records/reports/decisions or other information are not available for whatever reason/s;

iv. Prepare a motion for extension of the period within which to comply with the subpoena, whenever necessary; and

Regional Office/Legal

Services

Office of the Regional Director/ Service

Chief, Legal Services/

Action Officer

6) Submit the documents required in the subpoena to the requesting body. Audit Group/

Team Concerned

Action Officer/

Receiving Clerk

b) Subpoena addressed to the Regional Office 1) Stamp Received on the Subpoena Duces Tecum 2) Evaluate the Subpoena Duces Tecum, with due regard to the period within which the

same is required to be complied with; 3) Perform/Prepare the following, if necessary:

i. Evaluate on the sufficiency and/or responsiveness of the documents/records/reports/decisions or other information required to be submitted;

ii. Prepare a "Bill of Particulars" or clarificatory letter to the court, etc. for the signature of


upon expiration of no. of days requested for time extension, if any

the SA/ATL, Service Chief, or any official or employee of this Commission where the subpoena is vague or does not describe with sufficient particularity the documents/records/reports/decisions or other information required to be submitted,

iii. Prepare certification, when the same is required in cases where the documents/records/reports/decisions or other information are not available for whatever reason/s;

iv. Prepare a motion for extension of the period within which to comply with the subpoena, whenever necessary; and

4) Submit the documents information required in the subpoena and other circumstances from item 3, if necessary, to the requesting body.

5) Submit to the Legal Affairs Office, Legal Services Sector, a report of subpoenas acted upon including the status thereof and of the case upon which the subpoena was issued. Legal Services

Service Chief/Action

Officer

within ten (10) days after the end of each

month

B

Any person who wishes to obtain any document/ record/ report accomplish part A of the prescribed request form and file the request

I. For documents/records/reports/decisions or other information known to be in the custody of a specific Audit Team/group or Regional Office a) For documents in the custody of the Audit Team/Audit Group 1) Establish the identity of the requesting party. At least two (2) identification documents

(IDs), shall be presented. 2) Stamp "Received" on the face of each copy of the RF, indicating the date and time of the

receipt, including his name and position with his corresponding signature affixed thereon, and furnish the other copy of the RF to the requesting party. The following shall be considered: i. In cases where the RF is received by mail, the date on which said request is actually

received by the office concerned, shall be considered the date of receipt thereof. ii. Where the request is submitted by electronic means, it shall be considered to have

been received on such date as indicated in the "soft" or printed copy of the e-mail as automatically indicated by the electronic system. For this purpose, the SA/ATL concerned shall check/open their e-mails everyday during weekdays.

3) Determine that the Request form is duly accomplished, complying with all the requirements,: i. Specific Information/Documents/Records request ii. Specific purpose for requesting the documents iii. Photocopy of at least two of the requesting party’s IDs to be attached to the RF. For

this purpose, the Processor shall accomplish Part B.I of the RF 4) If the Processor, however, finds that the request is covered by any of the Limitations,

indicate in Part B.2 of the RF such information and the specific limitations involved or other reason and recommend denial of the request

5) The request shall be referred to the SA/ATL for appropriate action.

Audit Group/Team

concerned

Audit Team Leader/

Processor

within fifteen (15) working days from the date of receipt thereof, pursuant to Section 5

(a), R.A. No. 6713

(From date of Receipt of RF to Date of Release

of Documents)

6) Accomplish parts C and D of the RF. He/She shall further evaluate the propriety of the request, validate the identity of the requesting party and/or his authorized representative, and administer the oath of the requesting party or his authorized representative.

7) The SA/ATL or Service Chief concerned shall submit all requests together with their written comments and recommendations thereon vis-a-vis the conditions and limitations, for approval as follows: a) To their respective Cluster Directors for requests for documents/ records/ reports/

decisions and other information in whatever form in the custody or possession of SAs/RSAs/ATLs of NGS and CGS

b) To the Regional Director for requests for documents/ records/ reports/ decisions and other information in whatever form in the custody or possession of LGUs, WDs, SUCs, and stand-alone agencies, within the region


Audit Team Leader/ SA/

RSA

8) Indicate in Part E of the RF his/her action thereon, taking into consideration the comments and/or recommendation of the SA/ATL. The request shall be "Approved" if it is found in compliance with the requirements and/or conditions, and is not covered by any of the limitations provided thereof, and shall be returned to the SA/ATL or Service Chief, for the release of the documents/records/reports/decisions or other information requested.

9) In case the request is "Disapproved," the Director shall state in the RF the reasons therefor, and advise the requesting party through registered mail that his request may be appealed to the Sector Head within 15 calendar days from the receipt of the letter.

Office of the Regional Director

Regional Director

Within five (5) days from receipt of RF from the Audit Team/ Group

10) Require the requesting party to pay the prescribed fee 11) Release the documents/records/reports/decisions or other information requested:

i) the requesting party or his authorized representative presents the OR evidencing payment of the prescribed fees provided under 4.2.7; or

ii) Receipt of the Postal Money Order from the requesting party in cases contemplated in 4.2.9 of the Resolution


Audit Team Leader/ SA/

RSA

Any person who wishes to obtain any document/ record/ report accomplish part A of the prescribed request form and file the request

b) For documents in the custody of the support services 1) Establish the identity of the requesting party. At least two (2) identification documents

(IDs), shall be presented. 2) Stamp "Received" upon the face of each copy of the RF, indicating the date and time of

the receipt, including his name and position with his corresponding signature affixed thereon, and furnish the other copy of the RF to the requesting party. The following shall be considered: i. In cases where the RF is received by mail, the date on which said request is actually

received by the office concerned, shall be considered the date of receipt thereof.

Regional Office/ Support Services

Action Officers/ Service Chief

ii. Where the request is submitted by electronic means, it shall be considered to have been received on such date as indicated in the "soft" or printed copy of the e-mail as automatically indicated by the electronic system. For this purpose, the COA Office concerned shall check/open their e-mails everyday during weekdays.

3) Determine that the request form is duly accomplished, complying with all the requirements,: i. Specific Information/Documents/Records request ii. Specific purpose for requesting the documents iii. photocopy of at least two of the requesting party’s IDs to be attached to the RF. For

this purpose, the Processor shall accomplish Part B.I of the RF 4) If the Processor, however, finds that the request is covered by any of the Limitations,

indicate in Part B.2 of the RF such information and the specific limitations involved or other reason and recommend denial of the request

5) The request shall be referred to the Service Chief for appropriate action.

within fifteen (15) working days from the date of receipt thereof, pursuant to Section 5

(a), R.A. No. 6713

(From date of Receipt of RF to Date of Release

of Documents)

6) Accomplish Part C and D of the RF. He/She shall further evaluate the propriety of the request, validate the identity of the requesting party and/or his authorized representative based on the IDs submitted, and administer the oath of the requesting party or his authorized representative.

7) The Service Chief concerned shall submit all requests together with their written comments and recommendations thereon vis-a-vis the conditions and limitations, for approval of the Regional Director.

COA Regional Office/ Support Services

Action Officer/ Service Chief

8) Indicate in Part E of the RF his action thereon, taking into consideration the comments and/or recommendation of the SA/Service Chief/ATL. The request shall be "Approved" if it is found in compliance with the requirements and/or conditions, and is not covered by any of the limitations provided hereof, and shall be returned to the SA/ATL or Service Chief, for the release of the documents/records/reports/decisions or other information requested.

9) In case the request is "Disapproved," the Director shall state in the RF the reasons therefor, and advise the requesting party through registered mail that his request may be appealed to the Sector Head within fifteen (15) calendar days from the receipt of the letter.

COA Regional Office

Regional Director

10) Require the requesting party to pay the prescribed fee 11) Release the documents/records/reports/decisions or other information requested:

i. the requesting party or his authorized representative presents the OR evidencing payment of the prescribed fees provided under 4.2.7; or

ii. receipt of the Postal Money Order from the requesting party in cases contemplated in 4.2.9 of the Resolution

Support Services

Releasing Clerk

II. Where the custody of the documents/records/reports/decisions or other information is unknown, the RF shall be filed with the Records Management Division (RMD), General Services Office, Administration Sector of the Central Office, or with the Administration, Training and Finance Services (ATFS) of the Regional Office concerned, as the case may be. The request shall be referred to the concerned Audit Team or Regional Office, following the foregoing procedures, whichever is applicable

Legal Services Service

Chief/Action Officer


upon expiration of no. of days requested for time extension, if any; or, within fifteen (15)

working days from the date of receipt of

Request Form, pursuant to Section 5 (a), R.A.

No. 6713, whichever is applicable



REQUEST FOR RELIEF FROM ACCOUNTABILITY DUE TO FORTUITOUS EVENTS OR CALAMITIES, OR DUE TO ACTS OF MAN; THEFT, ROBBERY, ARSON, ETC.

Who May File:

Persons who are accountable for government funds and property which were lost and/or damaged and claiming entitlement to relief

Authorized representative of the Accountable Officer

Where to File:

Audit Team Assigned at the Government Agency where the accountable officer filing the request is assigned

What are the requirements: 1) Notice of loss of government supplies and property to the head of the agency and the auditor assigned thereat; 2) Request for relief from accountability of the person accountable for government funds and property filed within thirty (30) days or such longer period as may be allowed by the

Commission accompanied by the following documents: (a) The basic notice of loss showing the exact date of filing and receipt in the office of the Officer concerned.

(i) In case of delay in the filing of the aforesaid notice and request, satisfactory explanation or the reason(s) for such delay should be submitted, after which the reasons/explanation given should be verified or confirmed by the Auditor concerned.

(ii) If the occurrence of the loss has also been reported to other police agencies, like the N.B.I., C.I.S., etc., the progress/final investigation report thereon should be submitted. (b) Affidavit or Sworn Statement of the proper accountable officer containing a statement of facts and circumstances of the loss, i.e. property lost and its valuation, actual date in

which the absence was first noted, manner of disappearance, efforts exerted to recover the same, provisions made to safeguard the property, date when the loss was reported to the auditor and police authorities, etc.

(c) Affidavit of two (2) disinterested persons who have personal knowledge of such fact of loss; (d) Comment and/or recommendation of the Agency Head concerned on the request (e) List and description including book value, date of acquisition, property number, account classification, condition of property, and other additional relevant information of the

properties lost ass attested by the concerned officials, as the case may be; (f) Latest inventory and inspection report preceding the loss and inspection report on the extent of damage/loss; (g) Exact or accurate amount of government cash or book value of the property, subject of the request for relief (h) Copy of the Investigation, Inventory and Inspection report of the proper COA personnel on the facts and circumstances surrounding the loss; (i) Memorandum Receipt (Property Acknowledgement Receipt), if any, covering the properties subject of the request; (j) Report on cash Examination conducted immediately after the loss (for cash losses); (k) Insurance policy, if any, and the fact of receipt of the insurance proceeds; (l) A categorical determination by the Auditor concerned on the absence of fault or negligence on the part of the accountable officer in the handling, safekeeping, etc. of the

funds and properties under his custody as evidenced by a recital of the precautionary/security measures adopted to protect or safeguard them and the like.Additionally, in case of the following incidents/occurrence:

(m) Comments and/or recommendation of the auditor and Supervising/Regional Supervising Auditor.

3) Additionally, in case of the following incidents/occurrence: (a) FIRE:

1. The progress and/or final report of the local Police/Fire Department or Station on the incident; 2. List or inventory of burned or destroyed properties as well as those properties retrieved after the fire, stating therein the acquisition cost/book value of each item, duly

verified by the Auditor concerned; 3. Authenticated picture(s) showing the site/office or government properties razed by the fire; 4. Fire insurance policy, if any, covering subject property. If the property is insured, information as to whether or not the Agency concerned has already been paid the

proceeds of the said insurance policy should be secured and, if so, evidence to this effect should be submitted. If the property has not been insured, reasons to this effect should be submitted.

(b) THEFT OR ROBBERY/HOLD-UP: 1. Progress and/or Final Police report on the theft or robbery case. 2. In cases of theft or robbery including with force upon things (destruction of padlocks, doors, window jalousies, etc.), information as to whether or not the premises of the

government Agency or office concerned are manned by security guards. If so, the respective Sworn Statements or Affidavits of the guards respecting the incident should be obtained and submitted.

3. A certified copy of the contract of security/services entered into by and between the government office and the security agency should also be submitted. 4. If the Security Guard(s) is found to be negligent in the premises, a recommendation to the agency Head should be made that appropriate action be instituted to enforce

the civil liability of the security guard and/or security agency concerned. 5. In cases of theft or robbery/hold-up of government cash/funds to be deposited with or withdrawn from a depository bank, information as to whether or not the proper

accountable officer was escorted by a policeman or security guard should also be submitted. In the negative, explanation to this effect should be submitted. 6. Detailed list of government properties lost or destroyed as well as those properties retrieved after the robbery incident disclosing the book value of each item or

exact amount of government money/cash involved, duly verified by the proper Auditor; 7. Authenticated picture(s) taken relative to the robbery or theft incident.

(c) FORCE MAJEURE (EARTHQUAKE, TYPHOONS, ETC.): 1. Detailed list/inventory of lost or destroyed government properties or lost cash, as well as those properties retrieved after the calamity, verified by the Auditor concerned. 2. Certification of the proper official of the local PAGASA or other similar government Agency on the actual occurrence of the calamity specifying therein the approximate or

exact time the incident happened and the areas or places affected thereby; and 3. In case of loss of government properties where the pertinent documents and records thereof, such as inventory reports, acknowledgement receipts of equipment,

financial records, etc., are lost due to force majeure, the AO shall also submit a strong justification as to why no records are available in his/her office or in any other office, to prove that due diligence was exercised by the AO in the performance of his/her duties and liabilities

(d) DEATH OF LARGE CATTLE AND OTHER LIVESTOCK: 1. Certificate of Death of the large cattle issued by the proper official, duly verified by the Auditor concerned; and 2. Necropsy report of the proper veterinarian, if any.


COA Circular 2018-020 dated February 1, 2018 (Clarification on the documentary requirements for Request for Relief from accountability thru force majeure (earthquake, typhoon, etc.) under COA Memorandum No. 1992-751 dated February 24, 1992)

COA Circular 2018-017 dated February 1, 2018 (Clarification on Payment of the filing Fee for RFR from Accountability under COA Resolution No. 2013-016 dated August 23, 2013)



COA Circular No. 92-751 dated February 24, 1992 (For NGAs)

COA Circular No. 92-386 dated October 20, 1992 for LGUs)

Who will decide on the request Audit Team Leader - if the amount does not exceed ₱ 100,000.00 Regional Director - if the amount is more than ₱ 100,000.00 but not more than ₱ 500,000.00 for loss resulting from acts of man; More than ₱100,000.00 for loss

resulting from fortuitous events Commission Proper - if the amount exceeds ₱ 500,000.00 for acts of man

Accountable Officer Procedure Specific Office Person Responsible


A. Accountable Officer file the request to: Auditor For amount not exceeding ₱ 100,000.00 Regional Director, through the Audit Team Assigned For amounts exceeding ₱ 100,000.00 but not more than ₱

500,000.00 Commission Proper, through the Auditor and Regional Director For amount in excess of ₱ 500,000.00

1 File the request for relief from Property Accountability

Request for sufficient identification and inquire about: a) Properties lost or damaged and their corresponding value; b) Name of Accountable Officer; and c) Name of the agency from which he/she belongs

Audit Group/ Team Concerned

Receiving Clerk

2 Examine request for relief from accountability to determine if the documents in support of the relief are COMPLETE (Section 498 and 499 of the GAAM Volume 1 and Sections 151 and 152 of COA Circular No. 92-386 or COA Circular No. 92-751 dated February 24, 1992

a) If the Documents are incomplete, inform the accountable officer/counsel/ representative to comply with the formalities and procedural requirements

b) If the documents are complete, Stamp “received” and on at least one request for relief and the requesting party’s receiving copy. Write down the date, time of receipts and affix the initial of the receiving clerk then give a copy to the appellant or his/her representative. Also: i. Inform the accountable officer/ counsel/ representative of the

proceedings before the director (Section 8 to 10, Rule V of the RRPC) ii. Inform also the period during which an inquiry on the statues of the

request can be made


Action Officer/ Receiving Clerk

3 a) If the amount subject of the request for relief does not exceed ₱100,000.00, promulgate a decision resolving the request

b) The amount subject of the request for relief exceeds ₱100,000.00, elevate the case together with the ATL and SA’s comment and recommendation to the Regional Director.


Audit Team Leader/

Supervising Auditor

within fifteen (15) days after submission of the complete documents necessary for evaluation and decision

4 Upon Receipt of the request from ATL/SA, determine if the documents submitted are complete:

a) If the documents are incomplete, return request to the Audit Group/Team Concerned for compliance.

b) If found complete Proceed to the next step

COA Regional Office, Legal Services

Action Officer

within fifteen (15) days after submission of the complete documents

necessary for evaluation and decision Pursuant to Section 9, Rule V of RRPC

5 Upon Receipt of Complete set of documents:

a) If the amount subject of the request for relief from accountability is in excess of one hundred thousand pesos (P100,000.00) and the losses were due to fortuitous events or natural calamities; or, involved amounts exceeding one hundred thousand pesos (P100,000.00) but not more than five hundred thousand pesos (P500,000.00). for losses due to acts of man; i.e., theft, robbery, arson, etc., issue a decision pursuant to Section 8 and 9, Rule V of RRPC

b) The amount involved for losses due to acts of man, i.e. theft, robbery, arson, etc., excee6ds Five Hundred Thousand (₱500,000.00), elevate the case together with the Regional Director’s comment and recommendation to the Commission Proper

within fifteen (15) days after submission of the complete documents

necessary for evaluation and decision Pursuant to Section 9, Rule V of RRPC

6 Distribute the decision to the head of agency, auditor concerned and agency officials affected by the decision through personal service, or if not practicable through registered mail

Legal Services Releasing Clerk



REQUEST FOR LEGAL OPINION

Who May File:

Any person or Government Agency seeking guidance and information relative to government transaction involving disbursement of public funds or issues within the jurisdiction of the Commission

Where to File:

Audit Team assigned at government agency which files the request or which is the subject of the request for legal opinion for disposition if the audit issue is covered by precedent, not involving novel, difficult or complicated questions of the law, render an opinion. If not covered by precedent, involving novel, difficult or complicated questions of the law, the request shall be forwarded to the Regional Office and/or Legal Services Sector for disposition or referral to the latter, whichever is applicable


Letter-Request Name of requesting party or entity; A full and complete statement/narration of the facts and circumstances obtaining in the case, duly supported by all the pertinent papers, documents, exhibits, and any

other substantial evidence establishing the same which must accompany or be attached to the referral communications, properly identified as annexes thereof; (specify with particularity the area where the opinion shall be based)

A citation or recital of the laws, regulations and other issuances which are believed to be pertinent or applicable to the case, together with observations on their interpretation and applicability and conclusions of law derived therefrom; and

Amount of transaction involved, if necessary Must indicate that the supposed transaction involves a disbursement of public funds or issues within the jurisdiction of the Commission

Number of copies – at least three (3) Copies


Presidential Decree No. 1445; Sec. 7(7), Chapter 3, Subtitle B, Book V, Executive Order No. 292, otherwise known as the Administrative Code of 1987

COA Resolution No. 2014-014 dated May 7, 2014 (Subject: Re-defining the Functions and Responsibilities of the Offices under the Legal Services Sector (LSS))

COA Memorandum No. 96-010 dated February 7, 1996 (Subject: Authority of the General Counsel/Director, Legal Office, this Commission to render legal opinion on legal issues and queries elevated by management of auditee-agencies, heads of COA Offices and heads of auditing units.)

Persons responsible or authorized representative

Procedure Specific Office Person

Responsible Period within which to

accomplish

1 File the request with sufficient identification or authorization

Receive the letter-request


Receiving Clerk

1 hour

2 Conduct preliminary evaluation of the letter- request and determine if: a. request indicates disbursement of public funds or contain an issue within the

jurisdiction of the Commission; b. signed by the requesting party or official of the concerned govt. agency; and c. Letter-request has 3 copies.


Action Officer

3 a. If the documents are incomplete, inform the auditee’s representative to comply with the formalities and procedural requirements.

b. If the documents are complete, stamp “Received” on the face of the 1st and last copy of the letter-request, and write down the date and time of receipt and the receiving clerk affixing his/her initial therein. Give the last copy for the requesting party’s file.


Action Officer

Receiving

Clerk

4 Evaluate the request and determine the ff:

a) Presence of any of the grounds for denial of request based on the following: i. Where the issue does not arise from audit ii. Where under existing delegation of authority, the matter has been acted

upon or should be acted upon by the Auditor or the Director (i.e, an AOM, NS, ND or NC has already been issued)

iii. Where the issue is under judicial consideration, thus sub judice, or is a justiciable controversy such that the parties affected may instead bring the matter to court for resolution.

iv. Where the matter is best addressed by other agencies or offices v. Where another office (like OGCC or OSG) is bound to render legal service

to the requesting office. vi. Where the query contains incomplete information; vii. Where the request for legal opinion is not made by the head of office, in

keeping with the aim to address only organization-wide issues; viii. Where the request comes from a private party who has yet to request

the action or opinion of the agency concerned.

b) If the audit issue is covered by precedent, not involving novel, difficult or complicated questions of the law, render an opinion.


Audit Team Leader and Supervising

Auditor

Within fifteen (15) working days (WDs) from

receipt of complete documents*

c) If the audit issue is not covered by precedent, involving novel, difficult or complicated questions of the law, forward the request with comments and recommendations, to the Regional Director.

5 Evaluate the request and determine the ff:

a) Deny the request based on the following grounds: i. Where the issue does not arise from audit ii. Where under existing delegation of authority, the matter has been acted

upon or should be acted upon by the Auditor or the Director (i.e, an AOM, NS, ND or NC has already been issued)

iii. Where the issue is under judicial consideration, thus sub judice, or is a justiceable controversy such that the parties affected may instead bring the matter to court for resolution.

iv. Where the matter is best addressed by other agencies or offices v. Where another office (like OGCC or OSG) is bound to render legal service to

the requesting office. vi. Where the query contains incomplete information; vii. Where the request for legal opinion is not made by the head of office, in

keeping with the aim to address only organization-wide issues; viii. Where the request comes from a private party who has yet to request the

action or opinion of the agency concerned. b) If the audit issue is covered by precedent, not involving novel, difficult or

complicated questions of the law, render an opinion c) If the audit issue is not covered by precedent, involving novel, difficult or

complicated questions of the law, forward the request with comments and recommendations to the Assistant Commissioner, Legal Services Sector.

Regional Office/ Legal Services

Regional Director/

Legal Services/

Action Officer

Within 30 CDs from receipt of complete

documents from the team **

** Based on Section 5 of R.A. 6713 which provides: "Section 5. Duties of Public Officials and Employees. - In the performance of their duties, all public officials and employees are under obligation to: (a) Act promptly on letters and requests. - All public officials and employees shall, within fifteen (15) working days from receipt thereof, respond to letters, telegrams or other means of communications sent by the public. The reply must contain the action taken on the request.

**based on the Approved OPCR for CY 2018

Republic of the Philippines

COMMISSION ON AUDIT - CORDILLERA ADMINISTRATIVE REGION La Trinidad, Benguet

REQUEST FOR WRITE OFF OF UNLIQUIDATED CASH ADVANCES AND DORMANT ACCOUNTS RECEIVABLE

Who May File:

The Head of the government entity to the COA Audit Team Leader (ATL) and/or Supervising Auditor (SA).

Where to File:



The request shall be supported by the following documents: Schedule of dormant accounts by accountable officer/debtor/government entity and by account, certified by the accountant and approved by the Head of the government

entity; Certified relevant documents validating the existence of the conditions, as applicable, such as:

Individual/ Natural Entities Artificial Entities

Death Certificate issued by Philippine Statistics Authority (formerly National Statistics Office)

Certification from the Department of Trade and Industry that the debtor has no registered business

Certificate of no residence in the barangay of the municipality/city of last known address

Certification from the Securities and Exchange Commission that the Corporation is no longer active

In case of fund transfer, the unliquidated amount after reconciliation shall be supported by certification by the Chief Accountants and approved by the Heads of the source and implementing entities that the fund was utilized for the purpose, and certification from the recipient that the project was partially or fully implemented, supported by pictures of the implemented projects.

Proof of Insolvency

Certification by Legal Officer of the entity of no pending case relative to the account

Proof of exhaustion of all remedies to collect the receivables and demand to liquidate the cash advances and fund transfers, such as but not limited to copies of served or returned demand letters

Certification by the responsible officials of the entity to the effect that there are no records/documents available to validate claim

Other justifications, like in the case of request for write-off due to loss of documents, the circumstances of the loss should be stated in the letter-request

Coverage Dormant receivables arising from regular trade and business transactions, claims from entities’ officers and employees and other dormant receivable accounts; dormant

unliquidated cash advances for operating expenses, payroll, special purpose/time-bound activities or undertakings and travel as well as advances granted to Civil Society Organizations (CSOs)/NGOs/POs; and dormant unliquidated fund transfers to/from NGAs, LGUs, and GOCCs.

Specifically, the following are the accounts used relative to receivables, cash advances and fund transfers as defined/described in the revised chart of accounts: Accounts Receivable Due from Officers and Employees

Other Receivables Advances for Operating Expenses Advances for Payroll Advances to Special Disbursing Officer Advances to Officers and Employees Due from National Government Agencies Due from Government-Owned and Controlled Corporations Due from Local Government Units Due from Non-Government Organizations/People’s Organizations Due from Central Office Due from Bureaus Due from Regional Offices Due from Operating Units Due from Other Funds Due to National Government Agencies Due to Government-Owned and Controlled Corporations Due to Local Government Units Due to Central Office Due to Bureaus Due to Regional Offices Due to Operating Units Due to Other Funds

Request shall not cover the following: Write-off of loans and advances of Government Financial Institutions which are governed by pertinent provisions of the General Banking Act. Receivables arising from disallowances and charges; Receivables arising from cash shortages; and Claims from entities’ officers and employees and other parties for transactions which are the subject of a pending case in court or before investigative authorities.


Section 4, Rule VI of the 2009 Revised Rules of Procedure of the Commission on Audit.

COA Resolution No. 2012-001 March 22,2012 (Subject: Abolition of the COA Adjudication and Settlement Board (ASB))

COA Resolution No. 2016-022 dated December 19, 2016 (Subject: Delegation to lower adjudicating bodies of this Commission the approval of requests for write-off of dormant accounts receivable, unliquidated cash advances, and fund transfers of national government agencies, local government units, and government-owned and controlled corporations)

COA Circular No. 2016-005 dated December 19, 2016 (SUBJECT : Guidelines and Procedures on the Write-off of Dormant Receivable Accounts, Unliquidated Cash Advances, and Fund Transfers of National Government Agencies (NGAs), Local Government Units (LGUs) and Government-Owned and Controlled Corporations (GOCCs))

Who will decide on the request

The Assistant Commissioner (AC) of the National Government Sector, Corporate Government Sector, and Local Government Sector who has jurisdiction over the government entity for amounts exceeding P1,000,000.00 per accountable officer/debtor/ government entity and by account;

The Cluster and Regional Directors for amounts involving more than ₱100,000.00 but not exceeding ₱1,000,000.00 per accountable officer/debtor/government entity and by account; and

The Audit Team Leader (ATL) and Supervising Auditor (SA) for amounts not exceeding ₱100,000.00 per accountable officer/debtor/government entity and by account.

Head of Government Entity

Procedure Specific Office Person Responsible Period within which to

accomplish

1

File the request for authority to write-off dormant receivable accounts, unliquidated cash advances, and fund transfers

Examine request for write off to determine if the documents in support of the write-off are COMPLETE as required under COA Circular No. 2016-005 dated December 19, 2016

a) If the Documents are incomplete, inform the accountable officer/counsel/ representative to comply with the formalities and procedural requirements

b) If the documents are complete, Stamp “received” and on the first and last copy of the request. Write down the date, time of receipts and affix the initial of the receiving clerk. Also, assign a reference number then give a copy his/her representative for agency’s file


Receiving Clerk/ Action Officer

within 15 working days from receipt thereof

2

a) Decide on the requests for authority to write off for amounts not exceeding ₱100,000.00 per accountable officer/debtor/government entity and by account


Audit Team Leader/ Supervising Auditor


b) For amounts exceeding ₱100,000.00 per accountable officer/debtor/ government entity and by account, forward the entire records of the requests to the CD/RD, together with their comments and recommendations.


Audit Team Leader/ Supervising Auditor


3

a) Review the entire records of the requests and shall decide on amounts involving more than ₱100,000.00 but not exceeding ₱1,000,000.00 per accountable officer/debtor/government entity and by account


Services

Regional Director/ Service Chief/Action

Officer


b) For amounts exceeding ₱1,000,000.00 per accountable officer/debtor/ government entity and by account, forward the entire records of the requests together with his/her recommendation to the AC of the Sector


Services

Regional Director/ Service Chief/Action

Officer


4

Review the entire records of the requests and shall decide on amounts exceeding ₱1,000,000.00 per accountable officer/debtor/ government entity and by account

Assistant Commissioner of the NGS, CGS or

LGS who has jurisdiction over the government

entity

Assistant Commissioner




FILING OF REQUEST FOR CONCURRENCE OF RETAINER CONTRACT OF PRIVATE LAWYERS

Who May File:

Government agencies availing of the services of a private lawyer

Where to File:

Legal Services Sector through the Audit Team assigned at the government agency which files the request

What are the requirements: 1. Letter Request (No. of copies – at least three (3) copies) 2. Notarized Retainers Contract between the concerned government agency and the private lawyer 3. OSG or OGCC conformity and acquiescence 4. Board Resolution of the concerned government agency 5. Certificate of availability of funds 6. Latest MCLE Certificate of said private lawyer 7. Comment and favorable recommendation of the Resident Auditor.


Section 1 and 3, Rule VIII of 2009 RRPC

COA CIRCULAR NO. 1998-002 dated June 9, 1998 Prohibition Against Employment by Local Government Units of Private Lawyers to Handle their Legal Cases

COA CIRCULAR NO. 1995-011 dated December 4, 1995 Prohibition Against Employment by Government Agencies and Instrumentalities, Including Government-Owned or Controlled Corporations, of Private Lawyers to Handle their Legal Cases

COA Circular No. 1986-255 April 2, 1986 Inhibition Against Employment by Government Agencies and Instrumentalities, Including Government-Owned or Controlled Corporations, of Private Lawyers to Handle Their Legal Cases



Responsible Period within which

to accomplish

1 File request for Concurrence of Retainer Contract of Private Lawyers

Examine the request and determine if the following documents are submitted: i. Notarized Retainers Contract between the concerned government agency and the

private lawyer; ii. OSG or OGCC conformity and acquiescence iii. Board Resolution of the concerned government agency iv. Certificate of availability of funds v. Latest MCLE Certificate of said private lawyer vi. Comment and favorable recommendation of the assigned Audit Team Leader.


Receiving Clerk

1 Hour

a) If the documents are incomplete, inform the Auditee’s representative to comply with the formalities and procedural requirements.

b) If the documents are complete, stamp “received” on the face of the 1st and last copy of the letter-request and write down the date, time of receipt, affix the initial of the receiving clerk then give the last copy for agency’s file

2 Evaluate the request and elevate the same, together with the comments and recommendations, to the Regional Director.


Audit Team Leader;

Supervising Auditor; Regional

Supervising Auditor

Within fifteen (15) working days (WDs)

from receipt of complete

documents*

3 Evaluate the forwarded request for concurrence of retainer contract of private lawyers with relevant documents, and Comments and Recommendation of the Audit Team/Group Concerned. Require Additional Documents and Information, if necessary. Upon receipt of the complete set of documents, elevate the same with the Director’s comments and recommendation to the Assistant Commissioner, Legal Services Sector (LSS), this Commission.

Office of the Regional

Director/Legal Services

Regional Director;

Service Chief – Legal

Services; Action Officer

Within fifteen (15) WDs from receipt of

CRs and complete documents from the

concerned Audit team*

* Based on Section 5 of R.A. 6713 which provides: "Section 5. Duties of Public Officials and Employees. - In the performance of their duties, all public officials and employees are

under obligation to:

(a) Act promptly on letters and requests. - All public officials and employees shall, within fifteen (15) working days from receipt thereof, respond to letters, telegrams or other

means of communications sent by the public. The reply must contain the action taken on the request.



FILING OF PETITION FOR MONEY CLAIM WITH THE COMMISSION PROPER

Who May File:

A claimant for money against the Government, cognizable by the Commission Proper; or,

Representative of the Claimant.

Where to File:



Petition for Money Claim and attachments with the following contents: Preliminary Statement disclosing the personal circumstances or juridical personality of the petitioner and his/her address addresses where he/she may be served with

summons/letters/orders of the Commission Proper/Commission Secretary; Statement/Narration of Facts constituting his cause of action; Citation of the law and jurisprudence upon which the petition is based; Relief sought; Petitioner’s or Counsel’s Signature; Verification; and Proof of Service to concerned respondent agency of the Government (personal receipt or registered mail).

Certified true copies of documents referred therein and other relevant supporting papers

Five (5) legible copies

Proof of payment of filing fees.


Section 2, Rule VIII of the 2009 Revised Rules of Procedure of the Commission on Audit.

Commission Secretariat Procedure Specific Office Person Responsible


1 Require comment and recommendation from the appropriate Cluster/ Regional Office, if not court adjudicated claim pursuant to Section 2 (g), Rule VIII and Section 2, Rule X of RRPC.

Evaluate the request. If additional Information or documents necessary, require the Audit Team/ Agency concerned to submit the same



Within 15 days from receipt of complete

documents

2 If the documents and information are complete, or when additional documents required from the audit team or agency concerned were received, evaluate the request and return the same, together with the comments and recommendations, to the Commission Secretary



Within 15 days from receipt of complete

documents



REQUEST FOR INSTALLMENT PAYMENT TO SETTLE THE ND/NC

Who May File:

Persons determined liable in the Notice of Decision/Notice of Charge

Authorized representative

Where to File:

Prosecution and Litigation Office (PLO), Legal Services Sector (LSS), through the concerned Auditors and Cluster/Regional Directors


1. Only disallowed salaries, personal benefits, allowances or emoluments classified under the expenditure item of Personal Services shall be allowed to be settled by installment payment.

2. The monthly payment shall be deducted from the salary of the person liable, subject to the maximum take home pay requirement under the GAA, other payrolls for allowances or benefits, or any amount due to the persons liable. Any deficiency in the installment payment for a given month shall be paid directly by the person liable to the agency cashier within five (5) days after the due date of the installment payment.

3. Request for installment payment may be made directly by the persons liable to settle their liabilities. For audit disallowances involving several persons liable, the head of agency or its authorized official may request installment payment in their behalf, provided that a written authority is issued by the persons liable and attached to the request. Only those persons liable with written authority shall be allowed to settle their liability in installment.

4. All settlement of liabilities, whether in full or by installment, shall be paid in cash to the Cashier/Treasurer of the concerned government agency where the disallowances were issued and the receivables accounts were recorded.

5. In case of elective officials and those with fixed terms of office, the installment payment shall only be allowed in accordance with item 1 hereof and in no case beyond the term of the official concerned. Should they be separated from the service prior to the expiration of their term of office, the remaining balance of their liability shall be demandable in full and must be paid prior to the issuance of clearance from money and property accountabilities.

6. Similarly, appointed officials and employees who shall be separated from the service for whatever reason shall not be cleared from money and property accountabilities by the agency heads or their authorized representatives and shall not be issued the corresponding clearances unless their audit disallowances have been settled.

7. For persons liable who are separated from the service for whatever reason upon finality of the COA Decision or Notice of Disallowance, or upon issuance of Notice of Finality of Decision or COA Order of Execution, their liability should be paid in full to the agency cashier.

8. All requests for installment payments shall be submitted to and reviewed by the Director of the Prosecution and Litigation Office (PLO), Legal Services Sector (LSS), through the concerned Auditors and Cluster/Regional Directors, with appropriate comment, recommendation, proposed installment schedule, and supporting documents. Upon due evaluation, the PLO Director shall approve/grant the request for installment payment strictly in accordance with the schedule provided therein, which shall be effective immediately upon receipt. Any deficient request shall be returned immediately to the requesting party, through the concerned Auditors and Cluster/Regional Directors.

9. Request for installment payment covering cases which are not covered by the Resolution shall be submitted to the Commission Proper for its consideration, after evaluation and recommendation of the PLO, LSS.

10. The PLO Director shall submit to the Commission Proper, through the General Counsel and Assistant Commissioner, LSS, a monthly report of all approved/granted request for installment payment.

11. Documentary Requirements: A. Request for Installment Payment B. Written authority, if Head of Agency or Authorized Officials C. Comment/Recommendation of ATL D. Proposed Installment Schedule E. Supporting Documents/Relevant Info, such as:

i. NDs, NFDs, COEs, ii. NSSDCs, if applicable iii. Proof of the term of requesting officer/employee, if fixed


COA Resolution No. 2017-021 dated November 03, 2017 (Amendment of COA Resolution No. 2015-031 dated August 22, 2015 on the Policy on Settlement of Audit Disallowances on Salaries and Other Personnel Benefits by Persons Liable)




accomplish

1.

File request to settle the disallowance in installment basis with sufficient identification or authorization.

Examine the request for installment payment and determine if the following documents are submitted:

a) Request for installment payment b) Written authority, if Head of Agency or Authorized Officials c) Proposed installment

1.a If the documents are incomplete, inform the requester /Authorized

Official/ Representative to comply with the formalities and procedural requirements.

1.b If the documents are complete, stamp “received” on at least one copy of the request and the movant’s receiving copy, write down the date, time of receipt, affix the initial of the receiving clerk then give a copy to the movant or his/her representative


Receiving Clerk

2

Evaluate the request for installment payment and relevant documents and verify the same if compliant with the requirements under COA Resolution No. 2017-021 dated November 03, 2017. Require additional documents and information, if necessary.


Action Officer;

Audit Team Leader;

Supervising Auditor; Regional

Within fifteen (15) working days(WD) from

receipt of complete documents*

Formulate comments and recommendation and forward the same to the Regional Office, through the Supervising Auditor, with the following information/documents;

a) NDs, NFDs, COEs b) NSSDCs for partial settlements made, if applicable c) Proof of the term of requesting officer/employee, if fixed.

Supervising Auditor

3

a) Evaluate the forwarded Request for Installment Payment with relevant documents, and comments and recommendation of the Audit Team/Group Concerned. Require Additional Documents and Information, if necessary.

b) Formulate comments and recommendation and elevate the same with the forwarded documents to the PLO, LSS, this Commission.

Office of the Regional

Director/Legal Services

Regional Director; Service Chief – Legal

Services; Action Officer

Within fifteen (15) WDs from receipt of CRs and

complete documents from the concerned Audit

team*

* Based on Section 5 of R.A. 6713 which provides: "Section 5. Duties of Public Officials and Employees. - In the performance of their duties, all public officials and employees are

under obligation to:

(a) Act promptly on letters and requests. - All public officials and employees shall, within fifteen (15) working days from receipt thereof, respond to letters, telegrams or

other means of communications sent by the public. The reply must contain the action taken on the request.



A. FACT FINDING/ INVESTIGATION REPORT ON COMPLAINT AGAINST COA-CAR PERSONNEL

Who May File/Issue:

Any concerned citizen who has grounds to file an administrative case against COA personnel

COA as disciplining authority or any authorized representative

Authoritative bodies (CSC, OMB) relative to complaint filed to their offices

Where to file:

COA Citizen’s Desk with email address [email protected]

COA-CAR Regional Office

Forms of Complaint

Sworn Complaint – a complaint in writing, subscribed and sworn to by the complainant

Anonymous – a complaint in writing where the identity of the complainant cannot be determined with certainty

Motu proprio – a complaint initiated by the disciplining authority or any representative showing cause for filing an administrative case based on records, reports, and such other documents.


For sworn complaint (S) Written complaint, signed and under oath; Full name, residence and office address of the complainant with his/her/their current position/designation; Full name and address of the person/s complained of as well as his/her/their position/s and office assignment/s; A narration of relevant and material facts which shows the acts or omissions allegedly committed; Certified true copy of documentary evidence and affidavits of witnesses, if any; Certification or statement of non-forum shopping Number of copies – four copies of complaint

For anonymous complaints (A) Written complaint; Full name of COA personnel complained of as well as his/her/their position/s and office assignment/s; A narration of relevant and material facts which show the acts or omissions allegedly committed; Documentary or direct evidence that will show the infraction allegedly committed by the said personnel, if any; Number of copies – four copies of complaint

By motu proprio (M) Any order in writing requiring the concerned COA personnel to comment, explain and show cause why an administrative case should not be filed against him/her; The said order in writing must be based on meritorious grounds/ allegations the veracity of which can be verified or supported with documentary evidence such as

reports, written communications and such other records.

mailto:[email protected]

COA as disciplining authority or any Authoritative bodies (CSC, OMB)



accomplish

Directs the concerned Region having jurisdiction over the complained personnel, to create a time and conduct a fact-finding investigation

1. Stamp “Received” on the face of the complaint, writing down the date, time of receipt and the name of receiving clerk affixing his/her initial.

2. Forward the Order/Request to the Office of the Regional Director (In

sealed envelope)

ATFS

Receiving Clerk

/Action Officer

3. Refer to the Legal Services and Issue office Order to Conduct a fact finding investigation


Regional Director

4. Conduct the fact-Finding Investigation performing the following functions, among others: a) Evaluate and determine whether the complaint is sufficient in

substance and form and in accordance with CSC and COA Rules b) Require the person complained of to submit Counter-

Affidavit/Comment with supporting docs within 3 days from receipt by mail or personal service

c) Upon receipt of Respondent’s counter-affidavit/comment with supporting evidences, conduct Preliminary Investigation for determination whether or not prima facie case exists.

5. Prepare and submit Fact-Finding Investigation Report containing a determination whether or not prima facie case exists with recommendations to the Service Chief, Legal Services for Review

Legal Services Action Officer

Within the deadline set in the Office Order

6. Review the Fact-Finding Investigation Report and provide corrections, inputs or addendum

7. Submit to the Regional Director for Final Review Legal Services

Service Chief Within 60 days from

receipt of Report based in the DPCR

8. Final review of the Fact-finding investigation Report 9. Approves the final Investigation Report and submit to the requesting

authority


Service Chief/Action

Officer

B. INVESTIGATION, RESOLUTION, SETTLEMENT, AND PROSECUTION OF SEXUAL HARASSMENT CASES IN THE COMMISSION ON AUDIT

Who May File/Issue:

Any concerned citizen who has grounds to file a sexual harassment case against COA personnel

Where to file:

The complaint and other pleadings for sexual harassment shall be filed with the CODI, through the COA Regional GAD Secretariat for complaints in the regions. The COA-GAD Secretariat shall be responsible for maintaining the official records of the CODI.

Forms of Complaint

Complaint which must be in writing, signed and sworn to by complainant


The complaint which must be in writing, signed and sworn to by the complainant, shall contain the following: a) The full name and address of the complainant; b. The full name, address, and position of the respondent; c. A brief statement of the relevant facts; d. Evidence in support of the complaint, if any; and e. A Certification of Non-Forum Shopping.

The CODI shall dismiss the complaint which does not comply with the foregoing requirements without prejudice to its re-filing.

Covering Rules and Regulations: o Republic Act (RA) No. 7877, otherwise known as the "Anti-Sexual Harassment Act of 1995," o Civil Service Commission (CSC) Resolution No. 01-0940 dated May 21, 2001, entitled "Administrative Disciplinary Rules on Sexual Harassment Cases" o COA Resolution No. 2017-024, dated December 22, 2017 Rules of Procedure in the Investigation, Resolution, Settlement, and Prosecution of Sexual Harassment Cases in

the Commission on Audit

Complainant Procedure Specific Office

Person Responsible


Files a complaint with the CODI, through the COA Regional GAD Secretariat

1. Stamp on the first page of the document the date, time of filing and the name of receiving clerk affixing his/her initial, and place the same inside an envelope marked "CONFIDENTIAL", and immediately transmit to the CODI the sealed envelope containing the documents.

ATFS Receiving

Clerk /Action Officer

30 min

2. Upon receipt of a complaint that is sufficient in form and substance, refer the complaints to the Legal Services (LS) in the Regional Offices, for the conduct of a fact-finding inquiry thereon.

CODI Presiding

Officer 1 day

3. Conduct of a fact-finding inquiry

Legal Services Service

Chief/Action Officer

Ten 10 Working Days (WD). (5 WDs for fact finding inquiry and 5WDs submission of Fact-Finding Report

from termination of inquiry)

4. Upon receipt of the Fact Finding Report, immediately convene the CODI and recommend to the Chairperson, either the issuance of a formal charge if it finds that a prima facie case exists, or the dismissal of the complaint in the absence thereof.

CODI Presiding

Officer 2 WDs

5. Sign the formal charge which shall contain a specification of the charge(s), a brief statement of the material or relevant facts, accompanied by certified true copies of the documentary evidence, if any, sworn statements covering the testimony of witnesses, a directive to answer the charge(s) in writing under oath within seventy-two (72) hours from receipt thereof, an advice for the respondent to indicate in his/her answer whether or not he/she elects a formal investigation of the charge(s), and a notice that he/she is entitled to be assisted by a counsel of his/her choice.

Office of the Chairperson

Chairperson

6. Upon filing of the formal charge initiating the hearing or any proceeding of the case under the Rules, the GAD Secretariat in the Regional Office shall assign a case number to it which shall be used to identify all documents and pleadings filed therein.

7. Issue the formal charge to the Respondent.

Regional GAD Committee

GAD Secretariat

8. File his/her answer, by personal service or by registered mail, to the formal charge in writing and under oath. Otherwise, he/she is deemed to have waived his/her right thereto and the case may be decided based on available records.

Concerned Office/Sector/ Team

Respondent within 72 hours from receipt

thereof

9. Conduct of Formal Investigation a) If not waived, or if waived by the Respondent but CODI deems

that such investigation is necessary to decide the case judiciously.

b) Upon waiver by the respondent to a formal investigation, the CODI shall evaluate the case on the basis of the pleadings submitted by the parties.

CODI CODI

Conducted not earlier than five (5)

calendar days nor later than I0 calendar days from receipt of the

respondent's answer.

Investigation shall be finished within 30 calendar days from the

issuance of the formal charge if no answer is filed by the respondent or from the receipt of the answer unless the period is extended by the CODI in meritorious cases.

10. After the conclusion of the formal investigation, submit a report in the form of a draft decision containing a narration of the material facts established during the investigation, the findings and the evidence supporting said findings, together with the complete records of the case

CODI CODI 5 days after the conclusion of the

formal investigation

11. Furnish the members of the CP with the complete records of the case, systematically and chronologically arranged and securely bound to prevent loss, as well as a table of contents, together with the proposed decision, for review.

LAO, LSS

12. Render decision on the case. COA CP

Commission Proper

30 days from receipt of proposed decision



REQUEST FOR APPROVAL OF THE COMMISSION PROPER FOR NEGOTIATED SALE OF PROPERTY PURSUANT TO SECTION 380 OF THE LOCAL GOVERNMENT CODE

Who May File:

Local Government Units (LGU), represented by its Local Chief Executive (LCE) through ordinance or resolution, to dispose of property at a private (Negotiated) sale at a price determined by the Committee on Awards when the acquisition or transfer cost of the property exceeds ₱50,000.00 in case of provinces and cities, and ₱ 25,000.00 in the case of municipalities and barangays;

Local Government Units (LGU), represented by its Local Chief Executive (LCE) through ordinance or resolution, to dispose of real property at a private (negotiated) sale regardless of value or cost involved;

Duly Authorized Representative of the LGU.

Where to File:

Directly with the Commission Secretariat, COA Central Office

What are the requirements: 1. Request for approval of negotiated sale of local government property accompanied bythe following documents:

a) Certification by the appropriate general services officer or barangay treasurer, for supplies and property, or the LCE, for real property, have become unserviceable or no longer needed;

b) Sanggunian resolution authorizing disposal; c) Inventory, Inspection and Appraisal Form of the Auditor concerned containing his/her recommendations to the Committee on Awards; d) Appraisal of property by Committee on Awards; e) Documents evincing justifiable reasons to dispose of property through negotiated sale (i.e. impracticability or failure of public auction and the papers

pertaining to the latter); f) Committee on Awards resolution to resort to negotiation and the price determined; g) Appraisal of the property by the LGU and other parties; h) COA appraisal, if any; i) Deed of Sale; j) Auditor’s comment on the negotiated sale; and k) Other pertinent documents.


Section 380 of the Local Government Code

Commission Secretariat Procedure Specific Office Person Responsible Period within which to accomplish

1 Refer the request for Negotiated Sale, pursuant to Section 4, Rule VIII of RRPC

Evaluate the request. If additional Information or documents necessary, require the Audit Team concerned or the Agency to submit the same

Regional Office/ Audit Team Concerned

Receiving Clerk Within 15 days from receipt

2 If the documents and information are complete, or when additional documents required from the Audit Team or Concerned LGU were received, evaluate the request and return the same, together with the comments and recommendations, to the Commission Secretary

Regional Office/ Audit Team Concerned

Receiving Clerk Within 15 days from receipt of

complete documents

COMMISSION ON AUDIT - CAR

TRAINING SERVICES – PROCEDURAL FLOW

REQUESTING PARTY PROCEDURES SPECIFIC OFFICE/ RESPONSIBLE

PERSON MAXIMUM

PROCESSING TIME

I. Request for Participation in COA Training Programs (Individual Request) Who may request: A government officer/employee Government agency/Auditee What are the requirements: Duly accomplished application/nomination form Training fee of P2,000.00 per day

1. Visit the COA Website where the training courses are listed, the schedule and the requirements are posted. Download the application form and submit the same to COA Regional Office (COA CAR RO) either through mail, email or fax.

Receive the application/nomination form Receiving Section, Administration, Training & Finance Services (ATFS), COA Regional Office (Telefax Nos. 074-422-2370 & 422-0827 Email Ad: [email protected] [email protected]

5 minutes

Evaluate the application if the applicant meets the

requirements.

Result of the evaluation will be communicated to the

applicant either by phone call, text, and email. A letter

of confirmation will be sent to the participant/s within

one month before the schedule of the training.

Regional Training Unit, COA CAR RO

Training Officer

2. Pay training fee Pay training fee to the COA Cashier or at the venue of the seminar during the conduct of the training. When paying, indicate the receipt of confirmation letter, title of the course and date of schedule.

COA CAR Regional Office or at the venue of the seminar Regional Cashier

10 minutes



REQUESTING PARTY PROCEDURES SPECIFIC OFFICE/ RESPONSIBLE

PERSON MAXIMUM

PROCESSING TIME

II. Request for the conduct of customized training program for agency personnel Who may file: A government agency What are the requirements: Letter Request Course Design fee of P5,000.00 per day Training fee of P2,000.00 per participant per day

1. Write letter requesting COA to conduct customized training program for its personnel.

Receive the letter-request

The Receiving Officer forwards said request to the Office

of the Regional Director

Receiving Section, Administration, Training & Finance Services (ATFS), COA Regional Office

5 minutes

Evaluate the request and prepare the necessary

clearances/communication to COA Central Office for the

authority to conduct said requested course.

Regional Training Unit, ATFS


5 days

2. Pay the course design fee and training fees for participants.

Course Design fee - P5,000 per day

Training fee – P2,000 per participant per day

Prior to the start of the conduct of training program,

require the requesting agency to pay the course design

fee and training fees for participants.

The Office Cashier will issue Official Receipt upon

receipt of payment.

Regional Training Unit, ATFS


1 hour