17.

Member - the Chairman or a Commissioner

RULE I INTRODUCTORY PROVISIONS 18. Money claim - a demand for payment of a sum of money, reimbursement or
compensation arising from law, or contract due from or owing to a
Section 1. Title. - These rules shall be known and cited as the "2009 Revised Rules of
government agency;
Procedure of the Commission on Audit."
19. Notice of Finality of Decision (NFD) – a written notification that a decision of
Section 2. Applicability. - These Rules shall govern the pleadings and practice in the the Commission on Audit has become final and executory
Commission on Audit in all matters, actions and proceedings originally acted upon by 20. Petitioner - the party who submits a money claim or who appeals the final
or appealed to it in the exercise of its quasi-judicial function, including administrative order or decision of the Director or the ASB to the Commission Proper;
cases. 21. Record of the case - consists of the pleadings, documents and papers filed
with the Commission, which support the decision or action subject of appeal.
Section 3. Construction. - These Rules shall be liberally construed in order to In case of audit disallowances/charges, the papers shall include certified true
effectively carry out the power, authority and duty of the Commission on Audit as copies of the notice of suspension, notice of disallowance/charge and the
vested upon it by the Constitution and the existing laws, and to achieve just, timely pertinent working papers and relevant evidence;
and inexpensive determination and disposition of any matter or case before it. 22. Respondent - in administrative cases, the term refers to an employee of the
Section 4. Meaning of Words. - Whenever used in these Rules, the words or terms Commission charged with offenses punishable under Civil Service laws. In
below shall have the meaning indicated: cases of petitions or money claims, the term refers to the party required to
answer the petition;
1. Accounts - the bookkeeping records, including journals, ledgers, vouchers, 23. Secretary - the head of the Commission Secretariat.
and other supporting papers; a detailed statement of items of debits and
credits
2. Adjudication and Settlement Board (ASB) – a body composed of Assistant
Commissioners authorized to exercise adjudication functions RULE II JURISDICTION AND POWERS OF THE COMMISSION ON AUDIT
3. Appeal – the process of elevating to a higher authority as provided in these Section 1. General jurisdiction. - The Commission on Audit shall have the power,
Rules any decision order or ruling of the Commission or any of its duly authority, and duty to examine, audit and settle all accounts pertaining to the
authorized representatives revenues and receipts of, and expenditures or uses of funds and property, owned or
4. Appellant - the party who appeals the final order or decision of the Auditor, held in trust by, or pertaining to the Government, or any of its subdivisions, agencies,
Director or the Adjudication and Settlement Board (ASB) or instrumentalities, including government-owned and controlled corporations with
5. Appellee - the Auditor, Director, or ASB whose order or decision is the subject original charters, and on a post-audit basis: (a) constitutional bodies, commissions and
of the appeal offices that have been granted fiscal autonomy under the Constitution; (b) autonomous
6. Auditor - the head of an auditing unit, group, or team of the Commission on state colleges and universities; (c) other government-owned or controlled corporations
Audit and their subsidiaries; and (d) such non-governmental entities receiving subsidy or
7. Chairman - the Chairman of the Commission on Audit or Presiding Officer of equity directly or indirectly, from or through the government, which are required by
the Commission Proper law or the granting institution to submit to such audit as a condition of subsidy or
8. Charge - inclusion or addition to an accountability pertaining to the equity. However, where the internal control system of the audited agencies is
assessment, appraisal or collection of revenues, receipts and other incomes inadequate, the Commission may adopt such measures, including temporary or special
such as those arising from under-appraisal, under-assessment or under- pre-audit, as are necessary and appropriate to correct the deficiencies. It shall keep the
collection general accounts of the Government, and for such period as may be provided by law,
9. COA Order of Execution (COE) – a written instruction to withhold payment of preserve the vouchers and other supporting papers pertaining thereto.
salary and other money due to persons liable, for the settlement of their
liability The Commission shall have exclusive authority subject to the limitations in Article IX
10. Commission - the Commission on Audit of the Constitution, to define the scope of its audit and examination, establish the
11. Commission Proper (CP) - the Chairman and the two Commissioners. In case techniques and methods required therefor, and promulgate accounting and auditing
any member of the CP has not been appointed and assumed his functions, rules and regulations including those for the prevention and disallowance of irregular,
the incumbent members shall be deemed the CP unnecessary, excessive, extravagant, or unconscionable expenditures, or uses of
12. Commissioner - a Commissioner of the Commission on Audit government funds and properties.
13. Director - the head of a Central Office Audit Cluster in the National, Local or Specifically, such jurisdiction shall extend over but not be limited to the following
Corporate Sector, or of a Regional Office of the Commission cases and matters:
14. Disallowance - the disapproval in audit of a transaction, either in whole or in
part. The term applies to the audit of disbursements as distinguished from 1. Disallowance of expenditures or uses of government funds and properties
"charge" which applies to the audit of revenues/ receipts found to be illegal, irregular, unnecessary, excessive, extravagant or
15. Government agency or agency of the government or agency - any department, unconscionable;
bureau or office of the National Government, or any of its branches and 2. Money claims due from or owing to any government agency;
instrumentalities or any local government unit, as well as any government- 3. Determination of policies, promulgation of rules and regulations, and
owned or controlled corporation, including its subsidiaries, or other self- prescription of standards governing the performance by the Commission of
governing board or commission of the government its powers and functions;
16. Interlocutory order - an order issued by the Commission Proper or any of its 4. Resolution of novel, controversial, complicated or difficult questions of law
Members, other than the final decision relating to government accounting and auditing;
 5. Charges made in the audit of revenues and receipts resulting from under- 6. Public Utilities and Franchise grantees for rate determination and franchise
appraisal, under-assessment or under-collection; tax;
6. Audit of the books, records and accounts of public utilities as provided by 7. Non-governmental entities subsidized by the government, those funded by
law; donations through the government, those required to pay levies or
7. Visitorial power over non-governmental organizations (1) subsidized by the government share, and those which the government has put up a
government, (2) those required to pay levies or government share, (3) those counterpart fund, or those funded by the government; and
funded by donations through the government, (4) those for which government 8. Such other entities as may be provided by law to be under COA’s jurisdiction.
has put up a counterpart fund, or (5) those entrusted with government funds
or properties;
8. Authorization and enforcement of the settlement of accounts subsisting
RULE III ORGANIZATIONAL STRUCTURE OF THE COMMISSION PROPER AND
between agencies of the government;
HOW IT TRANSACTS BUSINESS
9. Compromise or release in whole or in part, of any settled claim or liability to
any government agency; Section 1. The Commission Proper. - (1) For purposes of these rules and as a
10. Power to require the submission of papers relative to government obligations; component of the organizational structure of the Commission, the Chairman and the
11. Opening and revision of settled accounts; two Commissioners shall together be known as the Commission Proper and as such
12. Retention of money due to a person for satisfaction of his indebtedness to the shall be distinguished from the other components of the Commission consisting of the
government; central and regional offices subsisting or which may hereinafter be created. (2) The
13. Seizure by the Auditor of the office of the local treasurer found to have a Commission Proper shall sit as a body to determine policies, promulgate rules and
shortage in cash; regulations, and prescribe standards governing the performance by the Commission of
14. Checking and audit of all property or supplies of the government agency; its powers and functions. (3) The Chairman shall act as the presiding officer of the
15. Constructive distraint of property of any accountable officer with shortage in Commission Proper and the Chief Executive Officer of the Commission.
his accounts upon a finding of a prima facie case of malversation of public
funds or property against him; Section 2. Regular session. - The Commission Proper shall hold its regular sessions
16. In coordination with appropriate legal bodies, collection of indebtedness at the Commission Proper Board Room, COA Central Office, Quezon City, every
found to be due a government agency in the settlement and adjustment of its Tuesdays and Thursdays without need of call, unless it decides otherwise.
accounts by the Commission Section 3. Special session. - Whenever public interest requires, the Chairman on his
own initiative or upon recommendation of any of the two Commissioners may call a
Section 2. The powers and functions of the Chairman as Chief Executive special session at the time and place designated by the Commission Proper.
Officer. - As Chief Executive Officer of the Commission, the Chairman shall (1) control
and supervise the general administration of the Commission, (2) direct and manage the Section 4. Quorum and voting. - The Commission Proper shall decide by a majority
implementation and execution of policies, standards, rules and regulations vote of all its members any case or matter brought before it within sixty (60) days from
promulgated by the Commission, and (3) control and supervise the audit of highly the date of its submission for decision or resolution. A case or matter is deemed
technical or confidential transactions or accounts of any government agency. submitted for decision or resolution upon the filing of the last pleading, brief or
memorandum required by these Rules or by the Commission Proper.
The two (2) Commissioners may assist in the general administration of the
Commission, upon proper delegation by the Chairman. Section 5. Powers and duties of the Chairman as Presiding Officer. - As Presiding
Officer, the powers and duties of the Chairman when discharging his functions in
Section 3. Powers, functions and duties of Auditors as representatives of the actions or proceedings before the Commission Proper shall include the following:
Commission. - The Auditors shall exercise such powers and functions as provided by
law and as may be authorized by the Commission in the examination, audit and 1. To issue calls for the special sessions of the Commission Proper;
settlement of the accounts, funds, financial transactions and resources of the agencies 2. To approve the agenda for the sessions of the Commission Proper;
under their respective audit jurisdiction. 3. To preside over the sessions of the Commission Proper;
4. To participate in the deliberations of and vote during all regular and special
Section 4. Appellate Jurisdiction. - The Directors shall have appellate jurisdiction sessions of the Commission Proper where any case issue or matter within its
over decisions of Auditors in accordance with these Rules. Decisions of the Directors jurisdiction is under consideration;
may be appealed to the ASB or to the Commission Proper as the case may be. 5. To preserve order and decorum during the session;
Section 5. Entities within the jurisdiction of the Commission. - The authority and 6. To decide all questions of order by any Member;
powers of the Commission to examine, audit and settle all accounts extend to the 7. To summon the parties to a case brought before the Commission Proper for
following entities: resolution;
8. To issue subpoena and subpoena duces tecum;
1. National Government, its departments, bureaus, agencies and offices, 9. To administer oaths and otherwise take testimony in any investigation or
including Philippine embassies, consulates and other foreign-based inquiry on any matter within the jurisdiction of the Commission;
government agencies; 10. To sign interlocutory orders, resolutions or ruling in cases not yet assigned to
2. Local government units, their agencies, and other instrumentalities; a Member;
3. Government-owned and/or controlled corporations and their subsidiaries; 11. To exercise such other powers and duties as are vested upon him by law or
4. Constitutional bodies, commissions and offices that have been granted fiscal by the Commission Proper.
autonomy under the Constitution;
5. Autonomous state colleges and universities;
Section 6. Powers and duties of the two (2) Commissioners. - As members of the examination, audit and settlement of the accounts, funds, financial transactions, and
Commission Proper, the powers and duties of the two (2) Commissioners shall include resources of the agencies under their respective audit jurisdiction.
the following:
Section 2. Role of the Auditor. - The Auditor shall maintain complete independence
1. To attend, participate in the deliberations of, and vote during all regular and and exercise professional care and be guided by applicable laws, regulations and the
special sessions of the Commission Proper where any case, issue, or matter generally accepted principles of auditing and accounting in the performance of the
within its jurisdiction is under consideration; audit work as well as in the preparation of audit and financial reports.
2. To recommend to the Chairman the inclusion in the agenda of any case or
Section 3. Responsibility to Obtain Sufficient Evidence. - The Auditor shall obtain,
matter deemed appropriate in the performance of his function;
sufficient evidence to provide an appropriate factual bases for his opinions,
3. To sign interlocutory orders, resolutions or ruling in cases and matters
conclusions, judgments and recommendations. He shall likewise be responsible for
assigned to them for study and reporting;
safeguarding the evidence needed to support his findings which may include    (1)
4. To require the appearance of any official or employee of the Commission in
physical evidence such as the thing itself or sample thereof which is subject of the
order to obtain information pertinent to a case assigned to him, the
investigation or audit observation; (2) testimonial evidence such as sworn statements
formulation of policy and the promulgation of accounting and auditing rules
from witnesses, depositions and signed interview notes; (3) documentary evidence
and regulations, or to direct the submission of any document, report, or
consisting of letters, contracts, reports, photographs, extracts from books of accounts,
record in the possession of such official or employee; and
invoices, receipts, and computer print-outs; (4) analytical evidence such as analysis
5. To exercise such other powers as are vested upon him by law or by specific
sheets/working papers prepared; and (5) electronic evidence such as e-mail, text
provisions of these Rules.
messages or multimedia messages.
Section 7. The Commission Secretary. - The duties and functions of the Commission
Secretary shall include the following: The technicalities of law and the rules governing the admissibility and sufficiency of
evidence obtaining in the courts of law shall not strictly apply.
1. To prepare the agenda for the sessions of the Commission Proper based on
the priority set by it; Section 4. Audit Disallowances/Charges/Suspensions. - In the course of the audit,
2. To prepare and keep the minutes of all sessions, hearings and conferences of whenever there are differences arising from the settlement of accounts by reason of
the Commission Proper; disallowances or charges, the auditor shall issue Notices of Disallowance/Charge
3. To receive all communications for action of the Commission Proper and (ND/NC) which shall be considered as audit decisions. Such ND/NC shall be
determine compliance of appellant/petitioner with the required payment of adequately established by evidence and the conclusions, recommendations or
filing fee prior to referral to the Legal Services Sector or to other concerned dispositions shall be supported by applicable laws, regulations, jurisprudence and the
Office as the case may be; generally accepted accounting and auditing principles. The Auditor may issue Notices
4. To keep a Docket wherein he shall enter in chronological order the cases and of Suspension (NS) for transactions of doubtful legality/validity/propriety to obtain
the proceedings thereon and a Book of Decisions which shall contain the further explanation or documentation.
original copy of the decisions or resolutions rendered by the Commission
Proper in the order of their dates; Section 5. Relief from Accountability. - The auditor shall act on requests for relief
5. To maintain for the Commission Proper a file of all Supreme Court Decisions from accountability for losses due to fortuitous events or natural calamities, or due to
involving the COA; and acts of man, i.e. theft, robbery, arson, etc. involving amounts not exceeding one
6. To perform such related functions as may be authorized by law or regulations hundred thousand pesos (P100,000.00). The action of the auditor shall be deemed an
or upon instruction of the Commission Proper. audit decision.
Section 6. Number of Copies and Distribution. - The ND, NC, NS or other order or
Section 8. Assistance to the Commission Proper. - The Commission Proper may decision of the Auditor shall be prepared in such number of copies as may be
request the assistance of the Assistant Commissioners, and the Directors of the necessary for distribution to the following: (1) original copy-to the head of agency being
Central and Regional Offices in the performance of its adjudicatory functions, in cases audited; (2) duplicate copy-to the Auditor for his record; (3) other copies to the agency
or matters related to the latter’s respective functions and responsibilities. officials directly affected by the results of the audit and from whom specified action or
Section 9. Power to issue subpoena and subpoena duces tecum. - The Chairman or a response from the results of audit is expected as may be provided by law or the
any Commissioner of the Commission, the Assistant Commissioners, the Central Office pertinent rules and regulations of the Commission.
Directors, the Regional Directors, the Auditors of any government agency, and any Section 7. Service of Copies of ND/NC/NS, Order or Decision. - The ND, NC, NS,
other official or employee of the Commission specially deputed in writing by the order, or decision shall be served to each of the persons liable/responsible by the
Chairman for the purpose shall, in compliance with the requirement of due process, Auditor, through personal service, or if not practicable through registered mail. In case
have the power to summon the parties to a case brought before the Commission for there are several payees, as in the case of a disallowed payroll, service to the
resolution, issue subpoena and subpoena duces tecum, administer oaths, and accountant who shall be responsible for informing all payees concerned, shall
otherwise take testimony in any investigation or inquiry on any matter within the constitute constructive service to all payees listed in the payroll.
jurisdiction of the Commission.
Section 8. Finality of the Auditor’s Decision. - Unless an appeal to the Director is
taken, the decision of the Auditor shall become final upon the expiration of six (6)
months from the date of receipt thereof.
RULE IV PROCEEDINGS BEFORE THE AUDITOR Section 9. Motion for Reconsideration Not Allowed. - The Auditor shall not entertain
Section 1. Auditors as representatives of the Commission. - The Auditors shall a motion for reconsideration of his audit decision, and any such motion shall be
exercise such powers and functions as may be authorized by the Commission in the
returned to the movant without action and with the advise for him to file an appeal Services Sector (LSS) as Chairperson, and the Assistant Commissioners of the National
instead to the Director pursuant to Rule V hereof. Government Sector, Corporate Government Sector and Local Government Sector as
Members. Whenever the subject under consideration involves engineering/technical or
accounting matters, the Assistant Commissioners of the Special Services Sector or
Government Accountancy Sector, respectively, shall sit as members of the ASB. The
RULE V PROCEEDINGS BEFORE THE DIRECTOR LSS Assistant Commissioner shall notify them accordingly.
Section 1. Who May Appeal. - An aggrieved party may appeal from the decision of the Section 2. How the ASB Transacts Business. - The ASB shall act as a body to render
Auditor to the Director who has jurisdiction over the agency under audit. decisions on matters within its jurisdiction. The LSS Assistant Commissioner shall act
as presiding officer of the meetings of the ASB which shall be held at least once a
Section 2. How Appeal Taken. - The appeal to the Director shall be taken by filing an month. The ASB shall meet every first Wednesday of the month, or as often as
Appeal Memorandum with the Director, copy furnished the Auditor. Proof of service of necessary in the public interest or upon recommendation of any of the members.
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 Section 3. ASB Secretariat. - The LSS Assistant Commissioner shall designate a
Memorandum. senior staff of the Office of the General Counsel to serve as head of the ASB Secretariat
who shall be responsible for the receipt and issuance of all communications of the
Section 3 . Caption. - The party appealing shall be called the "Appellant" and the ASB, the preparation of the agenda and minutes of its meetings, the maintenance of
Auditor who rendered the decision appealed from, as the "Appellee". ASB records, and such other related functions as may be authorized by regulations or
Section 4. When Appeal Taken - An Appeal must be filed within six (6) months after upon instruction of the ASB Chairperson.
receipt of the decision appealed from. Section 4. Original Jurisdiction. - The ASB shall exercise original jurisdiction over
Section 5. Interruption of Time to Appeal. - The receipt by the Director of the Appeal cases involving the (1) write-off of unliquidated cash advances and dormant accounts
Memorandum shall stop the running of the period to appeal which shall resume to run receivable in an amount not exceeding One Million Pesos; and (2) requests for relief
upon receipt by the appellant of the Director’s decision. from accountability for losses due to acts of man, i.e. arson, theft, robbery, etc.
involving amounts in excess of five hundred thousand pesos (P500,000.00) but not
Section 6. Auditor’s Answer and Transmittal of Record. - The Director shall, within exceeding five million pesos (P5,000,000.00).
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 Section 5. How requests filed. - Requests for write off of accounts or relief from
which shall be numbered at the bottom. The Auditor shall comply with the order accountability shall be filed with the ASB Secretariat under the Office of the Assistant
within fifteen (15) days from receipt thereof. 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
Section 7. Power of Director on Appeal. - The Director may affirm, reverse, modify or upon and shall be accompanied by all documents referred to in the request and
alter the decision of the Auditor. If the Director reverses, modifies or alters the decision necessary for adjudication of the case.
of the Auditor, the case shall be elevated directly to the Commission Proper for
automatic review of the Directors’ decision. The dispositive portion of the Director’s Section 6. Appellate Jurisdiction. - The ASB shall have appellate jurisdiction over the
decision shall categorically state that the decision is not final and is subject to decision of the Director in case of disallowances and charges involving amounts not
automatic review by the CP. exceeding one million pesos (P1,000,000.00) and over requests for relief from
accountability.
Section 8. Relief from Accountability. - The Director shall have original jurisdiction
over requests for relief from accountability for losses due to fotuitous events or natural Section 7. How appeal taken. - The appeal to the ASB shall be taken by filing an
calamities involving amounts in excess of one hundred thousand pesos (P100,000.00) Appeal Memorandum in five (5) copies with the ASB Secretariat under the Office of the
and for losses due to acts of man; i.e., theft, robbery, arson, etc. involving amounts LSS Assistant Commissioner, copy furnished the Director. Proofs of service of a copy to
exceeding one hundred thousand pesos (P100,000.00) but not more than five hundred the Director and of the payment of filing fee shall be attached to the Appeal
thousand pesos (P500,000.00). Memorandum.

Section 9. Period to Decide Case. - The Director shall render his decision on the case Section 8 . Caption. - The party appealing shall be called the "Appellant" and the
within fifteen (15) days after submission of the complete documents necessary for Director who rendered the decision appealed from shall be called the "Appellee"
evaluation and decision. Section 9. When appeal taken. - An appeal must be filed within the remaining of the
Section 10. Motion for Reconsideration Not Allowed. - The Director shall not six (6) months period, after receipt of the decision appealed from.
entertain a motion for reconsideration of his decision and any such motion shall be Section 10. Interruption of Time to Appeal. - The receipt by the ASB of the Appeal
returned to the movant without action and with the advise for him to file an appeal Memorandum shall stop the running of the period to appeal which shall resume to run
instead to the ASB or CP as the case may be, pursuant to Rule VI or Rule VII hereof. upon receipt by the appellant of the ASB’s decision.
Section 11. Director’s Answer and Transmittal of Record. - The ASB Chairperson
shall, within five (5) days after receipt of the Appeal Memorandum, direct the Director
RULE VI PROCEEDINGS BEFORE THE ADJUDICATION AND SETTLEMENT BOARD to submit an Answer together with the entire records of the case including an EDSE,
(ASB) every page of which shall be numbered at the bottom. The Director shall comply with
the order within fifteen (15) days from receipt thereof.
Section 1. Composition of the Adjudication and Settlement Board (ASB). - The
ASB is hereby reconstituted composed of the Assistant Commissioner of the Legal
Section 12. Power of ASB on appeal. - The ASB may affirm, reverse, modify or alter appropriate Central or Regional Office, for comment and recommendation
the decision of the Director. prior to referral to the Legal Services Sector for preparation of the decision
and formal deliberation by the Commission Proper.
Section 13. Decision of the ASB. - The ASB shall review the case and render a
Section 3. Hiring of Legal Retainer. - A request for concurrence of the Commission in
decision within fifteen (15) days from receipt of the complete documents necessary for
the hiring of legal retainer shall be filed with the Office of the General Counsel who
evaluation and decision.
shall evaluate the same and issue the written concurrence or denial thereof in behalf of
Section 14. Motion for Reconsideration Not Allowed. - The ASB shall not entertain a the Commission. A request for reconsideration or appeal therefrom shall be cognizable
motion for reconsideration of its decision and any such motion shall be returned to the by the Commission Proper.
movant without action and with the advise for him to file a petition for review instead
Section 4. Other Cases. - Requests for write off of accounts receivable or unliquidated
to the CP pursuant to Rule VII hereof.
cash advances exceeding P1 million; or relief from accountability for acts of man such
as robbery, theft, arson in excess of P5 million; or approval of private sale of
government property; or other matters within the original jurisdiction of the CP, shall
be filed with the Commission Secretary. The Commission Secretary shall refer the case
RULE VIII ORIGINAL CASES FILED DIRECTLY WITH THE COMMISSION PROPER to the Central/Regional Office concerned for comment and recommendation and
Section 1. Original Jurisdiction. - The Commission Proper shall have original thereafter to the Legal Services Sector, for preparation of the draft decision for
jurisdiction over: a) money claim against the Government; b) request for concurrence consideration of the Commission Proper.
in the hiring of legal retainers by government agency; c) write off of unliquidated cash
advances and dormant accounts receivable in amounts exceeding one million pesos
(P1,000,000.00); d) request for relief from accountability for loses due to acts of man,
i.e. theft, robbery, arson, etc, in amounts in excess of Five Million pesos RULE IX PLEADINGS, MODE OF FILING, DOCKETING OF CASES AND FILING FEE
(P5,000,000.00).
Section 1. Form of Pleadings. - Pleadings, motions and other petitions shall contain a
Section 2. Money claim. - A money claim against the government shall be filed directly caption setting forth the name and address of the Commission on Audit, the title of the
with the Commission Secretary in accordance with the following: case, the docket number and the description of the pleading. They shall be printed or
typewritten double-spaced on legal size bond paper. Proof of service of such papers on
1. Petition. - A claimant for money against the Government, whose claim is the adverse party or auditor, Director, ASB Chairperson or other parties having a
cognizable by the Commission Proper, may file a petition. The party seeking direct interest in the case is necessary and must be shown therein.
relief shall be referred to as "Petitioner" and the government agency or
instrumentality against whom a claim is directed shall be referred to as Section 2. Number of copies of pleadings. - Every petition, answer, reply, motion,
"Respondent". The petition shall also be assigned a docket number as notice and other papers required by these rules to be filed in a case before the
provided in these Rules. Commission Proper, thru the Commission Secretary, shall be made in five (5) legible
2. Contents of Petition. - The petition shall contain the personal copies.
circumstances or juridical personality of the petitioner, a concise statement
Section 3. Mode of Filing. - The filing of pleadings, motions and other papers may be
of the ultimate facts constituting his cause of action, a citation of the law and
done either by personal delivery or by registered mail. If the filing is made by personal
jurisprudence upon which the petition is based and the relief sought. The
delivery, the receiving clerk shall promptly and legibly stamp on the face of the first
petition shall be accompanied by certified true copies of documents referred
page of the pleading the exact date and time it was received and filed and thereafter
therein and other relevant supporting papers.
affix his initials.
3. Filing of Petition. - The petition shall be filed with the Commission
Secretary, a copy of which shall be served on the respondent. Proof of service If the filing is by registered mail, the date of mailing stamped by the post office of
of the petition on the respondent together with proof of the payment of filing origin, shall be considered as the date of filing. The envelope or a portion thereof
fee shall be attached to the petition. showing the date of mailing and registry stamp containing the pleading, motion and
4. Order to Answer. - Upon the receipt of the petition, the Commission other papers shall be attached thereto. The date of actual receipt shall also be legibly
Secretary shall issue an Order requiring respondent to answer the petition stamped or indicated on the first page of the pleading.
within fifteen (15) days from receipt thereof.
When a petition does not have the complete annexes or the required number of copies,
5. Answer. - Within fifteen (15) days from receipt of the said Order, the
the petitioner shall be required to complete the annexes or file the necessary number of
respondent shall file with the Commission Secretary an Answer to the
copies of the petition before the case is docketed.
petition. The answer shall be accompanied by certified true copies of
documents referred to therein together with other supporting papers. The Section 4. Other Modes of Filing. - Pleadings, motions and other papers sent by
answer shall (a) point out insufficiencies or inaccuracies in the petitioner’s ordinary mail, by private messengerial services, or by any mode other than personal
statement of facts and issues and (b) state the reasons why the petition delivery or registered mail, shall be deemed filed only on the date and time they are
should be denied or dismissed or granted. Copy of the answer shall be served actually received. The date and time of actual receipt shall be stamped and signed by
on the petitioner and the proof of service thereof shall be attached to the the receiving clerk.
answer.
6. Reply. - Petitioner may file a Reply, copy furnished the respondent, within Section 5. Payment of Filing Fee. - Every petition/appeal filed before an adjudicating
fifteen (15) days from receipt of the Answer. body/office of this Commission pertaining to the cases enumerated below shall be
7. Comment by Concerned Offices. - Money claims, except court-adjudicated imposed a filing fee equivalent to 1/10 of 1% of the amount involved, but not exceeding
claims, shall first be assigned by the Commission Secretary to the P10,000.00:
 1. appeal from audit disallowance/charge Section 3. Oral Argument. - Upon motion by a party, or motu proprio, the
2. appeal from disapproval of request for relief from accountability Commission Proper may call for oral arguments of the parties before the Commission
3. money claim, except if the claimant is a government agency Proper en banc subject to such limitation of time and issues as the Commission may
4. request for condonation of settled claim or liability except if between prescribe. In lieu of oral arguments, the parties may be allowed to submit their
government agencies respective memoranda within fifteen (15) days from notice thereof.
Section 4. Period for Rendering Decision. - Any case brought to the Commission
Proper shall be decided within sixty (60) days from the date it is submitted for decision
Payment shall be made at the COA Central Office Cashier or at the Cashier of the COA or resolution, in accordance with Section 4, Rule III hereof.
Regional Finance Office. If not practicable, payment may be remitted through postal
money order payable to the Commission on Audit. Section 5. Procedure in Making Decisions. - The conclusion of the Commission
Proper in any case brought before it for decision shall be reached after formal
Any appeal/petition without the required filing fee will be returned to the party deliberation by its members.
concerned for compliance with such requirement.
Any member may write a separate concurring or dissenting opinion which shall form
Section 6. Docket and Assignment of Number. - Upon the filing of the initial pleading part of the decision. Any member who took no part, or dissented, or abstained from a
or petition, the Office of the Commission Secretary, after having determined decision or resolution must state the reason therefor.
compliance with the requirements of these Rules, shall docket the same and assign to
it a number. The numbering of initial pleadings or petitions must be consecutive Section 6. Form of Decision. - Every adjudication on the merits of a case shall be in
according to the date they are received, and prefixed as follows: 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 Commission Proper.
The copies of the agenda and excerpts of the minutes of the session of the Commission
COA CP Case No.       Proper and the resolution or decision pertaining to a case shall be duly attested by the
- Commission Secretary and shall be attached to the records of the case.
Section 7. Seal of the Commission. - The seal of the Commission on Audit, which
shall be in the custody of the Commission Secretary, shall be affixed to all decisions or
  (Year)   (Number) resolutions of the Commission as an indication of their official character.
After docketing and numbering, the original copy of the petition shall be fastened or Section 8. Number of Copies and Distribution of Decision. - Copies of the Decision
bound to a folder. Subsequent pleadings, motions and other papers that will be filed in or Resolution of the Commission shall be distributed as follows: (1) first original copy
the course of the proceedings shall also be entered in the docket book, including the to the permanent Book of Decisions which shall be maintained and kept by the
excerpts of the decision, and the original copies thereof shall be fastened to the same Commission Secretary; (2) second original copy to the Central Office Records Division
folder of the case and paged accordingly. of the Commission; (3) third original copy to the rollo or folder containing the original
copies of the pleadings and 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 each to the parties or their counsels in the case.
    RULE X PROCEEDINGS BEFORE THE COMMISSION PROPER
Section 9. Finality of Decisions or Resolutions. - A decision or resolution of the
Section 1. Referral of Appealed Cases from Regional and Central Offices. - Within Commission upon any matter within its jurisdiction shall become final and executory
five (5) days from receipt of the complete records of the case from the Director after the lapse of thirty (30) days from notice of the decision or resolution, unless a
concerned or the ASB Chairperson; as well as the Reply of the appellant/petitioner or motion for reconsideration is seasonably made or an appeal to the Supreme Court is
in case no Reply is filed, upon expiration of the period to Reply, the Commission filed.
Secretary shall refer the case to the Legal Services Sector (LSS) for review and
evaluation. The LSS shall prepare a draft decision, which shall be forwarded to the Section 10. Motion for Reconsideration. - A motion for reconsideration may be filed
Commission Secretary within thirty (30) days from receipt of the complete records of within the time remaining of the period to appeal, on the grounds that the evidence is
the case. 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 Commission shall be entertained.
Section 2. Referral of Money Claim Filed Directly with the Commission Proper. -
Within five (5) days from receipt of the complete records of the case including the  
Answer of the Respondent or other parties in interest, the Commission Secretary shall COA Resolution No. 2011-006 dated August 17, 2011 (Resolution Modifying Sections 9
refer the said records to the Director of the appropriate office in the Central/Regional and 10, Rule X of the 2009 Revised Rules of Procedure of the Commission on Audit)
Office who shall, within fifteen (15) days from receipt thereof, submit his comment and Section 11. Form and Contents of the Motion for Reconsideration. - The motion
recommendation to the Commission Secretary. shall be verified and shall point out specifically the findings or conclusions of the
The Commission Secretary shall, thereafter, refer the case to the LSS which shall decision which are not supported by the evidence or which are contrary to law, making
evaluate the claim and prepare a draft decision to be submitted to the Commission express reference to the testimonial or documentary evidence or the provisions of law
Proper thru the Commission Secretary, within fifteen (15) days from receipt of the that such finding or conclusions are alleged to be contrary to.
referral. Section 12. Effect of Motion for Reconsideration and How It is Disposed Of. - A
motion to reconsider a decision, complying with the immediately preceding section,
suspends the running of the period to elevate the matter to the Supreme Court. Within Section 1. Execution of Decision. – Execution shall issue upon a decision that finally
two (2) days from its filing, the Commission Secretary shall refer the motion to the disposes of the case. Such execution shall issue as a matter of right upon the
Director/ASB for comments. Upon receipt of the comments, he shall forward the same expiration of the period to appeal therefrom if no appeal has been fully perfected.
together with the motion to the Legal Services Sector for study and recommendation.
Section 2. Notice of Finality of Decision (NFD). - An NFD directing the persons liable
The latter shall, within fifteen (15) days from receipt thereof, submit a draft decision,
to pay/refund the amount disallowed shall be issued by the following officials, upon a
for the consideration of the Commission Proper.
decision that has become final and executory:
Section 13. Entry of Decision. - If no appeal is filed within the time provided in these
rules, the decision of the Commission shall be entered by the Commission Secretary in
1. Auditor – for ND/NC or Decision issued by him
the Docket which shall contain the dispositive part of the decision and shall be signed
2. Director who supervised the special audit team-for ND/NC issued by the
by the Secretary with a certificate that such decision has become final and executory.
audit team
Such recording of the decision shall constitute the entry.
3. Director – for decision rendered by him
4. General Counsel – for decision of the ASB
5. Commission Secretary – for decision of the CP
        RULE XI CONTEMPT
Section 1. Direct Contempt Punished Summarily. - A person guilty of misbehavior in Section 3. COA Order of Execution (COE). - In case of failure of the person(s) liable to
the presence of or so near the Commission Proper or any of its members as to obstruct refund the amount disallowed/charged as provided in the preceding section, the COE
or interrupt the proceedings before it or them, including disrespect toward the directing the Cashier/Treasurer/Disbursing Officer to withhold payment of any money
Commission or its members, offensive personalities toward others or refusal to be due such person(s) shall be issued by the following:
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 1. Director – for NFDs issued by him and the by Auditor
Commission or any of its members and shall be punished in accordance with the 2. General Counsel – for NFD issued by him and by the Commission Secretary,
penalties prescribed in the Rules of Court. and for judgments rendered by the Supreme Court
Section 2. Indirect Contempt. – After a charge in writing has been filed by an Section 4.  Non-compliance with the COE. - In case of failure by the
aggrieved party before the Commission Proper or its members, and after an Cashier/Treasurer/Disbursing Officer to comply with the COE, the Auditor shall notify
opportunity shall have been given to the respondent to be heard by himself or counsel, the agency head concerned of the non-compliance. At the same time, the Auditor shall
a person guilty of the following acts may be punished for contempt: report the matter through the COA Director concerned, to the General Counsel who
1. Misbehavior of any officer of the Commission in the performance of his official shall take any or all of the following actions:
duties or in his official transactions; 1. Recommend to the Commission Proper to cite defaulting party in contempt;
2. Disobedience of or resistance to a lawful writ, process, order, judgment or 2. Refer the matter to the Solicitor General for the filing of appropriate civil suit;
command of the Commission or any of its members; 3. Refer the case to the Ombudsman for the filing of appropriate administrative
3. Any abuse of or any unlawful interference with the process or proceedings of or criminal action.
the Commission or any of its members not constituting direct contempt Section 5. Holding the Defaulting Party in Contempt. - Any party who fails to
under Section 1 of this rule; comply with the COE may be held in contempt pursuant to Section 2, Rule XI of these
4. Any improper conduct tending, directly or indirectly, to impede, obstruct, or Rules. The LSS shall study and evaluate the report of such non-compliance as cited in
degrade the administration of justice by the Commission or any of its the preceding section and submit its recommendation to the Commission Proper
members; within fifteen (15) days from receipt thereof.
5. Failure to obey a subpoena duly served.
Section 3. Penalty for Indirect Contempt. - If adjudged guilty, the accused may be Section 6. Referral to the Solicitor General. - To enforce civil liability, the Auditor
punished in accordance with the penalties prescribed in the Rules of Court. shall submit to the Director concerned a report on COEs which have not been
complied with. The report shall be duly supported with certified copies of the
subsidiary records, and the payrolls/vouchers disallowed and collections charged,
together with all necessary documents for the filing of the appropriate civil suit. The
RULE XII JUDICIAL REVIEW Director shall forward the report to the General Counsel who shall study and evaluate
the same and submit his recommendations to the COA Chairman within fifteen(15)
Section 1. Petition for Certiorari. - Any decision, order or resolution of the days from receipt thereof. Referral to the Office of the Solicitor General for its
Commission may be brought to the Supreme Court on certiorari by the aggrieved party appropriate action may be made.
within thirty (30) days from receipt of a copy thereof in the manner provided by law
and the Rules of Court. Section 7. Referral to the Ombudsman. - The Auditor shall report to his Director all
instances of failure or refusal to comply with the decisions or orders of the Commission
When the decision, order or resolution adversely affects the interest of any government contemplated in the preceding sections. The COA Director shall see to it that the report
agency, the appeal may be taken by the proper head of that agency. is supported by the sworn statement of the Auditor concerned, identifying among
others, the persons liable and describing the participation of each. He shall then refer
the matter to the Legal Services Sector who shall refer the matter to the Office of the
RULE XIII ENFORCEMENT AND MONITORING OF DECISION
Ombudsman or other appropriate office for the possible filing of appropriate Section 10. Appeal. - Appeals, where allowable, shall be made by the party adversely
administrative or criminal action. affected by the decision in accordance with the rules prescribed under existing Civil
Service rules and regulations.
Section 8. Effect of Non-compliance. - Any delay in complying or refusal to comply
with the order or decision of the Commission shall constitute a ground for contempt,
and/or administrative disciplinary action against the officer or employee concerned.
RULE XV MISCELLANEOUS PROVISIONS
Section 1. Supplementary Rules. - In the absence of any applicable provision in these
RULE XIV ADMINISTRATIVE CASES rules, the pertinent provisions of the Rules of Court in the Philippines shall be
applicable by analogy or in suppletory character and effect.
Section 1. Applicability of Civil Service Law and Other Rules. - The procedures set
forth in the pertinent provisions of the Civil Service Law, The Omnibus Rules Section 2. Any deviation from these rules, which does not affect the substantive rights
Implementing Executive Order No. 292 and COA Memorandum No. 76-48 dated April of the parties, shall not invalidate the action taken by the Commission.
27, 1976, in administrative cases against officers and employees of the Commission,
are hereby adopted and read into these rules.
Section 2. Re-Hearing. - In meritorious cases as may be determined by the
RULE XVI REPEALING CLAUSE AND EFFECTIVITY
Commission Proper, the Commission Proper may order a re-hearing of the
administrative case. Section 1. Repealing Clause. - All resolutions, rules, regulations, circulars and
memoranda and other issuances of the Commission or parts thereof which are
Section 3. Proposed Decision. - Upon the termination of the formal investigation and
inconsistent with any provisions of these rules are hereby deemed repealed or modified
the submission of the report of the hearing officer, or evaluation of respondent’s
accordingly.
Answer in case of waiver of formal investigation, the LSS shall within thirty (30) days
thereof propose a decision for the consideration of the Commission Proper. Section 2. Separability Clause. - If any part of these rules is declared
unconstitutional, the remaining part not affected thereby shall remain valid and
Section 4. Transmittal to the Commission Proper.- The LSS shall transmit to the
effective.
Commission Proper through the Commission Secretary the proposed decision which
shall contain the following particulars: Section 3. Effectivity. - These rules shall be published in a newspaper of general
circulation and shall take effect thirty (30) days after completion of its publication.
1. Administrative case title and number;  
2. Respondent, position/designation and place of assignment;
3. A brief statement of materials facts; APPROVED this   15th    day of  September , 2009.
4. Findings and conclusions;
5. Penalty imposed, if warranted.

Section 5. Review by the Chairman and Commissioners. - The Commission

Secretary shall furnish the members of the Commission with a complete set of the
record of the case, together with the proposed decision and the summary of the case,
for review.
Section 6. Finalization of the Decision. - After the review of the case by the
Chairman and the Commissioners, the Commission Secretary shall calendar the same
as an item in the agenda of the next regular meeting of the Commission Proper.
Section 7. Recording and Release. - The Commission Secretary shall record the
decision in the Docket of Administrative Cases maintained by that office and thereafter
send it to the Central Office Records Division which shall be responsible for its release
and full dissemination to all concerned.
Section 8. Motion for Reconsideration. - The respondent may, within fifteen (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.
Section 9. Disposition of the Motion for Reconsideration. - The disposition of a
motion for reconsideration shall be embodied in an appropriate resolution or issuance
of the Commission Proper which shall form part of the records of the case. The
procedure outlined for the disposition of administrative cases shall be observed.