Republic of the Philippines

COMMISSION ON AUDIT
Regional Office No. X
Cagayan de Oro City

Case Docket No. COA-RX-20-001

Appellants
RE: APPEAL OF MR. JUAN DELA
Vs. CRUZ, ET. AL, ACCOUNTANT,
DEPARTMENT OF ______________,
Appellees (incumbent Supervising Auditor FOR THE LIFTING OF NOTICE OF
DISALLOWANCE NO. 2019-001
And Audit Team Leader)
REPRESENTING PAYMENT OF
TRAVELLING EXPNESES, IN THE
TOTAL AMOUNT OF P100,000.00

ANSWER TO THE APPEAL MEMORANDUM

I. Facts of the Case

a. The transaction that brought about the disbursement
i. Details of the project/transaction (date, DV, etc.)
ii. Results of post-audit
1. Condition
2. Criteria
3. Result
b. Issuance of AOM1
i. Management action on the findings
1. Management reply to AOM2
2. Auditor’s result of evaluation of the reply
c. Issuance of NS3
1. Submission/non-submission of requirements of NS
2. Auditor’s evaluation of the requirement/s submitted
d. Issuance of ND/NC4
i. Basis of Auditor’s decision to issue the ND
ii. Date of service of ND of each person liable (except in cases of several payees, e.g.
payroll, where service to the accountant is sufficient)
e. Filing of Appeal Memorandum
i. Appellants who filed (in case not all persons liable filed an appeal. Determine also if
the one filing represents all other persons liable, and state such fact)
Note: The appellant/s should be the persons liable in the ND, NOT the agency nor in representation of the agency. An appeal
should be filed by the person/s liable, it is not an appeal of the agency.

1
Sections 5, 7.3, 8.1, 8.2 RRSA
2
Section 8, RRSA
3
Section 9, RRSA
4
Sections 9.4, 10, 11, RRSA
 ii. Date of filing of appeal memorandum
1. Number of days / months lapsed from the date of receipt of ND up to filing of
appeal.
a. If outside the six-month period, recommend the dismissal of the appeal
and / or proceed to the issues raised by Appellants
ALTERNATIVE for the FACTS:
Herein Appellees adopt the facts stated by the Appellants in their appeal memorandum except for the
following:
1. State the facts in the appeal memorandum to which the Appellees do not agree.

II. Grounds for the Appeal (sample only)

a. Appellees’ ND are insufficient in form and substance and hence, cannot be given credence
for violating the right of the Appellants to be informed of the nature and basis of his liability
under said notices.
b. DBM-JMC No. 2011-1 dated April 13, 2011 was misapplied and misinterpreted by the
Appellees resulting in a faulty finding as to the legality of the transactions questioned in the
NDs.

III. Discussion / Counter-arguments (answer all the grounds relied upon by the Appellants)
a. First Ground:

Appellants are mistaken that the ND are insufficient in form and substance. Pursuant to COA
Memorandum No. 2009-006 dated September 15, 2009, NS not settled within the
reglementary period as provided for under paragraph 9.4 of the aforesaid memorandum shall
mature into a disallowance and the corresponding ND shall be issued. Sufficient time has
been given to herein Appellants to comply with the requirements of the NS. Various follow
up had been made and constant reminders were made, both verbally and in writing through
the transmittal of quarterly SASDC showing the balance of the outstanding NS. (also state
other steps conducted by Appellees to determine whether the issuance of ND was proper).
Having undertaken the aforementioned steps, the Appellees are convinced that the issuance of
the assailed ND was proper. (attach as annexes certified true copies of the follow up letters,
SASDC, and other documents mentioned and include in the EDSE).

Appellants also contended that the ND did not state the legal basis for disallowing the
disbursement, and that there was no evidence to support our audit decision. Annex 3 of COA
Memorandum No. 2009-006 shows the format of the ND, which was substantially complied
with by the Appellees. ND No. 2019-001 (Annex __) shows the following:
1. Transaction audited including the particulars
2. Amount
3. Provision of law, regulation, etc. violated, why IIUUEE
4. Persons liable
 In case of maturing NS:
The NDs issued to Appellants show the NS reference number which was previously received
by the Appellants on __________ as shown by their respective signature in the proof of
service section of the NS (Annex __).

b. Second Ground:

Discuss legal basis for the issuance of the ND.

The grounds relied upon by the Appellants hold no water. Paragraph _____ of the
______________ expressly provides that ____________________________. Here, the
transaction involved is expressly prohibited by the JMC. Appellants are mistaken when they
claim that __________________ because __________________. Development is defined as
___________________. By no stretch of imagination can the payment of honoraria to zumba
instructors can be considered as development project.

If you recommend the lifting of the ND, just state:

After evaluation of all supporting documents and justification by herein Appellants,
Appellees respectfully recommend the lifting of the assailed ND. (however, discuss why the
initial finding was erroneous).

IV. Prayer
Wherefore, premises considered, Appellees pray that herein appeal memorandum be denied for
being filed out of time and without merit, and ND No. 2019-001 be affirmed.

Signatures
Proof of Service to Appellants

Important:
1. Answer to the Appeal Memorandum SHALL be served either personally or through
registered mail to each Appellants5. Answer with proof of service shall be furnished to the
Office of Regional Director.
2. All annexes and attachments shall be certified true copies from the original. Originals shall be
under the custody of the Appellees, which shall be made available when required.
3. Attach only documents that are pertinent to the case and issues raised.
4. Answer MUST be signed by the ATL and SA
5. Please do not attach anymore printouts of references mentioned in your answer. It is sufficient
that you fully indicate the law, rule, regulation, SC case reference, CP decision reference, etc.
6. THIS IS ONLY A SUGGESTED FORMAT OF ANSWER.

5
Section 7, Chapter IV, RRPC
 Republic of the Philippines
COMMISSION ON AUDIT
Regional Office No. X
Cagayan de Oro City

Case Docket No. COA-RX-20-001

Appellants

Vs. RE: APPEAL OF MR. JUAN DELA

CRUZ, ET. AL, ACCOUNTANT,
DEPARTMENT OF ______________,
Appellees (incumbent Supervising Auditor FOR THE LIFTING OF NOTICE OF
And Audit Team Leader) DISALLOWANCE NO. 2019-001
REPRESENTING PAYMENT OF
TRAVELLING EXPNESES, IN THE
TOTAL AMOUNT OF P100,000.00

EXCERPTS OF DOCUMENTS AND STATEMENT OF EVENTS

Page Date Event / Document Remarks

No.
1 CA for Travelling Expenses to Cagayan Annex A
de Oro to attend the seminar on
___________ (DV No. _____)
Issuance of AOM to management… Annex B
Management Reply Annex C
Issuance of NS No. _____ Annex D
Issuance of ND Annex E
Filing of appeal Annex F
Order to Answer issued by the ORD and Annex G
received by the Appellants
Note: What’s important here is the summary of events in chronological order, and also of the
documents issued relevant to the appeal. All other documents attached to the answer shall be stated
after the order to answer row.

Signatures