COA Key Services Procedural Flow - pdf-437299431

COA KEY SERVICES
PROCEDURAL FLOW
Table of Contents

I.
Introduction
II.
COA Constitutional Mandates
III. COA Organizational Set-up
IV. COA Key Services
V.
Audit Services
Legal and Adjudication Services
Technical Services
Training Services
Other Services
Table of COA Key Services
VI. Audit Services Procedural Flow
Request for Regular/Special Audit of Government Agencies

Who May Request
What are the requirements
Where to Submit the Request
Procedures
11
Request for Fraud Audit

Who May Request
Where to Submit the Request
Procedures
12
Issuance of Notice of Disallowance (ND)/Charge (NC) and

Settlement
To Whom ND/NC is issued
Who will Settle / How is it Settled
Procedures
14
Issuance of Notice of Suspension (NS) and Settlement

To Whom NS is issued
Who will Settle / How is it Settled
Procedures
16
Issuance of Credit Notice on Liquidated Cash Advances/

Fund Transfers
Who will Issue CN
To Whom the CN is issued
17
Procedures
VII. Legal and Adjudication Services Procedural Flow
Filing of Appeal on Audit Disallowances/Charges

A. On Appeal before the Cluster/Regional Director
Who May File
Where to File
Covering Rules and Regulations
Procedures
19
B. On Petition for Review of the Decision of the Director by the

Commission Proper
Who May File
Where to File
Procedures
22
C. Issuance of the Notice of Finality of Decision (NFD)

By the Auditor
26
D. Issuance of the Notice of Finality of Decision (NFD)

by the Cluster/Regional Director
26
E. Issuance of the Notice of Finality of Decision by the

Commission Secretary for Decisions Rendered by the
Commission Proper
27
F.
28
Issuance of a COA Order of Execution (COE) by the Cluster/

Regional Director for the Notice of Finality of Decision Issued
by the Latter or by the Audit Team Leader and Supervising
Auditor under his/her jurisdiction
Filing of Petition for Money Claim to the Commission Proper

Who May File
Where to File
Procedures
29
Filing of Request for Relief from Accountability for Losses

due to Acts of Man, i.e. theft, robbery, arson, etc.
Who May File
Procedures
33
Filing of Request for Approval of the Commission Proper
40
For Negotiated Sale of Property Pursuant to

Section 380 of the Local Government Code
Who May File
Where to File
Who will Decide on the Request
Procedures
Filing of Request for Concurrence of Retainers Contract

of Private Lawyer
Who May File
Where to File
Procedures
41
Filing of Request for Legal Opinion

Who May File
Where to File
Procedures
45
VIII. Technical Services Procedural Flow
Request for Review of Contracts to Determine Cost

Reasonableness
Who May Request
Where to Submit
Procedures
Request for review of appraisal reports

Who May Request
Where to Submit
Procedures
54
Request for ocular inspection

Who May Request
Where to Submit
Procedures
57
48
IX. Training Services Procedural Flow
Request for Participation in COA Training Program

Who may request
Where to submit the request
Procedures
60
Request for the Conduct of Customized Training Program

Who may request
Procedures
61
X. Other Services Procedural Flow
Filing of Administrative Complaint against COA Personnel

(In accordance with Revised Rules on Administrative
Cases in the Civil Service)
Who May File
Where to File
Forms of Complaint
What are the requirements in filing complaint
Procedures
62
Request for information and access to public or official

documents or records, including furnishing of
copies thereof
69
I.
INTRODUCTION
In various parts of the world, Citizens Charter goes by a variety of names: Public Service
Quality Charter in Portugal, Public Service Users Charter in Belgium, Service Charter in
Australia, Client Charter in Malaysia, and Citizens Charter in the country that started it all, the
United Kingdom. While there are some variations in their content and coverage, their common
denomination, to which COAs own equivalent of Citizens Charter adheres, is improvement of
public services through the publication of service standards; provision for addressing complaints,
grievance and appeals; creation of a scenario for monitoring a government agencys
performance; and, consequently, motivation on the part of the agency to continuously strive
towards a first-rate service delivery.
In 2009, when COA received from the Civil Service Commission a copy of CSC
Resolution No. 081471, adopting implementing rules and regulations of the Act, it took note of
the fact that the law itself states that government offices performing judicial, quasi-judicial and
legislative functions were excluded from the coverage thereof. COA was aware of the provision
in the CSC-formulated implementing guidelines that government agencies performing judicial
quasi-judicial and legislative functions are excluded from the coverage of the Act, however, their
respective frontline services are deemed included. Accordingly, COA then undertook a
determination if any of its processes or transactions constituted frontline service as defined under
Section 4(c) of RA 9485, and eventually came to a conclusion, relayed to the CSC, that no part
of the Commissions dealing with the public in the course of performance of its mandate and
functions can be considered as frontline service. It nonetheless reassured the CSC that it
consistently adheres to a policy of integrity, accountability and proper management of public
affairs.
A re-examination of the functions of this Commission, however, prompted the present
Commission Proper to reconsider COAs stand on the setting up of a document equivalent of a
Citizens Charter. While in its ordinary course of business, COA does not undergo the process
or transaction between clients and government offices involving applications for any privilege,
right, permit, reward, license, concession, or for any modification, renewal or extension of these
applications and processes, which constitute frontline service as defined under the Act, COA
nevertheless regularly deals with a specific set of clientele, including, among others, citizens
requesting audit of government agencies or investigation of alleged fraudulent transactions;
accountable government officers settling an audit suspension or disallowance, or filing a request
for reconsideration thereof; private suppliers and contractors filing a petition for review of a
COA decision on money claims that have been disallowed in audit. They need to know what
COA is mandated and empowered to do under the Constitution and the law, how they can initiate
an investigation of perceived irregularities in government transactions, or exercise their right to
appeal from an auditors action. In the process, by determining how fast it has acted on claims,
or disposed of a query or complaint, or how much the government was able to recover from an
anomalous transaction, COAs various publics can have a yardstick for measuring performance
of its job.
II.
COA CONSTITUTIONAL MANDATES

(Article IX-D of the 1987 Philippine Constitution)
Under Article IX-D of the 1987 Philippine Constitution, the Commission on Audit
is mandated to perform the following:
Examine, audit and settle all accounts pertaining to the revenue

and receipts of, and expenditures or uses of funds and property
owned or held in trust by, or pertaining to, the government.
[Section 2(1)]
Promulgate accounting and auditing rules and regulations

including those for the prevention and disallowance of irregular,
unnecessary,
excessive,
extravagant
or
unconscionable
expenditures, or uses of government funds and properties.
[Section 2(2)]
Submit annual reports to the President and the Congress on the

financial condition and operation of the government. (Section 4)
Recommend measures to improve the efficiency

effectiveness of government operations. (Section 4)
Keep the general accounts of government and preserve the

vouchers and supporting papers pertaining thereto. [Section 2(1)]
and
III.
COA ORGANIZATIONAL STRUCTURE
The Commission Proper

The Commission Proper is composed of a Chairperson and two Commissioners who
shall together be known as the Commission Proper. The Commission Proper sits as a body to
determine policies, promulgate rules and regulations, and prescribe standards governing the
performance by the Commission of its powers and functions.
The Chairperson acts as the presiding officer of the Commission Proper and the chief
executive officer of the Commission. As such chief executive officer, he/she shall be
responsible for the general administration of the Commission.
The Assistant Commissioners
The Assistant Commissioners compose the executive management committee of the
Commission which is known as the Assistant Commissioners Group (ACG).
An Assistant Commissioner heads a sector, numbering nine, as follows:
Audit Sectors
1. Corporate Government Sector
2. Local Government Sector
3. National Government Sector
4. Special Services Sector
Support Sectors
1. Administration Sector
2. Government Accountancy Sector
3. Legal Services Sector
4. Planning, Finance and Management Sector
5. Professional Development Sector
Audit Sectors
Pursuant to COA Resolution No. 2012-019 dated December 20, 2012, the four audit
sectors have the following clusters/offices:
1. National Government Sector
agencies
with audit jurisdiction over national government
Cluster 1 Executive Offices

Cluster 2 Legislative and Oversight
Cluster 3 Judiciary and Constitutional Offices
Cluster 4 Defense and Security
3
Cluster 5 Education and Employment

Cluster 6 Health and Science
Cluster 7 Public Works, Transport and Energy
Cluster 8 Agriculture and Environment
2. Local Government Sector with audit jurisdiction over local government units and
stand alone agencies outside of the National Capital Region, and with the following
offices:
Cluster NCR
COA Regional Office CAR, La Trinidad, Benguet
COA Regional Office No. I, San Fernando City, La Union
COA Regional Office No. II, Tuguegarao City, Cagayan
COA Regional Office No. III, San Fernando City, Pampanga
COA Regional Office No. IV-A CALABARZON, Quezon City
COA Regional Office No. IV-B MIMAROPA, Quezon City
COA Regional Office No. V, Legazpi City, Albay
COA Regional Office No. VI, Iloilo City
COA Regional Office No. VII, Cebu City
COA Regional Office No. VIII, Candahug, Palo, Leyte
COA Regional Office No. IX, Zamboanga City
COA Regional Office No. X, Cagayan de Oro City
COA Regional Office No. XI, Davao City
COA Regional Office No. XII, Cotabato City
COA Regional Office No. XIII, Butuan City
COA Regional Office ARMM, Cotabato City
The 16 COA Regional Offices shall be responsible for the audit of local government
units, water districts and stand-alone agencies which are based in their respective
territorial jurisdiction.
3. Corporate Government Sector (CGS) responsible for the audit of governmentowned/controlled corporations
Cluster 1 Banking and Credit
Cluster 2 Social Security
Cluster 3 Public Utilities
Cluster 4 Industrial and Area Development
Cluster 5 Agricultural and Natural Resources
Cluster 6 Social, Cultural, Trading, Promotional and Other Services
4. Special Services Sector
a. Fraud Audit Office responsible for the conduct of fraud audit of
government agencies;
b. Special Audits Office responsible for the conduct of government-wide and
sectoral performance audits, rate audits and levy audits; and
4
c. Technical Service Office responsible for the rendition of technical services

to the audit sectors.
Audit Groups/Teams
Audit Groups and Teams under each of the clusters in the Corporate, Local and National
Government Sector and under each of the 16 COA Regional Offices are deployed to the
government agencies. They hold office at the government agencies identified as their official
stations.
An audit group is headed by a Supervising Auditor holding a plantilla position of State
Auditor V while an Audit Team is headed by an Audit Team Leader holding a plantilla position
of State Auditor IV.
IV.
COA KEY SERVICES
Audit Services
The Commission is the countrys Supreme Audit Institution (SAI), mandated by the
Constitution to audit government agencies/entities. The audit consists of several types and is
performed by various offices in the Commission.
1. Regular Audits
An Audit Team composed of Audit Team Leader and Team Members is assigned
to audit specific government agency/entity. This Team is under the direct and
immediate supervision of a Supervising Auditor who heads an audit group composed
of more than one audit team.
The Audit Team conducts the following audits:
a. Financial and Compliance Audits - to determine (a) whether their financial
operations are properly conducted, (b) whether their financial reports are
fairly presented, and (c) whether they have complied with applicable laws,
regulations, policies and procedures in handling operations. The primary
objective of these audits is to express an opinion on the fairness with which
the financial condition and results of operations are presented.
b. Performance Audit- concerned with the review of management efficiency
with the end in view of eliminating waste and promoting efficient use of
public funds and resources and the ascertainment of the agencys effectiveness
by determining whether desired results have been achieved and programs have
accomplished their purposes and objectives.
5
2. Special Audits
The Special Audits Office (SAO) of the Special Services Sector (SSS) is
tasked to conduct performance audits which is concerned with the review of
management efficiency with the end in view of eliminating waste and promoting
efficient use of public funds and resources and the ascertainment of the agencys
effectiveness by determining whether desired results have been achieved and
programs have accomplished their purposes and objectives.
The SAO uses three approaches in the conduct of VFM audits:
a. Agency-based approach - An audit of a particular program, project or
activity of a selected agency.
b. Government-wide audit is the simultaneous examination of a management
function or activity in a number of government agencies which is expected
to provide:
basic data for comparing practices and operations between and among
government agencies in the same sector or with the whole government;
collated data of practices in various government agencies that could
show the magnitude or insignificance of deficiencies in the system;
audit criteria which are supported by best practices;
awareness on the part of auditors and the auditees of how their agency
compares with other government agencies in terms of objectives,
functions, operations, internal and administrative controls, and output;
and
opportunities to the audited agency for benchmarking with other
government agencies.
c. Sectoral Audit refers to an audit of programs or activities that are

delivered by more than one government agency and is expected to
provide:
an overall picture of how various segments of a program are

implemented and possibly lead to the identification of areas where
improvements can be introduced;
audit criteria or benchmark for future audits of government programs by
various government agencies;
basis for auditors to realize that program difficulties may not lie with a
single agency but possibly with the way the agencies involved in the
program work together;
an arena for airing program difficulties by audited agencies; and
opportunity for making changes in the program, if necessary.
The SAO is also tasked to conduct other special audits, as follows:

a. Rate Audit pertains to the examination and audit of the books, records
and accounts of public utilities in connection with the fixing of rates of
every nature.
b. Levy Audit pertains to the audit of non-government entities required to
pay levies or government share.
6
c. Subsidy Audit pertains to the audit of non-government entities subsidized

by the government or government authority.
3. Fraud audits
The Fraud Audit Office (FAO) of the Special Services Sector conducts audits
of government agencies with probable fraudulent transactions to safeguard
government assets against abuse and fraud and to respond to the increasing public
demand for fidelity in the use of government funds and properly.
Legal and Adjudication Services

The Commission renders legal and adjudication services on matters pertaining to the
following:
1. Appeal
on
audit
disallowances
(Disapproval
in
the
audit
of
transactions/disbursements); and on audit charges (inclusion or addition to an
accountability pertaining to the assessment, appraisal or collection of revenues,
receipts and other incomes such as those arising from under-appraisal, underassessment or under-collection);
2. 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 government
agency) due from or owing to any government agency);
3. Request for relief from accountability for losses due to acts of man, i.e. theft, robbery,
arson, etc.;
4. Request for approval for negotiated sale of property pursuant to Section 380 of the
Local Government Code;
5. Request for concurrence in the hiring of legal retainers by government agency; and
6. Request for legal opinion relative to government transaction involving disbursement
of public funds or issues within the jurisdiction of the Commission.
Technical Services
The Commission is manned by technical personnel such as civil engineers, mechanical
engineers, electrical engineers, IT specialists, etc.to provide technical assistance to auditors in the
determination of the reasonableness of prices of goods, consulting services and infrastructure
projects, and on matters pertaining to other technical evaluation, including the conduct of fraud
audit. They likewise assist in the settlement/adjudication activities requiring technical expertise.
Training Services
The Commission thru its Professional Development Sector conduct training programs
for personnel of other government agencies, as well as undertake the sale of COA-issued books
and manuals to the other government agencies.
Other Services
The Commission also provides copies of audit reports and certified copies of documents
in the custody of the Audit Teams and Clusters/Regional Offices, and in other offices of the
Commission, upon request of any government agency, or any concerned citizen.
V.
Table of COA Key Services
Services
Fees
Where to Go
None
For regular audit Audit Group/Team under

Cluster of CGS/LGS/NGS and under COA
Regional Office
Audit Services
A
Request for Audit

Government Agencies
of
For special audit Special Audit Office (SAO),

Special Services Sector, COA Central Office
B
None
FAO, Special Services Sector, COA Central

Office
Issuance of Notice of
Disallowance/Notice of
Charge and Settlement of the
Same
None
Audit Group/Team under Cluster of

CGS/LGS/NGS and under COA Regional
Office
Team under SAO
Team under FAO
Issuance of Notice of
Suspension and Settlement
of the Same
None

Office
Team under SAO
Team under FAO
Issuance of Credit Notice on

Liquidated Cash Advances/
None

Services
Fees
Where to Go
Funds Received by
Implementing Agencies (IA)
from Source Agencies (SA)
Office
Office of the Chairperson in case of cash
advances for intelligence and confidential funds
Legal and Adjudication

Services
A Appeal of ND/NC before the
Cluster/Regional Director
1/10 of 1% of the
amount involved
but not exceeding
P10,000.00
Office of the Cluster Director concerned under

CGS/LGS/NGS, COA Central Office, for
NDs/NCs issued in NCR
Office of the Regional Director, COA
Regional Office concerned , for NDs/NCs
issued in Regions other than NCR
Petition for Review of the

Decision of the Director on
Audit Disallowances and
Charges to the Commission
Proper
1/10 of 1% of the
amount involved
but not exceeding
P10,000.00
Commission Secretariat, COA Central Office
Petition for Money Claim to

the Commission Proper
1/10 of 1% of the
amount involved
but not exceeding
P10,000.00
D Request for Relief from

Accountability for Losses of
Government Funds and
Property due to Acts of Man,
i.e. theft, robbery, arson, etc.
None
For amount not exceeding P100,000 - ATL/SA
Request for Approval of the

Commission
Proper
for
Negotiated Sale of Property
pursuant to Section 380 of
the Local Government Code.
None
Request for Legal Opinion
None
Office of the General Counsel, Legal Services

Sector, COA Central Office
Request for Concurrence of

Retainers Contract of Private
Lawyer
None
Office of the General Counsel, Legal Services

Sector, COA Central Office
None
For amount in excess of P100,000

Technical Services
A Request
for
review
of
Services
Fees
Where to Go
contracts to determine cost

reasonableness

Office
Request for review of

appraisal
reports
on
acquisition of right-of-way,
land and building
and
disposal of real property,
acquired
assets
and
unserviceable property
None

Office
Request
for
ocular
inspectionof
deliveries,
infrastructure
project
accomplishment and repair
of property
None

Office
Training Services
A Request for attending COA
training programs (Individual
request)
P1,200 per day
COA Professional Development Office, COA

Central Office and COA Regional Office
concerned
B
.
P5,000 for
customized
training design
fee and P1,200
per day for each
participant
COA Professional Development Office, COA

Central Office
Request for the conduct of

customized training program
for agency personnel
Other Services
A Administrative Complaint
against COA Personnel
(in accordance with (Revised
Rules on Administrative
Cases in the Civil Service
(RACCS)
None
None
Request for Information and

Access to Public or Official
Documents or Records,
Including Furnishing of
Copies Thereof
Citizens Desk ([email protected])

Internal Affairs Office, Office of the
Chairperson
COA Office concerned
10
VI.
AUDIT SERVICES PROCEDURAL FLOW
AUDIT SERVICES
Request for Regular/Special Audit of Government Agencies
Who may request
Auditee
Any Government Officer of a certain government agency
Any concerned citizen who wishes to file a request for audit
Written request containing reasons for requesting audit

Documentary evidences, if any

Audit Team/Audit Group assigned at the Agency subject of the request;
Office of the Chairperson, COA Central Office;
Office of the Cluster Director concerned, COA Central Office, or Office of the
Regional Director of COA Regional Office concerned, having jurisdiction over
the agency subject of request; and
Special Audit Office, Special Services Sector, COA Central Office if the request
is under its jurisdiction.
Requesting Party
1
a. Submit the
written request.
b. Mail the request to

the COA Office
concerned.
Procedures
Greet the requesting party or
representative, and receive the
request. Log the request.
Forward the request to the Action
Officer.
Specific
Office
Person/s In-Charge
Receiving Clerk
Log the request. Forward the

request to the Action Officer.
Make an initial evaluation of the

request
Action Officer
If the request is received from the

requesting party, inform the
requesting party of the process or
procedure in taking action of the
request , and the period during an
inquiry on the status of request
can be made.
Action Officer
If the request is received thru mail
Action Officer
11
Signing Officer
Releasing Clerk
or from one who is not the

requesting party, send a letter to
the requesting party, informing of
the process or procedure in taking
action of the request, the period
during which an inquiry on the
status of request can be made, and
the name of the specific office to
which the inquiry is to be
addressed.
AUDIT SERVICES
Who may request
Any concerned citizen who wishes to file a request for fraud audit
Written complaint in three copies, containing the following:
Name of complainant (not necessary but preferable);
Facts and circumstances (specify with particularity the area to be audited or
the fraud committed); and
Amount of transaction.
Office of the Chairperson, COA Central Office;
COA Citizens Desk at [email protected];
Fraud Audit Office, Special Services Sector, COA Central Office;
Office of the Cluster Director concerned, COA Central Office, or Office of the
Regional Director of COA Regional Office concerned, having jurisdiction over
the agency subject of request.
Concerned Citizen
1
Procedures
Specific
Office
Person/s In-Charge
a. Personally submit
the written
complaint.
Receive the written complaint.
Receiving Clerk
b. Email the
complaint to the
COA Citizens
desk.
Acknowledge receipt of the

email. Log the complaint.
Forward the complaint to the
Action Officer
Staff-in-Charge
or
12
Mail the written

complaint.
Log the complaint. Forward the

complaint to the Action Officer.
Receiving Clerk
Browse the complaint and

determine if:
written complaint complies
with the requirements;
signed by the complainant
(only if the complainant
indicate his name); and
complaint has 3 copies.
Action Officer
Inform the complainant of the

process or procedure in taking
action of the said complaint and
the period during which the
complainant can make the inquiry
for the status of his/her complaint.
Action Officer
Stamp Received on the face of

the 1st and last copy of the written
complaint and write down the
date and time of receipt and the
receiving clerk affixing his/her
initial therein. Then the receiving
clerk gives the last copy for
customers file.
Receiving Clerk
3.b
For complaint received thru the

Citizens Desk, send an email
informing him/her of the process
or procedure in taking action of
the said complaint and the period
during which the complainant can
make the inquiry for the status of
his/her complaint.
Action Officer
3.c
For complaint received thru mail

and with written address, send a
letter informing him/her of the
process or procedure in taking
action of the said complaint and
the period during which the
complainant can make the inquiry
for the status of his/her complaint.
Action Officer
Signing Officer
Releasing Clerk
3.a
13
AUDIT SERVICES
Issuance of Notice of Disallowance/Charge
and Settlement
Background
In the conduct of financial and compliance audits, the Audit Team Leader (ATL) and
Supervising Auditor (SA) may issue Notice of Disallowance (ND) or Notice of Charge
(NC) to the persons determined to be held liable therefor.
A disallowance is the disapproval in audit of a transaction, either in whole or in part
for being illegal, irregular, unnecessary, excessive, extravagant, or unconscionable
expenditure.
A charge is an inclusion or addition to an accountability pertaining to the
assessment, appraisal or collection of revenues, receipts and other income arising from
under-appraisal, under-assessment, or under-collection. Thus, a transaction is charged in
audit when the correct amount of revenue or receipt due the government is not received by
the government agency as a result of under-appraisal/assessment/collection. An NC is
issued for the uncollected amount.
After the disallowance/charge becomes final and executory, the COA official
concerned shall issue Notice of Finality of Decision (NFD) to the Agency Head to notify
that a Decision of the Auditor, Director, or the Commission Proper has become final and
executory. (Please see note below)
The COA official concerned shall issue the COA Order of Execution (COE) not
earlier than five days from receipt of the NFD by the Agency Head, to enforce the
settlement of an audit disallowance, whenever the persons liable therefor refuse or fail to
settle them after the decision has become final and executory.
To whom the ND/NC is issued
The ND/NC is addressed to the Agency Head and Accountant, to be served on the
persons determined to be liable, to be signed both by the ATL and SA.
Who will settle / How is it settled
A disallowance/charge is settled by payment of the amount disallowed/charged or by
such other applicable mode of extinguishment of obligation as provided by law.
Person(s)
Determined to be
Liable
1
Procedures
Prepare ND for transaction for

being an illegal, irregular,
unnecessary, excessive,
extravagant, or unconscionable
14
Specific
Office
Persons
Responsible
ATL/SA
expenditure.
2
Receive the ND
Release ND to the agency head

and serve on the persons liable.
Releasing Clerk
Record the ND in the Record of

COA Decisions.
Recording Officer
Between Steps 3 and 4 is the Period of Filing Appeal and Adjudication of Appeal
4
Receive the NFD
When the disallowance/charge

becomes final and executory,
issue NFD.
Action Officer
Signing COA
Official
Releasing Clerk
Receive the COE
When the persons liable refuse or

fail to settle
disallowances/charges, after the
decision has become final and
executory, issue COE.
Action Officer
Signing COA
Official
Releasing Clerk
Pay to the Agency

Cashier and submit
to COA an
authenticated copy of
the OR
Receive the OR and record in

the logbook of documents
received
Receiving Clerk
Verify against the ND/NC issued

on file.Attach to the ND/NC.
Action Officer
Issue Notice of Settlement of

Suspensions/Disallowances/Char
ges (NSSDC)
ATL/SA
Release the NSSDC to the

persons liable
Releasing Clerk
Receive the NSSDC
Log in the Record of COA

Decisions.
Note:
1. An audit disallowance/charge if not appealed within six months from receipt of the
ND/NC by the person liable shall become final and executory.
2. The Decision of the Cluster/Regional Director on the appealed Notice of
Disallowance/Notice of Charge if not appealed within six months from receipt of the
Decision of the Cluster/Regional Director shall become final and executory.
3. The Decision of the COA Commission Proper on the appealed Decision of the
Cluster/Regional Director, if not appealed within six months from receipt of the COA
Decision shall become final and executory.
15
4. The Decision of the Supreme Court on the appealed Decision is final and executory.
AUDIT SERVICES
Issuance of Notice of Suspensions and Settlement
Background
A suspension is a temporary disallowance which refers to transactions or accounts
which appear illegal/improper/irregular unless satisfactorily explained or justified by the
responsible officers or until the requirements on matters raised in the course of audit are
submitted or complied with.
Thus, a transaction is suspended in audit when it is temporarily
disallowed/disapproved until the requirements on matters raised in the course of audit are
complied with. The Notice of Suspension (NS) covers only transactions which may result
in pecuniary loss to the government, indicating the requirements to be complied with by
the officers concerned.
To whom the NS is issued
The NS shall be addressed to the Agency Head and Accountant, and served on the
persons responsible, to be signed both by the ATL and SA.
Who will settle / How is it settled
The persons determined to be responsible are required to settle the NS through the
submission of the justification/explanation and/or documentation required under an NS and
after the ATL and SA become satisfied that the transaction is regular/legal/proper and that
no loss was suffered by the government.
Non-settlement of Suspensions
The settlement shall be made within 90 days from receipt of the NS, otherwise the
transactions covered by it shall be disallowed/charged after the ATL and SA have satisfied
themselves that such action is appropriate. Consequently, the ATL and SA issue the
corresponding ND/NC.
Responsible Officers
Procedures
Prepare NS with supporting
documents.
Receive the NS
Release the NS to the Agency

Head and serve on the persons
16
Specific
Office
Depending
on the
volume of
transaction
covered by
the NS
1 working
day
Persons
Responsible
Action Officer
ATL/SA
Releasing Clerk
responsible.
Submit the
documentary
requirements
Record the NS in the Record of

Audit Suspensions.
5 min
Receive and record in the logbook
5 min
Verify against NS issued.

Evaluate as to compliance with
the requirements, and if
incomplete, require submission.
If complete, issue NSSDC to the

accountable officer.
Receive the NSSDC
Release the NSSDC to the

responsible officer.
Depending
on the
volume of
transaction
covered by
the NS
Receiving Clerk
Action Officer
1 hr
Action Officer
ATL/SA
10 min
Releasing Clerk
Log in the Record of Audit

Suspensions.
AUDIT SERVICES
Issuance of Credit Notice on Liquidated Cash Advances and
Fund Transfers
Background
When agency officials and employees were granted cash advances for legal and
valid purpose, including cash advance for intelligence and confidential funds (ICF), they
are required to submit liquidation documents to the Accountant as soon as the purpose for
which it was given, has been served. The Accountant, in turn, verifies the documents,
records it in the books and submits the same to the Audit Team Leader/designated COA
Official on the audit of intelligence and confidential funds (ICF) cash advances.
For funds received by the implementing agency (IA) from the source agency (SA),
the IA Accountable Officer shall prepare Report of Checks Issued and Report of
Disbursements, and submit the same to the IA Accountant. The IA Accountant verifies
the reports, records the same and submit the same to the IA Audit Team Leader.
Who will issue CN
Audit Team Leader assigned at government agencies on the liquidation of cash
advances other than ICF;
Designated COA Official on the audit of liquidation of ICFcash advances.
17
To whom the CN is issued

Agency accountable officer who were granted cash advances for legal and valid
purpose;
Accountable officer of the IA for funds received from other government
agencies (SA)
Liquidation voucher
Report of Disbursements/Report of Checks Issued

Supporting Documents
Accountant/
Accountable Officer
Submit the
liquidation voucher,
Report of
Disbursement and
supporting
documents
Procedures
Receive the liquidation voucher

and supporting documents and
record them in the logbook.
Specific Office
Persons Responsible
Receiving/Recordin
g Officer of the
Audit Team
assigned at
government
agencies
Action Officer at the
Office of the
Chairperson for
intelligence and
confidential funds
Verify as to legality, veracity,

completeness of the documents
presented..
Action Officer
If incomplete, issue NS. (Please

refer to Procedures in issuing NS)
ATL/SA or
If reported expenses are found

illegal, irregular, unnecessary,
unconscionable, excessive and
extravagant, issue ND. (Please
refer to Procedures in Issuing
ND)
Action Officer for

ICF
Issue Credit Notice for the

allowed amount to the
accountable officers concerned.
ATL/SA or
Release the CN.
Releasing Clerk
Receive CN
18
Designated COA
Officer for Audit of
ICF
VII. LEGAL AND ADJUDICAL SERVICES PROCEDURAL FLOW
LEGAL AND ADJUDICATION SERVICES

Filing of Appeal on Audit Disallowances/Charges
A. On Appeal Before the Cluster/Regional Director
Who may file
Persons liable for the audit disallowance/charge (Appellant); or
Appellants Counsel.
Where to file
Cluster concerned at the COA Central Office for agencies in NCR;
COA Regional Office concerned for agencies in regions other than NCR.
Appeal Memorandum and attachments with the following contents:
Preliminary Statement disclosing the parties and their respective addresses where
they may be served with summons/letters/orders of the Director and a statement
that the appeal was filed within six (6) months from notice of the disallowance or
charge;
Statement/Narration of Facts;
Issue/s for Resolution;
Arguments and Discussion;
Prayer;
Appellants or Counsels Signature; and
Proof of Service to concerned parties (personal receipt or registered mail).
Sufficient number of copies (Number of named appellees + two (2))
Proof of payment of filing fees.
Covering Rules and Regulations

2009 Revised Rules of Procedure of the Commission on Audit (RRPC)
Rules and Regulations on the Settlement of Accounts (RRSA) under COA Circular No.
2009-006 dated September 15, 2009
Appellant or his/her
COA
Counsel
Procedure
Specific Office
File
the
appeal Ask for sufficient identification Cluster/COA Regional
Office concerned
memorandum, with and inquire about:
sufficient
Agency where party/ies
identification
or
belong/s or transacted
authorization.
as payee
Auditor-appellee
Nature
of
the
19
Person Responsible
Receiving Clerk
disallowance or charge
Basis of the Auditor in
denying the request for
relief
from
accountability
Examine appeal memorandum

to determine if:
Preliminary Statement
disclosing the parties
and their respective
addresses where they
may be served with
summons/letters/orders
of the Director and a
statement
that
the
appeal was filed within
six (6) months from
notice
of
the
disallowance or charge;
Statement/Narration of
Facts;
Arguments
and
Discussion;
Prayer;
Appellants
or
Counsels Signature;
Proof of Service to
concerned
parties
(personal receipt or
registered mail);
Sufficient number of
copies (Number of
named appellees + two
(2));
Proof of payment of
filing fees.
-do-
Action Officer
3.a
If
the
documents
are
incomplete,
inform
the
appellant/counsel
/
representative to comply with
the formalities and procedural
requirements.
If the documents are complete,
stamp received on at least one
original appeal memorandum
and the appellants receiving
copy, write down the date, time
of receipt, affix the initial of the
- do -
Action Officer
3.b
20
-do-
Receiving Clerk
receiving clerk then give a copy

to the appellant or his/her
representative.
4
Inform the appellant/appellants

counsel/
appellants
representative
of
the
proceedings before the Office
of the Cluster/Regional Director
as prescribed in Rule V of the
RRPC.
-do-
Action Officer
-do-
Cluster/Regional
Director
Inform also the period during

which an inquiry on the status
of the appeal can be made.
Issue Order to the Auditor to

submit an Answer together
with the entire records of the
case including the EDSE,
pursuant to Section 6, Rule V
of the RRPC.
Formulate
Answer
and Audit Group/Team Supervising
submit the same together concerned
Auditor/ Audit
with the entire records of the
Team Leader
case including the EDSE to
the Cluster/Regional Director
Issue Cluster/COA Regional Cluster/COA

Office Decision pursuant to Regional Office
Section 9, Rule V of RRPC.
concerned
7.a
If the disallowance/charge is
affirmed,
notify
the
Appellants/
Appellants
Counsel of the Decision in
writing.
7.b
If the disallowance/charge is
reversed, modified or altered,
elevate the case to the
Commission Proper (CP) for
automatic review, with the
dispositive portion of the
Decision
categorically
stating that the decision is
not final and is subject to
21
-do-
Cluster/Regional
Director
-do-
automatic review by the CP,

pursuant to Section 7, Rule V
of RRPC.
B.
Distribute
the Audit Group/Audit Releasing Clerk
Cluster/Regional
Office Team
Decision to the head of
agency, auditor concerned
and agency officials affected
by the decision through
personal service, or if not
practicable
through
registered mail
Determine if no appeal to the

concerned Director was
taken within six months from
date of receipt of the ND/NC
by the persons liable,
pursuant to Section 8, Rule
IV of RRPC
-do-
Supervising
Auditor/Audit
Team Leader
On Petition for Review of the Decision of the Director by the Commission Proper
Who may file

An aggrieved party by a decision of the Director (Respondent); or
Respondents Counsel.
Where to file
Commission Secretariat at the COA Central Office
Petition for Review and attachments with the following contents:
Preliminary Statement disclosing the parties and their respective addresses where
they may be served with summons/letters/orders of the Commission
Proper/Commission Secretary and a statement that the petition was filed within
the time remaining of the six (6) months period under Section 4, Rule V, taking
into account the suspension of the running thereof under Section 5, supra;
Statement/Narration of Facts;
Grounds Relied upon for Review, Arguments and Discussion;
Conclusion;
Prayer;
Petitioners or Counsels Signature;
Verification; and
Proof of Service to Respondent Director who rendered the decision (personal
22
receipt or registered mail).

Five (5) legible copies
Respondent or
COA
his/her Counsel
Procedure
Specific Office
Person Responsible
Receiving Clerk
File
petition for Ask for sufficient identification Commission
Secretariat,
COA
review
with and inquire about:
Central Office
sufficient
Agency of origin
identification
or
Director who rendered
authorization.
the decision
Nature
of
the
disallowance or charge
and
the
decision
affirming the ND/NC
Basis of the Director in
denying the request for
relief from accountability
Examine petition for review to
determine if:
Preliminary
Statement
disclosing the parties and
their respective addresses
where they may be served
with
summons/letters/orders of
the Commission Proper /
Commission
Secretary
and a statement that the
appeal was filed within
the time remaining of the
six (6) months period
under Section 4, Rule V,
taking into account the
suspension of the running
thereof under Section 5,
supra;
Statement / Narration of
Facts;
Grounds Relied upon for
the review, Arguments
and Discussion;
Conclusion;
Prayer;
Petitioners or Counsels
Signature;
23
-do-
Action Officer
Proof of Service to
concerned
parties
(personal
receipt
or
registered mail);
Five (5) legible copies;
Proof of payment of
filing fees.
3.a
If the documents are incomplete,

inform the petitioner or his/her
counsel to comply with the
formalities
and
procedural
requirements.
-do-
Action Officer
3.b

original petition for review and
the petitioners receiving copy,
write down the date, time of
receipt, affix the initial of the
to the petitioner or his/her
counsel.
-do-
Receiving Clerk
Inform the petitioner or his/her

counsel of the proceedings before
the Commission Proper as
prescribed in Rule VII of the
RRPC.
-do-
Action Officer
-do-
Commission
Secretary

which an inquiry on the status of
the petition can be made.
Issue Order to the Director to

submit an Answer and transmit
the entire records of the case to
the Commission Secretary,
pursuant to Section 6, Rule VII
of RRPC.
Formulate Answer and submit Cluster/COA

the same together with the Regional Office
entire records of the case to concerned
the Commission Secretary
copy furnished the petitioner/s
or his/her counsel.
Submit Reply to Receive
Reply
from
24
the Commission
Cluster/Regional
Director
Receiving Clerk
the Commission Respondent or his/her Counsel. Secretariat

Secretary,
pursuant
to
Section 8, Rule
VII of RRPC.
8
Upon receipt of the Reply or

expiration of the period to
Reply, refer the case with the
complete records of the case to
the Legal Services Sector
(LSS) for review, evaluation,
and preparation of draft COA
Decision
Review,
evaluate,
draft Legal Services
decision and submit the same Sector
to the Commission Proper,
pursuant to Section 1, Rule X
of the RRPC.
Assistant
Commissioner
10
Direct any and all parties to

submit additional pleadings or
documents which it may deem
necessary in the proper
adjudication of the case,
pursuant to Section 8, Rule VII
of the RRPC
Commission
Proper
11
Conduct formal deliberation

and submit concurring or
dissenting opinion. Finalize
COA Decision, pursuant to
Section 4, Rule X of RRPC.
12
Distribute the COA Decision Commission

to the Central Office Records Secretariat
Division, Rollo or folder of the
Commission Secretary, LSS,
Cluster/Regional
Director
concerned, Auditor concerned
and the parties or their
counsels
25
-do-
-do-
Commission
Secretary
-do-
Commission
Secretary
C.
Issuance of the Notice of Finality of Decision (NFD) By the Auditor

COA
Specific COA Office Persons Responsible
Responsible
Inquire in writing from the Office of the Audit Group/Team
Audit Team Leader
Cluster Director/of the Regional Director concerned
and Supervising
concerned if no appeal from the ND/NC was
Auditor
received by the latter within six months from
date of receipt of the ND/NC by the persons
liable, pursuant to Section 8, Rule IV of
RRPC.
Procedures
If the answer is no to the Item above, proceed

to the procedures below.
2
Notify the agency head, attention: the chief Audit Group/Team

accountant, that the decision (ND/NC), with concerned
particulars, of the Auditor has become final
and executory, there being no appeal filed
within the reglementary period, pursuant to
Sections 22.2, 22.3 and 22.4 of the RRSA.
Audit Team Leader

and Supervising
Auditor
Serve the NFD to the persons liable or their Audit Group/Team

authorized representatives, who shall indicate concerned
their printed name and signature and the date
of receipt hereof, pursuant to Section 22.5 of
the RRSA.
Releasing Clerk
Issuance of the Notice of Finality of Decision (NFD) by the Cluster/Regional
D.
Director
COA
Procedures
Responsible
Inquire in writing from the Commission Cluster/COA
Cluster/Regional
Secretariat if no petition for review by the Regional Office
Director
Commission Proper was received by the concerned
Commission Secretary within the time
remaining of the six months from date of
receipt of the ND/NC by the persons liable
under Section 3, Rule VII of the RRPC.
If the answer is no to the Item above, proceed
26
to the procedures below.

2
Notify the agency head, attention: the chief

accountant, that the decision of the Director
has become final and executory, there being no
appeal filed within the reglementary period,
pursuant to Sections 22.2, 22.3 and 22.4 of the
RRSA.
-do-
Serve the NFD to the persons liable or their Audit Group/Team

authorized representatives, who shall indicate concerned
of receipt hereof, pursuant to Section 22.5 of
the RRSA.
-do-
Releasing Clerk
Issuance of the Notice of Finality of Decision by the Commission Secretary for

Decisions Rendered by the Commission Proper
E.
COA
Responsible
Determine if a motion for reconsideration by Commission
Commission
the Commission Proper was received within Secretariat, COA
Secretary
30 days from receipt of the COA Central Office
Decisionpursuant to Section 10, Rule X of the
RRPC as modified under COA Resolution No.
2011-006 dated August 17, 2011; OR
Procedures
Determine if a directive is received from the

Supreme Court that the execution of the
Decision should be stopped with the filing of
petition for certiorari
If the answer is no to either of the Items above,
please proceed to the following procedures.
2
Notify the agency head, attention: the chief

accountant, that the decision of the
Commission Proper has become final and
executory, there being no appeal filed within
the reglementary period, pursuant to Sections
22.2, 22.3 and 22.4 of the RRSA.
-do-
Serve the NFD to the persons liable or their

authorized representatives, who shall indicate
27
-do-
-do-
Releasing Clerk
of receipt hereof.
F.
Issuance of a COA Order of Execution (COE) by the Cluster/Regional Director for the
Notice of Finality of Decision Issued by the Latter or by the Audit Team Leader and
Supervising Auditor under his/her jurisdiction
Procedures
Specific COA Office Person Responsible

Responsible
Determine if persons liable on the ND/NC Audit Group/Team
Audit Team Leader
refuse or fail to settle them after the ND/NC or concerned
and Supervising
Decision of the Director has become final and
Auditor
executory, pursuant to Sections 2.1 and 23.2.1
of the RRSA.
Issue the COE to enforce settlement of the Cluster/COA

audit disallowance/charge by directing the Regional Office
withholding of payment of any money due to concerned
the persons liable addressed to the Agency
Head, Attention: the Treasurer/Cashier, and
shall indicate the NFD, the particulars of the
decision enforced and the persons liable,
pursuant to Sections 2.1, 23.2.1 and 23.3 of the
RRSA.
Cluster/Regional
Director
Monitor implementation of the COE and Audit Group/Team

Report to the Director the action of the agency concerned
thereon pursuant to Section 23.4 of the RRSA.
Action Officer
If no compliance, notify the agency head Audit Group/Team

concerned and through the Director concerned, concerned
the General Counsel, pursuant to Section 22.6
of the RRSA.
Audit Team Leader

and Supervising
Auditor
Pursuant to Section 22.6 of the RRSA,
Director
a. Refer to the Commission Proper to cite

defaulting party in contempt;
b.
Refer to the Office of the Solicitor

General for the filing of appropriate civil
suit; and
c.
Refer to the Ombudsman for filing of

appropriate administrative or criminal
28
Office of the General

Counsel
action.

Filing of Petition for Money Claim with the Commission
Proper
Who may file
A claimant for money against the Government, cognizable by the Commission Proper;
or
Representative of the Claimant.
Where to file
Commission Secretariat at the COA Central Office
Petition for Review and attachments with the following contents:
Preliminary Statement disclosing the personal circumstances or juridical
personality of the petitioner and his/her address addresses where he/she may be
served with summons/letters/orders of the Commission Proper/Commission
Secretary;
Statement/Narration of Facts constituting his cause of action;
Citation of the law and jurisprudence upon which the petition is based;
Relief sought;
Petitioners or Counsels Signature;
Verification; and
Proof of Service to concerned respondent agency of the Government (personal
receipt or registered mail).
Certified true copies of documents referred therein and other relevant supporting papers
Claimant or
COA
Representatie
Procedures
Specific Office
Person Responsible
Receiving Clerk
File petition for Ask for sufficient identification Commission
Secretariat,
COA
money claim with and inquire about:
Central Office
sufficient
Agency / Respondent
identification
or
nature of the claim and/or
authorization.
transaction which led to
the filing of the money
claim
Examine petition for review to Commission
29
Action Officer
Secretariat
determine if:
Preliminary
Statement
disclosing the personal
circumstances or juridical
personality
of
the
petitioner and his/her
address addresses where
he/she may be served
with
summons/letters/orders of
the
Commission
Proper/Commission
Secretary;
Statement/Narration
of
Facts constituting his
cause of action;
Citation of the law and
jurisprudence upon which
the petition is based;
Relief sought;
Petitioners or Counsels
Signature;
Verification; and
Proof of Service to
concerned
respondent
agency
of
the
Government
(personal
receipt or registered
mail).
Certified true copies of
documents
referred
therein and other relevant
supporting papers
Proof of payment of
filing fees.
3.a

inform the petitioner / counsel /
representative to comply with the
formalities
and
procedural
requirements.
-do-
3.b

original petition for review and
the petitioners receiving copy,
to the petitioner or his/her
-do-
30
-do-
Receiving Clerk
representative.
4
Inform the petitioner or his/her

representative of the proceedings
before the Commission Proper as
prescribed in Section 2, Rule
VIII, and Section 2, Rule X of the
RRPC.
-do-
Action Officer
-do-
Commission
Secretary

the petition for money claim can
be made.
Issue Order to the Respondent

(Government
Agency,
Department, Instrumentality,
GOCC, SUC, LGU, etc.) to
submit an Answer and transmit
documents
and
other
supporting papers relevant to
the case to the Commission
Secretary, pursuant to Section
2 (d), Rule VIII of RRPC.
Formulate
Answer
and Audit Group/Team
transmit certified true copies of
documents
and
other
supporting papers relevant to
the case, to the Commission
Secretary copy furnished the
petitioner/s or petitioner/s
counsel with proof of service
pursuant to Section 2 e), Rule
VIII of RRPC.
Submit Reply to Receive Reply

the Commission Respondent.
Secretary
copy
furnished
the
Respondent
pursuant
to
Section 2 f), Rule
VIII of RRPC.
from
the Commission
Secretariat
Request
comment
and Commission
recommendation from the Secretariat
appropriate
Cluster/COA
31
Audit Team
Leader/Supervising
Auditor
Receiving Clerk
Commission
Secretary
Regional Office, if not courtadjudicated claim pursuant to

Section 2 (g), Rule VIII and
Section 2, Rule X of RRPC.
9
Submit Comment to the Cluster/COA

Commission
Secretary, Regional Office
pursuant to Section 2, Rule X concerned
of RRPC.
Cluster/Regional
Director
10
Upon receipt of the Comment Commission

(if
not
court-adjudicated Secretariat
claim), or Reply or upon
expiration of the period to
Reply, refer the case with the
complete records of the case to
the Legal Services Sector
(LSS) for review, evaluation,
preparation of draft Decision,
pursuant to Section 2, Rule X
of RRPC.
Commission
Secretary
11
Submit draft decision to the

Legal Services
CP, pursuant to Section 2, Rule Sector
X of RRPC
Assistant
Commissioner
12
Call for Oral Arguments or

submission of Memoranda by
the parties pursuant to Section
3, Rule X of the RRPC.
Commission
Proper
13
Submit respective Receive memoranda.

memoranda,
pursuant
to
Section 3, Rule X
of the RRPC.
Commission
Secretariat
Receiving Clerk
14
Conduct formal deliberation,

submit
concurring
or
dissenting opinion and finale
decision, pursuant to Sections
4 and 5, Rule X of RRPC.
Commission
Proper
15
Distribute the decision or Commission

Resolution to the Central Secretariat
Office Records Division, Rollo
32
Releasing Clerk
or folder of the Commission

Secretary,
LSS,
Cluster/Regional
Director
counsels, pursuant to Section
8, Rule X of RRPC.

Filing of Request Relief from Accountability due to
Fortuitous Events or Natural Calamities, or Due to Acts of
Man; theft, robbery, arson, etc.
Who may file
Persons who are accountable for government funds and property which were lost
and/or damaged without negligence on their part in the custody thereof.
Representative of the Accountable Officer
Where to file
Audit Team assigned at the government agency where the accountable officer filing
the request is assigned
Notice of loss of government supplies and property to the head of the agency and the
auditor assigned thereat;
Request for relief from accountability of the person accountable for government funds
and property filed within thirty (30) days or of such longer period as may be allowed
by the Commission accompanied by the following documents:
The basic notice of loss showing the exact date of filing and receipt in the
Office of the Auditor concerned;
Affidavit of the accountable officer containing a statement of facts and
circumstances of the loss, i.e. property lost and its valuation, actual date in
which the absence was first noted, manner of disappearance, efforts exerted to
recover the same, provisions made to safeguard the property, date when the
loss was reported to the auditor and police authorities, etc.,
Affidavits of two (2) disinterested persons cognizant of the facts and
circumstances of the loss;
Final investigation report of the office or department head, proper government
investigating agency (PNP, BFP, NBI, etc.);
Comment/s and/or recommendation of the agency head;
List and description including book value, date of acquisition, property
number, account classification, condition of the property, and other additional
33
relevant information of the properties lost as attested by the concerned

officials, as the case may be;
Latest inventory and inspection report preceding the loss and inspection report
on the extent of damage/loss;
Exact or accurate amount of government cash or book value of the property,
subject of the request for relief;
Memorandum Receipt, if any, covering the proerties subject of the request;
Certification from Police/Fire Chief/Provincial Governor/Mayor or other
competent authority as to the destruction brought by natural calamity and/or
insurgency;
Report on Cash Examination conducted immediately after the loss (for cash
losses);
Certificate by the veterinarian as to the cause of death with a description of the
animal, if the property is a government animal under the care of a veterinarian,
and autopsy report;
Authenticated pictures of the site (loss through fire and theft or robbery/holdup;
Fire insurance policy;
Certification of the proper official on the actual occurrence of calamity
specifying therein the approximate or exact time of occurrence and the affected
areas;
Insurance policy, if any, and the fact of receipt of the insurance proceeds;
Affidavits of security guards pertaining to the incident, if manned by them, and
the contract of security services;
Information on whether or not the accountable officer was accompanied by
police/security escorts during theft or robbery/hold-up of cash (going to and fro
the bank, office break-in, etc.) and the appropriate explanation if none; and
Comments and/or recommendation of the auditor.
Who will decide on the request

Audit Team Leader if the amount does not exceed P100,000
Cluster/Regional Director if the amount if more than P100,000 but not more than
P500,000
Commission Proper if the amount exceeds P500,000.
a. File the request with the Auditor - For Amount not exceeding P100,000.00
Accountable Officer
or Representative
1
Procedures
COA
Specific Office
Persons
Responsible
Group/Team Receiving Clerk

File request for Ask for sufficient identification Audit
concerned
relief with sufficient and inquire about:
identification
or
Properties
lost
or
authorization.
damaged
and
their
corresponding value
34
Name of accountable
officer and the agency
from
which
he/she
belongs
Examine request for relief from

accountability to determine if the
documents in support of the relief
are complete (Sections 498 and
499
of
the
Government
Accounting and Auditing Manual
Volume I and Sections 151 and
152 of COA Circular No. 92-386
dated October 20, 1992, for
LGUs)
-do-
Action Officer
3.a

inform the accountable officer /
counsel / representative to comply
with
the
formalities
and
procedural requirements.
-do-
3.b

request for relief and the
requesting partys receiving copy,
to the said accountable officer /
counsel / representative.
-do-
Receiving Clerk
Inform the accountable officer /

counsel / representative of the
proceedings before the Auditor
(Sections 5 to 9 of Rule IV of the
RRPC)
-do-
Action Officer
-do-

the request can be made.
Team
Issue Decision pursuant to Audit Group/Team Audit
Leader/Supervising
Section 5, Rule IV of RRPC.
concerned
Auditor
Distribute the Decision to the

head of agency, auditor and
agency officials affected by the
decision through personal
service, or if not practicable
35
-do-
Releasing Clerk
through registered mailpursuant

to Sections 6 and 7, Rule IV of
RRPC.
b.
File the request with the Cluster/Regional Director through the Audit Team assigned at government
agencies - For amounts exceeding P100,000.00 but not more than P500,000
Accountable Officer
or Representative
Procedures
COA
Specific Office
Person Responsible
File the request with Ask for sufficient identification Audit Group/Team Receiving Clerk
concerned
sufficient
and inquire about:
identification
or
Properties
lost
or
authorization.
damaged
and
their
corresponding value
Name of accountable
from
which
he/she
belongs

499
of
the
Government
LGUs)
-do-
3.a

with
the
formalities
and
-do-
3.b

to the said requesting party or
his/her representative.
-do-
36
Action Officer
-do-
Receiving Clerk

proceedings before the Director
(Sections 8 to 10 of Rule V of the
RRPC).
-do-
Action Officer
-do-
Audit Team Leader/

Supervising Auditor

5
Elevate the case, together with the

comments and recommendations
to the Cluster/Regional Director
concerned.
Action Officer
Upon receipt of the request from Cluster/COA
Office
the ATL/SA,
inform the Regional
accountable officer / counsel / concerned
representative in writing of the
receipt of the request.
Issue Decision pursuant to

Sections 8 and 9, Rule V of
RRPC
-do-
Cluster/Regional
Director
Distribute the decision to the

head of agency, auditor
concerned and agency officials
affected by the decision
through personal service, or if
not
practicable
through
registered mail
-do
Releasing Clerk
c.
File the request with the Commission Proper through the Audit Team and Cluster/Regional
Director - For Amount in Excess of P500,000.00
Accountable Officer
COA
or Representative
Procedures
Specific Office
Person Responsible
File the request with Ask for sufficient identification Audit Group/Team Receiving Clerk
and inquire about:
concerned
sufficient
identification
or
Properties
lost
or
authorization.
damaged
and
their
37
corresponding value
Name of accountable
from
which
he/she
belongs

499
of
the
Government
LGUs)
-do-
Action Officer
3.a

with
the
formalities
and
-do-
Action Officer
3.b

writes down the date, time of
receipt, affixes the initial of the
receiving clerk then gives a copy
to the said accountable officer /
counsel / representative.
-do-
Receiving Clerk

proceedings
before
the
Commission Proper (Sections 1
and 4 of Rule VIII of the RRPC.
-do-
Action Officer
-do-
Audit Team Leader/

Supervising Auditor

5
Elevate the request, together with

the
comments
and
recommendations,
to
the
Cluster/Regional Director.

Cluster/Regional
the ATL/SA,
inform the Regional
Office Director
accountable officer / counsel / concerned
38
representative in writing of the

7
Cluster/Regional
Evaluate the case, together with Cluster/COA
Office Director
the
comments
and Regional
recommendations to the Assistant concerned
Commissioner, Legal Services
Sector.
Upon receipt of the request from Legal

the Cluster/Regional Director, Sector
counsel / representative in writing
of the receipt of the request.
Services Director concerned

Refer the case to the Commission

Cluster/COA Regional Office Secretariat
concerned for comment and
recommendation pursuant to
Section 4, Rule VIII of RRPC.
Commission
Secretary
10
Submit Comment to
Commission Secretary
Cluster/Regional
Director
11
Upon submission of the Commission

comment refer the case with Secretariat
the complete records of the
case to the Legal Services
Sector (LSS) for review,
evaluation, preparation of draft
decision
Commission
Secretary
12
Submit draft decision to the CP Legal Services

Sector
Assistant
Commissioner
13

submission of concurring or
dissenting
opinion
and
finalization of
decision,
pursuant to Sections 4 and 5,
39
Commission
Proper
the Cluster//COA
Regional Office
concerned
Rule X of RRPC.
14

Office Records Division, Rollo
or folder of the Commission
Secretary,
LSS,
Cluster/Regional
Director
counsels, pursuant to Section
8, Rule X of RRPC.
Commission
Secretary

Filing of Request for Approval of the Commission
Proper for Negotiated Sale of Property Pursuant to
Section 380 of the Local Government Code
Who may file
Local government units (LGUs), represented by its Local Chief Executive (LCE)
through ordinance or resolution, to dispose of property at a private (negotiated) sale at a
price determined by the Committee on Awards when the acquisition or transfer cost of
the property exceeds P50,000.00 in the case of provinces and cities, and P25,000.00 in
the case of municipalities and barangays;
Local government units (LGUs), represented by its LCE through ordinance or
resolution, to dispose of real property at a private (negotiated) sale regardless of the
value or cost involved;
Duly Authorized Representative of the LGU.
Where to file
Directly with the Commission Secretariat, COA Central Office
Request for approval of negotiated sale of local government property accompanied by
the following documents:
Certification by the appropriate general services officer or barangay treasurer, for
supplies and property, or the LCE, for real property, have become unserviceable or
no longer needed;
Sanggunian resolution authorizing disposal;
Inventory, Inspection and Appraisal Form of the Auditor concerned containing
his/her recommendations to the Committee on Awards;
40
Appraisal of property by Committee on Awards;

Documents evincing justifiable reasons to dispose of property through negotiated
sale (i.e. impracticability or failure of public auction and the papers pertainng to
the latter);
Committee on Awards resolution to resort to negotiation and the price determined;
Appraisal of the property by the LGU and other parties;
COA appraisal, if any;
Deed of Sale;
Auditors comment on the negotiated sale; and
Other pertinent documents.
LGU or
COA
Representative
Procedure
Specific Office
File the request with Ask for sufficient identification Commission
and inquire about:
Secretariat
sufficient
identification
or
Location and state of
authorization.
property/ies
for
negotiated sale.
Value of property/ies
Person Responsible
Receiving Clerk
Examine request for approval of

negotiated
sale
of
local
government property to determine
if the documents in support of the
same are complete pursuant to
Section 380 of the Local
Government Code and COA
Circular No. 92-386 dated
October 20, 1992.
-do-
3.a

inform the petitioner / counsel /
formalities
and
procedural
requirements.
-do-
3.b

to the said requesting party or
his/her representative.
-do-
Receiving Clerk
Inform the requesting party or

his/her representative of the
-do-
Action Officer
41
Action Officer
-do-
LGU or
Representative
Procedure
proceedings before the
Commission Proper (Sections 1
and 4 of Rule VIII of the RRPC).
COA
Specific Office
Person Responsible

Refer the case to the Commission

Central/Regional
Office Secretariat
concerned for comment and
recommendation, pursuant to
Section 4, Rule VIII of RRPC
Commission
Secretary
Submit Comment to
Commission Secretary
Cluster/Regional
Director
Upon receipt of Comment, Commission

refer the case with the Secretariat
complete records of the case
to the Legal Services Sector
for
review,
evaluation,
preparation of draft decision
Commission
Secretary
Submit draft Decision to the Legal Services

CP
Sector
Assistant
Commissioner

submit
concurring
or
dissenting
opinion
and
finalize decision pursuant to
Sections 4 and 5, Rule X of
RRPC
Commission
Proper
10

Office Records Division,
Rollo or folder of the
Commission Secretary, LSS,
Cluster/Regional
Director
counsels pursuant to Section
8, Rule X of RRPC.
Releasing Clerk
42
the Cluster/COA
Regional Office
concerned

Filing of Request for Concurrence of Retainer
Contract of Private Lawyers
Who may file
Government agencies availing of the services of a private lawyer
Where to file
Legal Services Sector through the Audit Team assigned at the government agency
which files the request
Letter Request(No. of copies at least three (3) copies)
Notarized Retainers Contract between the concerned government agency and the
private lawyer
OSG or OGCC approval
Board Resolution of the concerned government agency
Certificate of availability of funds
Latest MCLE Certificate of said private lawyer
Comment and favorable recommendation of the Resident Auditor.
Auditees
Representative
1
File the request with

sufficient
identification or
authorization.
COA
Procedures
Specific Office
Responsible
Ask for visitors slip and the letterrequest and its requirements.
Audit Group/Team
Browse the letter-request and look

for the following:
a. Notarized Retainers Contract
between the concerned
government agency and the
private lawyer;
b. OSG or OGCC approval;
c. Board Resolution of the
concerned government agency
d. Certificate of availability of
funds;
e. Latest MCLE Certificate of
said private lawyer; and
f. Comment and favorable
recommendation of the
-do-
43
Person Responsible
Receiving Clerk
Action Officer
Auditees
Representative
COA
Procedures
Specific Office
Responsible
Person Responsible
-do-
Resident Auditor.
3.a

inform the auditees representative
to comply with the formalities and
-do-
3.b

stamp Received on the face of
the 1st and last copy of the letterrequest and write down the date
and time of receipt and the
initial therein. Give the last copy
for agencys file.
-do-
Receiving Clerk
Inform the auditeesrepresentative

of the process or procedure in
taking action of the said request
and the possible period the
customer can make the inquiry for
the status of the his/her request.
-do-
Action Officer
Evaluate the request and elevate

the same, together with the
comments and recommendations,
to the Cluster/Regional Director.
-do-
Audit
Team
Leader/Supervising
Auditor
Upon receipt of the request from Cluster/

the ATL/SA, inform the auditee in Regional
writing of the receipt of the concerned
request.
COA Cluster/Regional
Office Director

7

comments and recommendations to
the Assistant Commissioner, Legal
Services Sector.

inform the auditee in writing of the
44
-do-
-do-
Auditees
Representative
COA
Procedures
Specific Office
Responsible
Person Responsible

10
Issue Decision.
Office of the
General
Counsel
Distribute the decision to the
-dohead of agency, auditor
concerned, director concerned
and agency officials affected by
the decision
Director concerned
Releasing Clerk

Filing of Request for Legal Opinion
Who may file
Any person or Government Agency seeking guidance and information relative to
government transaction involving disbursement of public funds or issues within the
jurisdiction of the Commission
Where to file
Legal Services Sector through the Audit Team assigned at government agency which
files the request or which is the subject of the request for legal opinion
Letter-request
Name of requesting party or entity;
Facts and circumstances, or law, rules and regulation of the supposed transaction
involve(specify with particularity the area where the opinion shall be based)
Amount of transaction involve, if necessary
must indicate that the supposed transaction involves a disbursement of public funds
or issues within the jurisdiction of the Commission
Number of copies at least three (3) copies
45
Auditee/Requesting
Party
1
File the request with

sufficient
identification or
authorization.
COA
Procedures
Receive the letter-request
Specific Office
Audit Group/Team
Person Responsible
Receiving Clerk
Browse the letter- request and

determine the ff:
a. request indicates
disbursement of public funds
or contain an issue within the
jurisdiction of the
Commission;
b. signed by the requesting
party or official of the
concerned govt. agency; and
c. Letter-request has 3 copies.
-do-
3.a

inform
the
auditees
formalities
and
procedural
requirements.
-do-
-do-
3.b

the 1st and last copy of the letterrequest, and write down the date
for the requesting partys file.
-do-
Receiving Clerk
Inform the requestingparty

concerned of the process or
procedure in taking action of the
said request and the possible
period the requesting party can
make the inquiry for the status of
his/her request.
-do-
Action Officer

comments and recommendations,
to the Cluster/Regional Director.
-do-
Audit Team Leader

and
Supervising
Auditor

Cluster/Regional
the ATL/SA,
inform the Regional
Office Director
46
Action Officer
Auditee/Requesting
Party
COA
Procedures
Specific Office
Person Responsible
requesting party in writing of the concerned

-do-

comments and recommendations
to the Assistant Commissioner,
Legal Services Sector.

inform the requesting party in
writing of the receipt of the
request.
-do-

9
Issue Legal Opinion
10
Distribute the Opinion to the

head of agency, auditor
concerned, director concerned
and agency officials affected
by the decision
47
Office of the
General Counsel
-do-
General Counsel
Releasing Clerk
VIII.
TECHNICAL SERVICES PROCEDURAL FLOW
TECHNICAL SERVICES
Request for Review of Contracts to Determine Cost Reasonableness
Who may request

Government Agency/Auditee
Where to submit
Audit Team assigned at the government agency making the request
Contracts
1. For Infrastructure contracts involving
an amount of at least P10 M
a.
b.
c.
d.
e.
f.
2. Contracts for procurement of goods

and services involving an amount of
at least P1M
a.
Requirements
Approved contract and all of its integral parts necessary for
the review
Complete set of approved plans/drawings including the
following:
Site development plan
Profile sheet, typical section and details
Drainage details, where applicable
Structural plans at appropriate scale indicating all
details necessary in order that the complete
structure can be set out and constructed
Other necessary details
Complete technical specifications
Detailed Breakdown of the Approved Budget for the
Contract (ABC) including the detailed breakdown of
estimates and/or unit cost analysis/derivation for each work
item expressed in volume/area/lump sum/lot
Detailed Breakdown of the Contract Cost including the
detailed breakdown of estimates and/or unit cost analysis
derivation for each work item expressed in
volume/area/lump sum/lot
Approved PERT/CPM Network Diagram and detailed
computations of contract time
For Supplies, Materials and Equipment Procurement
Contracts
48
Approved contract (Purchase Order, Job Order,

etc.)
Technical and Financial Proposal of the winning
bidder/supplier
Complete set of technical specifications
Approved detailed plans/drawings/layout,
if
applicable
b.
Conditions of contract
Breakdown of the Approved Budget for the
Contract (ABC) and of the contract amount
Certificate of Exclusive Distributorship,
if
applicable
For Consultancy Services Contracts
Approved consultancy contract

Terms of reference (TOR)
Technical and Financial Proposals of the winning
bidder
Detailed breakdown of the Approved Budget for
the Contract (ABC)
Detailed breakdown of the contract cost indicating
the following, among others:
schedule of basic rates certified by the
consultant with a sworn statement
derivation of the billing factor multiplier
certified by the consultant with a sworn
statement
detailed breakdown of reimbursable costs
based on agreed fixed rates
detailed breakdown of reimbursable costs
based on actual costs
If not in the TOR, appropriate approved
documents containing the following:
c.
Statement of the scope of work,

expected outputs/
deliverables and
expected time frame
minimum requirements on the expertise
of the consultants and the qualifications
of individual personnel necessary for
the undertaking
Copy of the Approved Program of Work/Project
Schedule (PERT/CPM Network Diagram Gantt
Chart or equivalent)
Approved Manning Schedule indicating the names
and positions of the consultants and staff and the
extent of their participation in the project
Curriculum vitae of the consultants and staff
For Infrastructure Projects and Consulting Services Time

Extension
49
Approved Time Extension

Contractors/Consultants
Extension
request
for
Time
50
Approved contract
Evaluation Report by the agency concerned
establishing the need for time extension including
the computation showing in sufficient detail how
the number of days extension was determined
Certification or reports establishing the existence
of the grounds for the contract time extension, as
follows:
PAGASA Report covering the area
where the project is located, if extension
requested is due to adverse weather
conditions
Provincial Commanders Report, if the
extension requested is due to
deteriorating/worsening peace and order
situation
Certification from DOLE, DTI, DILG
and.or DND, among others whichever is
applicable for other grounds such as
shortage of construction materials,
general labor strike or similar activities
that disrupted construction operations
through no fault of the contractor
Notice to Proceed with the date of receipt by the
contractor/consultant
Approved original PERT/CPM Network Diagram
and the corresponding detailed computation of the
contract time
Approved revised PERT/CPM Network Diagram
reflecting the effect of the subject time extension
on the original contract time and all previously
issued Time Extensions, Suspension/Resumption
Orders, and Variation Orders (for infrastructure
projects), if any
COA Technical Evaluation Report for the original
contract and for all previously issued variation
orders (for infrastructure projects) with
additive/deductive time, all previously issued time
extensions
Terms of Reference
Approved Original and Revised Manning
Schedule, if any
If the original contract and/or any previously
issued Time Extension and/or Variation Order (for
infrastructure projects) with deductive/additive
time have not yet been reviewed by COA, all
requirements under Technical Evaluation of
Infrastructure Contract Variation Checklist for
each variation order and/or time extension, must
be submitted
d.
For Janitorial Services Contracts
Approved contract
Appropriate approved documents indicating the
following:
the number of personnel involved and
their corresponding rates/salary
schedule of work and places of
assignment or station
Detailed breakdown of the contract cost showing
in sufficient details the derivation of the direct and
indirect cost (e.g. quantities and cost of materials,
spare parts, and supplies, etc. furnished by the
contractor)
Scaled floor plans of the building and other area/s
covered by the service contract
The group,
classification of personnel to
determine the Equivalent Equipment Monthly
Statutory Minimum Wage Rate in accordance with
the applicable Rules Implementing Republic Act
No. 6727
e.
For Security Services Contracts

Approved contract
Approved documents indicating the following:
the corresponding number and the rates/
salary of personnel involved
schedule of work and places of
assignment or station
Detailed breakdown of the contract cost showing
in sufficient details the derivation of the direct and
indirect cost
Approved documents indicating the minimum
requirements of the agency on the number of
security personnel to be involved in the project
The group classification of personnel to determine
the Equivalent Equipment Monthly Statutory
Minimum Wage Rate in accordance with the
applicable Rules Implementing Republic Act No.
6727
The population of the agency where the services is
rendered
f.
For Maintenance Services Contracts

Approved contract
Detailed description of the maintenance services to
be rendered or activities to be performed
Approved detailed breakdown of the contract cost
showing in sufficient detail the derivation of the
direct and indirect costs, the cost/s and date/s of
51
3. Contract variations for infrastructure

contracts involving an amount
exceeding ten percent (10%) of the
original contract cost and Price
escalations for infrastructure
contracts
acquisition of the equipment and the list,

quantities and costs of materials, spare parts, and
supplies furnished by the contractor
In the case of visitorial maintenance service
number of personnel involved per visit
salary and positions of personnel
involved
schedule of visits indicating, among
others, the number of
hours per
visit
the type and number of equipment to be
serviced
The group classification of personnel to determine
the Equivalent Equipment Monthly Statutory
Minimum Wage Rate in accordance with the
applicable Rules Implementing Republic Act No.
6727
a. Approved Change Order/Extra Work Order

b. Approved Original Contract
c. Approved original plans indicating the affected portion/s of
the project and duly approved revised plans and
specifications, if applicable indicating the changes made
which shall be color-coded
d. Agencys report establishing the necessity/justification/s
for the need of such CO and/or EWO which shall include
(a) the computation as to the quantities of the additional
works involved per item indicating the specific stations
where such works are needed (b) the date of inspection
conducted and the results of such inspection and (c) a
detailed estimate of the unit cost of such items of work for
new unit costs,
including those expressed in
volume/area/lump sum/lot
e. Approved revised PERT/CPM Network Diagram which
shall be color-coded reflecting the effect of additional
deductive time on the contract period and the corresponding
detailed computations for the additional/deductive time for
the subject Change Order/Extra Work Order
f. Approved detailed breakdown of contract cost for the
variation order
g. Notice to Proceed indicating the date of receipt by the
contractor
h. COA Technical Evaluation Report for the original contract
i. If the variation order to be reviewed is not the 1st variation
order, all of the above requirements for all previously
approved variation orders, if not yet reviewed, otherwise,
copy of COA Technical Evaluation Report for the
previously approved variation orders
52
Auditees
Representative
1
Present the written

request with
sufficient
identification or
authorization.
COA
Procedures
Receive the written request.
Specific
Office
Audit Team
concerned
Person/s In-Charge
Receiving Clerk
Browse the request and check if all

the requirements are attached.
-do-
Action Officer
3.a

inform the auditees representative to
comply with the formalities and
-do-
3.b

stamp Received on the face of the
1st and last copy of the letter-request,
and write down the date and time of
receipt and the receiving clerk
affixing his/her initial therein. Give
the last copy for the requesting
partys file.
-do-
Receiving Clerk
Inform the requesting party of the

process or procedure in taking action
of the request.
-do-
Action Officer
-do-
ATL/SA
-do-
Inform also the period during which

an inquiry for the status of his/her
request may be made.
5
Refer the request to the Head of

Technical Services in writing.
Upon receipt of the request, inform

the requesting party in writing of the
Inform also the period during which
an inquiry on the status of the
request can be made.
53
Technical
Services of
the
Cluster/COA
Regional
Office
concerned
Action Officer
TECHNICAL SERVICES
Request for Review of Appraisal Reports
Who may request
Where to submit
Subject of Disposal
1. For Disposal of real property and
Disposal of acquired assets of
government financial institutions
involving an amount of at least P50M,
except for those disposed to previous
owners in the exercise of their right of
redemption
Requirements
a. Real Estate: Land
In-house or private company appraisal report
indicating the following:
Derivation or source of information/data

used in the approach to value
Physical characteristics of the property
under appraisal
Statement of property rights or interests
involved
Utility connections electricity, water,
telephone, sanitary sewer, etc.
Public transportation, traffic patterns and
controls
Highest and best use of the subject
property (present and anticipated)
Transfer Certificate of Title (TCT) of land/lot
Lot plan and vicinity map
Colored photographs
Latest Declaration of Real Property
Applicable Zonal Value
b.
Real Estate: Building
Copy of the in-house or private company
appraisal report
Complete building plans and specifications
Complete description of the building indicating
the type/kind and class, component parts and
facilities such as but not limited to parking areas,
elevators, air-conditioning system, fire fighting
equipment, etc.
Certificate of Occupancy of the building and
appropriate document indicating the date the
building was constructed or age of the building
54
Vicinity map of the property

Colored photographs
Master Deed of Declaration and restriction for
condominiums
1. Disposal of unserviceable property or

those no longer needed involving an
amount of at least P500,000
a. For Equipment, Machineries, Office Equipment and

Furniture
Complete technical description of the property
indicating the capacity, type, model, brand,
dimension, and other relevant description
Acquisition cost and the date
Date property was put into operation
Colored photographs of the property
Location/Site of the property
Equipment ledger/record of maintenance/repair
of the equipment
Equipment inspection report indicating
specifically the missing parts, if any
b. For Aircraft
Cost and date of acquisition
Latest copy of Certificate of Airworthiness from
the Air Transportation Office
Certificate of Registration
Latest service bulletin
Total hours since last overhaul of engine
Airtime flying hours
Time between overhaul
Certificate of total flying time
Colored photographs showing three sides
List of instruments/equipment accessories
installed
c. For Marine Vessel
In-house or private property appraisal report
Complete technical description of the vessel to
include the following:
type of vessel, year built
dimensions (length over-all, length
between perpendiculars, breadth,
depth
deadweight/light displacement weight,
net tonnage, and gross
tonnage/general description vessel
55
Auditees
Representative
1
Present the written

request with
sufficient
identification or
authorization.
classification
description of propulsion
machinery/engine and Break Horse
Power (BHP)
Date and cost of acquisition
Certificate of Philippine Registry
Certificate of Ownership issued by the
Philippine Coast Guard
Date of last dry-docking and itemized extent and
cost of repairs
Colored photographs showing three sides
List of major equipment and major accessories
on board
Procedures
COA
Specific
Office
Audit Team
concerned
Person/s In-Charge
Receiving Clerk
Browse the request and check if

all the requirements are attached.
-do-
Action Officer
3.a

inform
the
auditees
formalities
and
procedural
requirements.
-do-
-do-
3.b

-do-
Receiving Clerk
Inform the requesting party of

action of the request.
-do-
Action Officer
-do-
ATL/SA

which an inquiry for the status of
his/her request may be made.
5

56
Technical
Services of
the Cluster/
COA
Regional
Inform also the period during Office
which an inquiry on the status of concerned
Upon receipt of the request,

request.
Action Officer
TECHNICAL SERVICES
Request for Ocular Inspection
Who may request
Where to submit

Type of Projects/Transaction
Requirements
1. Infrastructure projects
accomplishment with a total contract
price of at least P10M
a. Copy of the approved contract

b. Approved Change Order and/or Extra Work Order, if
any
c. Complete set of approved plans/drawings for the
original contract and the approved revised
plans/drawings for the variation order/s
d. Technical specifications for the original contract and
for all variation orders, if any
e. Approved Statement of Work Accomplished/Progress
Report/
Accomplishment Report
f. Approved detailed breakdown of the original contract
amount and for all the variation orders issued, if any
g. Certificate of Completion and Certificate of
Acceptance, if any, for 100% Accomplishment
h. As built-plans, for completed projects only
2. Post-repair of property involving an

amount of more than P100,000 per
job order
a. For Repair of Aircraft, Equipment and Vehicle

Approved contract of Job Order
Complete technical description of the
aircraft/equipment
Detailed breakdown of the contract amount
57
direct and indirect costs

Pre-repair evaluation report by the agency
showing in sufficient detail the scope of work to
be done
Latest service bulletin, in case of aircraft
Report of waste materials
Document indicating the history of repair
b. Repair of Marine Vessel

Approved contract or Job Order
Complete technical description of the vessel to
include the following
type of vessel, year built, and
acquisition date
dimensions (length over-all,
length
between
perpendiculars,
breadth,
depth)
deadweight/light displacement
weight
vessel classification
main propulsion and other major
equipment on board
Detailed breakdown of the contract amount
direct and indirect costs
Pre-repair evaluation report by the agency
showing in sufficient detail the scope fo work to
be done/itemized program of work
Approved detailed plans showing the extent of
repair work to be done
Report of waste materials
Appropriate document showing history of repair
3. Deliveries of the following items
with a total value of more than
P500,000 per Purchase Order:
a. Medicines, drugs, medical
supplies/ equipment, chemicals,
laboratory supplies/ equipment
b. Construction
materials
c. Motor vehicles and heavy
equipment
and their
spare
parts and
a. Approved contract (Purchase Order, Job Order,

Letter Order, Contract)
b. Sales Invoice and Delivery Receipt
c. Certificate of Acceptance
d. Performance/Quality Tests Results, if applicable
e. Detailed Breakdown of Contract Cost
f. Complete set of approved plans/drawings,
if
applicable
Brochures/Manuals, if applicable
58
d.
e.
f.
g.
h.
i.
j.
accessories
Electronic and communication
supplies/equipment
Vessels and marine
equipment
Refrigeration and air-conditioned
equipment/systems
Aircrafts and their accessories
and components
Weapons, ammunitions
Generating machines, engines
and accessories; and
Fabricated furniture,
Equipment, etc.
Auditees
Representative
1
Present the written

request with
sufficient
identification or
authorization.
Procedures
COA
Specific
Office
Audit Team
concerned
Person/s In-Charge
Receiving Clerk
Browse the request and check if

all the requirements are attached.
-do-
3.a

inform
the
auditees
formalities
and
procedural
requirements.
-do-
-do-
-do-
Receiving Clerk
-do-
Action Officer
3.b
Inform the requesting party of

action of the request.
which an inquiry for the status of
his/her request may be made.
59
Action Officer

Upon receipt of the request,

request.
-do-
Technical
Services of
the Cluster/
COA
Regional
Inform also the period during Office
which an inquiry on the status of concerned
ATL/SA
Action Officer
IX. TRAINING SERVICES PROCEDURAL FLOW

TRAINING SERVICES
Request for Participation in COA Training Programs
(Individual Request)
Who may request
A government officer/employee
Government agency/Auditee
Professional Development Office (PDO) at the COA Central Office for those
assigned in agencies located in NCR;
COA Regional Office (CRO) concerned for those government officer/employee
assigned in an agency under the jurisdiction thereof
Duly accomplished application form

Training fee of P1,200 per participant per day
Requesting Party
Procedures
1
Visit the COA

Website where the
training courses are
listed, the schedule
and the requirements
are posted.
Receive the application form
Download the
application form and
60
COA
Specific
Office
PDO or COA
Regional
Office
concerned
Person/s In-Charge
Action Officer
submit the same to

the PDO/CRO.
2
Evaluate the application if the

applicant meets the requirements.
-do-
-do-
-do
-do-
If the requirements are not met,

inform the applicant accordingly.
3
Pay training fee to

the COA Cashier.
If the applicant meets the

requirements, schedule him/her
in the desired training course.
Inform either by phone or email,
or through letter.
TRAINING SERVICES
Request for the conduct of customized training program for
agency personnel
Who may request
A government agency
Professional Development Office (PDO) at the COA Central Office for those
assigned in agencies located in NCR;
COA Regional Office (CRO) concerned for those government officer/employee
assigned in an agency under the jurisdiction thereof
Letter-Request
Course Design fee of P5,000 per day
Training fee of P1,200 per participant per day
Requesting Agency
1
Write a letter
requesting COA to
conduct customized
training program for
its personnel.
Procedures
Receive the letter-request
Evaluate the request
If PDO/CRO can deliver the
61
COA
Specific Office
Person/s In-Charge
PDO or COA
Regional Office
concerned
Receiving Clerk
-do-
Training Officer
-do-
-do-
desired training program, write

the requesting agency and inform
of the preparatory activities,
arrangements,
and
the
requirements for the requested
training program.
4
Pay the course design

fee and training fees
for participants.
X.
Prior to the start of the conduct of

training program, require the
requesting agency to pay the
course design fee and training
fees for participants.
-do-
-do-
OTHER SERVICES PROCEDURAL FLOW
OTHER SERVICES
Filing of Administrative Complaint Against COA Personnel
(In accordance with the Revised Rules on Administrative Cases in the
Civil Service and COA Rules)
Who may file
Any concerned citizen who has grounds to file an administrative case against COA
personnel
COA as disciplining authority or any authorized representative
Where to file
COA Citizens Desk with email address [email protected]
Forms of Complaint
Sworn Complaint a complaint in writing, subscribed and sworn to by the complainant
Anonymous a complaint in writing where the identity of the complainant cannot be

determined with certainty
Motuproprio a complaint initiated by the disciplining authority or any representative

showing cause for filing an administrative case based on records, reports, and such other
documents.
What are the requirements for filing complaints
For sworn complaint (S)

Written complaint, signed and under oath;
62
Full name, residence and office address of the complainant with his/her/their
current position/designation;
Full name and address of the person/s complained of as well as his/her/their
position/s and office assignment/s;
A narration of relevant and material facts which shows the acts or omissions
allegedly committed;
Certified true copy of documentary evidence and affidavits of witnesses, if any;
Certification or statement of non-forum shopping
Number of copies four copies of complaint
For anonymous complaints (A)

Written complaint, unsigned and unsubscribed;
Full name of COA personnel complained of as well as his/her/their position/s
and office assignment/s;
A narration of relevant and material facts which show the acts or omissions
allegedly committed;
Documentary or direct evidence that will show the infraction allegedly
committed by the said personnel, if any;
Number of copies four copies of complaint
By motu proprio (M)

Any order in writing requiring the concerned COA personnel to comment,
explain and show cause why an administrative case should not be filed against
him/her;
The said order in writing must be based on meritorious grounds/ allegations the
veracity of which can be verified or supported with documentary evidence
such as reports, written communications and such other records.
A.
Processing of the Complaint
COA
Complainant
Procedures
Specific Office
Responsible
File complaint
Receive the
complaint
Office of the
Chairperson
Browse the complaint
63
-do-
Persons In-Charge
Applies to
(Form of
Complaint)
Receiving Clerk
S/A
Action Officer
S/ A
COA
Complainant
Procedures
Specific Office
Responsible
and determine the

following:
a. form of complaint
filed
b. name of person/s
complained of
and offices;
c. certified true
copy of the
evidences or
affidavits;
number of copies
submitted
a. Stamp
Received on
the face of the
complaint,
writing down the
date, time of
receipt and the
name of receiving
clerk affixing
his/her initial.
Give one copy to
the
complainant/send
er; or
Persons In-Charge
Applies to
(Form of
Complaint)
-do-
Action Officer
S/A
-do-
Action Officer
S/A
b. Acknowledge
receipt in writing
4
a. Inform the
complainant/
sender of the
process or
procedures to be
undertaken and
the period during
which an inquiry
on the status of
the complaint can
be made;
b. Record the
complaint in the
Offices logbook
64
Receiving Clerk
COA
Complainant
Procedures
Specific Office
Responsible
Persons In-Charge
Applies to
(Form of
Complaint)
Evaluate and
determine whether
the complaint is
sufficient in
substance and form
and in accordance
with CSC and COA
Rules
-do-
Action Officer
Require the person

complained of to
submit CounterAffidavit/Comment
with supporting docs
within 3 days from
receipt by mail or
personal service
Upon receipt of
Respondents
counteraffidavit/comment
with supporting
evidences, conduct
Preliminary
Investigation for
determination
whether or not prima
facie case exists.
-do-
Action Officer
S/A/M
-do-
Action Officer
S/A/M
Prepare and submit

Prelim. Investigation
Report (PIR)
containing a
determination
whether or not prima
facie case exists with
recommendations.
-do-
Action Officer
S/A/M
Review and approve

the PIR with draft
Memo for the
Chairperson with any
of the following:
containing
recommendations
-do-
Director
concerned
S/A/M
65
S/A/M
COA
Complainant
Procedures
Specific Office
Responsible
Persons In-Charge
Applies to
(Form of
Complaint)
-do-
Releasing Clerk
S/A/M
whether:
a. Draft
letter/formal
charge for
signature;
b. Draft office order
creating a FactFinding
Investigation
(FFI) team; or
c. Recommending
dismissal of
complaint, with
draft letter to
person
complained of,
furnishing copy
to complainant
and other COA
officials
concerned
10
Release the approved

Letter/Formal Charge
to the Respondent; or
Signed Office Order
for the conduct of
FFI; or
Letter dismissing the
complaint
11
In case of conduct of
FFI, prepare and
submit the results of
FFI with
recommendation
whether to file
appropriate charge or
for the dismissal of
the complaint
-do-
FFI Team
S/A/M
12
Review, approve and

submit the FFI
-do-
Director
S/A/M
66
COA
Complainant
Procedures
Specific Office
Responsible
Persons In-Charge
Applies to
(Form of
Complaint)
Releasing Clerk
S/A/M
Report with draft

Memo for the
Chairperson
containing
recommendations
whether:
a. Letter/Formal
charge be issued;
or
b. Dismiss the
complaint for
lack of merit,
with draft letter
to the person
complained of,
furnishing copy
to complainant
and COA
officials
concerned
13
Transmit approved
Letter/Formal Charge
to the Respondent; or
letter dismissing the
complaint
-do-
Note: The period to response depends on the current and existing workload of the
Clerk, Action Officer, Director, ASCOM and Chairperson at the time of receipt of the
complaint, action to be taken, report or memo, as the case may be.
B. Procedures in the conduct of formal investigation/hearing
Respondent
1
COA
Specific Office
Procedures
Within five days but not later
than ten days from receipt of
the Answer of the Respondent
with a categorical statement
requesting formal hearing on
the charges filed against
him/her, commence the formal
67

Counsel, Legal Services
Sector
Persons Incharge
Hearing Officer
Respondent
COA
Specific Office
Procedures
Persons Incharge
investigation.
2
Terminate the investigation

within a period of 30 days from
the start of the hearing unless
the period is extended by the
disciplining authority in
meritorious cases.
-do-
Hearing Officer
Upon termination of the formal

hearing, prepare and submit the
Decision to the General
Counsel for review.
Transmit the proposed Decision
to the Commission Proper
(CP) for consideration;
-do-
Hearing Officer
-do-
Assistant
Commissioner,
LSS
Receive the proposed Decision
Commission Secretariat
Receiving Clerk
Finalize promulgation of the

Decision by the CP
Release the Decision to the

following:
Respondent
Complainant
COA officials concerned
in the implementation of
the order
C.
Commission
Proper
Releasing Clerk
Procedures when Respondent submits answer without electing formal hearing
Respondent
COA
Specific Office
Procedures
Prepare the Decision based on

available records to the General
Counsel for review.
Review and submit the

proposed Decision to the
Commission Proper (CP) for
consideration;
Receive the proposed Decision
68

Counsel
-do-
Persons Incharge
Action Officer
Assistant
Commissioner
Receiving Clerk
Finalize and promulgate the

Decision.
Commission
Proper
Release the Decision to the

following:
Respondent
Complainant
COA officials concerned
in the implementation of
the order
Releasing Clerk
OTHER SERVICES
Request for Information and Access to Public or Official Documents
or Records, Including Furnishing of Copies Thereof
Note: The Guidelines on the Disposition of Requests for Information and Access
to Public or Official Documents or Records, Including Furnishing of
Copies Thereof is for approval by the Commission Proper.
69

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COA KEY SERVICES

COA Constitutional Mandates

III. COA Organizational Set-up

IV. COA Key Services

Table of COA Key Services

VI. Audit Services Procedural Flow

Request for Regular/Special Audit of Government Agencies

Request for Fraud Audit

Issuance of Notice of Disallowance (ND)/Charge (NC) and

Issuance of Notice of Suspension (NS) and Settlement

Issuance of Credit Notice on Liquidated Cash Advances/

Filing of Appeal on Audit Disallowances/Charges

B. On Petition for Review of the Decision of the Director by the

C. Issuance of the Notice of Finality of Decision (NFD)

D. Issuance of the Notice of Finality of Decision (NFD)

E. Issuance of the Notice of Finality of Decision by the

Issuance of a COA Order of Execution (COE) by the Cluster/

Filing of Petition for Money Claim to the Commission Proper

Filing of Request for Relief from Accountability for Losses

Filing of Request for Approval of the Commission Proper

For Negotiated Sale of Property Pursuant to

Filing of Request for Concurrence of Retainers Contract

Filing of Request for Legal Opinion

VIII. Technical Services Procedural Flow

Request for Review of Contracts to Determine Cost

Request for review of appraisal reports

Request for ocular inspection

IX. Training Services Procedural Flow

Request for Participation in COA Training Program

Request for the Conduct of Customized Training Program

X. Other Services Procedural Flow

Filing of Administrative Complaint against COA Personnel

Request for information and access to public or official

COA CONSTITUTIONAL MANDATES

Examine, audit and settle all accounts pertaining to the revenue

Promulgate accounting and auditing rules and regulations

Submit annual reports to the President and the Congress on the

Recommend measures to improve the efficiency

Keep the general accounts of government and preserve the

COA ORGANIZATIONAL STRUCTURE

The Commission Proper

with audit jurisdiction over national government

Cluster 1 Executive Offices

Cluster 5 Education and Employment

c. Technical Service Office responsible for the rendition of technical services

COA KEY SERVICES

c. Sectoral Audit refers to an audit of programs or activities that are

an overall picture of how various segments of a program are

The SAO is also tasked to conduct other special audits, as follows:

c. Subsidy Audit pertains to the audit of non-government entities subsidized

Legal and Adjudication Services

Table of COA Key Services

For regular audit Audit Group/Team under

Request for Audit

For special audit Special Audit Office (SAO),

Request for Fraud Audit

FAO, Special Services Sector, COA Central

Audit Group/Team under Cluster of