COA-CAR Procedural Flow PDF

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 - Appeals from NDs/NCs issued by their respective SAs/RSAs/ATLs; and, appeals from decision of their respective SAs/RSAs/ATLs
CGS denying requests for relief from accountability
Person Period within which to
Persons Liable Procedures Specific Office
Responsible accomplish
1 File an Appeal Determine if:
Memorandum providing a) The attachments/annexes indicated in the Appeal are complete; Administrative,
Receiving
proof of sufficient b) Appellee was furnished a copy of the Appeal (Proof of Receipt); Training, Finance, 30 min
Clerk
identification or c) Payment of filing fee; Sector
authorization
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 Five (5) CDs from receipt of
b) Prepare and Issue Order to the Audit Team Concerned (Appellee) to submit an Service Chief, the Administrative Division
Legal Services
Answer together with the entire records of the case including the EDSE Legal Services pursuant to Section 6, Rule
V of the RRPCi
3 Formulate Answer and submit the same together with the entire records of the case Supervising Fifteen (15) CDs from
Audit Group/Team
including the EDSE to the Regional Director Auditor/ Audit receipt of the Order to
Concerned
Team Leader Answerii
RECEIPT OF ANSWER AND COMPLETE DOCUMENTS
4 Stamp “received” and on at least one original Answer from the Audit Team Concerned, Administrative,
Receiving
write down the date, time of receipt and affix the initial of the receiving clerk then give Training, Finance, 1 Hour
Clerk
a copy to the concerned Audit Team Sector
5 Initial Evaluation of the Answer and Documents Received from the ATL to determine if:
5 CDs from receipt of
a) If the documents submitted are complete, proceed to the next step.
Legal Services Action Officer Answer and records of
b) If incomplete, draft Orders/Memoranda to submit lacking
Documents
documents/information.
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 Regional
the entire records of the case to the concerned CDs. Ensure that the Office of the Regional Director; 5 CDs from receipt of the
documentary requirements in Rule V of the RRPC, COA Circular No. 2016-005 or Director; Legal Service Chief, Answer and entire records
COA Memorandum No. 92-751 dated February 24, 1992, as the case may be, Services Legal Services; of the case
are complete and that every page thereof is numbered in continuous sequence. Action Officer
The transmittal communication shall indicate the number of pages consisting
the 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 With 15 CDs from receipt of
Answer and Entire records
regardless of the amount, issue a decision affirming the ND/NC with Regional
of the case (Complete)iii; or,
modification and order the Audit Team concerned to issue a Supplemental Office of the Regional Director;
Two (2) Decisions per
ND. Director; Legal Service Chief,
Month or 12 Decisions at
Services Legal Services;
ii. If the decision of the director lifts/reduces the amount of liability not the end of the semester
Action Officer
exceeding ₱100,000.00, it is NOT subject to automatic review by the COA CP based on the approved
pursuant to COA Resolution No. 2016-023 dated December 22, 2016 OPCR
iii. If the decision of the director lifts/reduces the liability by an amount in
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
Person
Commission Secretariat Procedure Specific Office Period within which to accomplish
Responsible
1 Issue order requiring the Upon Receipt of the Order to submit an Answer, Formulate Regional
COA Regional Within fifteen (15) days from receipt of
Regional Director to Answer and submit the same together with the entire Director; Service
Office, Legal Order to Submit Answer Pursuant to
submit answer relative to records of the case to the Commission Secretary copy Chief/ Action
Services Section 7, Rule VII of RRPC
the Petition for Review furnished the petitioner/s or his /her counsel Officer
ISSUANCE OF THE NOTICE OF FINALITY OF DECISION (NFD) ON THE DECISIONS RENDERED BY THE REGIONAL DIRECTOR

Procedure Specific Office
1 Prepare the Notice of Finality of Decision, notifying the agency head, attention: the chief Regional
accountant, that the decision of the Director has become final and executory, there being no Director;
Office of the
appeal filed within the reglementary period, pursuant to Section 22.2, 22.3 and 22.4 of the Service
Regional Director;
RRSA Chief;
Legal Services Within 30 days from the
Action
expiration of the prescriptive
Officer
period, including the time
2 Serve the NFD to the persons liable or their authorized representative, who shall indicate their
allotted for mailing (15-60 days
printed name and signature and the date of receipt thereof, pursuant to Section 22.5 of the
depending on the location of the
RRSA.
Audit Group/Team Releasing recipient)
concerned Clerk
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.
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:
Not earlier than five (5) days from receipt of NFD
1. Request for the issuance of COA Order of Execution on NFDs
by the Agency head pursuant to Section 23.2,
issued by the Auditor on Auditor’s Decisions which became final Audit Group/Team Audit Team Leader
Chapter V - Finality and Enforcement of Decision
and executory but without settlement within the prescribed Concerned Concerned
of COA Circular No. 2009-006 dated September 15,
period.
2009, Prescribing the use of RRSA)
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
2. Prepare and Issue the COE to enforce settlement of the audit
disallowance/charge by directing the withholding of payment of
Office of the Regional Regional Director; Within 30 CDs from receipt of complete
any money due to the persons liable addressed to the agency
Director; Legal Services Chief; documents from the team (Based on the Legal
head, Attention: the Treasurer/Cashier, and shall indicate the NFD,
Services Action Officer Services DPCR)
the particulars of the decision enforced and the persons liable,
pursuant to Sections 2.1, 23.2.1, and 23.3 of the RRSA
3. Serve the COE to the persons liable or their authorized Not earlier than five (5) days from receipt of NFD
representative, who shall indicate their printed name and by the Agency head pursuant to Section 23.2,
Audit Group/Team
signature and the date of receipt thereof, pursuant to Section 22.5 Releasing Clerk Chapter V - Finality and Enforcement of Decision
concerned
of the RRSA 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
Directed through a a) Subpoena Addressed to the SA/ATL, Service Chief, or any official or employee of this
subpoena duces tecum Commission Receiving
Audit Group/
or other compulsory 1) Stamp Received on the Subpoena Duces Tecum Clerk
Team
processes issued by the 2) Evaluate the Subpoena Duces Tecum, with due regard to the period within which the /Action
Concerned
Courts, the Office of same is required to be complied with; Officer
the Special Prosecutor, 3) Request assistance from the Service Chief, Legal Services, if necessary
the Office of the 4) Upon receipt of Request for assistance from the Audit Team/Audit Group, evaluate the
Ombudsman or any of Subpoena Duces Tecum, with due regard to the period within which the same is required
the latter's Deputies, or to be complied with;
any investigating body 5) Perform/Prepare the following, if necessary:
authorized by law to i. Assist and/or advise the SA/ATL, Service Chief, or any official or employee of this
issue subpoenas Commission to whom the same is directed on the sufficiency and/or responsiveness of Office of the
Within the deadline set
the documents/records/reports/decisions or other information required to be Regional
in the subpoena or
submitted; Director/
Regional upon expiration of no.
ii. Prepare a "Bill of Particulars" or clarificatory letter to the court, etc. for the signature of Service
Office/Legal of days requested for
the SA/ATL, Service Chief, or any official or employee of this Commission where the Chief, Legal
Services time extension, if any
subpoena is vague or does not describe with sufficient particularity the Services/
documents/records/reports/decisions or other information required to be submitted, Action
A
iii. Prepare certification for the signature of the SA/ATL, Service Chief, or any official or Officer
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
6) Submit the documents required in the subpoena to the requesting body. Action
Audit Group/
Officer/
Team
Receiving
Concerned
Clerk
b) Subpoena addressed to the Regional Office
1) Stamp Received on the Subpoena Duces Tecum Within the deadline set
2) Evaluate the Subpoena Duces Tecum, with due regard to the period within which the in the subpoena or
same is required to be complied with; upon expiration of no.
3) Perform/Prepare the following, if necessary: of days requested for
i. Evaluate on the sufficiency and/or responsiveness of the time extension, if any
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, 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 Service within ten (10) days
including the status thereof and of the case upon which the subpoena was issued. Legal Services Chief/Action after the end of each
Officer month
Any person who wishes I. For documents/records/reports/decisions or other information known to be in the custody
to obtain any of a specific Audit Team/group or Regional Office
document/ record/ a) For documents in the custody of the Audit Team/Audit Group
report accomplish part 1) Establish the identity of the requesting party. At least two (2) identification documents
A of the prescribed (IDs), shall be presented.
request form and file 2) Stamp "Received" on the face of each copy of the RF, indicating the date and time of the
the request receipt, including his name and position with his corresponding signature affixed
within fifteen (15)
thereon, and furnish the other copy of the RF to the requesting party. The following shall
working days from the
be considered:
date of receipt thereof,
i. In cases where the RF is received by mail, the date on which said request is actually
pursuant to Section 5
received by the office concerned, shall be considered the date of receipt thereof.
(a), R.A. No. 6713
ii. Where the request is submitted by electronic means, it shall be considered to have Audit Audit Team
B been received on such date as indicated in the "soft" or printed copy of the e-mail Group/Team Leader/
(From date of Receipt
as automatically indicated by the electronic system. For this purpose, the SA/ATL concerned Processor
of RF to Date of Release
concerned shall check/open their e-mails everyday during weekdays.
of Documents)
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.
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 Audit Audit Team
limitations, for approval as follows: Group/Team Leader/ SA/
a) To their respective Cluster Directors for requests for documents/ records/ reports/ Concerned RSA
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
8) Indicate in Part E of the RF his/her action thereon, taking into consideration the Within
comments and/or recommendation of the SA/ATL. The request shall be "Approved" if it five (5)
is found in compliance with the requirements and/or conditions, and is not covered by days from
any of the limitations provided thereof, and shall be returned to the SA/ATL or Service Office of the receipt of
Regional
Chief, for the release of the documents/records/reports/decisions or other information Regional RF from
Director
requested. Director the Audit
9) In case the request is "Disapproved," the Director shall state in the RF the reasons Team/
therefor, and advise the requesting party through registered mail that his request may be Group
appealed to the Sector Head within 15 calendar days from the receipt of the letter.
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 Audit Audit Team
payment of the prescribed fees provided under 4.2.7; or Group/Team Leader/ SA/
ii) Receipt of the Postal Money Order from the requesting party in cases contemplated Concerned RSA
in 4.2.9 of the Resolution
Any person who wishes b) For documents in the custody of the support services
to obtain any 1) Establish the identity of the requesting party. At least two (2) identification documents
document/ record/ (IDs), shall be presented.
Regional Action
report accomplish part 2) Stamp "Received" upon the face of each copy of the RF, indicating the date and time of
Office/ Officers/
A of the prescribed the receipt, including his name and position with his corresponding signature affixed
Support Service
request form and file thereon, and furnish the other copy of the RF to the requesting party. The following shall
Services Chief
the request 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 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,: within fifteen (15)
i. Specific Information/Documents/Records request working days from the
ii. Specific purpose for requesting the documents date of receipt thereof,
iii. photocopy of at least two of the requesting party’s IDs to be attached to the RF. For pursuant to Section 5
this purpose, the Processor shall accomplish Part B.I of the RF (a), R.A. No. 6713
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 (From date of Receipt
other reason and recommend denial of the request of RF to Date of Release
5) The request shall be referred to the Service Chief for appropriate action. 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
COA Regional Action
representative based on the IDs submitted, and administer the oath of the requesting
Office/ Officer/
party or his authorized representative.
Support Service
7) The Service Chief concerned shall submit all requests together with their written
Services Chief
comments and recommendations thereon vis-a-vis the conditions and limitations, for
approval of the Regional Director.
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 COA Regional Regional
requested. Office Director
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.
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
Support Releasing
payment of the prescribed fees provided under 4.2.7; or
Services Clerk
ii. receipt of the Postal Money Order from the requesting party in cases contemplated
in 4.2.9 of the Resolution
II. Where the custody of the documents/records/reports/decisions or other information is Within the deadline set
unknown, the RF shall be filed with the Records Management Division (RMD), General in the subpoena or
Services Office, Administration Sector of the Central Office, or with the Administration, upon expiration of no.
Training and Finance Services (ATFS) of the Regional Office concerned, as the case may be. of days requested for
The request shall be referred to the concerned Audit Team or Regional Office, following the time extension, if any;
Service
foregoing procedures, whichever is applicable or, within fifteen (15)
Legal Services Chief/Action
working days from the
Officer
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
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 Period within which to
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 Request for sufficient identification and inquire about:
relief from Property a) Properties lost or damaged and their corresponding value; Audit Group/ Team
Receiving Clerk
Accountability b) Name of Accountable Officer; and Concerned
c) Name of the agency from which he/she belongs
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
Audit Group/ Team Action Officer/
b) If the documents are complete, Stamp “received” and on at least one
Concerned Receiving Clerk
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
3 a) If the amount subject of the request for relief does not exceed within fifteen (15) days
Audit Team
₱100,000.00, promulgate a decision resolving the request after submission of the
Audit Group/Team Leader/
b) The amount subject of the request for relief exceeds ₱100,000.00, elevate complete documents
Concerned Supervising
the case together with the ATL and SA’s comment and recommendation to necessary for evaluation
Auditor
the Regional Director. and decision
4 Upon Receipt of the request from ATL/SA, determine if the documents submitted within fifteen (15) days
are complete: after submission of the
COA Regional Office, complete documents
Action Officer
a) If the documents are incomplete, return request to the Audit Group/Team Legal Services necessary for evaluation
Concerned for compliance. and decision Pursuant to
b) If found complete Proceed to the next step 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 within fifteen (15) days
five hundred thousand pesos (P500,000.00). for losses due to acts of after submission of the
man; i.e., theft, robbery, arson, etc., issue a decision pursuant to Section complete documents
8 and 9, Rule V of RRPC necessary for evaluation
b) The amount involved for losses due to acts of man, i.e. theft, robbery, and decision Pursuant to
arson, etc., excee6ds Five Hundred Thousand (₱500,000.00), elevate the Section 9, Rule V of RRPC
case together with the Regional Director’s comment and
recommendation to the Commission Proper
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 Legal Services Releasing Clerk
through registered mail
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 Person Period within which to
authorized representative Responsible accomplish
1 File the request with Receive the letter-request
Audit Group/Team Receiving
sufficient identification or 1 hour
Concerned Clerk
authorization
2 Conduct preliminary evaluation of the letter- request and determine if:
a. request indicates disbursement of public funds or contain an issue within the
Audit Group/Team Action
jurisdiction of the Commission;
Concerned Officer
b. signed by the requesting party or official of the concerned govt. agency; and
c. Letter-request has 3 copies.
3 a. If the documents are incomplete, inform the auditee’s representative to
comply with the formalities and procedural requirements. Action
b. If the documents are complete, stamp “Received” on the face of the 1st and Officer
Audit Group/Team
last copy of the letter-request, and write down the date and time of receipt
Concerned
and the receiving clerk affixing his/her initial therein. Give the last copy for Receiving
the requesting party’s file. 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 Audit Team Within fifteen (15)
the matter to court for resolution. Audit Group/Team Leader and working days (WDs) from
iv. Where the matter is best addressed by other agencies or offices Concerned Supervising receipt of complete
v. Where another office (like OGCC or OSG) is bound to render legal service Auditor documents*
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 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
Regional
matter to court for resolution.
Director/ Within 30 CDs from
iv. Where the matter is best addressed by other agencies or offices
Regional Office/ Legal receipt of complete
v. Where another office (like OGCC or OSG) is bound to render legal service to
Legal Services Services/ documents from the team
the requesting office.
Action **
vi. Where the query contains incomplete information;
Officer
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.
** 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
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  Certification from the Securities and Exchange Commission that the Corporation is no longer
National Statistics Office) active
 Certification from the Department of Trade and Industry that the debtor  In case of fund transfer, the unliquidated amount after reconciliation shall be supported by
has no registered business certification by the Chief Accountants and approved by the Heads of the source and implementing
 Certificate of no residence in the barangay of the municipality/city of last entities that the fund was utilized for the purpose, and certification from the recipient that the
known address 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 Period within which to
Procedure Specific Office Person Responsible
Entity accomplish
File the request for Examine request for write off to determine if the documents in support of the
authority to write-off write-off are COMPLETE as required under COA Circular No. 2016-005 dated
dormant receivable December 19, 2016
accounts, unliquidated a) If the Documents are incomplete, inform the accountable
cash advances, and fund officer/counsel/ representative to comply with the formalities and Audit Group/Team Receiving Clerk/ within 15 working days from
1
transfers procedural requirements concerned Action Officer receipt thereof
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
a) Decide on the requests for authority to write off for amounts not exceeding
Audit Group/Team Audit Team Leader/ within 15 working days from
₱100,000.00 per accountable officer/debtor/government entity and by
concerned Supervising Auditor receipt thereof
account
2 b) For amounts exceeding ₱100,000.00 per accountable officer/debtor/
government entity and by account, forward the entire records of the Audit Group/Team Audit Team Leader/ within 15 working days from
requests to the CD/RD, together with their comments and concerned Supervising Auditor receipt thereof
recommendations.
a) Review the entire records of the requests and shall decide on amounts Regional Regional Director/
within 15 working days from
involving more than ₱100,000.00 but not exceeding ₱1,000,000.00 per Office/Legal Service Chief/Action
receipt thereof
accountable officer/debtor/government entity and by account Services Officer
3
b) For amounts exceeding ₱1,000,000.00 per accountable officer/debtor/ Regional Regional Director/
within 15 working days from
government entity and by account, forward the entire records of the Office/Legal Service Chief/Action
receipt thereof
requests together with his/her recommendation to the AC of the Sector Services Officer
Review the entire records of the requests and shall decide on amounts Assistant
exceeding ₱1,000,000.00 per accountable officer/debtor/ government entity and Commissioner of
by account the NGS, CGS or
Assistant within 15 working days from
4 LGS who has
Commissioner receipt thereof
jurisdiction over
the government
entity
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
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
Persons responsible or Person Period within which
authorized representative Responsible to accomplish
1 File request for Examine the request and determine if the following documents are submitted:
Concurrence of Retainer i. Notarized Retainers Contract between the concerned government agency and the
Contract of Private private lawyer;
Lawyers ii. OSG or OGCC conformity and acquiescence
iii. Board Resolution of the concerned government agency 1 Hour
Concerned Clerk
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.
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 Audit Team
recommendations, to the Regional Director. Leader; Within fifteen (15)
Supervising working days (WDs)
Audit Group/ Team
Auditor; from receipt of
Concerned
Regional complete
Supervising documents*
Auditor
3 Evaluate the forwarded request for concurrence of retainer contract of private lawyers with Regional
Within fifteen (15)
relevant documents, and Comments and Recommendation of the Audit Team/Group Director;
Office of the WDs from receipt of
Concerned. Require Additional Documents and Information, if necessary. Service Chief
Regional CRs and complete
– Legal
Director/Legal documents from the
Upon receipt of the complete set of documents, elevate the same with the Director’s Services;
Services concerned Audit
comments and recommendation to the Assistant Commissioner, Legal Services Sector (LSS), Action
team*
this Commission. Officer
* 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
(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.
Period within which to
Commission Secretariat Procedure Specific Office Person Responsible
accomplish
1 Require comment and recommendation Evaluate the request.
from the appropriate Cluster/ Regional Director; Within 15 days from
Regional Office/
Regional Office, if not court adjudicated If additional Information or documents necessary, require the Audit Service Chief; receipt of complete
Legal Services
claim pursuant to Section 2 (g), Rule VIII Team/ Agency concerned to submit the same Action Officer documents
and Section 2, Rule X of RRPC.
2 If the documents and information are complete, or when additional
Regional Director; Within 15 days from
documents required from the audit team or agency concerned were Regional Office/
Service Chief; receipt of complete
received, evaluate the request and return the same, together with the Legal Services
Action Officer documents
comments and recommendations, to the Commission Secretary
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)
Persons responsible or Person Period within which to
authorized representative Responsible accomplish
File request to settle the Examine the request for installment payment and determine if the following
disallowance in documents are submitted:
installment basis with
sufficient identification or a) Request for installment payment
authorization. b) Written authority, if Head of Agency or Authorized Officials
c) Proposed installment
1.
1.a If the documents are incomplete, inform the requester /Authorized Concerned Clerk
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
Evaluate the request for installment payment and relevant documents and verify Action
the same if compliant with the requirements under COA Resolution No. 2017-021 Officer;
Within fifteen (15)
dated November 03, 2017. Require additional documents and information, if Audit Team
Audit Group/ Team working days(WD) from
2 necessary. Leader;
Concerned receipt of complete
Formulate comments and recommendation and forward the same to the Supervising
documents*
Regional Office, through the Supervising Auditor, with the following Auditor;
information/documents; Regional
a) NDs, NFDs, COEs Supervising
b) NSSDCs for partial settlements made, if applicable Auditor
c) Proof of the term of requesting officer/employee, if fixed.
a) Evaluate the forwarded Request for Installment Payment with relevant Regional
documents, and comments and recommendation of the Audit Team/Group Director;
Within fifteen (15) WDs
Concerned. Require Additional Documents and Information, if necessary. Office of the Service
from receipt of CRs and
b) Formulate comments and recommendation and elevate the same with the Regional Chief –
3 complete documents
forwarded documents to the PLO, LSS, this Commission. Director/Legal Legal
from the concerned Audit
Services Services;
team*
Action
Officer
* 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
(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 citizendesk@coa.gov.ph
 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.
COA as disciplining authority or
any Authoritative bodies (CSC, Procedure Specific Office
OMB)
Directs the concerned Region 1. Stamp “Received” on the face of the complaint, writing down the date,
Receiving
having jurisdiction over the time of receipt and the name of receiving clerk affixing his/her initial.
Clerk
complained personnel, to create ATFS
/Action
a time and conduct a fact-finding 2. Forward the Order/Request to the Office of the Regional Director (In
Officer
investigation sealed envelope)
3. Refer to the Legal Services and Issue office Order to Conduct a fact finding Office of the Regional
investigation Regional Director 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
Action Within the deadline set
by mail or personal service Legal Services
Officer in the Office Order
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
6. Review the Fact-Finding Investigation Report and provide corrections,
Service
inputs or addendum Legal Services
Chief Within 60 days from
7. Submit to the Regional Director for Final Review
receipt of Report based
8. Final review of the Fact-finding investigation Report Service
Office of the in the DPCR
9. Approves the final Investigation Report and submit to the requesting Chief/Action
Regional Director
authority 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.
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
Person
Complainant Procedure Specific Office Period within which to accomplish
Responsible
Files a complaint with the 1. Stamp on the first page of the document the date, time of filing
CODI, through the COA and the name of receiving clerk affixing his/her initial, and place Receiving
Regional GAD Secretariat the same inside an envelope marked "CONFIDENTIAL", and ATFS Clerk /Action 30 min
immediately transmit to the CODI the sealed envelope containing Officer
the documents.
2. Upon receipt of a complaint that is sufficient in form and
Presiding
substance, refer the complaints to the Legal Services (LS) in the CODI 1 day
Officer
Regional Offices, for the conduct of a fact-finding inquiry thereon.
3. Conduct of a fact-finding inquiry Ten 10 Working Days (WD). (5 WDs
Service
for fact finding inquiry and 5WDs
Legal Services Chief/Action
submission of Fact-Finding Report
Officer
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 Presiding
CODI 2 WDs
formal charge if it finds that a prima facie case exists, or the Officer
dismissal of the complaint in the absence thereof.
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 Office of the
Chairperson
oath within seventy-two (72) hours from receipt thereof, an advice Chairperson
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.
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 GAD GAD
Regional Office shall assign a case number to it which shall be used
Committee Secretariat
to identify all documents and pleadings filed therein.
7. Issue the formal charge to the Respondent.
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 Concerned within 72 hours from receipt
Respondent
deemed to have waived his/her right thereto and the case may be Office/Sector/ Team thereof
decided based on available records.
9. Conduct of Formal Investigation
a) If not waived, or if waived by the Respondent but CODI deems Conducted not earlier than five (5)
that such investigation is necessary to decide the case calendar days nor later than I0
judiciously. calendar days from receipt of the
b) Upon waiver by the respondent to a formal investigation, the respondent's answer.
CODI shall evaluate the case on the basis of the pleadings
submitted by the parties. Investigation shall be finished
CODI CODI
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
5 days after the conclusion of the
facts established during the investigation, the findings and the CODI CODI
formal investigation
evidence supporting said findings, together with the complete
records of the case
11. Furnish the members of the CP with the complete records of the
case, systematically and chronologically arranged and securely
LAO, LSS
bound to prevent loss, as well as a table of contents, together with
the proposed decision, for review.
12. Render decision on the case. Commission 30 days from receipt of proposed
COA CP
Proper 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
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 Evaluate the request. If additional Information
Regional Office/
Negotiated Sale, pursuant to or documents necessary, require the Audit
Audit Team Receiving Clerk Within 15 days from receipt
Section 4, Rule VIII of RRPC Team concerned or the Agency to submit the
Concerned
same
2 If the documents and information are complete,
or when additional documents required from
Regional Office/
the Audit Team or Concerned LGU were Within 15 days from receipt of
Audit Team Receiving Clerk
received, evaluate the request and return the complete documents
Concerned
same, together with the comments and
recommendations, to the Commission Secretary
COMMISSION ON AUDIT - CAR
TRAINING SERVICES – PROCEDURAL FLOW
SPECIFIC OFFICE/ RESPONSIBLE MAXIMUM
REQUESTING PARTY PROCEDURES
PERSON 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 Receive the application/nomination form Receiving Section, Administration, Training 5 minutes
courses are listed, the schedule and the & Finance Services (ATFS), COA Regional
requirements are posted. Download the Office
application form and submit the same to
COA Regional Office (COA CAR RO) either (Telefax Nos. 074-422-2370 & 422-0827
through mail, email or fax. Email Ad:
Commissiononauditcar@gmail.com
carcoa2014@gmail.com
Evaluate the application if the applicant meets the Regional Training Unit, COA CAR RO
requirements.
Training Officer
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.
2. Pay training fee Pay training fee to the COA Cashier or at the venue of COA CAR Regional Office or at the venue of 10 minutes
the seminar during the conduct of the training. the seminar
When paying, indicate the receipt of confirmation Regional Cashier

letter, title of the course and date of schedule.
SPECIFIC OFFICE/ RESPONSIBLE MAXIMUM
REQUESTING PARTY PROCEDURES
PERSON 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 Receive the letter-request Receiving Section, Administration, 5 minutes
customized training program for its personnel. Training & Finance Services (ATFS), COA
The Receiving Officer forwards said request to the Office Regional Office
of the Regional Director
Evaluate the request and prepare the necessary Regional Training Unit, ATFS 5 days
clearances/communication to COA Central Office for the
authority to conduct said requested course. Office of the Regional Director
2. Pay the course design fee and training fees for Prior to the start of the conduct of training program, Regional Training Unit, ATFS 1 hour
participants. require the requesting agency to 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 The Office Cashier will issue Official Receipt upon Office of the Regional Director
receipt of payment.

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COMMISSION ON AUDIT - CORDILLERA ADMINISTRATIVE REGION

Who May File:

Person Period within which to

Procedure Specific Office Person Responsible Period within which to accomplish

Who May File/Issue:

Covering Rules and Regulations:

a) If the amount subject of the request for relief from accountability is in

REQUEST FOR LEGAL OPINION

Who May File:

4 Evaluate the request and determine the ff:

i. Where the issue does not arise from audit

b) If the audit issue is covered by precedent, not involving novel, difficult or

a) Deny the request based on the following grounds:

Who May File:

FILING OF REQUEST FOR CONCURRENCE OF RETAINER CONTRACT OF PRIVATE LAWYERS

Who May File:

FILING OF PETITION FOR MONEY CLAIM WITH THE COMMISSION PROPER

Who May File:

REQUEST FOR INSTALLMENT PAYMENT TO SETTLE THE ND/NC

Who May File:

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

Who May File/Issue:

Who May File/Issue:

Who May File:

Who may request: A government officer/employee

When paying, indicate the receipt of confirmation Regional Cashier

Who may file: A government agency

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