Issues: Resolution

A. COA's Adjudication Function

1. Submission of documents - Non-submission of documents is a weak
ground.
- Submitted docs should be audited by the
auditor.
B. Appeal:
1. Can the head of the agency file an appeal in behalf of - Only when it adversely affects the
the Agency? interest of the agency (Sec. 1 Rule XII
2009 RRPC)
2. If he is going to file for himself and not on behalf of - If it is in favor, it will be beneficial to the
the agency, what will be the effect to the other other persons liable even if they did not
person's liable? file. If it is adverse, it will also affect the
other persons liable.
C. Automatic Review
1. Lifting and reducing if the amount is P100,000.00
(COA Resolution No. 2016-023)
2. Single transaction amounting to P500,000.00 but the
auditor issued 5 NDs amounting to P100,000.00 (COA
Reso No. 2016-023)
3. What if consolidated appeals? (COA Reso No. 2016-
023)
4. Preparation of decisions of the Director (COA Reso - Consolidate those NDs subject for
No. 2016-023) Automatic Review and those that are
not.
5. ND 1 – 90,000.00 - Highly unlikely but in the event that it
ND 2 – 90,000.00 promulgated – final & executory does happen, go for the decision of the
ND 3 – 90,000.00 CP.
ND 4 – 110,000.00 subject for Auto Rev
ND 5 – 110,000.00

Presumption: ALL NDs refer to the same/similar

transaction.

The Director's decision is to lift all the NDs. But the CP

reversed the decision of the Director.

6. What is the difference between lifting, reducing of

an amount not exceeding P100,000.00
D. Period to file an Appeal/Petition for Review
E. Service of Decision/Pleading
What if the respondent refuses to accept the COA The affidavit of the postmaster should be
decision? obtained to that effect.

F. Write Off
 1. What if the RD grants the request for write off
amounting to P1, 000,000.00, is it subject for
Automatic Review?
2. Re: COA Reso No. 2016-022, what is the relation of 15 -
working days to appeal to 180-days reglementary
period?
3. "Due to and Due from" (Reciprocal accounts)
4. Appeal procedures
5. Hiring of tax consultants
6. Hiring of private collection officers
G. Templates for CP Decision
1. Why is CPASSSS still included in the list of parties to
be furnished with the decision?
H. Money Claim
1. If there's a breach of contract and the agency refuses
to pay the contractor.
2. If the decision is to grant the claim but the agency
refuses to pay because it has no funds what could be
the remedy?
I. Legal Retainer Review, Legal Opinion, Administrative
Adjudication
What is the effect of resignation/retirement on the
administrative investigation?
What is the effect of exoneration of the charge?
J. Pleadings before the SC/Ombudsman, Issuance of
COA COE
- Not subject for Auto Rev
Particular only to Write Off
- A request for write off is not in the
exercise of the adjudication process of
the Commission. It is an accounting
entry/activity.
(According to Ascom Zosa, this is still to
be cleared with CP)
- If the aggrieved party is not contented
with the decision of the ATL & SA, appeal
may be made to the Regional/Cluster
Director. If still not contented with the
decision of the RD/CD, appeal to the
Assistant Commissioner.
- Should be allowed since this is technical.
Only the clearance from OSG is required
- Needs COA approval
- For record purposes
- If the project never started and the
contractor is claiming for damages, it is
not under our jurisdiction.
- If there's an accomplishment, necessary
docs/reports (ORs, accomplishments)
should be submitted.
- Request for funding
Pls. see the case of OMB vs. Andutan, G.R.
No. 164679 and Pagano vs. Nazarro, G.R.
No. 149072 , re: precipitate act of the
government employee in effecting her
resignation from the service