Rule - Procedure

8/9/2019 Rule - Procedure

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RULE IINTRODUCTORY PROVISIONS

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

Procedure of the Coission on !udit."

Section 2. Applicability. - These Rules shall overn the #leadins and #ractice in the

Coission on !udit in all atters$ actions and #roceedins oriinall% acted u#on b%

or a##ealed to it in the e&ercise of its 'uasi-(udicial function$ includin adinistrative

cases.

Section ). Construction. - These Rules shall be liberall% construed in order to

effectivel% carr% out the #ower$ authorit% and dut% of the Coission on !udit as

vested u#on it b% the Constitution and the e&istin laws$ and to achieve (ust$ tiel%

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

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

below shall have the eanin indicated,

a. !ccounts - the bookkee#in records$ includin (ournals$ leders$

vouchers$ and other su##ortin #a#ers a detailed stateent of ites of

debits and credits

b. !d(udication and Settleent oard /!S a bod% co#osed of

!ssistant Coissioners authoried to e&ercise ad(udication functions

c. !##eal the #rocess of elevatin to a hiher authorit% as #rovided in

these Rules an% decision order or rulin of the Coission or an% of itsdul% authoried re#resentatives

d. !##ellant - the #art% who a##eals the final order or decision of the

!uditor$ 3irector or the !d(udication and Settleent oard /!S

e. !##ellee - the !uditor$ 3irector$ or !S whose order or decision is the

sub(ect of the a##eal

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

on !udit

. Chairan - the Chairan of the Coission on !udit or Presidin

4fficer of the Coission Pro#er

h. Chare - inclusion or addition to an accountabilit% #ertainin to the

assessent$ a##raisal or collection of revenues$ recei#ts and other


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incoes such as those arisin fro under-a##raisal$ under-assessent or

under-collection

i. C4! 4rder of 5&ecution /C45 a written instruction to withhold

#a%ent of salar% and other one% due to #ersons liable$ for the

settleent of their liabilit%

(. Coission - the Coission on !udit

k. Coission Pro#er /CP - the Chairan and the two Coissioners. 6n

case an% eber of the CP has not been a##ointed and assued his

functions$ the incubent ebers shall be deeed the CP

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

. 3irector - the head of a Central 4ffice !udit Cluster in the 7ational$

8ocal or Cor#orate Sector$ or of a Reional 4ffice of the Coission

n. 3isallowance - the disa##roval in audit of a transaction$ either in whole

or in #art. The ter a##lies to the audit of disburseents as distinuished

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

o. :overnent aenc% or aenc% of the overnent or aenc% - an%

de#artent$ bureau or office of the 7ational :overnent$ or an% of its

branches and instruentalities or an% local overnent unit$ as well as

an% overnent-owned or controlled cor#oration$ includin its

subsidiaries$ or other self-overnin board or coission of the

overnent

#. 6nterlocutor% order - an order issued b% the Coission Pro#er or an% of

its ;ebers$ other than the final decision

'. ;eber - the Chairan or a Coissioner

r. ;one% clai - a deand for #a%ent of a su of one%$ reiburseent

or co#ensation arisin fro law$ or contract due fro or owin to a

overnent aenc%

s. 7otice of


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u. Record of the case - consists of the #leadins$ docuents and #a#ers

filed with the Coission$ which su##ort the decision or action sub(ect

of a##eal. 6n case of audit disallowanceschares$ the #a#ers shall

include certified true co#ies of the notice of sus#ension$ notice of

disallowancechare and the #ertinent workin #a#ers and relevant

evidence

v. Res#ondent - in adinistrative cases$ the ter refers to an e#lo%ee of

the Coission chared with offenses #unishable under Civil Service

laws. 6n cases of #etitions or one% clais$ the ter refers to the #art%

re'uired to answer the #etition

w. Secretar% - the head of the Coission Secretariat.

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RULE IIJURISDICTION AND POWERS OF THE COMMISSION ON AUDIT

Section 1. General jurisdiction. - The Coission on !udit shall have the #ower$

authorit%$ and dut% to e&aine$ audit and settle all accounts #ertainin to the revenues

and recei#ts of$ and eenditures or uses of funds and #ro#ert%$ owned or held in trust

b%$ or #ertainin to the :overnent$ or an% of its subdivisions$ aencies$ or

instruentalities$ includin overnent-owned and controlled cor#orations with

oriinal charters$ and on a #ost-audit basis, /a constitutional bodies$ coissions and

offices that have been ranted fiscal autono% under the Constitution /b autonoous

state collees and universities /c other overnent-owned or controlled cor#orations

and their subsidiaries and /d such non-overnental entities receivin subsid% or

e'uit% directl% or indirectl%$ fro or throuh the overnent$ which are re'uired b%

law or the rantin institution to subit to such audit as a condition of subsid% or

e'uit%. =owever$ where the internal control s%ste of the audited aencies is

inade'uate$ the Coission a% ado#t such easures$ includin te#orar% or s#ecial

#re-audit$ as are necessar% and a##ro#riate to correct the deficiencies. 6t shall kee# theeneral accounts of the :overnent$ and for such #eriod as a% be #rovided b% law$

#reserve the vouchers and other su##ortin #a#ers #ertainin thereto.

The Coission shall have e&clusive authorit% sub(ect to the liitations in !rticle 6>

of the Constitution$ to define the sco#e of its audit and e&aination$ establish the

techni'ues and ethods re'uired therefor$ and #roulate accountin and auditin

rules and reulations includin those for the #revention and disallowance of irreular$

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

shortae in cash

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

o. Constructive distraint of #ro#ert% of an% accountable officer withshortae in his accounts u#on a findin of a #ria facie case of

alversation of #ublic funds or #ro#ert% aainst hi

#. 6n coordination with a##ro#riate leal bodies$ collection of indebtedness

found to be due a overnent aenc% in the settleent and ad(ustent of

its accounts b% the Coission

Section 2. The powers and functions of the Chairman as Chief Executie !fficer. -

!s Chief 5&ecutive 4fficer of the Coission$ the Chairan shall /1 control and

su#ervise the eneral adinistration of the Coission$ /2 direct and anae the

i#leentation and e&ecution of #olicies$ standards$ rules and reulations #roulated b% the Coission$ and /) control and su#ervise the audit of hihl%

technical or confidential transactions or accounts of an% overnent aenc%.

The two /2 Coissioners a% assist in the eneral adinistration of the

Coission$ u#on #ro#er deleation b% the Chairan.

Section ). "owers# functions and duties of Auditors as representaties of the

Commission. - The !uditors shall e&ercise such #owers and functions as #rovided b%

law and as a% be authoried b% the Coission in the e&aination$ audit and

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

Section *. Appellate $urisdiction. - The 3irectors shall have a##ellate (urisdiction

over decisions of !uditors in accordance with these Rules. 3ecisions of the 3irectors

a% be a##ealed to the !S or to the Coission Pro#er as the case a% be.

Section @. Entities within the jurisdiction of the Commission. - The authorit% and

#owers of the Coission to e&aine$ audit and settle all accounts e&tend to the

followin entities,

a. 7ational :overnent$ its de#artents$ bureaus$ aencies and offices$

includin Phili##ine ebassies$ consulates and other forein-based

overnent aencies

b. 8ocal overnent units$ their aencies$ and other instruentalities


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a. To attend$ #artici#ate in the deliberations of$ and vote durin all reular

and s#ecial sessions of the Coission Pro#er where an% case$ issue$ or

atter within its (urisdiction is under consideration

b. To recoend to the Chairan the inclusion in the aenda of an% case

or atter deeed a##ro#riate in the #erforance of his function

c. To sin interlocutor% orders$ resolutions or rulin in cases and atters

assined to the for stud% and re#ortin

d. To re'uire the a##earance of an% official or e#lo%ee of the Coission

in order to obtain inforation #ertinent to a case assined to hi$ the

forulation of #olic% and the #roulation of accountin and auditin

rules and reulations$ or to direct the subission of an% docuent$

re#ort$ or record in the #ossession of such official or e#lo%ee and

e. To e&ercise such other #owers as are vested u#on hi b% law or b%

s#ecific #rovisions of these Rules.

Section E. The Commission &ecretary. - The duties and functions of the Coission

Secretar% shall include the followin,

a. To #re#are the aenda for the sessions of the Coission Pro#er based

on the #riorit% set b% it

b. To #re#are and kee# the inutes of all sessions$ hearins and

conferences of the Coission Pro#er

c. To receive all counications for action of the Coission Pro#er anddeterine co#liance of a##ellant#etitioner with the re'uired #a%ent

of filin fee #rior to referral to the 8eal Services Sector or to other

concerned 4ffice as the case a% be

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

and the #roceedins thereon and a ook of 3ecisions which shall

contain the oriinal co#% of the decisions or resolutions rendered b% the

Coission Pro#er in the order of their dates

e. To aintain for the Coission Pro#er a file of all Su#ree Court

3ecisions involvin the C4! and

f. To #erfor such related functions as a% be authoried b% law or

reulations or u#on instruction of the Coission Pro#er.

Section F. Assistance to the Commission "roper. - The Coission Pro#er a%

re'uest the assistance of the !ssistant Coissioners$ and the 3irectors of the Central


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RULE VPROCEEDINGS BEFORE THE DIRECTOR

Section 1. Who May Appeal. - !n arieved #art% a% a##eal fro the decision of

the !uditor to the 3irector who has (urisdiction over the aenc% under audit.

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

!##eal ;eorandu with the 3irector$ co#% furnished the !uditor. Proof of service

of a co#% to the !uditor shall be attached to the !##eal ;eorandu. Proof of

#a%ent of the filin fee #rescribed under these Rules shall likewise be attached to the

!##eal ;eorandu.

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

!uditor who rendered the decision a##ealed fro$ as the "!##ellee".

Section *. When Appeal Ta1en 2 !n !##eal ust be filed within si& /D onths after

recei#t of the decision a##ealed fro.

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

;eorandu shall sto# the runnin of the #eriod to a##eal which shall resue to run

u#on recei#t b% the a##ellant of the 3irectorBs decision.

Section D. Auditor/s Answer and Transmittal of %ecord. - The 3irector shall$ within

five /@ da%s after recei#t of the !##eal ;eorandu$ order the !uditor to subit an

!nswer toether with the entire records of the case includin the 53S5$ ever% #ae of

which shall be nubered at the botto. The !uditor shall co#l% with the order

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

Section E. "ower of +irector on Appeal. - The 3irector a% affir$ reverse$ odif%

or alter the decision of the !uditor. 6f the 3irector reverses$ odifies or alters the

decision of the !uditor$ the case shall be elevated directl% to the Coission Pro#erfor autoatic review of the 3irectorsB decision. The dis#ositive #ortion of the

3irectorBs decision shall cateoricall% state that the decision is not final and is sub(ect

to autoatic review b% the CP.

Section F. %elief from Accountability. - The 3irector shall have oriinal (urisdiction

over re'uests for relief fro accountabilit% for losses due to fotuitous events or



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natural calaities involvin aounts in e&cess of one hundred thousand #esos

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

involvin aounts e&ceedin one hundred thousand #esos /P100$000.00 but not ore

than five hundred thousand #esos /P@00$000.00.

Section 9. "eriod to +ecide Case. - The 3irector shall render his decision on the casewithin fifteen /1@ da%s after subission of the co#lete docuents necessar% for

evaluation and decision.

Section 10. Motion for %econsideration -ot Allowed. - The 3irector shall not

entertain a otion for reconsideration of his decision and an% such otion shall be

returned to the ovant without action and with the advise for hi to file an a##eal

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

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RULE VIPROCEEDINGS BEFORE THE ADJUDICATION

AND SETTLEMENT BOARD (ASB)

Section 1. Composition of the Adjudication and &ettlement 4oard (A&4*. - The !S

is hereb% reconstituted co#osed of the !ssistant Coissioner of the 8eal Services

Sector /8SS as Chair#erson$ and the !ssistant Coissioners of the 7ational:overnent Sector$ Cor#orate :overnent Sector and 8ocal :overnent Sector as

;ebers. +henever the sub(ect under consideration involves enineerintechnical or

accountin atters$ the !ssistant Coissioners of the S#ecial Services Sector or

:overnent !ccountanc% Sector$ res#ectivel%$ shall sit as ebers of the !S. The

8SS !ssistant Coissioner shall notif% the accordinl%.

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

decisions on atters within its (urisdiction. The 8SS !ssistant Coissioner shall act

as #residin officer of the eetins of the !S which shall be held at least once a

onth. The !S shall eet ever% first +ednesda% of the onth$ or as often asnecessar% in the #ublic interest or u#on recoendation of an% of the ebers.

Section ). A&4 &ecretariat. - The 8SS !ssistant Coissioner shall desinate a

senior staff of the 4ffice of the :eneral Counsel to serve as head of the !S

Secretariat who shall be res#onsible for the recei#t and issuance of all

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



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eetins$ the aintenance of !S records$ and such other related functions as a% be

authoried b% reulations or u#on instruction of the !S Chair#erson.

Section *. !riginal $urisdiction. - The !S shall e&ercise oriinal (urisdiction over

cases involvin the /1 write-off of unli'uidated cash advances and dorant accounts

receivable in an aount not e&ceedin 4ne ;illion Pesos and /2 re'uests for relieffro accountabilit% for losses due to acts of an$ i.e. arson$ theft$ robber%$ etc.

involvin aounts in e&cess of five hundred thousand #esos /P@00$000.00 but not

e&ceedin five illion #esos /P@$000$000.00.

Section @. 0ow re5uests filed. - Re'uests for write off of accounts or relief fro

accountabilit% shall be filed with the !S Secretariat under the 4ffice of the !ssistant

Coissioner of the 8SS$ in five /@ co#ies. 6t shall include a co#lete citation of the

facts of the case$ the rounds for the action souht laws$ rules and reulations relied

u#on and shall be acco#anied b% all docuents referred to in the re'uest and

necessar% for ad(udication of the case.

Section D. Appellate $urisdiction. - The !S shall have a##ellate (urisdiction over the

decision of the 3irector in case of disallowances and chares involvin aounts not

e&ceedin one illion #esos /P1$000$000.00 and over re'uests for relief fro

accountabilit%.

Section E. 0ow appeal ta1en. - The a##eal to the !S shall be taken b% filin an

!##eal ;eorandu in five /@ co#ies with the !S Secretariat under the 4ffice of

the 8SS !ssistant Coissioner$ co#% furnished the 3irector. Proofs of service of a

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

Section F . Caption. - The #art% a##ealin shall be called the "!##ellant" and the

3irector who rendered the decision a##ealed fro shall be called the "!##ellee"

Section 9. When appeal ta1en. - !n a##eal ust be filed within the reainin of the

si& /D onths #eriod$ after recei#t of the decision a##ealed fro.

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

;eorandu shall sto# the runnin of the #eriod to a##eal which shall resue to runu#on recei#t b% the a##ellant of the !SBs decision.

Section 11. +irector/s Answer and Transmittal of %ecord. - The !S Chair#erson

shall$ within five /@ da%s after recei#t of the !##eal ;eorandu$ direct the

3irector to subit an !nswer toether with the entire records of the case includin an


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Section @. Contents of "etition. - The #etition for review shall contain a concise

stateent of the facts and issues involved and the rounds relied u#on for the review$

and shall be acco#anied b% a certified true co#% of the decision a##ealed fro$

toether with certified true co#ies of such relevant #ortions of the record as are

referred to therein and other su##ortin #a#ers. The #etition shall state the s#ecific

dates to show that it was filed within the releentar% #eriod.

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

review$ the Coission Secretar% shall issue an 4rder re'uirin the 3irector or the

!S Chair#erson to file his !nswer to the Petition and transit the entire records of

the case to the Coission Secretar%.

Section E. iling of Answer and Transmittal of %ecord. - +ithin fifteen /1@ da%s

fro recei#t of the 4rder to !nswer$ the 3irector!S Chair#erson shall subit his

!nswer to the #etition to the Coission Secretar% toether with the records of the

case. ! co#% of the !nswer shall be served on the #etitioner b% the 3irector or the!S Chair#erson. The answer shall /a #oint out the insufficiencies or inaccuracies in

the #etitionerBs stateent of facts and issues and /b state the reasons wh% the #etition

should be denied or disissed.

Section F. %eply. - Petitioner a% file a re#l% with the Coission Secretar%$ co#%

furnished the 3irector concerned or the !S Chair#erson within fifteen /1@ da%s

fro recei#t of the !nswer. The Coission Pro#er$ however$ a% direct an% or all

the #arties to subit additional #leadins or docuents which it a% dee necessar%

in the #ro#er ad(udication of the case.

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RULE VIIIORIGINAL CASES FILED

DIRECTLY WITH THE COMMISSION PROPER

Section 1. !riginal $urisdiction. - The Coission Pro#er shall have oriinal (urisdiction over, a one% clai aainst the :overnent b re'uest for concurrence

in the hirin of leal retainers b% overnent aenc% c write off of unli'uidated cash

advances and dorant accounts receivable in aounts e&ceedin one illion #esos

/P1$000$000.00 d re'uest for relief fro accountabilit% for loses due to acts of an$

i.e. theft$ robber%$ arson$ etc$ in aounts in e&cess of


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Section 2. Money claim. - ! one% clai aainst the overnent shall be filed

directl% with the Coission Secretar% in accordance with the followin,

a. "etition. - ! claiant for one% aainst the :overnent$ whose clai is

coniable b% the Coission Pro#er$ a% file a #etition. The #art%

seekin relief shall be referred to as "Petitioner" and the overnentaenc% or instruentalit% aainst who a clai is directed shall be

referred to as "Res#ondent". The #etition shall also be assined a docket

nuber as #rovided in these Rules.

b. Contents of "etition. - The #etition shall contain the #ersonal

circustances or (uridical #ersonalit% of the #etitioner$ a concise

stateent of the ultiate facts constitutin his cause of action$ a citation

of the law and (uris#rudence u#on which the #etition is based and the

relief souht. The #etition shall be acco#anied b% certified true co#ies

of docuents referred therein and other relevant su##ortin #a#ers.

c. iling of "etition. - The #etition shall be filed with the Coission

Secretar%$ a co#% of which shall be served on the res#ondent. Proof of

service of the #etition on the res#ondent toether with #roof of the

#a%ent of filin fee shall be attached to the #etition.

d. !rder to Answer. - A#on the recei#t of the #etition$ the Coission

Secretar% shall issue an 4rder re'uirin res#ondent to answer the

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

e. Answer. - +ithin fifteen /1@ da%s fro recei#t of the said 4rder$ the

res#ondent shall file with the Coission Secretar% an !nswer to the

#etition. The answer shall be acco#anied b% certified true co#ies of

docuents referred to therein toether with other su##ortin #a#ers. The

answer shall /a #oint out insufficiencies or inaccuracies in the

#etitionerBs stateent of facts and issues and /b state the reasons wh%

the #etition should be denied or disissed or ranted. Co#% of the

answer shall be served on the #etitioner and the #roof of service thereof

shall be attached to the answer.

f. %eply. - Petitioner a% file a Re#l%$ co#% furnished the res#ondent$

within fifteen /1@ da%s fro recei#t of the !nswer.

. Comment by Concerned !ffices. - ;one% clais$ e&ce#t court-

ad(udicated clais$ shall first be assined b% the Coission Secretar%

to the a##ro#riate Central or Reional 4ffice$ for coent and

recoendation #rior to referral to the 8eal Services Sector for


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#re#aration of the decision and foral deliberation b% the Coission

Pro#er.

Section ). 0iring of 6egal %etainer. - ! re'uest for concurrence of the Coission

in the hirin of leal retainer shall be filed with the 4ffice of the :eneral Counsel who

shall evaluate the sae and issue the written concurrence or denial thereof in behalf of the Coission. ! re'uest for reconsideration or a##eal therefro shall be coniable

b% the Coission Pro#er.

Section *. !ther Cases. - Re'uests for write off of accounts receivable or unli'uidated

cash advances e&ceedin P1 illion or relief fro accountabilit% for acts of an such

as robber%$ theft$ arson in e&cess of P@ illion or a##roval of #rivate sale of

overnent #ro#ert% or other atters within the oriinal (urisdiction of the CP$ shall

be filed with the Coission Secretar%. The Coission Secretar% shall refer the

case to the CentralReional 4ffice concerned for coent and recoendation and

thereafter to the 8eal Services Sector$ for #re#aration of the draft decision forconsideration of the Coission Pro#er.

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RULE IPLEADINGS! MODE OF FILING! DOC"ETING OF CASES AND FILING FEE

Section 1. orm of "leadings. - Pleadins$ otions and other #etitions shall contain a

ca#tion settin forth the nae and address of the Coission on !udit$ the title of the

case$ the docket nuber and the descri#tion of the #leadin. The% shall be #rinted or

t%#ewritten double-s#aced on leal sie bond #a#er. Proof of service of such #a#ers on

the adverse #art% or auditor$ 3irector$ !S Chair#erson or other #arties havin a

direct interest in the case is necessar% and ust be shown therein.

Section 2. -umber of copies of pleadings. - 5ver% #etition$ answer$ re#l%$ otion$

notice and other #a#ers re'uired b% these rules to be filed in a case before the

Coission Pro#er$ thru the Coission Secretar%$ shall be ade in five /@ leibleco#ies.

Section ). Mode of iling. - The filin of #leadins$ otions and other #a#ers a% be

done either b% #ersonal deliver% or b% reistered ail. 6f the filin is ade b%

#ersonal deliver%$ the receivin clerk shall #ro#tl% and leibl% sta# on the face of



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the first #ae of the #leadin the e&act date and tie it was received and filed and

thereafter affi& his initials.

6f the filin is b% reistered ail$ the date of ailin sta#ed b% the #ost office of

oriin$ shall be considered as the date of filin. The envelo#e or a #ortion thereof

showin the date of ailin and reistr% sta# containin the #leadin$ otion andother #a#ers shall be attached thereto. The date of actual recei#t shall also be leibl%

sta#ed or indicated on the first #ae of the #leadin.

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

the #etitioner shall be re'uired to co#lete the anne&es or file the necessar% nuber

of co#ies of the #etition before the case is docketed.

Section *. !ther Modes of iling. - Pleadins$ otions and other #a#ers sent b%

ordinar% ail$ b% #rivate essenerial services$ or b% an% ode other than #ersonal

deliver% or reistered ail$ shall be deeed filed onl% on the date and tie the% areactuall% received. The date and tie of actual recei#t shall be sta#ed and sined b%

the receivin clerk.

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

bod%office of this Coission #ertainin to the cases enuerated below shall be

i#osed a filin fee e'uivalent to 110 of 1G of the aount involved$ but not

e&ceedin P10$000.00,

a. a##eal fro audit disallowancechare

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

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

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

overnent aencies

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

C4! Reional


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it a nuber. The nuberin of initial #leadins or #etitions ust be consecutive

accordin to the date the% are received$ and #refi&ed as follows,

C4! CP Case 7o.

-

/Hear /7uber

!fter docketin and nuberin$ the oriinal co#% of the #etition shall be fastened or

bound to a folder. Subse'uent #leadins$ otions and other #a#ers that will be filed in

the course of the #roceedins shall also be entered in the docket book$ includin the

e&cer#ts of the decision$ and the oriinal co#ies thereof shall be fastened to the sae

folder of the case and #aed accordinl%.

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RULE

PROCEEDINGS BEFORE THE COMMISSION PROPER

Section 1. %eferral of Appealed Cases from %egional and Central !ffices. - +ithin

five /@ da%s fro recei#t of the co#lete records of the case fro the 3irector

concerned or the !S Chair#erson as well as the Re#l% of the a##ellant#etitioner or

in case no Re#l% is filed$ u#on eiration of the #eriod to Re#l%$ the Coission

Secretar% shall refer the case to the 8eal Services Sector /8SS for review andevaluation. The 8SS shall #re#are a draft decision$ which shall be forwarded to the

Coission Secretar% within thirt% /)0 da%s fro recei#t of the co#lete records of

the case.

Section 2. %eferral of Money Claim iled +irectly with the Commission "roper. -

+ithin five /@ da%s fro recei#t of the co#lete records of the case includin the

!nswer of the Res#ondent or other #arties in interest$ the Coission Secretar% shall

refer the said records to the 3irector of the a##ro#riate office in the CentralReional

4ffice who shall$ within fifteen /1@ da%s fro recei#t thereof$ subit his coent

and recoendation to the Coission Secretar%.

The Coission Secretar% shall$ thereafter$ refer the case to the 8SS which shall

evaluate the clai and #re#are a draft decision to be subitted to the Coission

Pro#er thru the Coission Secretar%$ within fifteen /1@ da%s fro recei#t of the

referral.



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Section ). !ral Argument. - A#on otion b% a #art%$ or otu #ro#rio$ the

Coission Pro#er a% call for oral aruents of the #arties before the Coission

Pro#er en banc sub(ect to such liitation of tie and issues as the Coission a%

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

res#ective eoranda within fifteen /1@ da%s fro notice thereof.

Section *. "eriod for %endering +ecision. - !n% case brouht to the Coission

Pro#er shall be decided within si&t% /D0 da%s fro the date it is subitted for

decision or resolution$ in accordance with Section *$ Rule 666 hereof.

Section @. "rocedure in Ma1ing +ecisions. - The conclusion of the Coission

Pro#er in an% case brouht before it for decision shall be reached after foral

deliberation b% its ebers.

!n% eber a% write a se#arate concurrin or dissentin o#inion which shall for

#art of the decision. !n% eber who took no #art$ or dissented$ or abstained fro adecision or resolution ust state the reason therefor.

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

the for of a decision which shall state clearl% and distinctl% the facts and the law on

which it is based and sined b% the ebers of the Coission Pro#er.

The co#ies of the aenda and e&cer#ts of the inutes of the session of the

Coission Pro#er and the resolution or decision #ertainin to a case shall be dul%

attested b% the Coission Secretar% and shall be attached to the records of the case.

Section E. &eal of the Commission. - The seal of the Coission on !udit$ which

shall be in the custod% of the Coission Secretar%$ shall be affi&ed to all decisions

or resolutions of the Coission as an indication of their official character.

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

or Resolution of the Coission shall be distributed as follows, /1 first oriinal co#%

to the #eranent ook of 3ecisions which shall be aintained and ke#t b% the

Coission Secretar% /2 second oriinal co#% to the Central 4ffice Records

3ivision of the Coission /) third oriinal co#% to the rollo or folder containin

the oriinal co#ies of the #leadins and other #a#ers in the custod% of the CoissionSecretar% /* one co#% each to the 8eal Services Sector$ !uditor and 3irector

concerned /@ one co#% each to the #arties or their counsels in the case.

Section 9. inality of +ecisions or %esolutions. - ! decision or resolution of the

Coission u#on an% atter within its (urisdiction shall becoe final and e&ecutor%

after the la#se of thirt% /)0 da%s fro notice of the decision or resolution$ unless a


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

filed.

Section 10. Motion for %econsideration. - ! otion for reconsideration a% be filed

within the tie reainin of the #eriod to a##eal$ on the rounds that the evidence is

insufficient to (ustif% the decision or that the said decision is contrar% to law. 4nl%one /1 otion for reconsideration of a decision of the Coission shall be

entertained.

C4! Resolution 7o. 2011-00D dated !uust 1E$ 2011 /Resolution ;odif%in

Sections 9 and 10$ Rule > of the 2009 Revised Rules of Procedure of the Coission

on !udit

Section 11. orm and Contents of the Motion for %econsideration. - The otionshall be verified and shall #oint out s#ecificall% the findins or conclusions of the

decision which are not su##orted b% the evidence or which are contrar% to law$

akin eress reference to the testionial or docuentar% evidence or the

#rovisions of law that such findin or conclusions are alleed to be contrar% to.

Section 12. Effect of Motion for %econsideration and 0ow 3t is +isposed !f. - !

otion to reconsider a decision$ co#l%in with the iediatel% #recedin section$

sus#ends the runnin of the #eriod to elevate the atter to the Su#ree Court. +ithin

two /2 da%s fro its filin$ the Coission Secretar% shall refer the otion to the

3irector!S for coents. A#on recei#t of the coents$ he shall forward thesae toether with the otion to the 8eal Services Sector for stud% and

recoendation. The latter shall$ within fifteen /1@ da%s fro recei#t thereof$ subit

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

Section 1). Entry of +ecision. - 6f no a##eal is filed within the tie #rovided in these

rules$ the decision of the Coission shall be entered b% the Coission Secretar%

in the 3ocket which shall contain the dis#ositive #art of the decision and shall be

sined b% the Secretar% with a certificate that such decision has becoe final and

e&ecutor%. Such recordin of the decision shall constitute the entr%.

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RULE I

CONTEMPT

Section 1. +irect Contempt "unished &ummarily. - ! #erson uilt% of isbehavior in

the #resence of or so near the Coission Pro#er or an% of its ebers as to obstruct

or interru#t the #roceedins before it or the$ includin disres#ect toward theCoission or its ebers$ offensive #ersonalities toward others or refusal to be

sworn or to answer as a witness$ or to subscribe to an affidavit or de#osition when

lawfull% re'uired to do so$ a% be suaril% ad(uded in conte#t b% the

Coission or an% of its ebers and shall be #unished in accordance with the

#enalties #rescribed in the Rules of Court.

Section 2. 3ndirect Contempt. !fter a chare in writin has been filed b% an

arieved #art% before the Coission Pro#er or its ebers$ and after an

o##ortunit% shall have been iven to the res#ondent to be heard b% hiself or counsel$

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

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

official duties or in his official transactions

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

or coand of the Coission or an% of its ebers

c. !n% abuse of or an% unlawful interference with the #rocess or

#roceedins of the Coission or an% of its ebers not constitutin

direct conte#t under Section 1 of this rule

d. !n% i#ro#er conduct tendin$ directl% or indirectl%$ to i#ede$

obstruct$ or derade the adinistration of (ustice b% the Coission or

an% of its ebers

e.


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Section 1. "etition for Certiorari. - !n% decision$ order or resolution of the

Coission a% be brouht to the Su#ree Court on certiorari b% the arieved

#art% within thirt% /)0 da%s fro recei#t of a co#% thereof in the anner #rovided b%

law and the Rules of Court.

+hen the decision$ order or resolution adversel% affects the interest of an%overnent aenc%$ the a##eal a% be taken b% the #ro#er head of that aenc%.

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RULE IIIENFORCEMENT AND MONITORING OF DECISION

Section 1. Execution of +ecision. 5&ecution shall issue u#on a decision that finall%

dis#oses of the case. Such e&ecution shall issue as a atter of riht u#on the

eiration of the #eriod to a##eal therefro if no a##eal has been full% #erfected.

Section 2. -otice of inality of +ecision (-+*.

- !n 7


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notif% the aenc% head concerned of the non-co#liance. !t the sae tie$ the

!uditor shall re#ort the atter throuh the C4! 3irector concerned$ to the :eneral

Counsel who shall take an% or all of the followin actions,

1. Recoend to the Coission Pro#er to cite defaultin #art% in

conte#t2. Refer the atter to the Solicitor :eneral for the filin of a##ro#riate civil

suit

). Refer the case to the 4budsan for the filin of a##ro#riate

adinistrative or criinal action.

Section @. 0olding the +efaulting "arty in Contempt. - !n% #art% who fails to

co#l% with the C45 a% be held in conte#t #ursuant to Section 2$ Rule >6 of

these Rules. The 8SS shall stud% and evaluate the re#ort of such non-co#liance as

cited in the #recedin section and subit its recoendation to the CoissionPro#er within fifteen /1@ da%s fro recei#t thereof.

Section D. %eferral to the &olicitor General. - To enforce civil liabilit%$ the !uditor

shall subit to the 3irector concerned a re#ort on C45s which have not been

co#lied with. The re#ort shall be dul% su##orted with certified co#ies of the

subsidiar% records$ and the #a%rollsvouchers disallowed and collections chared$

toether with all necessar% docuents for the filin of the a##ro#riate civil suit. The

3irector shall forward the re#ort to the :eneral Counsel who shall stud% and evaluate

the sae and subit his recoendations to the C4! Chairan within fifteen/1@

da%s fro recei#t thereof. Referral to the 4ffice of the Solicitor :eneral for itsa##ro#riate action a% be ade.

Section E. %eferral to the !mbudsman. - The !uditor shall re#ort to his 3irector all

instances of failure or refusal to co#l% with the decisions or orders of the

Coission conte#lated in the #recedin sections. The C4! 3irector shall see to it

that the re#ort is su##orted b% the sworn stateent of the !uditor concerned$

identif%in aon others$ the #ersons liable and describin the #artici#ation of each.

=e shall then refer the atter to the 8eal Services Sector who shall refer the atter

to the 4ffice of the 4budsan or other a##ro#riate office for the #ossible filin of

a##ro#riate adinistrative or criinal action.

Section F. Effect of -on2compliance. - !n% dela% in co#l%in or refusal to co#l%

with the order or decision of the Coission shall constitute a round for conte#t$

andor adinistrative disci#linar% action aainst the officer or e#lo%ee concerned.


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RULE IV

ADMINISTRATIVE CASES

Section 1. Applicability of Ciil &erice 6aw and !ther %ules. - The #rocedures set

forth in the #ertinent #rovisions of the Civil Service 8aw$ The 4nibus Rules

6#leentin 5&ecutive 4rder 7o. 292 and C4! ;eorandu 7o. ED-*F dated

!#ril 2E$ 19ED$ in adinistrative cases aainst officers and e#lo%ees of the

Coission$ are hereb% ado#ted and read into these rules.

Section 2. %e20earing. - 6n eritorious cases as a% be deterined b% the

Coission Pro#er$ the Coission Pro#er a% order a re-hearin of the

adinistrative case.

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

the subission of the re#ort of the hearin officer$ or evaluation of res#ondentBs

!nswer in case of waiver of foral investiation$ the 8SS shall within thirt% /)0 da%s

thereof #ro#ose a decision for the consideration of the Coission Pro#er.

Section *. Transmittal to the Commission "roper.- The 8SS shall transit to the

Coission Pro#er throuh the Coission Secretar% the #ro#osed decision which

shall contain the followin #articulars,

a. !dinistrative case title and nuber

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

c. ! brief stateent of aterials facts

d.


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Section E. %ecording and %elease. - The Coission Secretar% shall record the

decision in the 3ocket of !dinistrative Cases aintained b% that office and

thereafter send it to the Central 4ffice Records 3ivision which shall be res#onsible for

its release and full disseination to all concerned.

Section F. Motion for %econsideration. - The res#ondent a%$ within fifteen /1@da%s after recei#t of the decision$ file with the Coission Pro#er a otion for

reconsideration thereof in accordance with the #rocedure set forth under Sections )9$

*0$ *1 and *2 of C4! ;eorandu 7o. ED-*F.

Section 9. +isposition of the Motion for %econsideration. - The dis#osition of a

otion for reconsideration shall be ebodied in an a##ro#riate resolution or issuance

of the Coission Pro#er which shall for #art of the records of the case. The

#rocedure outlined for the dis#osition of adinistrative cases shall be observed.

Section 10. Appeal. - !##eals$ where allowable$ shall be ade b% the #art% adversel%affected b% the decision in accordance with the rules #rescribed under e&istin Civil

Service rules and reulations.

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RULE V

MISCELLANEOUS PROVISIONS

Section 1. &upplementary %ules. - 6n the absence of an% a##licable #rovision in these

rules$ the #ertinent #rovisions of the Rules of Court in the Phili##ines shall be

a##licable b% analo% or in su##letor% character and effect.

Section 2. !n% deviation fro these rules$ which does not affect the substantive rihts

of the #arties$ shall not invalidate the action taken b% the Coission.

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RULE VIREPEALING CLAUSE AND EFFECTIVITY

http://www.coa.gov.ph/index.php/2013-06-19-13-06-41/rules-and-regulations#tophttp://www.coa.gov.ph/index.php/2013-06-19-13-06-41/rules-and-regulations#tophttp://www.coa.gov.ph/index.php/2013-06-19-13-06-41/rules-and-regulations#tophttp://www.coa.gov.ph/index.php/2013-06-19-13-06-41/rules-and-regulations#top


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Section 1. %epealing Clause. - !ll resolutions$ rules$ reulations$ circulars and

eoranda and other issuances of the Coission or #arts thereof which are

inconsistent with an% #rovisions of these rules are hereb% deeed re#ealed or

odified accordinl%.

Section 2. &eparability Clause. - 6f an% #art of these rules is declared unconstitutional$the reainin #art not affected thereb% shall reain valid and effective.

Section ). Effectiity. - These rules shall be #ublished in a news#a#er of eneral

circulation and shall take effect thirt% /)0 da%s after co#letion of its #ublication.

APPROVED this 15th day of September , 2009.

(SGD#) REYNALDO A# VILLAR Chairma

(SGD#) JUANITO G# ESPINO! JR# Commissioer

!a"i# bee p$b%ished i the Phi%ippie Star ad &he Dai%y &rib$e o September 2',2009, these r$%es ta(e effe)t o O)tober 2', 2009.

Attested by*

(SGD#) FORTUNATA M# RUBICO Dire)tor +V

Commissio Se)retary

Documents

Rule - Procedure