Revised Rules of Procedure Coa

7/23/2019 Revised Rules of Procedure Coa

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2009 REVISED RULES OF

PROCEDURE OF THE

COMMISSION ON AUDITRULE IV

PROCEEDINGS BEFORE THE AUDITOR

Section 1.Auditors as representatives of the Commission. T!e

A"#ito$% %!&'' e(e$ci%e %"c! )o*e$% &n# +"nction% &% ,&- e &"t!o$i/e#

- t!e Co,,i%%ion in t!e e(&,in&tion &"#it &n# %ett'e,ent o+ t!e

&cco"nt% +"n#% n&nci&' t$&n%&ction% &n# $e%o"$ce% o+ t!e &encie%

"n#e$ t!ei$ $e%)ecti3e &"#it 4"$i%#iction.

Section 2. Role of the Auditor. T!e A"#ito$ %!&'' ,&int&in co,)'ete

in#e)en#ence &n# e(e$ci%e )$o+e%%ion&' c&$e &n# e "i#e# -&))'ic&'e '&*% $e"'&tion% &n# t!e ene$&''- &cce)te# )$inci)'e% o+

&"#itin &n# &cco"ntin in t!e )e$+o$,&nce o+ t!e &"#it *o$5 &% *e'' &%

in t!e )$e)&$&tion o+ &"#it &n# n&nci&' $e)o$t%.

Section 6. Responsibility to Obtain Sucient Evidence. T!e A"#ito$

%!&'' ot&in %"7cient e3i#ence to )$o3i#e &n &))$o)$i&te +&ct"&' &%e%

+o$ !i% o)inion% conc'"%ion% 4"#,ent% &n# $eco,,en#&tion%. He %!&''

'i5e*i%e e $e%)on%i'e +o$ %&+e"&$#in t!e e3i#ence nee#e# to

%"))o$t !i% n#in% *!ic! ,&- inc'"#e 81 )!-%ic&' e3i#ence %"c! &%

t!e t!in it%e'+ o$ %&,)'e t!e$eo+ *!ic! i% %"4ect o+ t!e in3e%ti&tion

o$ &"#it o%e$3&tion: 82 te%ti,oni&' e3i#ence %"c! &% %*o$n

%t&te,ent% +$o, *itne%%e% #e)o%ition% &n# %ine# inte$3ie* note%: 86

#oc",ent&$- e3i#ence con%i%tin o+ 'ette$% cont$&ct% $e)o$t%

)!oto$&)!% e(t$&ct% +$o, oo5% o+ &cco"nt% in3oice% $ecei)t% &n#

co,)"te$ )$into"t%: 8; &n&'-tic&' e3i#ence %"c! &% &n&'-%i%

%!eet%


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n&t"$&' c&'&,itie% o$ #"e to &ct% o+ ,&n i.e. t!e+t $oe$- &$%on etc.

in3o'3in &,o"nt% not e(cee#in one !"n#$e# t!o"%&n# )e%o%

8P100000.00. T!e &ction o+ t!e &"#ito$ %!&'' e #ee,e# &n &"#it

#eci%ion.

Section @. !umber of Copies and Distribution. T!e ND NC NS o$ ot!e$

o$#e$ o$ #eci%ion o+ t!e A"#ito$ %!&'' e )$e)&$e# in %"c! n",e$ o+

co)ie% &% ,&- e nece%%&$- +o$ #i%t$i"tion to t!e +o''o*in 81 o$iin&'

co)-to t!e !e o+ &enc- ein &"#ite#: 82 #")'ic&te co)-to t!e

A"#ito$ +o$ !i% $eco$#: 86 ot!e$ co)ie% to t!e &enc- o7ci&'% #i$ect'-

&>ecte# - t!e $e%"'t% o+ t!e &"#it &n# +$o, *!o, %)ecie# &ction o$ &

$e%)on%e +$o, t!e $e%"'t% o+ &"#it i% e()ecte# &% ,&- e )$o3i#e# -

'&* o$ t!e )e$tinent $"'e% &n# $e"'&tion% o+ t!e Co,,i%%ion.

Section . Service of Copies of !D/!C/!S" Order or Decision. T!e ND

NC NS o$#e$ o$ #eci%ion %!&'' e %e$3e# to e&c! o+ t!e )e$%on%

'i&'e


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Section 6. %ode of #ilin. T!e 'in o+ )'ein% ,otion% &n# ot!e$

)&)e$% ,&- e #one eit!e$ - )e$%on&' #e'i3e$- o$ - $ei%te$e# ,&i'. I+

t!e 'in i% ,e - )e$%on&' #e'i3e$- t!e $ecei3in c'e$5 %!&''

)$o,)t'- &n# 'ei'- %t&,) on t!e +&ce o+ t!e $%t )&e o+ t!e )'ein

t!e e(&ct #&te &n# ti,e it *&% $ecei3e# &n# 'e# &n# t!e$e&+te$ &7(

!i% initi&'%.

I+ t!e 'in i% - $ei%te$e# ,&i' t!e #&te o+ ,&i'in %t&,)e# - t!e

)o%t o7ce o+ o$iin %!&'' e con%i#e$e# &% t!e #&te o+ 'in. T!e

en3e'o)e o$ & )o$tion t!e$eo+ %!o*in t!e #&te o+ ,&i'in &n# $ei%t$-

%t&,) cont&inin t!e )'ein ,otion &n# ot!e$ )&)e$% %!&'' e

&tt&c!e# t!e$eto. T!e #&te o+ &ct"&' $ecei)t %!&'' &'%o e 'ei'-

%t&,)e# o$ in#ic&te# on t!e $%t )&e o+ t!e )'ein.

!en & )etition #oe% not !&3e t!e co,)'ete &nne(e% o$ t!e $e?"i$e#

n",e$ o+ co)ie% t!e )etitione$ %!&'' e $e?"i$e# to co,)'ete t!e

&nne(e% o$ 'e t!e nece%%&$- n",e$ o+ co)ie% o+ t!e )etition e+o$e

t!e c&%e i% #oc5ete#.

Section ;. Other %odes of #ilin. P'ein% ,otion% &n# ot!e$ )&)e$%

%ent - o$#in&$- ,&i' - )$i3&te ,e%%ene$i&' %e$3ice% o$ - &n- ,o#e

ot!e$ t!&n )e$%on&' #e'i3e$- o$ $ei%te$e# ,&i' %!&'' e #ee,e# 'e#

on'- on t!e #&te &n# ti,e t!e- &$e &ct"&''- $ecei3e#. T!e #&te &n# ti,e

o+ &ct"&' $ecei)t %!&'' e %t&,)e# &n# %ine# - t!e $ecei3in c'e$5.

Section =. &ayment of #ilin #ee. E3e$- )etition


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COA CP

C&%e No.

8e&$

8N",

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A+te$ #oc5etin &n# n",e$in t!e o$iin&' co)- o+ t!e )etition %!&''

e +&%tene# o$ o"n# to & +o'#e$. S"%e?"ent )'ein% ,otion% &n#

ot!e$ )&)e$% t!&t *i'' e 'e# in t!e co"$%e o+ t!e )$ocee#in% %!&''

&'%o e ente$e# in t!e #oc5et oo5 inc'"#in t!e e(ce$)t% o+ t!e

#eci%ion &n# t!e o$iin&' co)ie% t!e$eo+ %!&'' e +&%tene# to t!e %&,e

+o'#e$ o+ t!e c&%e &n# )&e# &cco$#in'-.

RULE V

PROCEEDINGS BEFORE THE DIRECTOR

Section 1. (ho %ay Appeal.- An aggrieved party may appeal from the decision

of the Auditor to the Director who has jurisdiction over the agency under audit.

Section 2. )ow Appeal *a'en.- The appeal to the Director shall be taen by

!ling an Appeal "emorandum with the Director# copy furnished the Auditor. $roof

of service of a copy to the Auditor shall be attached to the Appeal "emorandum.

$roof of payment of the !ling fee prescribed under these %ules shall liewise be

attached to the Appeal "emorandum.

Section & . Caption.- The party appealing shall be called the 'Appellant' and

the Auditor who rendered the decision appealed from# as the 'Appellee'.

Section (. (henAppeal *a'en + An Appeal must be !led within si) *+, months

after receipt of the decision appealed from.

Section . ,nterruption of *ime to Appeal.- The receipt by the Director of the

Appeal "emorandum shall stop the running of the period to appeal which shall

resume to run upon receipt by the appellant of the Directors decision.

Section +.Auditor$sAnswer and *ransmittal of Record.- The Director shall#

within !ve *, days after receipt of the Appeal "emorandum# order the Auditor to

submit an Answer together with the entire records of the case including the

/DS/# every page of which shall be numbered at the bottom. The Auditor shall

comply with the order within !fteen *1, days from receipt thereof.

Section 0. &ower of Director on Appeal.- The Director may arm# reverse#

modify or alter the decision of the Auditor. f the Director reverses# modi!es oralters the decision of the Auditor# the case shall be elevated directly to the


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3ommission $roper for automatic review of the Directors decision. The

dispositive portion of the Directors decision shall categorically state that the

decision is not !nal and is subject to automatic review by the 3$.

Section 4. Relief from Accountability.- The Director shall have original

jurisdiction over re5uests for relief from accountability for losses due to fotuitous

events or natural calamities involving amounts in e)cess of one hundred

thousand pesos *$166#666.66, and for losses due to acts of man7 i.e.# theft#

robbery# arson# etc. involving amounts e)ceeding one hundred thousand pesos

*$166#666.66, but not more than !ve hundred thousand pesos *$66#666.66,.

Section 8. &eriod to Decide Case.- The Director shall render his decision on

the case within !fteen *1, days after submission of the complete documents

necessary for evaluation and decision.

Section 16. %otion for Reconsideration !ot Allowed.- The Director shall not

entertain a motion for reconsideration of his decision and any such motion shall

be returned to the movant without action and with the advise for him to !le anappeal instead to the AS9 or 3$ as the case may be# pursuant to %ule : or %ule

: hereof.

RULE VI

PROCEEDINGS BEFORE THE ADUDICATION

AND SETTLEMENT BOARD 8ASBSection 1. Composition of the Ad-udication and Settlement oard AS0.-

The AS9 is hereby reconstituted composed of the Assistant 3ommissioner of the

;egal Services Sector *;SS, as 3hairperson# and the Assistant 3ommissioners of

the


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Section (. Oriinal 1urisdiction.- The AS9 shall e)ercise original jurisdiction

over cases involving the *1, write-o@ of unli5uidated cash advances and dormant

accounts receivable in an amount not e)ceeding ne "illion $esos7 and *2,

re5uests for relief from accountability for losses due to acts of man# i.e. arson#

theft# robbery# etc. involving amounts in e)cess of !ve hundred thousand pesos

*$66#666.66, but not e)ceeding !ve million pesos *$#666#666.66,.

Section . )ow re2uests 3led.- %e5uests for write o@ of accounts or relief from

accountability shall be !led with the AS9 Secretariat under the ce of the

Assistant 3ommissioner of the ;SS# in !ve *, copies. t shall include a complete

citation of the facts of the case# the grounds for the action sought7 laws# rules

and regulations relied upon and shall be accompanied by all documents referred

to in the re5uest and necessary for adjudication of the case.

Section +.Appellate 1urisdiction.- The AS9 shall have appellate jurisdiction

over the decision of the Director in case of disallowances and charges involving

amounts not e)ceeding one million pesos *$1#666#666.66, and over re5uests for

relief from accountability.

Section 0. )ow appeal ta'en.- The appeal to the AS9 shall be taen by !ling

an Appeal "emorandum in !ve *, copies with the AS9 Secretariat under the

ce of the ;SS Assistant 3ommissioner# copy furnished the Director. $roofs of

service of a copy to the Director and of the payment of !ling fee shall be

attached to the Appeal "emorandum.

Section 4 . Caption.- The party appealing shall be called the 'Appellant' and

the Director who rendered the decision appealed from shall be called the

'Appellee'

Section 8. (hen appeal ta'en.- An appeal must be !led within the remainingof the si) *+, months period# after receipt of the decision appealed from.

Section 16. ,nterruption of *ime to Appeal.- The receipt by the AS9 of the

Appeal "emorandum shall stop the running of the period to appeal which shall

resume to run upon receipt by the appellant of the AS9s decision.

Section 11. Director$s Answer and *ransmittal of Record.- The AS9

3hairperson shall# within !ve *, days after receipt of the Appeal "emorandum#

direct the Director to submit an Answer together with the entire records of the

case including an /DS/# every page of which shall be numbered at the bottom.

The Director shall comply with the order within !fteen *1, days from receipt

thereof.

Section 12. &ower of AS on appeal.- The AS9 may arm# reverse# modify or

alter the decision of the Director.

Section 1&. Decision of the AS.- The AS9 shall review the case and render a

decision within !fteen *1, days from receipt of the complete documents

necessary for evaluation and decision.

Section 1(. %otion for Reconsideration !ot Allowed.- The AS9 shall not

entertain a motion for reconsideration of its decision and any such motion shall

be returned to the movant without action and with the advise for him to !le a

petition for review instead to the 3$ pursuant to %ule : hereof.


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Revised Rules of Procedure Coa

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