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COA Memo 2005-72
COA Memo 2005-72
COA Memo 2005-72
COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines
SUBJECT : OMB Office Orders Nos. 57-05 and 64-05, both Series of 2005, on
Referral of COA Complaints/Cases and COA Reports Involving
Unliquidated Cash Advances
Herewith is a copy of the letter dated August 9, 2005, of Tanodbayan Simeon V. Marcelo, of the
Office of the Ombudsman, furnishing this Commission copies of the above subject OMB Office
Orders Nos. 57-05 and 64-05, concerning Referrals of COA Complaints/Cases and COA Reports
Involving Unliquidated Cash Advances, respectively. Although both issuances are internal to
OMB, they relate to COA Memorandum No. 2004-014, dated February 24, 2004, on the
submission of reports on unliquidated cash advances for the filing of appropriate charges,
specifically Item No. 6 thereof.
OMB Office Order No. 57-05, dated June 8, 2005, informs us how administrative and criminal
complaints referred by the Commission on Audit (COA) to the Office of the Ombudsman are
acted upon in the said Office. It emphasizes that the Field Investigation Office (FIO) or the Fact-
Finding Bureau shall act as the nominal complainant and at no instance should COA be named as
the complainant in the docketed case, COA officials/employees being regarded merely as
witnesses thereto.
OMB Officer Order No. 64-05 dated July 18, 2005, on the other hand, emphasizes that COA
Reports involving Unliquidated cash advances of both Presidential appointees and elective
officials shall now be acted upon by the OMB.
Accordingly, COA Memorandum No. 2004-014, specifically Item No. 6 thereof, is hereby
amended to read:
"6. Within ten (10) working days from receipt thereof (the narrative
reports and the supporting documents), the RLAO/LAO Director shall
ascertain the completeness of the documents and immediately
thereafter transmit the same for the filing of appropriate charges, as
follows:
Be guided accordingly.