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2009 COA RULES

RULE I

INTRODUCTORY PROVISIONS

Section 1. Title. - These rules shall be known and cited as the "2009 Revised Rules of Procedure of the Coission on

!udit."

Section 2. Applicability. - These Rules shall overn the #leadins and #ractice in the Coission on !udit in all atters$actions and #roceedins oriinall% acted u#on b% or a##ealed to it in the e&ercise of its 'uasi-(udicial function$ includin

adinistrative cases.

Section ). Construction. - These Rules shall be liberall% construed in order to effectivel% carr% out the #ower$ authorit%

and dut% of the Coission on !udit as vested u#on it b% the Constitution and the e&istin laws$ and to achieve (ust$

tiel% and ineensive deterination and dis#osition of an% atter or case before it.

Section *. Meaning of Words. - +henever used in these Rules$ the words or ters below shall have the eanin

indicated,

a. !ccounts - the bookkee#in records$ includin (ournals$ leders$ vouchers$ and other su##ortin #a#ers a

detailed stateent of ites of debits and credits b. !d(udication and Settleent oard /!S a bod% co#osed of !ssistant Coissioners authoried to

e&ercise ad(udication functions

c. !##eal the #rocess of elevatin to a hiher authorit% as #rovided in these Rules an% decision order or

rulin of the Coission or an% of its dul% authoried re#resentatives

d. !##ellant - the #art% who a##eals the final order or decision of the !uditor$ 3irector or the !d(udication

and Settleent oard /!S

e. !##ellee - the !uditor$ 3irector$ or !S whose order or decision is the sub(ect of the a##eal

f. !uditor - the head of an auditin unit$ rou#$ or tea of the Coission on !udit

. Chairan - the Chairan of the Coission on !udit or Presidin 4fficer of the Coission Pro#er 

h. Chare - inclusion or addition to an accountabilit% #ertainin to the assessent$ a##raisal or collection of

revenues$ recei#ts and other incoes such as those arisin fro under-a##raisal$ under-assessent or

under-collection

i. C4! 4rder of 5&ecution /C45 a written instruction to withhold #a%ent of salar% and other one%

due to #ersons liable$ for the settleent of their liabilit%

 (. Coission - the Coission on !udit

k. Coission Pro#er /CP - the Chairan and the two Coissioners. 6n case an% eber of the CP hasnot been a##ointed and assued his functions$ the incubent ebers shall be deeed the CP

l. Coissioner - a Coissioner of the Coission on !udit

. 3irector - the head of a Central 4ffice !udit Cluster in the 7ational$ 8ocal or Cor#orate Sector$ or of a

Reional 4ffice of the Coission

n. 3isallowance - the disa##roval in audit of a transaction$ either in whole or in #art. The ter a##lies to the

audit of disburseents as distinuished fro "chare" which a##lies to the audit of revenues recei#ts

o. :overnent aenc% or aenc% of the overnent or aenc% - an% de#artent$ bureau or office of the

 7ational :overnent$ or an% of its branches and instruentalities or an% local overnent unit$ as well

as an% overnent-owned or controlled cor#oration$ includin its subsidiaries$ or other self-overnin

 board or coission of the overnent

 #. 6nterlocutor% order - an order issued b% the Coission Pro#er or an% of its ;ebers$ other than the

final decision

'. ;eber - the Chairan or a Coissioner 

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r. ;one% clai - a deand for #a%ent of a su of one%$ reiburseent or co#ensation arisin fro

law$ or contract due fro or owin to a overnent aenc%

s. 7otice of

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h. !uthoriation and enforceent of the settleent of accounts subsistin between aencies of the

overnent

i. Co#roise or release in whole or in #art$ of an% settled clai or liabilit% to an% overnent aenc%

 (. Power to re'uire the subission of #a#ers relative to overnent obliations

k. 4#enin and revision of settled accounts

l. Retention of one% due to a #erson for satisfaction of his indebtedness to the overnent

. Seiure b% the !uditor of the office of the local treasurer found to have a shortae in cash

n. Checkin and audit of all #ro#ert% or su##lies of the overnent aenc%

o. Constructive distraint of #ro#ert% of an% accountable officer with shortae in his accounts u#on a findin

of a #ria facie case of alversation of #ublic funds or #ro#ert% aainst hi

 #. 6n coordination with a##ro#riate leal bodies$ collection of indebtedness found to be due a overnent

aenc% in the settleent and ad(ustent of its accounts b% the Coission

Section 2. The powers and functions of the Chairman as Chief Executie !fficer. - !s Chief 5&ecutive 4fficer of theCoission$ the Chairan shall /1 control and su#ervise the eneral adinistration of the Coission$ /2 direct and

anae the i#leentation and e&ecution of #olicies$ standards$ rules and reulations #roulated b% the Coission$

and /) control and su#ervise the audit of hihl% technical or confidential transactions or accounts of an% overnent

aenc%.

The two /2 Coissioners a% assist in the eneral adinistration of the Coission$ u#on #ro#er deleation b%

the Chairan.

Section ). "owers# functions and duties of Auditors as representaties of the Commission. - The !uditors shall e&ercise

such #owers and functions as #rovided b% law and as a% be authoried b% the Coission in the e&aination$ audit and

settleent of the accounts$ funds$ financial transactions and resources of the aencies under their res#ective audit (urisdiction.

Section *. Appellate $urisdiction. - The 3irectors shall have a##ellate (urisdiction over decisions of !uditors in

accordance with these Rules. 3ecisions of the 3irectors a% be a##ealed to the !S or to the Coission Pro#er as the

case a% be.

Section @. Entities within the jurisdiction of the Commission. - The authorit% and #owers of the Coission to e&aine$

audit and settle all accounts e&tend to the followin entities,

a. 7ational :overnent$ its de#artents$ bureaus$ aencies and offices$ includin Phili##ine ebassies$

consulates and other forein-based overnent aencies b. 8ocal overnent units$ their aencies$ and other instruentalities

c. :overnent-owned andor controlled cor#orations and their subsidiaries

d. Constitutional bodies$ coissions and offices that have been ranted fiscal autono% under the

Constitution

e. !utonoous state collees and universities

f. Public Atilities and

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Section 1. The Commission "roper. - /1

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Section E. The Commission &ecretary. - The duties and functions of the Coission Secretar% shall include the

followin,

a. To #re#are the aenda for the sessions of the Coission Pro#er based on the #riorit% set b% it

 b. To #re#are and kee# the inutes of all sessions$ hearins and conferences of the Coission Pro#er

c. To receive all counications for action of the Coission Pro#er and deterine co#liance ofa##ellant#etitioner with the re'uired #a%ent of filin fee #rior to referral to the 8eal Services Sector or 

to other concerned 4ffice as the case a% be

d. To kee# a 3ocket wherein he shall enter in chronoloical order the cases and the #roceedins thereon and

a ook of 3ecisions which shall contain the oriinal co#% of the decisions or resolutions rendered b% the

Coission Pro#er in the order of their dates

e. To aintain for the Coission Pro#er a file of all Su#ree Court 3ecisions involvin the C4! and

f. To #erfor such related functions as a% be authoried b% law or reulations or u#on instruction of the

Coission Pro#er.

Section F. Assistance to the Commission "roper. - The Coission Pro#er a% re'uest the assistance of the !ssistant

Coissioners$ and the 3irectors of the Central and Reional 4ffices in the #erforance of its ad(udicator% functions$ incases or atters related to the latterBs res#ective functions and res#onsibilities.

Section 9. "ower to issue subpoena and subpoena duces tecum. - The Chairan or an% Coissioner of the

Coission$ the !ssistant Coissioners$ the Central 4ffice 3irectors$ the Reional 3irectors$ the !uditors of an%

overnent aenc%$ and an% other official or e#lo%ee of the Coission s#eciall% de#uted in writin b% the Chairanfor the #ur#ose shall$ in co#liance with the re'uireent of due #rocess$ have the #ower to suon the #arties to a case

 brouht before the Coission for resolution$ issue sub#oena and sub#oena duces tecu$ adinister oaths$ and otherwise

take testion% in an% investiation or in'uir% on an% atter within the (urisdiction of the Coission.

RULE IV

PROCEEDINGS BEFORE THE AUDITOR 

Section 1. Auditors as representaties of the Commission. - The !uditors shall e&ercise such #owers and functions as

a% be authoried b% the Coission in the e&aination$ audit and settleent of the accounts$ funds$ financial

transactions$ and resources of the aencies under their res#ective audit (urisdiction.

Section 2. %ole of the Auditor. - The !uditor shall aintain co#lete inde#endence and e&ercise #rofessional care and be

uided b% a##licable laws$ reulations and the enerall% acce#ted #rinci#les of auditin and accountin in the

 #erforance of the audit work as well as in the #re#aration of audit and financial re#orts.

Section ). %esponsibility to !btain &ufficient Eidence. - The !uditor shall obtain$ sufficient evidence to #rovide an

a##ro#riate factual bases for his o#inions$ conclusions$ (udents and recoendations. =e shall likewise be res#onsible

for safeuardin the evidence needed to su##ort his findins which a% include /1 #h%sical evidence such as the thin

itself or sa#le thereof which is sub(ect of the investiation or audit observation /2 testionial evidence such as swornstateents fro witnesses$ de#ositions and sined interview notes /) docuentar% evidence consistin of letters$

contracts$ re#orts$ #hotora#hs$ e&tracts fro books of accounts$ invoices$ recei#ts$ and co#uter #rint-outs /* anal%tical

evidence such as anal%sis sheetsworkin #a#ers #re#ared and /@ electronic evidence such as e-ail$ te&t essaes or

ultiedia essaes.

The technicalities of law and the rules overnin the adissibilit% and sufficienc% of evidence obtainin in the courts

of law shall not strictl% a##l%.

Section *. Audit +isallowances,Charges,&uspensions. - 6n the course of the audit$ whenever there are differences arisin

fro the settleent of accounts b% reason of disallowances or chares$ the auditor shall issue 7otices of

3isallowanceChare /737C which shall be considered as audit decisions. Such 737C shall be ade'uatel% established

 b% evidence and the conclusions$ recoendations or dis#ositions shall be su##orted b% a##licable laws$ reulations$

 (uris#rudence and the enerall% acce#ted accountin and auditin #rinci#les. The !uditor a% issue 7otices of

Sus#ension /7S for transactions of doubtful lealit%validit%#ro#riet% to obtain further elanation or docuentation.

Section @. %elief from Accountability. - The auditor shall act on re'uests for relief fro accountabilit% for losses due to

fortuitous events or natural calaities$ or due to acts of an$ i.e. theft$ robber%$ arson$ etc. involvin aounts not

e&ceedin one hundred thousand #esos /P100$000.00. The action of the auditor shall be deeed an audit decision.

Section D. -umber of Copies and +istribution. - The 73$ 7C$ 7S or other order or decision of the !uditor shall be

 #re#ared in such nuber of co#ies as a% be necessar% for distribution to the followin, /1 oriinal co#%-to the head of

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aenc% bein audited /2 du#licate co#%-to the !uditor for his record /) other co#ies to the aenc% officials directl%

affected b% the results of the audit and fro who s#ecified action or a res#onse fro the results of audit is eected as

a% be #rovided b% law or the #ertinent rules and reulations of the Coission.

Section E. &erice of Copies of -+,-C,- !rder or +ecision. - The 73$ 7C$ 7S$ order$ or decision shall be served to

each of the #ersons liableres#onsible b% the !uditor$ throuh #ersonal service$ or if not #racticable throuh reistered

ail. 6n case there are several #a%ees$ as in the case of a disallowed #a%roll$ service to the accountant who shall be

res#onsible for inforin all #a%ees concerned$ shall constitute constructive service to all #a%ees listed in the #a%roll.

Section F. inality of the Auditor/s +ecision. - Anless an a##eal to the 3irector is taken$ the decision of the !uditor shall

 becoe final u#on the eiration of si& /D onths fro the date of recei#t thereof.

Section 9. Motion for %econsideration -ot Allowed. - The !uditor shall not entertain a otion for reconsideration of his

audit decision$ and an% such otion shall be returned to the ovant without action and with the advise for hi to file an

a##eal instead to the 3irector #ursuant to Rule ? hereof.

RULE V

PROCEEDINGS BEFORE THE DIRECTOR 

Section 1. Who May Appeal. - !n arieved #art% a% a##eal fro the decision of the !uditor to the 3irector who has

 (urisdiction over the aenc% under audit.

Section 2. 0ow Appeal Ta1en. - The a##eal to the 3irector shall be taken b% filin an !##eal ;eorandu with the

3irector$ co#% furnished the !uditor. Proof of service of a co#% to the !uditor shall be attached to the !##eal

;eorandu. Proof of #a%ent of the filin fee #rescribed under these Rules shall likewise be attached to the !##eal

;eorandu.

Section ) . Caption. - The #art% a##ealin shall be called the "!##ellant" and the !uditor who rendered the decision

a##ealed fro$ as the "!##ellee".

Section *. When  Appeal Ta1en 2 !n !##eal ust be filed within si& /D onths after recei#t of the decision a##ealedfro.

Section @. 3nterruption of Time to Appeal. - The recei#t b% the 3irector of the !##eal ;eorandu shall sto# the

runnin of the #eriod to a##eal which shall resue to run u#on recei#t b% the a##ellant of the 3irectorBs decision.

Section D. Auditor/s  Answer and Transmittal of %ecord. - The 3irector shall$ within five /@ da%s after recei#t of the

!##eal ;eorandu$ order the !uditor to subit an !nswer toether with the entire records of the case includin the

53S5$ ever% #ae of which shall be nubered at the botto. The !uditor shall co#l% with the order within fifteen /1@

da%s fro recei#t thereof.

Section E. "ower of +irector on Appeal. - The 3irector a% affir$ reverse$ odif% or alter the decision of the !uditor. 6f 

the 3irector reverses$ odifies or alters the decision of the !uditor$ the case shall be elevated directl% to the Coission

Pro#er for autoatic review of the 3irectorsB decision. The dis#ositive #ortion of the 3irectorBs decision shall

cateoricall% state that the decision is not final and is sub(ect to autoatic review b% the CP.

Section F. %elief from Accountability. - The 3irector shall have oriinal (urisdiction over re'uests for relief fro

accountabilit% for losses due to fotuitous events or natural calaities involvin aounts in e&cess of one hundred

thousand #esos /P100$000.00 and for losses due to acts of an i.e.$ theft$ robber%$ arson$ etc. involvin aounts

e&ceedin one hundred thousand #esos /P100$000.00 but not ore than five hundred thousand #esos /P@00$000.00.

Section 9. "eriod to +ecide Case. - The 3irector shall render his decision on the case within fifteen /1@ da%s after

subission of the co#lete docuents necessar% for evaluation and decision.

Section 10. Motion for %econsideration -ot Allowed. - The 3irector shall not entertain a otion for reconsideration ofhis decision and an% such otion shall be returned to the ovant without action and with the advise for hi to file an

a##eal instead to the !S or CP as the case a% be$ #ursuant to Rule ?6 or Rule ?66 hereof.

RULE VI

PROCEEDINGS BEFORE THE ADJUDICATION

AND SETTLEMENT BOARD (ASB)

Section 1. Composition of the Adjudication and &ettlement 4oard (A&4*. - The !S is hereb% reconstituted co#osed of 

the !ssistant Coissioner of the 8eal Services Sector /8SS as Chair#erson$ and the !ssistant Coissioners of the

 7ational :overnent Sector$ Cor#orate :overnent Sector and 8ocal :overnent Sector as ;ebers. +henever the

sub(ect under consideration involves enineerintechnical or accountin atters$ the !ssistant Coissioners of the

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S#ecial Services Sector or :overnent !ccountanc% Sector$ res#ectivel%$ shall sit as ebers of the !S. The 8SS

!ssistant Coissioner shall notif% the accordinl%.

Section 2. 0ow the A&4 Transacts 4usiness. - The !S shall act as a bod% to render decisions on atters within its

 (urisdiction. The 8SS !ssistant Coissioner shall act as #residin officer of the eetins of the !S which shall be

held at least once a onth. The !S shall eet ever% first +ednesda% of the onth$ or as often as necessar% in the #ublic

interest or u#on recoendation of an% of the ebers.

Section ). A&4 &ecretariat. - The 8SS !ssistant Coissioner shall desinate a senior staff of the 4ffice of the :eneral

Counsel to serve as head of the !S Secretariat who shall be res#onsible for the recei#t and issuance of all

counications of the !S$ the #re#aration of the aenda and inutes of its eetins$ the aintenance of !S records$

and such other related functions as a% be authoried b% reulations or u#on instruction of the !S Chair#erson.

Section *. !riginal $urisdiction. - The !S shall e&ercise oriinal (urisdiction over cases involvin the /1 write-off of

unli'uidated cash advances and dorant accounts receivable in an aount not e&ceedin 4ne ;illion Pesos and /2

re'uests for relief fro accountabilit% for losses due to acts of an$ i.e. arson$ theft$ robber%$ etc. involvin aounts ine&cess of five hundred thousand #esos /P@00$000.00 but not e&ceedin five illion #esos /P@$000$000.00.

Section @. 0ow re5uests filed. - Re'uests for write off of accounts or relief fro accountabilit% shall be filed with the

!S Secretariat under the 4ffice of the !ssistant Coissioner of the 8SS$ in five /@ co#ies. 6t shall include a co#lete

citation of the facts of the case$ the rounds for the action souht laws$ rules and reulations relied u#on and shall beacco#anied b% all docuents referred to in the re'uest and necessar% for ad(udication of the case.

Section D. Appellate $urisdiction. - The !S shall have a##ellate (urisdiction over the decision of the 3irector in case of

disallowances and chares involvin aounts not e&ceedin one illion #esos /P1$000$000.00 and over re'uests for

relief fro accountabilit%.

Section E. 0ow appeal ta1en. - The a##eal to the !S shall be taken b% filin an !##eal ;eorandu in five /@ co#ies

with the !S Secretariat under the 4ffice of the 8SS !ssistant Coissioner$ co#% furnished the 3irector. Proofs of

service of a co#% to the 3irector and of the #a%ent of filin fee shall be attached to the !##eal ;eorandu.

Section F . Caption. - The #art% a##ealin shall be called the "!##ellant" and the 3irector who rendered the decision

a##ealed fro shall be called the "!##ellee"

Section 9. When appeal ta1en. - !n a##eal ust be filed within the reainin of the si& /D onths #eriod$ after recei#t

of the decision a##ealed fro.

Section 10. 3nterruption of Time to Appeal. - The recei#t b% the !S of the !##eal ;eorandu shall sto# the runnin

of the #eriod to a##eal which shall resue to run u#on recei#t b% the a##ellant of the !SBs decision.

Section 11. +irector/s Answer and Transmittal of %ecord. - The !S Chair#erson shall$ within five /@ da%s after recei#t

of the !##eal ;eorandu$ direct the 3irector to subit an !nswer toether with the entire records of the case includin

an 53S5$ ever% #ae of which shall be nubered at the botto. The 3irector shall co#l% with the order within fifteen

/1@ da%s fro recei#t thereof.

Section 12. "ower of A&4 on appeal. - The !S a% affir$ reverse$ odif% or alter the decision of the 3irector.

Section 1). +ecision of the A&4. - The !S shall review the case and render a decision within fifteen /1@ da%s fro

recei#t of the co#lete docuents necessar% for evaluation and decision.

Section 1*. Motion for %econsideration -ot Allowed. - The !S shall not entertain a otion for reconsideration of its

decision and an% such otion shall be returned to the ovant without action and with the advise for hi to file a #etition

for review instead to the CP #ursuant to Rule ?66 hereof.

RULE VII

PETITION FOR REVIEW TO THE COMMISSION PROPER 

Section 1. Who May Appeal and Where to Appeal. - The #art% arieved b% a decision of the 3irector or the !S a%

a##eal to the Coission Pro#er.

Section 2. 0ow Appeal Ta1en. - !##eal shall be taken b% filin a Petition

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Section ). "eriod of Appeal. - The a##eal shall be taken within the tie reainin of the si& /D onths #eriod under

Section *$ Rule ?$ takin into account the sus#ension of the runnin thereof under Section @ of the sae Rule in case of

a##eals fro the 3irectorBs decision$ or under Sections 9 and 10 of Rule ?6 in case of decision of the !S.

Section *. Caption. - The #art% a##ealin shall be called the "Petitioner " and the 3irector or !S as the "Res#ondent ".

Section @. Contents of "etition. - The #etition for review shall contain a concise stateent of the facts and issues involvedand the rounds relied u#on for the review$ and shall be acco#anied b% a certified true co#% of the decision a##ealed

fro$ toether with certified true co#ies of such relevant #ortions of the record as are referred to therein and other

su##ortin #a#ers. The #etition shall state the s#ecific dates to show that it was filed within the releentar% #eriod.

Section D. !rder to Answer. - +ithin five /@ da%s fro recei#t of the #etition for review$ the Coission Secretar% shall

issue an 4rder re'uirin the 3irector or the !S Chair#erson to file his !nswer to the Petition and transit the entire

records of the case to the Coission Secretar%.

Section E. iling of Answer and Transmittal of %ecord. - +ithin fifteen /1@ da%s fro recei#t of the 4rder to !nswer$

the 3irector!S Chair#erson shall subit his !nswer to the #etition to the Coission Secretar% toether with the

records of the case. ! co#% of the !nswer shall be served on the #etitioner b% the 3irector or the !S Chair#erson. The

answer shall /a #oint out the insufficiencies or inaccuracies in the #etitionerBs stateent of facts and issues and /b state

the reasons wh% the #etition should be denied or disissed.

Section F. %eply. - Petitioner a% file a re#l% with the Coission Secretar%$ co#% furnished the 3irector concerned or

the !S Chair#erson within fifteen /1@ da%s fro recei#t of the !nswer. The Coission Pro#er$ however$ a% direct

an% or all the #arties to subit additional #leadins or docuents which it a% dee necessar% in the #ro#er ad(udication

of the case.

RULE VIII

ORIGINAL CASES FILED

DIRECTLY WITH THE COMMISSION PROPER 

Section 1. !riginal $urisdiction. - The Coission Pro#er shall have oriinal (urisdiction over, a one% clai aainst

the :overnent b re'uest for concurrence in the hirin of leal retainers b% overnent aenc% c write off of

unli'uidated cash advances and dorant accounts receivable in aounts e&ceedin one illion #esos /P1$000$000.00 dre'uest for relief fro accountabilit% for loses due to acts of an$ i.e. theft$ robber%$ arson$ etc$ in aounts in e&cess of

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. Comment by Concerned !ffices. - ;one% clais$ e&ce#t court-ad(udicated clais$ shall first be assined

 b% the Coission Secretar% to the a##ro#riate Central or Reional 4ffice$ for coent and

recoendation #rior to referral to the 8eal Services Sector for #re#aration of the decision and foral

deliberation b% the Coission Pro#er.

Section ). 0iring of 6egal %etainer. - ! re'uest for concurrence of the Coission in the hirin of leal retainer shall be

filed with the 4ffice of the :eneral Counsel who shall evaluate the sae and issue the written concurrence or denial

thereof in behalf of the Coission. ! re'uest for reconsideration or a##eal therefro shall be coniable b% the

Coission Pro#er.

Section *. !ther Cases. - Re'uests for write off of accounts receivable or unli'uidated cash advances e&ceedin P1

illion or relief fro accountabilit% for acts of an such as robber%$ theft$ arson in e&cess of P@ illion or a##roval of

 #rivate sale of overnent #ro#ert% or other atters within the oriinal (urisdiction of the CP$ shall be filed with the

Coission Secretar%. The Coission Secretar% shall refer the case to the CentralReional 4ffice concerned for

coent and recoendation and thereafter to the 8eal Services Sector$ for #re#aration of the draft decision for

consideration of the Coission Pro#er.

RULE IX

PLEADINGS, MODE OF FILING, DOCETING OF CASES AND FILING FEE

Section 1. orm of "leadings. - Pleadins$ otions and other #etitions shall contain a ca#tion settin forth the nae and

address of the Coission on !udit$ the title of the case$ the docket nuber and the descri#tion of the #leadin. The%

shall be #rinted or t%#ewritten double-s#aced on leal sie bond #a#er. Proof of service of such #a#ers on the adverse

 #art% or auditor$ 3irector$ !S Chair#erson or other #arties havin a direct interest in the case is necessar% and ust be

shown therein.

Section 2. -umber of copies of pleadings. - 5ver% #etition$ answer$ re#l%$ otion$ notice and other #a#ers re'uired b%

these rules to be filed in a case before the Coission Pro#er$ thru the Coission Secretar%$ shall be ade in five /@

leible co#ies.

Section ). Mode of iling. - The filin of #leadins$ otions and other #a#ers a% be done either b% #ersonal deliver% or b% reistered ail. 6f the filin is ade b% #ersonal deliver%$ the receivin clerk shall #ro#tl% and leibl% sta# on the

face of the first #ae of the #leadin the e&act date and tie it was received and filed and thereafter affi& his initials.

6f the filin is b% reistered ail$ the date of ailin sta#ed b% the #ost office of oriin$ shall be considered as the

date of filin. The envelo#e or a #ortion thereof showin the date of ailin and reistr% sta# containin the #leadin$

otion and other #a#ers shall be attached thereto. The date of actual recei#t shall also be leibl% sta#ed or indicated on

the first #ae of the #leadin.

+hen a #etition does not have the co#lete anne&es or the re'uired nuber of co#ies$ the #etitioner shall be re'uired

to co#lete the anne&es or file the necessar% nuber of co#ies of the #etition before the case is docketed.

Section *. !ther Modes of iling. - Pleadins$ otions and other #a#ers sent b% ordinar% ail$ b% #rivate essenerialservices$ or b% an% ode other than #ersonal deliver% or reistered ail$ shall be deeed filed onl% on the date and tie

the% are actuall% received. The date and tie of actual recei#t shall be sta#ed and sined b% the receivin clerk.

Section @. "ayment of iling ee. - 5ver% #etitiona##eal filed before an ad(udicatin bod%office of this Coission

 #ertainin to the cases enuerated below shall be i#osed a filin fee e'uivalent to 110 of 1G of the aount involved$

 but not e&ceedin P10$000.00,

a. a##eal fro audit disallowancechare

 b. a##eal fro disa##roval of re'uest for relief fro accountabilit%

c. one% clai$ e&ce#t if the claiant is a overnent aenc%

d. re'uest for condonation of settled clai or liabilit% e&ce#t if between overnent aencies

Pa%ent shall be ade at the C4! Central 4ffice Cashier or at the Cashier of the C4! Reional

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and assin to it a nuber. The nuberin of initial #leadins or #etitions ust be consecutive accordin to the date the%

are received$ and #refi&ed as follows,

C4! CP Case 7o. -

/Hear /7uber

!fter docketin and nuberin$ the oriinal co#% of the #etition shall be fastened or bound to a folder. Subse'uent

 #leadins$ otions and other #a#ers that will be filed in the course of the #roceedins shall also be entered in the docket

 book$ includin the e&cer#ts of the decision$ and the oriinal co#ies thereof shall be fastened to the sae folder of the caseand #aed accordinl%.

  RULE X

PROCEEDINGS BEFORE THE COMMISSION PROPER 

Section 1. %eferral of Appealed Cases from %egional and Central !ffices. - +ithin five /@ da%s fro recei#t of the

co#lete records of the case fro the 3irector concerned or the !S Chair#erson as well as the Re#l% of the

a##ellant#etitioner or in case no Re#l% is filed$ u#on eiration of the #eriod to Re#l%$ the Coission Secretar% shall

refer the case to the 8eal Services Sector /8SS for review and evaluation. The 8SS shall #re#are a draft decision$ which

shall be forwarded to the Coission Secretar% within thirt% /)0 da%s fro recei#t of the co#lete records of the case.

Section 2. %eferral of Money Claim iled +irectly with the Commission "roper. - +ithin five /@ da%s fro recei#t ofthe co#lete records of the case includin the !nswer of the Res#ondent or other #arties in interest$ the Coission

Secretar% shall refer the said records to the 3irector of the a##ro#riate office in the CentralReional 4ffice who shall$within fifteen /1@ da%s fro recei#t thereof$ subit his coent and recoendation to the Coission Secretar%.

The Coission Secretar% shall$ thereafter$ refer the case to the 8SS which shall evaluate the clai and #re#are a

draft decision to be subitted to the Coission Pro#er thru the Coission Secretar%$ within fifteen /1@ da%s fro

recei#t of the referral.

Section ). !ral Argument. - A#on otion b% a #art%$ or otu #ro#rio$ the Coission Pro#er a% call for oral

aruents of the #arties before the Coission Pro#er en banc sub(ect to such liitation of tie and issues as the

Coission a% #rescribe. 6n lieu of oral aruents$ the #arties a% be allowed to subit their res#ective eoranda

within fifteen /1@ da%s fro notice thereof.

Section *. "eriod for %endering +ecision. - !n% case brouht to the Coission Pro#er shall be decided within si&t%

/D0 da%s fro the date it is subitted for decision or resolution$ in accordance with Section *$ Rule 666 hereof.

Section @. "rocedure in Ma1ing +ecisions. - The conclusion of the Coission Pro#er in an% case brouht before it for

decision shall be reached after foral deliberation b% its ebers.

!n% eber a% write a se#arate concurrin or dissentin o#inion which shall for #art of the decision. !n%

eber who took no #art$ or dissented$ or abstained fro a decision or resolution ust state the reason therefor.

Section D. orm of +ecision. - 5ver% ad(udication on the erits of a case shall be in the for of a decision which shall

state clearl% and distinctl% the facts and the law on which it is based and sined b% the ebers of the CoissionPro#er.

The co#ies of the aenda and e&cer#ts of the inutes of the session of the Coission Pro#er and the resolution or 

decision #ertainin to a case shall be dul% attested b% the Coission Secretar% and shall be attached to the records of the

case.

Section E. &eal of the Commission. - The seal of the Coission on !udit$ which shall be in the custod% of the

Coission Secretar%$ shall be affi&ed to all decisions or resolutions of the Coission as an indication of their official

character.

Section F. -umber of Copies and +istribution of +ecision. - Co#ies of the 3ecision or Resolution of the Coission

shall be distributed as follows, /1 first oriinal co#% to the #eranent ook of 3ecisions which shall be aintained and

ke#t b% the Coission Secretar% /2 second oriinal co#% to the Central 4ffice Records 3ivision of the Coission

/) third oriinal co#% to the rollo or folder containin the oriinal co#ies of the #leadins and other #a#ers in the custod%

of the Coission Secretar% /* one co#% each to the 8eal Services Sector$ !uditor and 3irector concerned /@ one

co#% each to the #arties or their counsels in the case.

Section 9. inality of +ecisions or %esolutions. - ! decision or resolution of the Coission u#on an% atter within its

 (urisdiction shall becoe final and e&ecutor% after the la#se of thirt% /)0 da%s fro notice of the decision or resolution$

unless a otion for reconsideration is seasonabl% ade or an a##eal to the Su#ree Court is filed.

http://www.coa.gov.ph/Rules/Rev_Rules_2009.asp#Top

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Section 10. Motion for %econsideration. - ! otion for reconsideration a% be filed within the tie reainin of the

 #eriod to a##eal$ on the rounds that the evidence is insufficient to (ustif% the decision or that the said decision is contrar%

to law. 4nl% one /1 otion for reconsideration of a decision of the Coission shall be entertained.

  C!A %esolution -o. )7882779 dated August 8:# )788

 

 Resolution Modifying Sections 9 and 10, Rule X of the 2009 Revised Rules of 

  Procedure of the Commission on Audit 

Section 11. orm and Contents of the Motion for %econsideration. - The otion shall be verified and shall #oint out

s#ecificall% the findins or conclusions of the decision which are not su##orted b% the evidence or which are contrar% to

law$ akin eress reference to the testionial or docuentar% evidence or the #rovisions of law that such findin or

conclusions are alleed to be contrar% to.

Section 12. Effect of Motion for %econsideration and 0ow 3t is +isposed !f. - ! otion to reconsider a decision$

co#l%in with the iediatel% #recedin section$ sus#ends the runnin of the #eriod to elevate the atter to the

Su#ree Court. +ithin two /2 da%s fro its filin$ the Coission Secretar% shall refer the otion to the 3irector!Sfor coents. A#on recei#t of the coents$ he shall forward the sae toether with the otion to the 8eal Services

Sector for stud% and recoendation. The latter shall$ within fifteen /1@ da%s fro recei#t thereof$ subit a draft

decision$ for the consideration of the Coission Pro#er.

Section 1). Entry of +ecision. - 6f no a##eal is filed within the tie #rovided in these rules$ the decision of theCoission shall be entered b% the Coission Secretar% in the 3ocket which shall contain the dis#ositive #art of the

decision and shall be sined b% the Secretar% with a certificate that such decision has becoe final and e&ecutor%. Such

recordin of the decision shall constitute the entr%.

  RULE XI

  CONTEMPT

Section 1. +irect Contempt "unished &ummarily. - ! #erson uilt% of isbehavior in the #resence of or so near the

Coission Pro#er or an% of its ebers as to obstruct or interru#t the #roceedins before it or the$ includin

disres#ect toward the Coission or its ebers$ offensive #ersonalities toward others or refusal to be sworn or to

answer as a witness$ or to subscribe to an affidavit or de#osition when lawfull% re'uired to do so$ a% be suaril%

ad(uded in conte#t b% the Coission or an% of its ebers and shall be #unished in accordance with the #enalties #rescribed in the Rules of Court.

Section 2. 3ndirect Contempt.  !fter a chare in writin has been filed b% an arieved #art% before the Coission

Pro#er or its ebers$ and after an o##ortunit% shall have been iven to the res#ondent to be heard b% hiself or counsel$

a #erson uilt% of the followin acts a% be #unished for conte#t,

a. ;isbehavior of an% officer of the Coission in the #erforance of his official duties or in his official

transactions

 b. 3isobedience of or resistance to a lawful writ$ #rocess$ order$ (udent or coand of the Coission

or an% of its ebers

c. !n% abuse of or an% unlawful interference with the #rocess or #roceedins of the Coission or an% ofits ebers not constitutin direct conte#t under Section 1 of this rule

d. !n% i#ro#er conduct tendin$ directl% or indirectl%$ to i#ede$ obstruct$ or derade the adinistration of 

 (ustice b% the Coission or an% of its ebers

e.

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RULE XIII

ENFORCEMENT AND MONITORING OF DECISION

Section 1. Execution of +ecision.  5&ecution shall issue u#on a decision that finall% dis#oses of the case. Such e&ecution

shall issue as a atter of riht u#on the eiration of the #eriod to a##eal therefro if no a##eal has been full% #erfected.

Section 2. -otice of inality of +ecision (-+*. - !n 7

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Section ). "roposed +ecision. - A#on the terination of the foral investiation and the subission of the re#ort of the

hearin officer$ or evaluation of res#ondentBs !nswer in case of waiver of foral investiation$ the 8SS shall within thirt%

/)0 da%s thereof #ro#ose a decision for the consideration of the Coission Pro#er.

Section *. Transmittal to the Commission "roper.- The 8SS shall transit to the Coission Pro#er throuh the

Coission Secretar% the #ro#osed decision which shall contain the followin #articulars,

a. !dinistrative case title and nuber

 b. Res#ondent$ #ositiondesination and #lace of assinent

c. ! brief stateent of aterials facts

d.

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