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Coa C95-013
Coa C95-013
95-013
December 28, 1995
Section 33.2 of the CSB Manual as issued under COA Circular No. 94-001, dated January 20, 1994
is hereby amended to read as follows:
"33.2 Recording of the Disallowances and Charges - It shall be the responsibility of the
auditor:
33.2.1 To require the Chief Accountant to record in the books of accounts all
disallowances and charges that have become final and executory in
accordance with the following procedures:
a. In the case of disallowances or charges that have become final and
executory at the level of the auditor (there being no request for
reconsideration nor appeal filed within the prescribed period),
immediately upon receipt of the directive of the COA Director
concerned finding the disallowances or charges to be proper after
review and evaluation of the same pursuant to Section 11.7.3.2
hereof;
b. Thirty (30) days after receipt by the management of the auditee-
agency of a written order, decision or resolution of the Commission
Proper (CP), provided no motion for reconsideration has been
made with the CP, or petition for certiorari filed with the Supreme
Court, within the same period.
33.2.2 In case of failure of the Chief Accountant to record in the books of
accounts the disallowance and charges as required in the preceding
paragraphs, to send immediately a written Memorandum requiring the
Chief Accountant to comply with the booking of the same. If no action is
still taken, another Memorandum should be issued for the same
purpose.
33.2.3 After the lapse of five (5) days from receipt of the second memorandum
advising the non-booking of the disallowances and charges, to notify the
Director concerned of such non-compliance. Upon receipt of said
notification, the Director concerned shall, after evaluation, file the
administrative complaint if warranted, on the basis of the
evidences/documents presented.
All COA Circulars, Memoranda and other issuances inconsistent herewith are hereby revoked or
modified accordingly.
(Sgd.) ROGELIO B. ESPIRITU (Sgd.) SOFRONIO B. URSAL
Commissioner Commissioner