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Remedies On COA Disallowance PDF
Remedies On COA Disallowance PDF
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REMEDIES ON COA DISALLOWANCE
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5. Disbursements or disposition of government funds and property
shall invariably bear the approval of the proper officials.
6. Claims against government funds shall be supported with
complete documentation.
7. All laws and regulations applicable to financial transactions
shall be faithfully adhered to.
8. Generally accepted accounting principles and practices as well
as of sound management and fiscal administration shall be
observed, provided that they do not contravene existing laws
and regulations.
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RELEVANT COA CONSTITUTIONAL MANDATES
(Article IX-D of the 1987 Philippine Constitution)
1. 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)]
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)]
3. Recommend measures to improve the efficiency and effectiveness of
government operations. (Section 4)
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COA KEY SERVICES
AUDIT SERVICES
1. Regular Audit . . .
Performance Audit- 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 agency’s
effectiveness by determining whether desired results have been achieved and programs have
accomplished their purposes and objectives.
2. Special Audit
The Special Audits Office (SAO) of the Special Services Sector (SSS) conducts performance audits
a. Agency-based approach - audit of a particular program, project or activity of a selected agency.
b. Government-wide audit -simultaneous examination of a management function or activity in a
number of government agencies
c. Sectoral Audit - audit of programs or activities that are delivered by more than one government
agency.
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AUDIT SERVICES
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APPEALS IN COA DISALLOWANCE: PROCEDURE
6 months
Auditor
30 days
Supreme
Regional Director Court under
Commission Proper
Rule 65
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APPEALS: PROCEEDINGS BEFORE THE AUDITOR
Notice of
Regular/Special/ Fraud Audit / Suspension/Disallowance/Charge
/ Relief from Accountability
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APPEALS: PROCEEDINGS BEFORE THE REGIONAL DIRECTOR
APPEAL MEMORANDUM
DECISION
++
MOTION FOR
REPLY by Appellant/REJOINDER
RECONSIDERATION? NOT
by Appellee
ALLOWED
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APPEALS: PROCEEDINGS BEFORE THE COMMISSION PROPER
DECISION
ORDER to Answer & Transmittal
of Records (5 days from receipt (60 days from the time it is submitted for
of Petition) resolution)
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APPEAL TO THE SUPREME COURT
MOTION FOR
ANSWER by Appellee RECONSIDERATION? ONLY ONE
MOTION FOR RECONSIDERATION
REPLY by Appellant/REJOINDER
by Appellee
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FINALITY OF DECISION
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RULE XIII: ENFORCEMENT & MONITORING OF
DECISION (NOTICE OF FINALITY OF DECISION)
Section 1. Execution of Decision. - shall issue upon a decision
that finally disposes of the case; shall issue as a matter of
right upon the expiration of the period to appeal therefrom if
no appeal has been fully perfected.
Section 2. Notification of Finality of Decision (NFD) - An NFD
directing the persons liable to pay/refund the amount
disallowed shall be issued by the following officials, upon a
decision that has become final and executory.
a) Auditor - for ND/NDC or Decision issued by him.
b) Director who supervised the special audit team - for
ND/NDC issued by the audit team.
c) Director - for decision rendered by him.
d) Commission Secretary - for decision of the CP
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RULE XIII: ENFORCEMENT & MONITORING OF
DECISION (NOTICE OF FINALITY OF DECISION)… CON’T
Section 3. COA Order of Execution - In case of failure of the
person(s) liable to refund the amount disallowed/charged
as provided in the preceding section, the COE directing the
Cashier/Treasurer/Disbursing Officer to withhold payment of
any money due such person(s) shall be issued by the
following.
a) Director - for NFDs issued by him and the by Auditor.
b) General Counsel - for NFD issued by him and by the
Commission Secretary, and for judgments rendered by the
Supreme Court.
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RULE XIII: ENFORCEMENT & MONITORING OF
DECISION (NOTICE OF FINALITY OF DECISION)… CON’T
RRSA: 5.4 An audit suspension or disallowance/charge shall
be settled by the persons responsible or liable therefor
through compliance with the requirements, or
payment/restitution or by any of the modes of
extinguishment of obligation provided by law, respectively. A
notice of Settlement of Suspension/DisallowanceCharge
(NSSDC) shall be issued for such settlement.
5.5 The auditor shall, within 15 calendar days after the end of
each quarter, prepare and issue a Statement of Audit
Suspensions, Disallowances and Charges
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RULE XIII: ENFORCEMENT & MONITORING OF
DECISION (NOTICE OF FINALITY OF DECISION)… CON’T
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RULE XIII: ENFORCEMENT & MONITORING OF
DECISION (NOTICE OF FINALITY OF DECISION)… CON’T
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ATTY. SARAH LISA C. ALQUIZALAS-ABELLA, CPA, MPA
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