This web page contains the full text of

Rule 139-B - Rules of Court

Disbarment and Discipline of Attorneys

 
 
DISBARMENT & DISCIPLINE OF
ATTORNEYS
Rule 139-B

   Section 1. How instituted. - Proceedings for disbarment,

suspension or discipline of attorneys may be taken by the
Supreme Court motu proprio, or by the Integrated Bar of the
Philippines (IBP) upon the verified complaint of any person.
The complaint shall state clearly and concisely the facts
complained of and shall be supported by affidavits of persons
having personal knowledge of the facts therein alleged and/or
by such documents as may substantiate said facts.chanrobles virtua law
library

.   
The IBP Board of Governors may, motu proprio or upon
referral by the Supreme Court or by a Chapter Board of
Officers, or at the instance of any person, initiate and
prosecute proper charges against erring attorneys
including those in the government service; Provided,
however, that all

Filing of Complaint with OMB

Who May Avail of the Service?

1. Any person

What are the Requirements?

1. Verified Complaint-Affidavit (Number of named respondents plus 4 additional

copies [at least 2 originally signed complaint-affidavits])

2. Supporting documents and evidence, if applicable (Number of named

respondents plus 4 additional copies)

3. Verified Certificate of Non-Forum Shopping (CNFS) (At least 2 original copies)

 Note: Any other form of written complaint may also be submitted. (At least 2 copies)
Section 61. Filing. – Subject to Section 45 of this Rules,
decisions of heads of departments, agencies, provinces,
cities, municipalities and other instrumentalities
imposing a penalty exceeding thirty (30) days
suspension or fine in an amount exceeding thirty (30)
days salary, may be appealed to the Commission within
a period of fifteen (15) days from receipt thereof. In
cases the decision rendered by a bureau or office head is
appealable to the Commission, the same may be
initially appealed to the department head and then
finally to the Commission.

All decisions of heads of agencies are immediately

executory pending appeal
beforetheCommission.Thedecisionimposingthepenaltyo
fdismissalbydisciplining authorities in departments is
not immediately executory unless confirmed by the
Secretary concerned. However, the Commission may
take cognizance of the appeal pending confirmation of
its execution by the Secretary.
Section 62. When deemed filed. – An appeal sent by registered mail shall b

God evening. In attending today’s Team

Building, did you ask yourself this question:
What is the true essence of TB? If you did not
ask yourself this question, then yourself will
not answer yourself. If yourself asked this
question to yourself, yourself have two
choices, to answer yourself or not to answer
yourself. If you opted for the first, not to
answer yourself because you think you cannot
give a good answer, then it’s alright, it’s
humility and humility is one of the finest of
virtues. Your second choice, to answer
yourself, there are two choices for your
answer. 1 The true essence of team Building
is: all works and no play makes John a dull
boy and Joanna a dull girl. It’s alright for John
because there’s a Savior and the Savior is the
Lord because in John 3:16, the Scripture says:
For God so loved… So I stand corrected when
I said, It’s alright for John, it’s alright for
Joanna also.
The 2nd choice is: united we stand divided we
fall. Let us be united with God because apart
from God we can do nothing. Rooted in God,
rooted in the Scripture, both answer choices
are correct. Once again, God evening.

Republic of the Philippines

COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City
Legal Services Sector

MEMORANDUM
 FOR : FORTUNATA M. RUBICO
Assistant Commissioner
This Sector

SUBJECT: Guidelines on Petitions for Money Claims Filed with the

Commission on Audit

DATE : July 10, 2023

May it please be informed that in submitting the draft on the subject guideline
to the Honorable Commission Proper, it was coursed thru you and Assistant
Commissioner Roy L. Ursal. It is well within your authority therefore to do anything
proper before affixing your signatures indorsing it to the CP. In writing that
memorándum for the CP, the undersigned is just trying his best to faithfully comply
with the directive of the Honorable Chairperson, amidst difficult circumstances
beyond his control, to submit to the CP the proposed guideline at least still very near
the set deadline.

Henceforth, he is returning the preceding set of papers for your appropriate

consideration.

CELSO L. VOCAL
Director IV
TWG Chair

Copy furnished:

Assistant Commissioner ROY L. URSAL

Commission Proper Adjudication Services Sector

Director JOEL ESTOLATAN

Commission Secretary

Director GLORIA G. CALVARIO

ACG Head Secretariat

LJCMM/clv

MEMORANDUM

FOR : GAMALIEL A. CORDOBA

Chairperson
 ROLAND CAFÉ PONDOC
Commissioner

MARIO G. LIPANA
Commissioner

(All of) The Honorable Commission Proper

This Commission

THRU : FORTUNATA M. RUBICO

Assistant Commissioner
This Sector

ROY L. URSAL

SUBJECT: Guidelines on Petitions for Money Claims Filed with the

Commission on Audit

DATE : July 7, 2023

Pursuant to Office Order No. 2023-334 dated March 23, 2023 of the
Honorable Chairperson, this Commission, respectfully submitted is the preceding
draft on the proposed guidelines above-captioned. May it please be informed that
softcopies of an earlier draft were floated to all sectors, which comments and
recommendations received as of June 30 of last week were duly considered in
finalizing this draft.

Foremost, the subject proposed guidelines has been miscontrued in conflict

with the on-going revision of the COA Rules (RRPC and RRSA). It is humbly
supposed that the misunderstanding has been so aptly explained. It was clarified thru
emails that by statutory construction, the COA Rules which are of general application
should yield to the proposed guidelines specific for money claims.

For the Honorable Commission Proper’s consideration.

The Almighty God bless and keep us all safe always.

CELSO L. VOCAL
Director IV
TWG Chair

Copy furnished:

Director JOEL ESTOLATAN

Commission Secretary

LJCMM/clv
MEMORANDUM

FOR : Asst. Commissioner WINNIE ROSE H. ENCALLADO

Chair, Assistant Commissioners’ Group
This Commission
 THRU : Director GLORIA G. CALVARIO
Assistant Commissioners’ Group Secretary

SUBJECT: Guidelines on Petitions for Money Claims Filed with the

Commission on Audit

DATE : June 19, 2023

Pursuant to Office Order No. 2023-334 dated March 23, 2023 of the
Honorable Chairperson, this Commission, respectfully referred is the preceding draft
on the subject guidelines incorporating therein the comments of Asst. Commissioner
and General Counsel Fortunata M. Rubico, and the undersigned’s clarifications as
Chair of the Technical Working Group (TWG).

Conformably with the Office Order, ‘[t]he TWG shall complete the study and
submit its proposal to the Commission Proper, through the Assistant Commissioner of
LSS and CPASS, on or before June 30, 2023.’ The invaluable assistance of the
Assistant Commissioners’ Group is thus most sincerely sought.

The Almighty God bless and keep us all safe always.

CELSO L. VOCAL
Director IV
TWG Chair

Copy furnished:

GAMALIEL A. CORDOBA
Chairperson
ROLAND CAFÉ PONDOC
Commissioner
MARIO G. LIPANA
Commissioner
(All of) The Honorable Commission Proper
This Commission

LJCMM/clv

Annex A
APPLICATION FORM
 (For the Audit of Foreign-Based Government Agencies)
PART I.
Name: Celso L. Vocal Age: 61
Position: Director IV Gender: Male
Designation: Director Birthday: 9/14/61
Present Assignment: Office of the Assistant Commissioner, Legal Telephone 89319287
Services Sector No.: Local 8023
Commonwealth Avenue, Quezon City Cellular
Work Address: Phone No. 09151476926
Email celvoc@yahoo.
Address: com

Number of Years of Service in COA 37

Performance Rating (Average of the last 4 Performance Ratings

YES NO
Do you have actual audit experience? /
If yes, number of years of audit experience: 37
If no actual audit experience, have you attended the following trainings/seminars in the
last five years? – Not applicable.
a. Seminar on Cash Examination
b. Writing an Audit Observation Memorandum Seminar
c. Audit of Government Expenditures
d. Property and Supply Management Seminar
e. Cash Management and Control System
Are you proficient in computer soft wares such as MS Word, MS Excel and Email? /
Have you been charged administratively? /
Applicable to SG 26 and below
Have you been deployed for FBGAS audit within the period 2018 to 2022?
Applicable to SG 27 and 28
Have you been on official travel abroad in the past 2 years? If yes, kindly state the details /
of your travel (date, purpose, etc.)

PART II.
Checklist of Documentary Requirements YES NO
1 Work Assignment History /
2 Performance Ratings (OPCR/DPCR) /
Year 1: First Performance Rating (January 1 to June 30, 2021) 4.933
Second Performance Rating (July 1 to December 31, 2021) 4.908
Year 2: First Performance Rating (January 1 to June 30, 2022) 4.871
Second Performance Rating (July 1 to December 31, 2022)
3 Certificate of Training (for those with no actual auditing experience) – N/A
Seminar on Cash Examination
Writing an Audit Observation Memorandum Seminar
Seminar on the Audit of Government Expenditures
Property and Supply Management Seminar
Cash Management and Control System
4 On-the-Job Training Certificate (for those with no actual auditing experience) – N/A
Seminar on Cash Examination

I am attesting to the correctness of the above information this 24 th of May 2023.

 CELSO L. VOCAL
Signature over Printed Name of
Applicant

Republic of the Philippines

COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines
LEGAL SERVICES SECTOR
OFFICE OF THE ASSISTANT COMMISSIONER

MEMORANDUM

For : ROLAND CAFÉ PONDOC

Commissioner
Chair, FBGAs Audit Committeee
This Commission

Thru : FORTUNATA M. RUBICO

Assistant Commissioner and General Counsel
This Sector

Subject : Application for the Audit of Foreign-Based Government Agencies

(FBGAs)

Date : May 24, 2023

Respectfully submitted are three copies of the undersigned’s application for

FBGAs audit contained in the preceding Application Form (Annex A of the FBGAs
Guidelines) supported with the relevant documentary requirements, likewise in
three
Copies each, as follows:

1) Work Assignment History; and

2) Performance Ratings (OPCRs) for the first and second semesters of 2021
and 2022.

The Almighty God bless and keep us all safe always.

CELSO L. VOCAL
 3) expressing his desire to be included in the pool
of auditors for this year’s audi of F

courts and other tribunals poses a big problem. In both cases, and
even for court adjudicated money claims, adjudication in this Commission is
made more complicated by such matters as whether or not interest should
be granted, and in the affirmative, the rates, amounts and the reckoning
period to be used in the computation; the cost of suits, attorneys fees and
other litigation expenses awarded by way of damages accompanying the
judgments that may be granted; and the sources of funds that the National
Government Agencies, GOCCs, LGUs and other agencies or
instrumentalities of the government should charge from to satisfy judgments
on money claims.

1.0 PURPOSE

Cognizant of the enormity of the problems on money claims, this set of

policy guidelines is adopted to provide for a uniform standard on the
determination of the venue of money claims, save those already adjudicated
by the courts or other tribunals which shall still be filed with this Commission,
for those filed for the first time for adjudication, and in both instances, the
computation of the proper amount of money claims that should be allowed
or granted, or otherwise to be disallowed.

e Commission, under Section

2(2) thereof, shall have
exclusive authority subject to
the limitations in Article
IX of the Constitution, to
define the scope of its
audit and
examination, establish the
techniques and methods
required therefor, and
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.
Specifically, such jurisdiction
shall extend over but not be l
The Commission, under
Section 2(2) thereof, shall have
exclusive authority subject to
the limitations in Article
IX of the Constitution, to
define the scope of its
audit and
examination, establish the
techniques and methods
required therefor, and
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.
Specifically, such jurisdiction
shall extend over but not be l
2.0 SCOPE AND COVERAGE
This set of policy guidelines applies to court adjudicated money claims submitted
to this Commission as the final arbiter of money claims and those originally filed
and pending before this Commission against any agency or office of the national
government, GOCCs, LGUs and other instrumentalities of the government, save
those covered under COA Resolution No. 2021-040 dated December 20, 2021 on
payment of just compensation arising from: (i) final and executory judgments of the
courts in expropriation proceedings; (ii) the exercise of the Government of the
power of eminent domain but the amount of compensation has not yet been finally
determined by the courts in expropriation proceedings.

The claim or demand may be for money owed under any of the following:

(a) Contract of Lease;

(b) Contract of Loan;

(c) Contract of Services;

(d) Contract of Sale; or

(e) Contract of Mortgage.

 3.0 CONSTRUCTION

Partaking as it thus of a statute creating and firming up liabilities, this set of

policy guidelines, as a rule, should hence be stringently construed to the end
that the government as an infallible institution is not prejudiced by the
mistakes and indiscretions of its officials.

3.0 JURISDICTION

Pursuant to this Commission’s exclusive authority to promulgate accounting

and auditing rules and regulations vested in it by the Constitution, petitions
for money claims based on final and executory decisions of the courts and
other tribunals, or those money claims originally brought for recovery,
regardless of amount, should be submitted to this Commission for final
determination of the allowable amount of money claim.

4.0 VENUE

Money claim actions for the payment or reimbursement of a sum of money,

not exceeding Two million pesos (P2,000,000.00) exclusive of costs and
interest, may be filed before the Metropolitan Trial Court (MeTC), Municipal
Trial Court in Cities, Municipal Trial Courts or Municipal Circuit Trial Courts.
In excess of Two million pesos (P2,000,000.00) exclusive of costs and
interest, the same may be filed with the Regional Trial Courts (RTCs).
In all cases, regardless of amount, and notwithstanding preceding
adjudication by the courts or other tribunals or brought for the first time in
this Commission, petitions for money claims should be filed with the COA
cluster or regional director concerned. This is facilitative to avoid or at least
minimize sending back and forth of documents. In particular, the proximity
of the concerned director with the respondent government agency and the
petitioner is conducive to speedier action. Experience tells that sometimes
the petition is wanting in some documents/papers or those submitted are
deficient or of doubtful validity. Eventualities like these take longer time
informing the petitioner of the deficiencies, and it follows, compliance by the
petitioner is also difficult and takes long. The times to inform and comply are
shorter when filing is with the director who should ascertain the
completeness and propriety of the documents submitted.

5.0 DEFINITION OF TERMS

.  For purposes of this Guideline:

(a) Plaintiff refers to the party who initiated a money claim action. The
term includes a defendant who has filed a counterclaim against
plaintiff;

(b) Defendant is the party against whom the plaintiff has filed a money
claim action. The term includes a plaintiff against whom a defendant
has filed a claim, or a person who replies to the claim;
 (c) Person is an individual, corporation, partnership, limited liability
partnership, association, or other juridical entity endowed with
personality by law;

(d) Individual is a natural person;

(e) Motion means a party's written request for an order or other action;
and

(f) Good cause means circumstances sufficient to justify the requested

order or other action, as may be determined by the director or the
CP.

6.0 COMMENCEMENT OF PETITION FOR MONEY CLAIMS

6.1 Petition for money claims is commenced by filing with the director or the
CP an accomplished and verified Statement of Claim (Form 1-SCC),
accompanied by a Certification Against Splitting a Single Cause of
Action, and Multiplicity of Suits (Form 1-A SCC), and duly certified
photocopies of the actionable document/s subject of the claim, as well
as the affidavits of witnesses and other evidence to support the claim, if
any. Unless for good cause shown, no additional evidence which was
not attached to or submitted together with the Petition shall be allowed.
6.2 The petition shall be filed with the COA cluster or regional director
concerned, accompanied with proof of service of the petition to the
respondent agency and proof of the payment of filing fee.

6.3 A claimant for money against the government, whether already

adjudicated by the courts or other tribunals, or brought for the first time
in the Commission, may file a petition with the COA cluster or regional
director concerned. The latter shall assign the petition the
corresponding docket number. The party seeking relief shall be
referred to as "Petitioner" and the government agency or instrumentality
against whom a claim is directed shall be referred to as "Defendant ".

6.4 A petition for money claim shall be filed in five (5) copies stating therein
the names and addresses of all petitioners and defendants. It shall be
signed and verified by the petitioner or by the duly authorized
representative. The full names of all parties-in-interest, whether natural or
juridical persons or entities authorized by law, shall be stated.

7.0 CONTENTS OF THE PETITION

7.1 The petition shall contain the personal circumstances or juridical

personality of the petitioner, a concise statement of the ultimate facts
constituting his/her cause of action, a citation of the law and
jurisprudence upon which the petition is based and the relief sought. The
petition shall be accompanied by certified true copies of documents
referred therein and other relevant supporting papers.
 7.2 However, the petition for money claim based on court adjudicated claim,
except cases of expropriation proceedings specified under item III of this
Guideline, shall be supported with the following documents:
(a) Copy of the final court decision and entry of judgment duly
authenticated by the authorized court officer;

(b) Authenticated copies of decisions/orders/judgments rendered by

the lower courts, quasi-judicial bodies or tribunals in case the final
decision is in the exercise of the court whose judgment is being
executed;

(c) Comments of the head of the government agency against which

the money claim is being brought by the claimant, including
corporations for the amount being claimed;

(d) Certification from the government agency on non-payment of

money claim; and

(e) Other documents supporting the claim.

8.0 JOINDER OF CLAIMS

Plaintiff may join in a single statement of claim one or more separate claims
against a defendant.

9.0 PAYMENT OF FILING FEES

The plaintiff shall pay filing fee in the amount of a filing fee equivalent to
1/10 of 1% of the amount involved, but not exceeding P20,000.00 and legal
research fee of 1% of the filing fee but not to exceed P10.00.

10.0 DISMISSAL OF THE CLAIM

After the director or the CP determines that the case falls under this
Guideline, it may, from an examination of the allegations of the Petition and
such evidence attached thereto, by themselves, dismiss the case outright on
any of the grounds for the dismissal of the case, otherwise, the Petition shall
be referred to the Defendant for filing of Answer and/or Counterclaim. The
order of dismissal shall state if it is with or without prejudice.

11.0 ORDER TO FILE ANSWER AND/OR COUNTERCLAIM

Upon the receipt of the petition, the director or the CP, within fifteen (15)
days shall issue an Order requiring respondent to answer the petition.

12.0 FILING OF ANSWER AND/OR COUNTERCLAIM

12.1 The defendant shall file with the director or the CP and serve on the
plaintiff a duly accomplished and verified Answer within a non-
 extendible period of fifteen (15) days from receipt of the Order. The
Answer shall be accompanied by certified photocopies of documents, as
well as affidavits of witnesses, if any, and other evidence in support
thereof. Evidence not attached to or submitted together with the
Response, shall be allowed, unless good cause is shown for the
admission of additional evidence.

12.2 The answer shall (1) point out insufficiencies or inaccuracies in the
petitioner’s statement of facts and issues and (2) state the reasons why
the petition should be denied or dismissed or granted. Copy of the
answer shall be served on the petitioner and the proof of service
thereof shall be attached to the Answer.

12.3 If at the time the action is commenced, the defendant possesses a

claim against the plaintiff whether arising out of the same or different
transaction or event, the claim shall be filed as a counterclaim in the
Answer.

12.4 If, in the examination of the Answer and such evidence attached
thereto, the director or the CP is able to determine that there exists a
ground for dismissal of the Statement of Claim/s, it may, by themselves,
dismiss the case even if such ground is not pleaded in the defendant's
Answer.

13.0 EFFECT OF FAILURE TO FILE ANSWER AND/OR COUNTERCLAIM

Should the defendant fail to file his/her/its Answer within the prescribed
period, the director or CP shall proceed referring the Petition to the
auditors concerned for comment and recommendation

14.0 FILING OF REPLY

Petitioner may file a Reply, copy furnished the Respondent, within fifteen
(15) days from receipt of the Answer.

15.0 REFERRAL TO APPROPRIATE COA OFFICIALS FOR COMMENTS

AND
RECOMMENDATIONS

After the filing or after the lapsed of the period within which to file of the
Answer and Reply and none is filed, petitions for money claims, including
court-adjudicated claims, shall then be referred to the concerned auditors for
comment and recommendation.

16.0 SERVICE AND FILING OF PLEADINGS AND OTHER PAPERS

16.1 The Petition, Answer, Counterclaim, Comment or Recommendation and

other papers, with all their supporting documents/papers filed in this
Commission must be submitted through electronic mail within 24 hours
from the filing of the hard copies, which are to be filed personally, by
 registered mail, or by accredited courier. They are deemed filed on the
date and time of filing of the hard copy, except that when the manner of
filing is made online, the date of the electronic transmission shall be
considered as the date of filing.

16.2 Electronic copies submitted should be the exact copy of the papers filed
personally, by registered mail, by accredited courier, by email or other
means of electronic transmission. Electronic copies of papers filed in
person shall contain the official receiving stamp of the docketing office,
clearly showing the date and time of the filing of the hard copy and must
be duly  signed by the receiving clerk.

16.3 Electronic copies of papers sent by registered mail or by accredited courier

shall include the scanned copy of the proof of mailing which clearly shows
the date and time of mailing or delivery to the post office or courier, and the
proof of payment of fees, when applicable.

16.4 Electronic copies of papers filed via electronic means shall include the
PDF copy of the Affidavit of Electronic Filing of the Petition and its
annexes, with an undertaking that the filer will submit the exact hard copy
to the director or the CP within the reglementary period from the date of
electronic transmission.

16.5 The electronic copy, the file name of which must be the same as the
document title, must be in PDF format and individually saved as well as
attached to one email only. In any event that the total file size of the
electronic documents exceeds that maximum size allowed for uploading,
the filer shall send the electronic documents in several batches, with clear
indication in the email subject the batch number of the email and the total
batches of email sent.

16.6 The filer shall also attach to the email a Verified Declaration that the
documents submitted electronically are complete and true copies of the
printed documents filed.

16.7 In case of filing through email, the date when the email or other electronic
means was transmitted shall be considered to be the date of filing. 
Acknowledgement of receipt is not determinative of the date of filing but rather,
the actual sending as evidenced merely by the date of transmission is all that
is needed.

16.8 Electronic service is deemed complete at the time of the electronic

transmission of the document, or when available, at the time that the
electronic notification of service of the document is sent. Electronic service is
not effective or complete if the party serving the document learns that it did
not reach the addressee or person to be served. 
 
16.9 In case of change of email address while the petition for money claim is
pending, the party must promptly file within five (5) calendar days from the
change of electronic mail, a notice of the said change shall be served to all
 parties concerned.  The same obligation is incumbent upon the party’s
counsel who changes their address, since electronic notice to such counsel, if
permitted, would also bind the party. 

16.10 As with filing and service through accredited courier, a separate affidavit is
required in order to prove the filing or service through electronic means. The
affidavit is to be executed by the filing or serving party. In the case of service,
all that need be attached to the affidavit is printed proof of transmittal. In the
case of filing, the required attachments to the affidavit are different. In case of
filing by email, the affidavit is accompanied by either a paper copy of the
pleading or document transmitted, or a written or stamped acknowledgment
of its filing by the office of the COA cluster or regional director. If the filing was
through any other authorized electronic means other than email, the affidavit
is to be accompanied by a copy of the electronic acknowledgment of its filing.

17.0 CERTIFICATION OF DOCUMENTS

All documents attached to the Petition, Answer or Counterclaim shall be

certified by the signature of the plaintiff or defendant concerned.

18.0 PROHIBITED PLEADINGS AND MOTIONS

The following pleadings, motions, or petitions shall not be allowed in the

cases covered by this Rule:

(a) Motion to dismiss the Petition;

(b) Motion for a bill of particulars;

(d) Petition for relief from judgment; and

(e) Motion to declare the defendant in default;

19.0 AWARD AND PAYMENT OF INTEREST, ATTORNEY’S FEES AND

OTHER COST OF SUITS
At no instance shall payment be allowed for interest, attorney’s fees
and other cost of suits awarded to plaintiffs as penalty or indemnity
for damages due to the Defendant government agency’s failure to
pay. It is a rule of law that in the performance of its governmental
functions, the state cannot be estopped by the neglect of its agents and
officers. Conversely stated, the government cannot be held liable by
the mistakes or errors in the application and enforcement of law by
public officers resulting to the non-payment of the money claim. Rule 142 of
the Rules of Court is clear and succinct that “no cost shall be allowed
against the Republic of the Philippines, unless otherwise provided by law.
20.0 RENDITION OF DECISION BY THE DIRECTOR OR SUBMISSION TO
THE COMMISSION
PROPER
 20.1 Within 30 days after receipt of the auditors’ comment and
recommendation, the director shall render a decision on money claims
not exceeding P100,000.00 whose decision may be appealed to the
Commission Proper in the same manner and procedure on appeals for
audit disallowances or charges provided for under COA.

20.2 Money claims in excess of the threshold authority of the director shall
be forwarded to the Commission Proper.

21.0 RENDITION OF DECISION BY THE COMMISSION PROPER

Within thirty (30) days from receipt of the complete records of the case
necessary for the full adjudication of the claim, the CP shall assigned the
case to the appropriate office of the CPAS which shall prepare a decision
for deliberation and approval of the CP. not

22.0 MOTION FOR RECONSIDERATION

Within 60 days from receipt of the decision on the petition, any party
aggrieved thereby may file with the CP a motion for reconsideration (MR)
on the grounds that the evidence is insufficient to justify the decision or
resolution, or is contrary to law.

23.0 ISSUANCE OF NOTICE OF FINALITY OF DECISION

In the absence of any MR filed, a Notice of Finality of Decision (NFD)shall
issue as a matter of course within 15 days from receipt of the decision.
24.0 RESOLUTION ON THE MOTION FOR RECONSIDERATION
Within another period of 60 days from receipt, the CP shall refer the MR to
the CPAS which shall draft a resolution for deliberation and approval of the
CP. The resolution on the MR shall categorically state the same is final and
unappellable dispensing with the issuance of a separate NFD.
25.0 RESORT TO THE COURT FOR ENFORCEMENT OF DECISION OR
RESOLUTION BY MANDAMUS OR OTHER REMEDIES. – Decisions of
the director and decisions or resolutions of the CP that are final and
appealable maybe brought to the regular courts for enforcement by
mandamus to compel satisfaction of the money claim by the defendant
government agency. The special civil action for mandamus may include a
general prayer for such further or other relief as may be
deemed just or equitable.
26.0 SEVERABILITY CLAUSE
The unenforceability or invalidity of any provision in this Guideline shall not affect
the enforceability or validity of any other provisions. Any unenforceable or invalid
provision shall be regarded as removed from this Guideline to the extent of its
unenforceability and invalidity. Therefore, this Guideline shall be interpreted and
enforced as if it did not contain the said provision to the extent of its
unenforceability and invalidity.
27.0 EFFECTIVITY CLAUSE. – This Guideline shall take effect 15 days after
publication in the COA website. Any circular, memorandum, resolution or the
like, in conflict with this Guideline is deemed superseded

GAMALIEL A. CORDOBA
Chairman

ROLAND CAFÉ PONDOC MARIO G. LIPANA

Commissioner Commissioner

Attested by:

JOEL O. ESTOLATAN
Director IV
Commission Secretariat

Republic of the Philippines

 COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines
Office of the Assistant Commissioner
Legal Services Sector

May 8, 2023

Ms. MARIE MACEL O. TEJADA

Director IV
Human Resource Management Office
This Commission

Thru: Ms. LORNA D. CABOCHAN

Assistant Commissioner
Administration Sector

Subject: Original Authenticated Supporting Documents

Madam:

The peace and love of the Lord Jesus Christ!

The undersigned respectfully submits, two copies each of the subject original
authenticated documents in support of his April 20, 2023 application to a position
higher than his present position submitted on even date, as follows:

a) Certificate of Bar Membership;

b) Certificate of Bar Ratings;
c) CPA Certificate of Registration;,
d) CPA Board Ratings; and
e) CPA Professional License.

The Almighty God bless and keep us all safe always.

Very truly yours,

CELSO L. VOCAL
Director IV
 Republic of the Philippines
COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines
Office of the Assistant Commissioner
Legal Services Sector

May 4, 2023

The Administrative Division

Professional Regulation Commission
Sampaloc, Manila

Dear Sir/Madam:

The peace and love of the Lord Jesus Christ!

The undersigned most respectfully requests to avail three original

authenticated
copies of Certificate of Registration, board rating and profesional licence as a
Certified
Public Accountant. For ease of reference his latest PRC ID, valid until September 14,
2021, bore among others, the following information: Registration No. – 0056729
dated
November 15, 1983.

As indicated in the letterhead of this request, his mailing address is the office
he
is presently assigned. He is director IV of the Office of the Assistant
Commissioner,
Legal Services Sector, Commonwealth Avenue, Quezon City. His cellphone
number is 09151476926. For ease of reference, he is attaching softcopy of his bar
ratings. Scanned copy of the corresponding fees under Landbank cash deposit slip
dated April 20, 2023 in the amount of P600.00 is likewise attached.

This request is made for the purpose of updating his 201 file with this
Commission, and for other purposes these certifications may legally serve.
 The Almighty God bless and keep us all safe always.

Very truly yours,

CELSO L. VOCAL
Director IV

CLV/loi

May 2, 2023

ATTY. AMOR P. ENTILA

Officer-in-Charge and Assistant Bar Confidant
Supreme Court of the Philippines
Padre Faura Street
Ermita, Manila

Dear Atty. Entila:

The peace and love of the Lord Jesus Christ!

The undersigned most respectfully requests to avail three original signed

copies
each of his Certificate of Bar Membership and Certificate of Bar Ratings. He was
admitted to the Bar in 1996 under Roll No. 40772.

As indicated in the letterhead of this request, his mailing address is the office
he
 is presently assigned. He is director IV of the Office of the Assistant
Commissioner,
Legal Services Sector, Commonwealth Avenue, Quezon City. His cellphone
number is 09151476926. For ease of reference, he is attaching softcopy of his bar
ratings. Scanned copy of the corresponding fees under Landbank cash deposit slip
dated April 20, 2023 in the amount of P600.00 is likewise attached.

This request is made for the purpose of updating his 201 file with this
Commission, and for other purposes these certifications may legally serve.

The Almighty God bless and keep us all safe always.

Very truly yours,

CELSO L. VOCAL
Director IV

CLV/loi
 Republic of the Philippines
COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines
Office of the Assistant Commissioner
Legal Services Sector

April 20, 2023

GAMALIEL A. CORDOBA
Chairperson
ROLAND CAFÉ PONDOC
Commissioner
MARIO G. LIPANA
Commissioner
(All of) The Honorable Commission Proper
This Commission

Thru: LORNA D. CABOCHAN

Assistant Commissioner
Administration Sector

MARIE MACEL O. TEJADA

Director IV
Human Resource Management Office

Dear Sirs:

The peace and love of the Lord Jesus Christ!

In the undersigned’s letter dated April 14, 2023, he most respectfully

requested that his name be considered for inclusion in the list of applicants for the
position of Assistant Commissioner. As he apprised in that letter, he has been
Director IV for already quite a long time that gives him the confidence that he is well
ready to undertake the higher responsibilities incumbent to the position he is vying to
apply.

He begs the forbearance of the Honorable Commission Proper to reiterate that

years back in 2002, he was sent by this Commission to a sholarship abroad taking up
Master of Laws at the Australian National University, Australian Capital Territory,
Canberra, Australia. He completed his studies in 2004, thus conferring him the degree
of Master of Laws. Years back also in 2014, he was fortunate being chosen by the
International Anti-Corruption Academy (IACA), Laxenburg, Austria, one among
three delegates to represent the country in the academy’s summer class 2014 and
enlisted him member of the IACA Alumni Association. He feels indebted to this
Commission that these learnings of his are not utilized to the fullest. He is optimistic
that given the chance to take on the higher responsibilities of the position he is
applying, he can render services to this Commission commensurate to the knowledge
he was so privileged to avail.

Supporting this application, he submitted copies of his Personal Data Sheet

along with certified photocopies of the other relevant papers confirming the basic
information contained therein.

Praying for the Honorable Commission Proper’s consideration.

The Almighty God bless and keep us all safe always.

Very truly yours,

CELSO L. VOCAL
Director IV

CLV/loi
 Republic of the Philippines
COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines
Office of the Assistant Commissioner
Legal Services Sector

April 19, 2023

Ms. MARIE MACEL O. TEJADA

Director IV
Human Resource Management Office
This Commission

Thru: Ms. LORNA D. CABOCHAN

Assistant Commissioner
Administration Sector

Subject: Certified Photocopy Supporting Papers

Madam:

The peace and love of the Lord Jesus Christ!

Respectfully submitted are the subject certified photocopy supporting papers

confirming some of the basic information stated in the undersigned’s Personal Data
Sheets submitted earlier today.

For the Human Resource Management Office’s consideration

Blessings,

CELSO L. VOCAL
Director IV
 Republic of the Philippines
COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines
Office of the Assistant Commissioner
Legal Services Sector

April 19, 2023

Ms. MARIE MACEL O. TEJADA

Director IV
Human Resource Management Office
This Commission

Thru: Ms. LORNA D. CABOCHAN

Assistant Commissioner
Administration Sector

Subject: Personal Data Sheet and Work Assignment History

Madam:

The peace and love of the Lord Jesus Christ!

Awaiting availability of the authenticated photocopies of the undersigned’s CPA and

Bar certificates and examination ratings, he is submitting copies of the subject
Personal Data Sheet and Work Assignment History in support of his application for
promotion as stated in his April 14, 2023 Letter of Intent earlier submitted to that
Office..

For the Human Resource Management Office’s consideration

The Almighty God bless and keep us all safe always.

Very truly yours,

CELSO L. VOCAL
Director IV
 Republic of the Philippines
COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines
Office of the Assistant Commissioner
Legal Services Sector

April 14, 2023

Ms. MARIE MACEL O. TEJADA

Director IV
Human Resource Management Office
This Commission

Thru: Ms. LORNA D. CABOCHAN

Assistant Commissioner
Administration Sector

Subject: Letter of Intent

Madam:
The peace and love of the Lord Jesus Christ!

The undersigned most respectfully requests to consider including his name in the list
of applicants for the position of Assistant Commissioner. As can be verified from
records on file with that Office, he has been Director IV for already quite a long time.
This gives him the confidence that he is well ready to undertake the higher
responsibilities incumbent to the position he is intending to apply.

Wayback 2002, he was sent by this Commission to a sholarship abroad taking up

Master of Laws at the Australian National University, Australian Capital Territory,
Canberra, Australia. He completed his studies in 2004, thus conferring him the degree
of Master of Laws. He was chosen by the International Anti-Corruption Academy
(IACA), Laxenburg, Austria, among the three delegates to represent the country in the
academy’s summer class 2014 and enlisted him member of the IACA Alumni
Association. He feels indebted to this Commission that these learnings of his are not
utilized to its fullest. He is optimistic that given the chance to take on the higher
responsibilities of the position he is vying to apply, he can render services to this
Commission commensurate to the knowledge he was so privileged to avail.

Looking forward to hearing from you advising him of any other information he can
provide to support his application.

The Almighty God bless and keep us all safe always.

Very truly yours,

(Hardcopy Signed)
CELSO L. VOCAL
Director IV

Republic of the Philippines

COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines
Office of the Assistant Commissioner
Legal Services Sector

April 14, 2023

GAMALIEL A. CORDOBA
Chairperson
ROLAND CAFÉ PONDOC
Commissioner
MARIO G. LIPANA
Commissioner
(All of) The Honorable Commission Proper
This Commission
 Thru: LORNA D. CABOCHAN
Assistant Commissioner
Administration Sector

MARIE MACEL O. TEJADA

Director IV
Human Resource Management Office

Subject: Letter of Intent

Dear Sirs:

The peace and love of the Lord Jesus Christ!

The undersigned most respectfully requests to consider including his name in the list
of applicants for the position of Assistant Commissioner. As can be verified from
records on file with that Office, he has been Director IV for already quite a long time.
This gives him the confidence that he is well ready to undertake the higher
responsibilities incumbent to the position he is intending to apply.

Wayback 2002, he was sent by this Commission to a sholarship abroad taking up

Master of Laws at the Australian National University, Australian Capital Territory,
Canberra, Australia. He completed his studies in 2004, thus conferring him the degree
of Master of Laws. He was chosen by the International Anti-Corruption Academy
(IACA), Laxenburg, Austria, among the three delegates to represent the country in the
academy’s summer class 2014 and enlisted him member of the IACA Alumni
Association. He feels indebted to this Commission that these learnings of his are not
utilized to its fullest. He is optimistic that given the chance to take on the higher
responsibilities of the position he is vying to apply, he can render services to this
Commission commensurate to the knowledge he was so privileged to avail.

Praying for the Honorable Commission Proper’s consideration.

The Almighty God bless and keep us all safe always.

Very truly yours,

(Hardcopy Signed)
CELSO L. VOCAL
Director IV
Republic of the Philippines
City of Manila

AFFIDAVIT OF LOSS

I, CELSO L. VOCAL, of legal age, Filipino, presently residing at COA

Central Office Compound, Commonwealth Avenue, Quezon City, after having
been duly sworn to in accordance with law, do hereby depose and state:

That years back in 1983, I took and passed the Certified Public Accountant
licensure examination.

That as CPA, the Board of Accountancy issued to me a Certificate of

Registration with the corresponding board rating, the originals of which I kept at our
home in San Vicente, Oroquieta City, Misamis Occidental.

That likewise as CPA, the Professional Regulation Commission conferred to

me a professional identification (ID) card bearing registration number 0056729 dated
November 15, 1983.

That our place (Oroquieta City) was for the first been heavily flooded in the
morning of December 26, 2022 causing huge damage upon our and our neighbors’
homes and other properties.

That among those damaged, being soaked in muddy water, were the originals
of my said Certificate of Registration and board rating.

That I am executing this affidavit to attest to the preceding facts to support my

request with the Professional Regulation Commission to avail of three original
authenticated copies each of my CPA Certificate of Registration and board rating.

IN WITNESS WHEREOF, I have hereunto set my hand this 5th day of May
2023 in Manila, Phillippines.

CELSO L. VOCAL
Affiant

SUBSCRIBED AND SWORN before me this 5th day of May 2023 in Manila,
Philippines.
Doc. No. ______
Page No. ______
Book No. ______
Series of 2023