2009 COA RULES OF PROCEDURE 8.

Charge - inclusion or addition to an accountability pertaining to the

RULE I assessment, appraisal or collection of revenues, receipts and other
INTRODUCTORY PROVISIONS incomes such as those arising from under-appraisal, under-
Section 1. Title. - These rules shall be known and cited as the "2009 Revised assessment or under-collection
Rules of Procedure of the Commission on Audit."
9. COA Order of Execution (COE) – a written instruction to withhold
Section 2. Applicability. - These Rules shall govern the pleadings and payment of salary and other money due to persons liable, for the
practice in the Commission on Audit in all matters, actions and proceedings
settlement of their liability
originally acted upon by or appealed to it in the exercise of its quasi-judicial
function, including administrative cases. 10. Commission - the Commission on Audit
Section 3. Construction. - These Rules shall be liberally construed in order 11. Commission Proper (CP) - the Chairman and the two
to effectively carry out the power, authority and duty of the Commission on
Commissioners. In case any member of the CP has not been
Audit as vested upon it by the Constitution and the existing laws, and to
achieve just, timely and inexpensive determination and disposition of any appointed and assumed his functions, the incumbent members shall
matter or case before it. be deemed the CP
Section 4. Meaning of Words. - Whenever used in these Rules, the words or 12. Commissioner - a Commissioner of the Commission on Audit
terms below shall have the meaning indicated:
13. Director - the head of a Central Office Audit Cluster in the National,
1. Accounts - the bookkeeping records, including journals, ledgers, Local or Corporate Sector, or of a Regional Office of the
vouchers, and other supporting papers; a detailed statement of items Commission
of debits and credits
14. Disallowance - the disapproval in audit of a transaction, either in
2. Adjudication and Settlement Board (ASB) – a body composed of whole or in part. The term applies to the audit of disbursements as
Assistant Commissioners authorized to exercise adjudication distinguished from "charge" which applies to the audit of revenues/
functions receipts
3. Appeal – the process of elevating to a higher authority as provided in 15. Government agency or agency of the government or agency - any
these Rules any decision order or ruling of the Commission or any of department, bureau or office of the National Government, or any of
its duly authorized representatives its branches and instrumentalities or any local government unit, as
4. Appellant - the party who appeals the final order or decision of the well as any government-owned or controlled corporation, including
Auditor, Director or the Adjudication and Settlement Board (ASB) its subsidiaries, or other self-governing board or commission of the
government
5. Appellee - the Auditor, Director, or ASB whose order or decision is
the subject of the appeal 16. Interlocutory order - an order issued by the Commission Proper or
any of its Members, other than the final decision
6. Auditor - the head of an auditing unit, group, or team of the
Commission on Audit 17. Member - the Chairman or a Commissioner

7. Chairman - the Chairman of the Commission on Audit or Presiding 18. Money claim - a demand for payment of a sum of money,
Officer of the Commission Proper reimbursement or compensation arising from law, or contract due
from or owing to a government agency;
 19. Notice of Finality of Decision (NFD) – a written notification that a accounts of the Government, and for such period as may be provided by law,
decision of the Commission on Audit has become final and preserve the vouchers and other supporting papers pertaining thereto.
executory The Commission shall have exclusive authority subject to the limitations in
Article IX of the Constitution, to define the scope of its audit and
20. Petitioner - the party who submits a money claim or who appeals the examination, establish the techniques and methods required therefor, and
final order or decision of the Director or the ASB to the Commission promulgate accounting and auditing rules and regulations including those for
Proper; the prevention and disallowance of irregular, unnecessary, excessive,
extravagant, or unconscionable expenditures, or uses of government funds
21. Record of the case - consists of the pleadings, documents and papers and properties.
filed with the Commission, which support the decision or action
Specifically, such jurisdiction shall extend over but not be limited to the
subject of appeal. In case of audit disallowances/charges, the papers following cases and matters:
shall include certified true copies of the notice of suspension, notice
1. Disallowance of expenditures or uses of government funds and
of disallowance/charge and the pertinent working papers and
relevant evidence; properties found to be illegal, irregular, unnecessary, excessive,
extravagant or unconscionable;
22. Respondent - in administrative cases, the term refers to an employee
2. Money claims due from or owing to any government agency;
of the Commission charged with offenses punishable under Civil
Service laws. In cases of petitions or money claims, the term refers 3. Determination of policies, promulgation of rules and regulations,
to the party required to answer the petition; and prescription of standards governing the performance by the
Commission of its powers and functions;
23. Secretary - the head of the Commission Secretariat.
4. Resolution of novel, controversial, complicated or difficult questions
of law relating to government accounting and auditing;
RULE II
5. Charges made in the audit of revenues and receipts resulting from
JURISDICTION AND POWERS OF THE COMMISSION ON AUDIT
under-appraisal, under-assessment or under-collection;
Section 1. General jurisdiction. - The Commission on Audit shall have the
power, authority, and duty to examine, audit and settle all accounts 6. Audit of the books, records and accounts of public utilities as
pertaining to the revenues and receipts of, and expenditures or uses of funds provided by law;
and property, owned or held in trust by, or pertaining to the Government, or
any of its subdivisions, agencies, or instrumentalities, including government- 7. Visitorial power over non-governmental organizations (1) subsidized
owned and controlled corporations with original charters, and on a post-audit by the government, (2) those required to pay levies or government
basis: (a) constitutional bodies, commissions and offices that have been share, (3) those funded by donations through the government, (4)
granted fiscal autonomy under the Constitution; (b) autonomous state those for which government has put up a counterpart fund, or (5)
colleges and universities; (c) other government-owned or controlled those entrusted with government funds or properties;
corporations and their subsidiaries; and (d) such non-governmental entities
receiving subsidy or equity directly or indirectly, from or through the 8. Authorization and enforcement of the settlement of accounts
government, which are required by law or the granting institution to submit subsisting between agencies of the government;
to such audit as a condition of subsidy or equity. However, where the internal
control system of the audited agencies is inadequate, the Commission may 9. Compromise or release in whole or in part, of any settled claim or
adopt such measures, including temporary or special pre-audit, as are liability to any government agency;
necessary and appropriate to correct the deficiencies. It shall keep the general
 10. Power to require the submission of papers relative to government Section 5. Entities within the jurisdiction of the Commission. - The
obligations; authority and powers of the Commission to examine, audit and settle all
accounts extend to the following entities:
11. Opening and revision of settled accounts;
1. National Government, its departments, bureaus, agencies and
12. Retention of money due to a person for satisfaction of his offices, including Philippine embassies, consulates and other
indebtedness to the government; foreign-based government agencies;
13. Seizure by the Auditor of the office of the local treasurer found to 2. Local government units, their agencies, and other instrumentalities;
have a shortage in cash;
3. Government-owned and/or controlled corporations and their
14. Checking and audit of all property or supplies of the government subsidiaries;
agency;
4. Constitutional bodies, commissions and offices that have been
15. Constructive distraint of property of any accountable officer with granted fiscal autonomy under the Constitution;
shortage in his accounts upon a finding of a prima facie case of
5. Autonomous state colleges and universities;
malversation of public funds or property against him;
6. Public Utilities and Franchise grantees for rate determination and
16. In coordination with appropriate legal bodies, collection of
franchise tax;
indebtedness found to be due a government agency in the settlement
and adjustment of its accounts by the Commission 7. Non-governmental entities subsidized by the government, those
Section 2. The powers and functions of the Chairman as Chief Executive funded by donations through the government, those required to pay
Officer. - As Chief Executive Officer of the Commission, the Chairman shall levies or government share, and those which the government has put
(1) control and supervise the general administration of the Commission, (2) up a counterpart fund, or those funded by the government; and
direct and manage the implementation and execution of policies, standards,
rules and regulations promulgated by the Commission, and (3) control and 8. Such other entities as may be provided by law to be under COA’s
supervise the audit of highly technical or confidential transactions or jurisdiction.
accounts of any government agency.
The two (2) Commissioners may assist in the general administration of the
Commission, upon proper delegation by the Chairman. RULE III
ORGANIZATIONAL STRUCTURE OF THE COMMISSION
Section 3. Powers, functions and duties of Auditors as representatives of PROPER AND HOW IT TRANSACTS BUSINESS
the Commission. - The Auditors shall exercise such powers and functions as
provided by law and as may be authorized by the Commission in the Section 1. The Commission Proper. - (1) For purposes of these rules and as a
examination, audit and settlement of the accounts, funds, financial component of the organizational structure of the Commission, the Chairman
transactions and resources of the agencies under their respective audit and the two Commissioners shall together be known as the Commission
jurisdiction. Proper and as such shall be distinguished from the other components of the
Commission consisting of the central and regional offices subsisting or
Section 4. Appellate Jurisdiction. - The Directors shall have appellate which may hereinafter be created. (2) The Commission Proper shall sit as a
jurisdiction over decisions of Auditors in accordance with these Rules. body to determine policies, promulgate rules and regulations, and prescribe
Decisions of the Directors may be appealed to the ASB or to the Commission standards governing the performance by the Commission of its powers and
Proper as the case may be. functions. (3) The Chairman shall act as the presiding officer of the
Commission Proper and the Chief Executive Officer of the Commission.
Section 2. Regular session. - The Commission Proper shall hold its regular 11. To exercise such other powers and duties as are vested upon him by
sessions at the Commission Proper Board Room, COA Central Office, law or by the Commission Proper.
Quezon City, every Tuesdays and Thursdays without need of call, unless it
decides otherwise. Section 6. Powers and duties of the two (2) Commissioners. - As members
of the Commission Proper, the powers and duties of the two (2)
Section 3. Special session. - Whenever public interest requires, the Chairman Commissioners shall include the following:
on his own initiative or upon recommendation of any of the two
Commissioners may call a special session at the time and place designated by 1. To attend, participate in the deliberations of, and vote during all
the Commission Proper. regular and special sessions of the Commission Proper where any
Section 4. Quorum and voting. - The Commission Proper shall decide by a case, issue, or matter within its jurisdiction is under consideration;
majority vote of all its members any case or matter brought before it within
2. To recommend to the Chairman the inclusion in the agenda of any
sixty (60) days from the date of its submission for decision or resolution. A
case or matter is deemed submitted for decision or resolution upon the filing case or matter deemed appropriate in the performance of his
of the last pleading, brief or memorandum required by these Rules or by the function;
Commission Proper.
3. To sign interlocutory orders, resolutions or ruling in cases and
Section 5. Powers and duties of the Chairman as Presiding Officer. - As matters assigned to them for study and reporting;
Presiding Officer, the powers and duties of the Chairman when discharging
his functions in actions or proceedings before the Commission Proper shall 4. To require the appearance of any official or employee of the
include the following: Commission in order to obtain information pertinent to a case
1. To issue calls for the special sessions of the Commission Proper; assigned to him, the formulation of policy and the promulgation of
accounting and auditing rules and regulations, or to direct the
2. To approve the agenda for the sessions of the Commission Proper; submission of any document, report, or record in the possession of
3. To preside over the sessions of the Commission Proper; such official or employee; and
4. To participate in the deliberations of and vote during all regular and 5. To exercise such other powers as are vested upon him by law or by
special sessions of the Commission Proper where any case issue or specific provisions of these Rules.
matter within its jurisdiction is under consideration; Section 7. The Commission Secretary. - The duties and functions of the
5. To preserve order and decorum during the session; Commission Secretary shall include the following:

6. To decide all questions of order by any Member; 1. To prepare the agenda for the sessions of the Commission Proper
based on the priority set by it;
7. To summon the parties to a case brought before the Commission
Proper for resolution; 2. To prepare and keep the minutes of all sessions, hearings and
conferences of the Commission Proper;
8. To issue subpoena and subpoena duces tecum;
3. To receive all communications for action of the Commission Proper
9. To administer oaths and otherwise take testimony in any and determine compliance of appellant/petitioner with the required
investigation or inquiry on any matter within the jurisdiction of the payment of filing fee prior to referral to the Legal Services Sector or
Commission; to other concerned Office as the case may be;
10. To sign interlocutory orders, resolutions or ruling in cases not yet
assigned to a Member;
 4. To keep a Docket wherein he shall enter in chronological order the Section 3. Responsibility to Obtain Sufficient Evidence. - The Auditor shall
cases and the proceedings thereon and a Book of Decisions which obtain, sufficient evidence to provide an appropriate factual bases for his
opinions, conclusions, judgments and recommendations. He shall likewise be
shall contain the original copy of the decisions or resolutions responsible for safeguarding the evidence needed to support his findings
rendered by the Commission Proper in the order of their dates; which may include (1) physical evidence such as the thing itself or sample
5. To maintain for the Commission Proper a file of all Supreme Court thereof which is subject of the investigation or audit observation; (2)
testimonial evidence such as sworn statements from witnesses, depositions
Decisions involving the COA; and
and signed interview notes; (3) documentary evidence consisting of letters,
6. To perform such related functions as may be authorized by law or contracts, reports, photographs, extracts from books of accounts, invoices,
regulations or upon instruction of the Commission Proper. receipts, and computer print-outs; (4) analytical evidence such as analysis
sheets/working papers prepared; and (5) electronic evidence such as e-mail,
Section 8. Assistance to the Commission Proper. - The Commission Proper text messages or multimedia messages.
may request the assistance of the Assistant Commissioners, and the Directors
of the Central and Regional Offices in the performance of its adjudicatory The technicalities of law and the rules governing the admissibility and
functions, in cases or matters related to the latter’s respective functions and sufficiency of evidence obtaining in the courts of law shall not strictly apply.
responsibilities. Section 4. Audit Disallowances/Charges/Suspensions. - In the course of the
Section 9. Power to issue subpoena and subpoena duces tecum. - The audit, whenever there are differences arising from the settlement of accounts
Chairman or any Commissioner of the Commission, the Assistant by reason of disallowances or charges, the auditor shall issue Notices of
Commissioners, the Central Office Directors, the Regional Directors, the Disallowance/Charge (ND/NC) which shall be considered as audit decisions.
Auditors of any government agency, and any other official or employee of Such ND/NC shall be adequately established by evidence and the
the Commission specially deputed in writing by the Chairman for the conclusions, recommendations or dispositions shall be supported by
purpose shall, in compliance with the requirement of due process, have the applicable laws, regulations, jurisprudence and the generally accepted
power to summon the parties to a case brought before the Commission for accounting and auditing principles. The Auditor may issue Notices of
resolution, issue subpoena and subpoena duces tecum, administer oaths, and Suspension (NS) for transactions of doubtful legality/validity/propriety to
otherwise take testimony in any investigation or inquiry on any matter within obtain further explanation or documentation.
the jurisdiction of the Commission. Section 5. Relief from Accountability. - The auditor shall act on requests for
relief from accountability for losses due to fortuitous events or natural
calamities, or due to acts of man, i.e. theft, robbery, arson, etc. involving
RULE IV amounts not exceeding one hundred thousand pesos (P100,000.00). The
PROCEEDINGS BEFORE THE AUDITOR action of the auditor shall be deemed an audit decision.
Section 1. Auditors as representatives of the Commission. - The Auditors Section 6. Number of Copies and Distribution. - The ND, NC, NS or other
shall exercise such powers and functions as may be authorized by the order or decision of the Auditor shall be prepared in such number of copies
Commission in the examination, audit and settlement of the accounts, funds, as may be necessary for distribution to the following: (1) original copy-to the
financial transactions, and resources of the agencies under their respective head of agency being audited; (2) duplicate copy-to the Auditor for his
audit jurisdiction. record; (3) other copies to the agency officials directly affected by the results
of the audit and from whom specified action or a response from the results of
Section 2. Role of the Auditor. - The Auditor shall maintain complete audit is expected as may be provided by law or the pertinent rules and
independence and exercise professional care and be guided by applicable regulations of the Commission.
laws, regulations and the generally accepted principles of auditing and
accounting in the performance of the audit work as well as in the preparation Section 7. Service of Copies of ND/NC/NS, Order or Decision. - The ND,
of audit and financial reports. NC, NS, order, or decision shall be served to each of the persons
liable/responsible by the Auditor, through personal service, or if not
practicable through registered mail. In case there are several payees, as in the Section 7. Power of Director on Appeal. - The Director may affirm, reverse,
case of a disallowed payroll, service to the accountant who shall be modify or alter the decision of the Auditor. If the Director reverses, modifies
responsible for informing all payees concerned, shall constitute constructive or alters the decision of the Auditor, the case shall be elevated directly to the
service to all payees listed in the payroll. Commission Proper for automatic review of the Directors’ decision. The
Section 8. Finality of the Auditor’s Decision. - Unless an appeal to the dispositive portion of the Director’s decision shall categorically state that the
Director is taken, the decision of the Auditor shall become final upon the decision is not final and is subject to automatic review by the CP.
expiration of six (6) months from the date of receipt thereof. Section 8. Relief from Accountability. - The Director shall have original
Section 9. Motion for Reconsideration Not Allowed. - The Auditor shall not jurisdiction over requests for relief from accountability for losses due to
entertain a motion for reconsideration of his audit decision, and any such fotuitous events or natural calamities involving amounts in excess of one
motion shall be returned to the movant without action and with the advise for hundred thousand pesos (P100,000.00) and for losses due to acts of man; i.e.,
him to file an appeal instead to the Director pursuant to Rule V hereof. theft, robbery, arson, etc. involving amounts exceeding one hundred
thousand pesos (P100,000.00) but not more than five hundred thousand pesos
(P500,000.00).

RULE V Section 9. Period to Decide Case. - The Director shall render his decision on
PROCEEDINGS BEFORE THE DIRECTOR the case within fifteen (15) days after submission of the complete documents
necessary for evaluation and decision.
Section 1. Who May Appeal. - An aggrieved party may appeal from the
decision of the Auditor to the Director who has jurisdiction over the agency Section 10. Motion for Reconsideration Not Allowed. - The Director shall
under audit. 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
Section 2. How Appeal Taken. - The appeal to the Director shall be taken by him to file an appeal instead to the ASB or CP as the case may be, pursuant
filing an Appeal Memorandum with the Director, copy furnished the Auditor. to Rule VI or Rule VII hereof.
Proof of service of a copy to the Auditor shall be attached to the Appeal
Memorandum. Proof of payment of the filing fee prescribed under these
Rules shall likewise be attached to the Appeal Memorandum.
RULE VI
Section 3 . Caption. - The party appealing shall be called the "Appellant" and PROCEEDINGS BEFORE THE ADJUDICATION
the Auditor who rendered the decision appealed from, as the "Appellee". AND SETTLEMENT BOARD (ASB)
Section 4. When Appeal Taken - An Appeal must be filed within six (6) Section 1. Composition of the Adjudication and Settlement Board (ASB). -
months after receipt of the decision appealed from. The ASB is hereby reconstituted composed of the Assistant Commissioner of
Section 5. Interruption of Time to Appeal. - The receipt by the Director of the Legal Services Sector (LSS) as Chairperson, and the Assistant
the Appeal Memorandum shall stop the running of the period to appeal Commissioners of the National Government Sector, Corporate Government
which shall resume to run upon receipt by the appellant of the Director’s Sector and Local Government Sector as Members. Whenever the subject
decision. under consideration involves engineering/technical or accounting matters, the
Assistant Commissioners of the Special Services Sector or Government
Section 6. Auditor’s Answer and Transmittal of Record. - The Director Accountancy Sector, respectively, shall sit as members of the ASB. The LSS
shall, within five (5) days after receipt of the Appeal Memorandum, order the Assistant Commissioner shall notify them accordingly.
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. Section 2. How the ASB Transacts Business. - The ASB shall act as a body
The Auditor shall comply with the order within fifteen (15) days from receipt to render decisions on matters within its jurisdiction. The LSS Assistant
thereof. Commissioner shall act as presiding officer of the meetings of the ASB
which shall be held at least once a month. The ASB shall meet every first
Wednesday of the month, or as often as necessary in the public interest or Section 10. Interruption of Time to Appeal. - The receipt by the ASB of the
upon recommendation of any of the members. Appeal Memorandum shall stop the running of the period to appeal which
Section 3. ASB Secretariat. - The LSS Assistant Commissioner shall shall resume to run upon receipt by the appellant of the ASB’s decision.
designate a senior staff of the Office of the General Counsel to serve as head Section 11. Director’s Answer and Transmittal of Record. - The ASB
of the ASB Secretariat who shall be responsible for the receipt and issuance Chairperson shall, within five (5) days after receipt of the Appeal
of all communications of the ASB, the preparation of the agenda and minutes Memorandum, direct the Director to submit an Answer together with the
of its meetings, the maintenance of ASB records, and such other related entire records of the case including an EDSE, every page of which shall be
functions as may be authorized by regulations or upon instruction of the ASB numbered at the bottom. The Director shall comply with the order within
Chairperson. fifteen (15) days from receipt thereof.
Section 4. Original Jurisdiction. - The ASB shall exercise original Section 12. Power of ASB on appeal. - The ASB may affirm, reverse,
jurisdiction over cases involving the (1) write-off of unliquidated cash modify or alter the decision of the Director.
advances and dormant accounts receivable in an amount not exceeding One Section 13. Decision of the ASB. - The ASB shall review the case and render
Million Pesos; and (2) requests for relief from accountability for losses due a decision within fifteen (15) days from receipt of the complete documents
to acts of man, i.e. arson, theft, robbery, etc. involving amounts in excess of necessary for evaluation and decision.
five hundred thousand pesos (P500,000.00) but not exceeding five million
pesos (P5,000,000.00). Section 14. Motion for Reconsideration Not Allowed. - The ASB shall not
entertain a motion for reconsideration of its decision and any such motion
Section 5. How requests filed. - Requests for write off of accounts or relief shall be returned to the movant without action and with the advise for him to
from accountability shall be filed with the ASB Secretariat under the Office file a petition for review instead to the CP pursuant to Rule VII hereof.
of the Assistant Commissioner of the LSS, in five (5) copies. It shall include
a complete citation of the facts of the case, the grounds for the action sought;
laws, rules and regulations relied upon and shall be accompanied by all
documents referred to in the request and necessary for adjudication of the RULE VII
case. PETITION FOR REVIEW TO THE COMMISSION PROPER
Section 6. Appellate Jurisdiction. - The ASB shall have appellate Section 1. Who May Appeal and Where to Appeal. - The party aggrieved by
jurisdiction over the decision of the Director in case of disallowances and a decision of the Director or the ASB may appeal to the Commission Proper.
charges involving amounts not exceeding one million pesos (P1,000,000.00) Section 2. How Appeal Taken. - Appeal shall be taken by filing a Petition
and over requests for relief from accountability. For Review in five (5) legible copies, with the Commission Secretariat, a
Section 7. How appeal taken. - The appeal to the ASB shall be taken by copy of which shall be served on the Director or the ASB who rendered the
filing an Appeal Memorandum in five (5) copies with the ASB Secretariat decision. Proof of service thereof shall be attached to the petition together
under the Office of the LSS Assistant Commissioner, copy furnished the with the proof of payment of the filing fee prescribed under these Rules.
Director. Proofs of service of a copy to the Director and of the payment of Section 3. Period of Appeal. - The appeal shall be taken within the time
filing fee shall be attached to the Appeal Memorandum. remaining of the six (6) months period under Section 4, Rule V, taking into
Section 8 . Caption. - The party appealing shall be called the "Appellant" and account the suspension of the running thereof under Section 5 of the same
the Director who rendered the decision appealed from shall be called the Rule in case of appeals from the Director’s decision, or under Sections 9 and
"Appellee" 10 of Rule VI in case of decision of the ASB.
Section 9. When appeal taken. - An appeal must be filed within the Section 4. Caption. - The party appealing shall be called the "Petitioner " and
remaining of the six (6) months period, after receipt of the decision appealed the Director or ASB as the "Respondent ".
from. Section 5. Contents of Petition. - The petition for review shall contain a
concise statement of the facts and issues involved and the grounds relied
upon for the review, and shall be accompanied by a certified true copy of the 1. Petition. - A claimant for money against the Government, whose
decision appealed from, together with certified true copies of such relevant claim is cognizable by the Commission Proper, may file a petition.
portions of the record as are referred to therein and other supporting papers.
The petition shall state the specific dates to show that it was filed within the The party seeking relief shall be referred to as "Petitioner" and the
reglementary period. government agency or instrumentality against whom a claim is
directed shall be referred to as "Respondent". The petition shall also
Section 6. Order to Answer. - Within five (5) days from receipt of the
petition for review, the Commission Secretary shall issue an Order requiring be assigned a docket number as provided in these Rules.
the Director or the ASB Chairperson to file his Answer to the Petition and 2. Contents of Petition. - The petition shall contain the personal
transmit the entire records of the case to the Commission Secretary.
circumstances or juridical personality of the petitioner, a concise
Section 7. Filing of Answer and Transmittal of Record. - Within fifteen (15) statement of the ultimate facts constituting his cause of action, a
days from receipt of the Order to Answer, the Director/ASB Chairperson
citation of the law and jurisprudence upon which the petition is
shall submit his Answer to the petition to the Commission Secretary together
with the records of the case. A copy of the Answer shall be served on the based and the relief sought. The petition shall be accompanied by
petitioner by the Director or the ASB Chairperson. The answer shall (a) point certified true copies of documents referred therein and other relevant
out the insufficiencies or inaccuracies in the petitioner’s statement of facts supporting papers.
and issues and (b) state the reasons why the petition should be denied or
dismissed. 3. Filing of Petition. - The petition shall be filed with the Commission
Secretary, a copy of which shall be served on the respondent. Proof
Section 8. Reply. - Petitioner may file a reply with the Commission
Secretary, copy furnished the Director concerned or the ASB Chairperson of service of the petition on the respondent together with proof of the
within fifteen (15) days from receipt of the Answer. The Commission Proper, payment of filing fee shall be attached to the petition.
however, may direct any or all the parties to submit additional pleadings or 4. Order to Answer. - Upon the receipt of the petition, the Commission
documents which it may deem necessary in the proper adjudication of the
Secretary shall issue an Order requiring respondent to answer the
case.
petition within fifteen (15) days from receipt thereof.
5. Answer. - Within fifteen (15) days from receipt of the said Order,
RULE VIII the respondent shall file with the Commission Secretary an Answer
ORIGINAL CASES FILED to the petition. The answer shall be accompanied by certified true
DIRECTLY WITH THE COMMISSION PROPER
copies of documents referred to therein together with other
Section 1. Original Jurisdiction. - The Commission Proper shall have supporting papers. The answer shall (a) point out insufficiencies or
original jurisdiction over: a) money claim against the Government; b) request inaccuracies in the petitioner’s statement of facts and issues and (b)
for concurrence in the hiring of legal retainers by government agency; c)
write off of unliquidated cash advances and dormant accounts receivable in state the reasons why the petition should be denied or dismissed or
amounts exceeding one million pesos (P1,000,000.00); d) request for relief granted. Copy of the answer shall be served on the petitioner and the
from accountability for loses due to acts of man, i.e. theft, robbery, arson, proof of service thereof shall be attached to the answer.
etc, in amounts in excess of Five Million pesos (P5,000,000.00).
6. Reply. - Petitioner may file a Reply, copy furnished the respondent,
Section 2. Money claim. - A money claim against the government shall be within fifteen (15) days from receipt of the Answer.
filed directly with the Commission Secretary in accordance with the
following: 7. Comment by Concerned Offices. - Money claims, except court-
adjudicated claims, shall first be assigned by the Commission
 Secretary to the appropriate Central or Regional Office, for comment legibly stamp on the face of the first page of the pleading the exact date and
and recommendation prior to referral to the Legal Services Sector time it was received and filed and thereafter affix his initials.
for preparation of the decision and formal deliberation by the If the filing is by registered mail, the date of mailing stamped by the post
Commission Proper. office of origin, shall be considered as the date of filing. The envelope or a
portion thereof showing the date of mailing and registry stamp containing the
Section 3. Hiring of Legal Retainer. - A request for concurrence of the pleading, motion and other papers shall be attached thereto. The date of
Commission in the hiring of legal retainer shall be filed with the Office of the actual receipt shall also be legibly stamped or indicated on the first page of
General Counsel who shall evaluate the same and issue the written the pleading.
concurrence or denial thereof in behalf of the Commission. A request for
reconsideration or appeal therefrom shall be cognizable by the Commission When a petition does not have the complete annexes or the required number
Proper. of copies, the petitioner shall be required to complete the annexes or file the
necessary number of copies of the petition before the case is docketed.
Section 4. Other Cases. - Requests for write off of accounts receivable or
unliquidated cash advances exceeding P1 million; or relief from Section 4. Other Modes of Filing. - Pleadings, motions and other papers sent
accountability for acts of man such as robbery, theft, arson in excess of P5 by ordinary mail, by private messengerial services, or by any mode other
million; or approval of private sale of government property; or other matters than personal delivery or registered mail, shall be deemed filed only on the
within the original jurisdiction of the CP, shall be filed with the Commission date and time they are actually received. The date and time of actual receipt
Secretary. The Commission Secretary shall refer the case to the shall be stamped and signed by the receiving clerk.
Central/Regional Office concerned for comment and recommendation and Section 5. Payment of Filing Fee. - Every petition/appeal filed before an
thereafter to the Legal Services Sector, for preparation of the draft decision adjudicating body/office of this Commission pertaining to the cases
for consideration of the Commission Proper. enumerated below shall be imposed a filing fee equivalent to 1/10 of 1% of
the amount involved, but not exceeding P10,000.00:

RULE IX 1. appeal from audit disallowance/charge

PLEADINGS, MODE OF FILING, DOCKETING OF CASES AND 2. appeal from disapproval of request for relief from accountability
FILING FEE 3. money claim, except if the claimant is a government agency
Section 1. Form of Pleadings. - Pleadings, motions and other petitions shall 4. request for condonation of settled claim or liability except if between
contain a caption setting forth the name and address of the Commission on government agencies
Audit, the title of the case, the docket number and the description of the
pleading. They shall be printed or typewritten double-spaced on legal size Payment shall be made at the COA Central Office Cashier or at the Cashier
bond paper. Proof of service of such papers on the adverse party or auditor, of the COA Regional Finance Office. If not practicable, payment may be
Director, ASB Chairperson or other parties having a direct interest in the case remitted through postal money order payable to the Commission on Audit.
is necessary and must be shown therein.
Any appeal/petition without the required filing fee will be returned to the
Section 2. Number of copies of pleadings. - Every petition, answer, reply, party concerned for compliance with such requirement.
motion, notice and other papers required by these rules to be filed in a case
before the Commission Proper, thru the Commission Secretary, shall be Section 6. Docket and Assignment of Number. - Upon the filing of the initial
made in five (5) legible copies. pleading or petition, the Office of the Commission Secretary, after having
determined compliance with the requirements of these Rules, shall docket the
Section 3. Mode of Filing. - The filing of pleadings, motions and other same and assign to it a number. The numbering of initial pleadings or
papers may be done either by personal delivery or by registered mail. If the petitions must be consecutive according to the date they are received, and
filing is made by personal delivery, the receiving clerk shall promptly and prefixed as follows:
 Section 4. Period for Rendering Decision. - Any case brought to the
COA CP Case - Commission Proper shall be decided within sixty (60) days from the date it is
No. submitted for decision or resolution, in accordance with Section 4, Rule III
hereof.
(Year) (Number) Section 5. Procedure in Making Decisions. - The conclusion of the
After docketing and numbering, the original copy of the petition shall be Commission Proper in any case brought before it for decision shall be
fastened or bound to a folder. Subsequent pleadings, motions and other reached after formal deliberation by its members.
papers that will be filed in the course of the proceedings shall also be entered Any member may write a separate concurring or dissenting opinion which
in the docket book, including the excerpts of the decision, and the original shall form part of the decision. Any member who took no part, or dissented,
copies thereof shall be fastened to the same folder of the case and paged or abstained from a decision or resolution must state the reason therefor.
accordingly.
Section 6. Form of Decision. - Every adjudication on the merits of a case
shall be in the form of a decision which shall state clearly and distinctly the
facts and the law on which it is based and signed by the members of the
RULE X Commission Proper.
PROCEEDINGS BEFORE THE COMMISSION PROPER
The copies of the agenda and excerpts of the minutes of the session of the
Section 1. Referral of Appealed Cases from Regional and Central Offices. - Commission Proper and the resolution or decision pertaining to a case shall
Within five (5) days from receipt of the complete records of the case from be duly attested by the Commission Secretary and shall be attached to the
the Director concerned or the ASB Chairperson; as well as the Reply of the records of the case.
appellant/petitioner or in case no Reply is filed, upon expiration of the period
to Reply, the Commission Secretary shall refer the case to the Legal Services Section 7. Seal of the Commission. - The seal of the Commission on Audit,
Sector (LSS) for review and evaluation. The LSS shall prepare a draft which shall be in the custody of the Commission Secretary, shall be affixed
decision, which shall be forwarded to the Commission Secretary within thirty to all decisions or resolutions of the Commission as an indication of their
(30) days from receipt of the complete records of the case. official character.
Section 2. Referral of Money Claim Filed Directly with the Commission Section 8. Number of Copies and Distribution of Decision. - Copies of the
Proper. - Within five (5) days from receipt of the complete records of the Decision or Resolution of the Commission shall be distributed as follows: (1)
case including the Answer of the Respondent or other parties in interest, the first original copy to the permanent Book of Decisions which shall be
Commission Secretary shall refer the said records to the Director of the maintained and kept by the Commission Secretary; (2) second original copy
appropriate office in the Central/Regional Office who shall, within fifteen to the Central Office Records Division of the Commission; (3) third original
(15) days from receipt thereof, submit his comment and recommendation to copy to the rollo or folder containing the original copies of the pleadings and
the Commission Secretary. other papers in the custody of the Commission Secretary; (4) one copy each
to the Legal Services Sector, Auditor and Director concerned; (5) one copy
The Commission Secretary shall, thereafter, refer the case to the LSS which each to the parties or their counsels in the case.
shall evaluate the claim and prepare a draft decision to be submitted to the
Commission Proper thru the Commission Secretary, within fifteen (15) days Section 9. Finality of Decisions or Resolutions. - A decision or resolution of
from receipt of the referral. the Commission upon any matter within its jurisdiction shall become final
and executory after the lapse of thirty (30) days from notice of the decision
Section 3. Oral Argument. - Upon motion by a party, or motu proprio, the or resolution, unless a motion for reconsideration is seasonably made or an
Commission Proper may call for oral arguments of the parties before the appeal to the Supreme Court is filed.
Commission Proper en banc subject to such limitation of time and issues as
the Commission may prescribe. In lieu of oral arguments, the parties may be Section 10. Motion for Reconsideration. - A motion for reconsideration may
allowed to submit their respective memoranda within fifteen (15) days from be filed within the time remaining of the period to appeal, on the grounds that
notice thereof. the evidence is insufficient to justify the decision; or that the said decision is
contrary to law. Only one (1) motion for reconsideration of a decision of the members and shall be punished in accordance with the penalties prescribed in
Commission shall be entertained. the Rules of Court.
Section 2. Indirect Contempt. – After a charge in writing has been filed by
COA Resolution No. 2011-006 dated August 17, 2011 (Resolution an aggrieved party before the Commission Proper or its members, and after
Modifying Sections 9 and 10, Rule X of the 2009 Revised Rules of an opportunity shall have been given to the respondent to be heard by himself
Procedure of the Commission on Audit) or counsel, a person guilty of the following acts may be punished for
contempt:
Section 11. Form and Contents of the Motion for Reconsideration. - The
motion shall be verified and shall point out specifically the findings or 1. Misbehavior of any officer of the Commission in the performance of
conclusions of the decision which are not supported by the evidence or which his official duties or in his official transactions;
are contrary to law, making express reference to the testimonial or
documentary evidence or the provisions of law that such finding or 2. Disobedience of or resistance to a lawful writ, process, order,
conclusions are alleged to be contrary to. judgment or command of the Commission or any of its members;
Section 12. Effect of Motion for Reconsideration and How It is Disposed 3. Any abuse of or any unlawful interference with the process or
Of. - A motion to reconsider a decision, complying with the immediately proceedings of the Commission or any of its members not
preceding section, suspends the running of the period to elevate the matter to constituting direct contempt under Section 1 of this rule;
the Supreme Court. Within two (2) days from its filing, the Commission
Secretary shall refer the motion to the Director/ASB for comments. Upon 4. Any improper conduct tending, directly or indirectly, to impede,
receipt of the comments, he shall forward the same together with the motion obstruct, or degrade the administration of justice by the Commission
to the Legal Services Sector for study and recommendation. The latter shall, or any of its members;
within fifteen (15) days from receipt thereof, submit a draft decision, for the
consideration of the Commission Proper. 5. Failure to obey a subpoena duly served.
Section 13. Entry of Decision. - If no appeal is filed within the time provided Section 3. Penalty for Indirect Contempt. - If adjudged guilty, the accused
in these rules, the decision of the Commission shall be entered by the may be punished in accordance with the penalties prescribed in the Rules of
Commission Secretary in the Docket which shall contain the dispositive part Court.
of the decision and shall be signed by the Secretary with a certificate that
such decision has become final and executory. Such recording of the decision
shall constitute the entry. RULE XII
JUDICIAL REVIEW
Section 1. Petition for Certiorari. - Any decision, order or resolution of the
RULE XI Commission may be brought to the Supreme Court on certiorari by the
CONTEMPT aggrieved party within thirty (30) days from receipt of a copy thereof in the
Section 1. Direct Contempt Punished Summarily. - A person guilty of manner provided by law and the Rules of Court.
misbehavior in the presence of or so near the Commission Proper or any of When the decision, order or resolution adversely affects the interest of any
its members as to obstruct or interrupt the proceedings before it or them, government agency, the appeal may be taken by the proper head of that
including disrespect toward the Commission or its members, offensive agency.
personalities toward others or refusal to be sworn or to answer as a witness,
or to subscribe to an affidavit or deposition when lawfully required to do so,
may be summarily adjudged in contempt by the Commission or any of its
 RULE XIII 3. Refer the case to the Ombudsman for the filing of appropriate
ENFORCEMENT AND MONITORING OF DECISION administrative or criminal action.
Section 1. Execution of Decision. – Execution shall issue upon a decision
that finally disposes of the case. Such execution shall issue as a matter of Section 5. Holding the Defaulting Party in Contempt. - Any party who fails
right upon the expiration of the period to appeal therefrom if no appeal has to comply with the COE may be held in contempt pursuant to Section 2, Rule
been fully perfected. XI of these Rules. The LSS shall study and evaluate the report of such non-
Section 2. Notice of Finality of Decision (NFD). - An NFD directing the compliance as cited in the preceding section and submit its recommendation
persons liable to pay/refund the amount disallowed shall be issued by the to the Commission Proper within fifteen (15) days from receipt thereof.
following officials, upon a decision that has become final and executory: Section 6. Referral to the Solicitor General. - To enforce civil liability, the
Auditor shall submit to the Director concerned a report on COEs which have
1. Auditor – for ND/NC or Decision issued by him not been complied with. The report shall be duly supported with certified
2. Director who supervised the special audit team-for ND/NC issued by copies of the subsidiary records, and the payrolls/vouchers disallowed and
collections charged, together with all necessary documents for the filing of
the audit team the appropriate civil suit. The Director shall forward the report to the General
3. Director – for decision rendered by him Counsel who shall study and evaluate the same and submit his
4. General Counsel – for decision of the ASB recommendations to the COA Chairman within fifteen(15) days from receipt
5. Commission Secretary – for decision of the CP thereof. Referral to the Office of the Solicitor General for its appropriate
action may be made.
Section 3. COA Order of Execution (COE). - In case of failure of the Section 7. Referral to the Ombudsman. - The Auditor shall report to his
person(s) liable to refund the amount disallowed/charged as provided in the Director all instances of failure or refusal to comply with the decisions or
preceding section, the COE directing the Cashier/Treasurer/Disbursing orders of the Commission contemplated in the preceding sections. The COA
Officer to withhold payment of any money due such person(s) shall be issued Director shall see to it that the report is supported by the sworn statement of
by the following: the Auditor concerned, identifying among others, the persons liable and
describing the participation of each. He shall then refer the matter to the
1. Director – for NFDs issued by him and the by Auditor
Legal Services Sector who shall refer the matter to the Office of the
2. General Counsel – for NFD issued by him and by the Commission Ombudsman or other appropriate office for the possible filing of appropriate
Secretary, and for judgments rendered by the Supreme Court administrative or criminal action.
Section 4. Non-compliance with the COE. - In case of failure by the Section 8. Effect of Non-compliance. - Any delay in complying or refusal to
Cashier/Treasurer/Disbursing Officer to comply with the COE, the Auditor comply with the order or decision of the Commission shall constitute a
shall notify the agency head concerned of the non-compliance. At the same ground for contempt, and/or administrative disciplinary action against the
time, the Auditor shall report the matter through the COA Director officer or employee concerned.
concerned, to the General Counsel who shall take any or all of the following
actions:
1. Recommend to the Commission Proper to cite defaulting party in RULE XIV
ADMINISTRATIVE CASES
contempt;
Section 1. Applicability of Civil Service Law and Other Rules. - The
2. Refer the matter to the Solicitor General for the filing of appropriate procedures set forth in the pertinent provisions of the Civil Service Law, The
civil suit; Omnibus Rules Implementing Executive Order No. 292 and COA
Memorandum No. 76-48 dated April 27, 1976, in administrative cases
against officers and employees of the Commission, are hereby adopted and resolution or issuance of the Commission Proper which shall form part of the
read into these rules. records of the case. The procedure outlined for the disposition of
Section 2. Re-Hearing. - In meritorious cases as may be determined by the administrative cases shall be observed.
Commission Proper, the Commission Proper may order a re-hearing of the Section 10. Appeal. - Appeals, where allowable, shall be made by the party
administrative case. adversely affected by the decision in accordance with the rules prescribed
Section 3. Proposed Decision. - Upon the termination of the formal under existing Civil Service rules and regulations.
investigation and the submission of the report of the hearing officer, or
evaluation of respondent’s Answer in case of waiver of formal investigation,
the LSS shall within thirty (30) days thereof propose a decision for the RULE XV
consideration of the Commission Proper. MISCELLANEOUS PROVISIONS
Section 4. Transmittal to the Commission Proper.- The LSS shall transmit Section 1. Supplementary Rules. - In the absence of any applicable provision
to the Commission Proper through the Commission Secretary the proposed in these rules, the pertinent provisions of the Rules of Court in the
decision which shall contain the following particulars: Philippines shall be applicable by analogy or in suppletory character and
effect.
1. Administrative case title and number; Section 2. Any deviation from these rules, which does not affect the
2. Respondent, position/designation and place of assignment; substantive rights of the parties, shall not invalidate the action taken by the
3. A brief statement of materials facts; Commission.
4. Findings and conclusions;
5. Penalty imposed, if warranted.
RULE XVI
Section 5. Review by the Chairman and Commissioners. - The Commission REPEALING CLAUSE AND EFFECTIVITY
Secretary shall furnish the members of the Commission with a complete set Section 1. Repealing Clause. - All resolutions, rules, regulations, circulars
of the record of the case, together with the proposed decision and the and memoranda and other issuances of the Commission or parts thereof
summary of the case, for review. which are inconsistent with any provisions of these rules are hereby deemed
Section 6. Finalization of the Decision. - After the review of the case by the repealed or modified accordingly.
Chairman and the Commissioners, the Commission Secretary shall calendar Section 2. Separability Clause. - If any part of these rules is declared
the same as an item in the agenda of the next regular meeting of the unconstitutional, the remaining part not affected thereby shall remain valid
Commission Proper. and effective.
Section 7. Recording and Release. - The Commission Secretary shall record Section 3. Effectivity. - These rules shall be published in a newspaper of
the decision in the Docket of Administrative Cases maintained by that office general circulation and shall take effect thirty (30) days after completion of
and thereafter send it to the Central Office Records Division which shall be its publication.
responsible for its release and full dissemination to all concerned.
Section 8. Motion for Reconsideration. - The respondent may, within fifteen
APPROVED this 15th day of September , 2009.
(15) days after receipt of the decision, file with the Commission Proper a
motion for reconsideration thereof in accordance with the procedure set forth
under Sections 39, 40, 41 and 42 of COA Memorandum No. 76-48. (SGD.) REYNALDO A. VILLAR
Section 9. Disposition of the Motion for Reconsideration. - The disposition Chairman
of a motion for reconsideration shall be embodied in an appropriate