2009 revised rules of procedure of the coa.doc

7/23/2019 2009 REVISED RULES OF PROCEDURE OF THE COA.doc

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2009 REVISED RULES OF PROCEDURE OF THECOMMISSION ON AUDIT

Pursuant to Section 6 of Article IX-A of the 1987 Constitution, and by virtue of the o!ers vestedin it by e"istin# la!s, the Co$$ission on Audit hereby ro$ul#ates the follo!in# rules #overnin#leadin#s and ractice before it%

&'() I - Introductory Provisions&'() II - *urisdiction and Po!ers of the

Co$$ission on Audit&'() III - +r#aniational Structure of theCo$$ission Proer and o! it .ransacts/usiness&'() I0 - Proceedin#s /efore the Auditor &'() 0 - Proceedin# /efore the irector &'() 0I - Proceedin#s /efore the

Ad2udication and Settle$ent /oard 3AS/4&'() 0II - Petition for &evie! to theCo$$ission Proer &'() 0III - +ri#inal Cases 5iled irectly!ith the Co$$ission Proer

&'() IX - Pleadin#s, ode of 5ilin#,ocetin# of Cases and 5ilin# 5ee

&'() X - Proceedin#s before theCo$$ission Proer &'() XI - Conte$t&'() XII - *udicial &evie!&'() XIII - )nforce$ent and onitorin#of ecision&'() XI0 - Ad$inistrative Cases&'() X0 - iscellaneous Provisions&'() X0I - &eealin# Clause and)ffectivity

RULE IINTRODUCTORY PROVISIONS

Section 1% Title. - .hese rules shall be no!n and cited as the ::9 &evised &ules of Procedureof the Co$$ission on Audit%

Section % Applicability. - .hese &ules shall #overn the leadin#s and ractice in theCo$$ission on Audit in all $atters, actions and roceedin#s ori#inally acted uon by or aealedto it in the e"ercise of its ;uasi-2udicial function, includin# ad$inistrative cases%

Section <% Construction. - .hese &ules shall be liberally construed in order to effectively carryout the o!er, authority and duty of the Co$$ission on Audit as vested uon it by theConstitution and the e"istin# la!s, and to achieve 2ust, ti$ely and ine"ensive deter$ination anddisosition of any $atter or case before it%

Section =% Meaning of Words. - >henever used in these &ules, the !ords or ter$s belo! shallhave the $eanin# indicated?

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a% Accounts - the booeein# records, includin# 2ournals, led#ers, vouchers, andother suortin# aers@ a detailed state$ent of ite$s of debits and credits

b% Ad2udication and Settle$ent /oard 3AS/4 a body co$osed of AssistantCo$$issioners authoried to e"ercise ad2udication functions

c% Aeal the rocess of elevatin# to a hi#her authority as rovided in these &ules

any decision order or rulin# of the Co$$ission or any of its duly authoriedreresentatives

d% Aellant - the arty !ho aeals the final order or decision of the Auditor,irector or the Ad2udication and Settle$ent /oard 3AS/4

e% Aellee - the Auditor, irector, or AS/ !hose order or decision is the sub2ect of the aeal

f% Auditor - the head of an auditin# unit, #rou, or tea$ of the Co$$ission on Audit

#% Chair$an - the Chair$an of the Co$$ission on Audit or Presidin# +fficer of theCo$$ission Proer

h% Char#e - inclusion or addition to an accountability ertainin# to the assess$ent,araisal or collection of revenues, receits and other inco$es such as thosearisin# fro$ under-araisal, under-assess$ent or under-collection

i% C+A +rder of )"ecution 3C+)4 a !ritten instruction to !ithhold ay$ent of salary and other $oney due to ersons liable, for the settle$ent of their liability

2% Co$$ission - the Co$$ission on Audit

% Co$$ission Proer 3CP4 - the Chair$an and the t!o Co$$issioners% In caseany $e$ber of the CP has not been aointed and assu$ed his functions, the

incu$bent $e$bers shall be dee$ed the CP

l% Co$$issioner - a Co$$issioner of the Co$$ission on Audit

$% irector - the head of a Central +ffice Audit Cluster in the Bational, (ocal or Cororate Sector, or of a &e#ional +ffice of the Co$$ission

n% isallo!ance - the disaroval in audit of a transaction, either in !hole or in art%.he ter$ alies to the audit of disburse$ents as distin#uished fro$ char#e!hich alies to the audit of revenues receits

o% Dovern$ent a#ency or a#ency of the #overn$ent or a#ency - any deart$ent,bureau or office of the Bational Dovern$ent, or any of its branches andinstru$entalities or any local #overn$ent unit, as !ell as any #overn$ent-o!nedor controlled cororation, includin# its subsidiaries, or other self-#overnin# boardor co$$ission of the #overn$ent

% Interlocutory order - an order issued by the Co$$ission Proer or any of itse$bers, other than the final decision

;% e$ber - the Chair$an or a Co$$issioner



r% oney clai$ - a de$and for ay$ent of a su$ of $oney, rei$burse$ent or co$ensation arisin# fro$ la!, or contract due fro$ or o!in# to a #overn$enta#ency@

s% Botice of 5inality of ecision 3B54 a !ritten notification that a decision of theCo$$ission on Audit has beco$e final and e"ecutory

t% Petitioner - the arty !ho sub$its a $oney clai$ or !ho aeals the final order or decision of the irector or the AS/ to the Co$$ission Proer@

u% &ecord of the case - consists of the leadin#s, docu$ents and aers filed !iththe Co$$ission, !hich suort the decision or action sub2ect of aeal% In caseof audit disallo!anceschar#es, the aers shall include certified true coies of the notice of susension, notice of disallo!ancechar#e and the ertinent !orin#aers and relevant evidence@

v% &esondent - in ad$inistrative cases, the ter$ refers to an e$loyee of theCo$$ission char#ed !ith offenses unishable under Civil Service la!s% In casesof etitions or $oney clai$s, the ter$ refers to the arty re;uired to ans!er the

etition@

!% Secretary - the head of the Co$$ission Secretariat%

RULE IIJURISDICTION AND POWERS OF THE COMMISSION ON AUDIT

Section 1% General jurisdiction. - .he Co$$ission on Audit shall have the o!er, authority, and

duty to e"a$ine, audit and settle all accounts ertainin# to the revenues and receits of, ande"enditures or uses of funds and roerty, o!ned or held in trust by, or ertainin# to theDovern$ent, or any of its subdivisions, a#encies, or instru$entalities, includin# #overn$ent-o!ned and controlled cororations !ith ori#inal charters, and on a ost-audit basis? 3a4constitutional bodies, co$$issions and offices that have been #ranted fiscal autono$y under theConstitution@ 3b4 autono$ous state colle#es and universities@ 3c4 other #overn$ent-o!ned or controlled cororations and their subsidiaries@ and 3d4 such non-#overn$ental entities receivin#subsidy or e;uity directly or indirectly, fro$ or throu#h the #overn$ent, !hich are re;uired by la!or the #rantin# institution to sub$it to such audit as a condition of subsidy or e;uity% o!ever,!here the internal control syste$ of the audited a#encies is inade;uate, the Co$$ission $ayadot such $easures, includin# te$orary or secial re-audit, as are necessary and aroriateto correct the deficiencies% It shall ee the #eneral accounts of the Dovern$ent, and for sucheriod as $ay be rovided by la!, reserve the vouchers and other suortin# aers ertainin#thereto%

.he Co$$ission shall have e"clusive authority sub2ect to the li$itations in Article IX of theConstitution, to define the scoe of its audit and e"a$ination, establish the techni;ues and$ethods re;uired therefor, and ro$ul#ate accountin# and auditin# rules and re#ulationsincludin# those for the revention and disallo!ance of irre#ular, unnecessary, e"cessive,e"trava#ant, or unconscionable e"enditures, or uses of #overn$ent funds and roerties%

Secifically, such 2urisdiction shall e"tend over but not be li$ited to the follo!in# cases and$atters?



a% isallo!ance of e"enditures or uses of #overn$ent funds and roerties foundto be ille#al, irre#ular, unnecessary, e"cessive, e"trava#ant or unconscionable@

b% oney clai$s due fro$ or o!in# to any #overn$ent a#ency@

c% eter$ination of olicies, ro$ul#ation of rules and re#ulations, and rescritionof standards #overnin# the erfor$ance by the Co$$ission of its o!ers and

functions@

d% &esolution of novel, controversial, co$licated or difficult ;uestions of la!relatin# to #overn$ent accountin# and auditin#@

e% Char#es $ade in the audit of revenues and receits resultin# fro$ under-araisal, under-assess$ent or under-collection@

f% Audit of the boos, records and accounts of ublic utilities as rovided by la!@

#% 0isitorial o!er over non-#overn$ental or#aniations 314 subsidied by the#overn$ent, 34 those re;uired to ay levies or #overn$ent share, 3<4 thosefunded by donations throu#h the #overn$ent, 3=4 those for !hich #overn$ent

has ut u a counterart fund, or 3E4 those entrusted !ith #overn$ent funds or roerties@

h% Authoriation and enforce$ent of the settle$ent of accounts subsistin# bet!eena#encies of the #overn$ent@

i% Co$ro$ise or release in !hole or in art, of any settled clai$ or liability to any#overn$ent a#ency@

2% Po!er to re;uire the sub$ission of aers relative to #overn$ent obli#ations@

% +enin# and revision of settled accounts@

l% &etention of $oney due to a erson for satisfaction of his indebtedness to the#overn$ent@

$% Seiure by the Auditor of the office of the local treasurer found to have a shorta#ein cash@

n% Checin# and audit of all roerty or sulies of the #overn$ent a#ency@

o% Constructive distraint of roerty of any accountable officer !ith shorta#e in hisaccounts uon a findin# of a ri$a facie case of $alversation of ublic funds or roerty a#ainst hi$@

% In coordination !ith aroriate le#al bodies, collection of indebtedness found tobe due a #overn$ent a#ency in the settle$ent and ad2ust$ent of its accounts bythe Co$$ission

Section % The powers and functions of the Chairman as Chief Executie !fficer. - As Chief )"ecutive +fficer of the Co$$ission, the Chair$an shall 314 control and suervise the #eneralad$inistration of the Co$$ission, 34 direct and $ana#e the i$le$entation and e"ecution of olicies, standards, rules and re#ulations ro$ul#ated by the Co$$ission, and 3<4 control and



suervise the audit of hi#hly technical or confidential transactions or accounts of any #overn$enta#ency%

.he t!o 34 Co$$issioners $ay assist in the #eneral ad$inistration of the Co$$ission,uon roer dele#ation by the Chair$an%

Section <% "owers# functions and duties of Auditors as representaties of the Commission.- .he Auditors shall e"ercise such o!ers and functions as rovided by la! and as $ay beauthoried by the Co$$ission in the e"a$ination, audit and settle$ent of the accounts, funds,financial transactions and resources of the a#encies under their resective audit 2urisdiction%

Section =% Appellate $urisdiction. - .he irectors shall have aellate 2urisdiction over decisionsof Auditors in accordance !ith these &ules% ecisions of the irectors $ay be aealed to the

AS/ or to the Co$$ission Proer as the case $ay be%

Section E% Entities within the jurisdiction of the Commission. - .he authority and o!ers of the Co$$ission to e"a$ine, audit and settle all accounts e"tend to the follo!in# entities?

a% Bational Dovern$ent, its deart$ents, bureaus, a#encies and offices, includin#

Philiine e$bassies, consulates and other forei#n-based #overn$ent a#encies@b% (ocal #overn$ent units, their a#encies, and other instru$entalities@

c% Dovern$ent-o!ned andor controlled cororations and their subsidiaries@

d% Constitutional bodies, co$$issions and offices that have been #ranted fiscalautono$y under the Constitution@

e% Autono$ous state colle#es and universities@

f% Public 'tilities and 5ranchise #rantees for rate deter$ination and franchise ta"@

#% Bon-#overn$ental entities subsidied by the #overn$ent, those funded bydonations throu#h the #overn$ent, those re;uired to ay levies or #overn$entshare, and those !hich the #overn$ent has ut u a counterart fund, or thosefunded by the #overn$ent@ and

h% Such other entities as $ay be rovided by la! to be under C+AFs 2urisdiction%

RULE IIIORGANIZATIONAL STRUCTURE OF THE COMMISSION

PROPER AND HOW IT TRANSACTS BUSINESS

Section 1% The Commission "roper. - 314 5or uroses of these rules and as a co$onent of theor#aniational structure of the Co$$ission, the Chair$an and the t!o Co$$issioners shallto#ether be no!n as the Co$$ission Proer and as such shall be distin#uished fro$ the other co$onents of the Co$$ission consistin# of the central and re#ional offices subsistin# or !hich$ay hereinafter be created% 34 .he Co$$ission Proer shall sit as a body to deter$ine olicies,ro$ul#ate rules and re#ulations, and rescribe standards #overnin# the erfor$ance by the



Co$$ission of its o!ers and functions% 3<4 .he Chair$an shall act as the residin# officer of theCo$$ission Proer and the Chief )"ecutive +fficer of the Co$$ission%

Section % %egular session. - .he Co$$ission Proer shall hold its re#ular sessions at theCo$$ission Proer /oard &oo$, C+A Central +ffice, Gueon City, every .uesdays and.hursdays !ithout need of call, unless it decides other!ise%

Section <% &pecial session. - >henever ublic interest re;uires, the Chair$an on his o!ninitiative or uon reco$$endation of any of the t!o Co$$issioners $ay call a secial session atthe ti$e and lace desi#nated by the Co$$ission Proer%

Section =% 'uorum and oting. - .he Co$$ission Proer shall decide by a $a2ority vote of allits $e$bers any case or $atter brou#ht before it !ithin si"ty 36:4 days fro$ the date of itssub$ission for decision or resolution% A case or $atter is dee$ed sub$itted for decision or resolution uon the filin# of the last leadin#, brief or $e$orandu$ re;uired by these &ules or bythe Co$$ission Proer%

Section E% "owers and duties of the Chairman as "residing !fficer. - As Presidin# +fficer, theo!ers and duties of the Chair$an !hen dischar#in# his functions in actions or roceedin#s

before the Co$$ission Proer shall include the follo!in#?

a% .o issue calls for the secial sessions of the Co$$ission Proer@b% .o arove the a#enda for the sessions of the Co$$ission Proer@

c% .o reside over the sessions of the Co$$ission Proer@

d% .o articiate in the deliberations of and vote durin# all re#ular and secialsessions of the Co$$ission Proer !here any case issue or $atter !ithin its

2urisdiction is under consideration@

e% .o reserve order and decoru$ durin# the session@

f% .o decide all ;uestions of order by any e$ber@

#% .o su$$on the arties to a case brou#ht before the Co$$ission Proer for resolution@

h% .o issue suboena and suboena duces tecu$@

i% .o ad$inister oaths and other!ise tae testi$ony in any investi#ation or in;uiryon any $atter !ithin the 2urisdiction of the Co$$ission@

2% .o si#n interlocutory orders, resolutions or rulin# in cases not yet assi#ned to ae$ber@

% .o e"ercise such other o!ers and duties as are vested uon hi$ by la! or bythe Co$$ission Proer%

Section 6% "owers and duties of the two ()* Commissioners. - As $e$bers of the Co$$issionProer, the o!ers and duties of the t!o 34 Co$$issioners shall include the follo!in#?



a% .o attend, articiate in the deliberations of, and vote durin# all re#ular andsecial sessions of the Co$$ission Proer !here any case, issue, or $atter !ithin its 2urisdiction is under consideration@

b% .o reco$$end to the Chair$an the inclusion in the a#enda of any case or $atter dee$ed aroriate in the erfor$ance of his function@

c% .o si#n interlocutory orders, resolutions or rulin# in cases and $atters assi#nedto the$ for study and reortin#@

d% .o re;uire the aearance of any official or e$loyee of the Co$$ission in order to obtain infor$ation ertinent to a case assi#ned to hi$, the for$ulation of olicyand the ro$ul#ation of accountin# and auditin# rules and re#ulations, or todirect the sub$ission of any docu$ent, reort, or record in the ossession of such official or e$loyee@ and

e% .o e"ercise such other o!ers as are vested uon hi$ by la! or by secificrovisions of these &ules%

Section 7% The Commission &ecretary. - .he duties and functions of the Co$$ission Secretary

shall include the follo!in#?

a% .o reare the a#enda for the sessions of the Co$$ission Proer based on theriority set by it@

b% .o reare and ee the $inutes of all sessions, hearin#s and conferences of the Co$$ission Proer@

c% .o receive all co$$unications for action of the Co$$ission Proer anddeter$ine co$liance of aellantetitioner !ith the re;uired ay$ent of filin#fee rior to referral to the (e#al Services Sector or to other concerned +ffice asthe case $ay be@

d% .o ee a ocet !herein he shall enter in chronolo#ical order the cases and theroceedin#s thereon and a /oo of ecisions !hich shall contain the ori#inalcoy of the decisions or resolutions rendered by the Co$$ission Proer in theorder of their dates@

e% .o $aintain for the Co$$ission Proer a file of all Sure$e Court ecisionsinvolvin# the C+A@ and

f% .o erfor$ such related functions as $ay be authoried by la! or re#ulations or uon instruction of the Co$$ission Proer%

Section 8% Assistance to the Commission "roper. - .he Co$$ission Proer $ay re;uest theassistance of the Assistant Co$$issioners, and the irectors of the Central and &e#ional +ffices

in the erfor$ance of its ad2udicatory functions, in cases or $atters related to the latterFsresective functions and resonsibilities%

Section 9% "ower to issue subpoena and subpoena duces tecum. - .he Chair$an or anyCo$$issioner of the Co$$ission, the Assistant Co$$issioners, the Central +ffice irectors, the&e#ional irectors, the Auditors of any #overn$ent a#ency, and any other official or e$loyee of the Co$$ission secially deuted in !ritin# by the Chair$an for the urose shall, in co$liance!ith the re;uire$ent of due rocess, have the o!er to su$$on the arties to a case brou#htbefore the Co$$ission for resolution, issue suboena and suboena duces tecu$, ad$inister



oaths, and other!ise tae testi$ony in any investi#ation or in;uiry on any $atter !ithin the 2urisdiction of the Co$$ission%

RULE IVPROCEEDINGS BEFORE THE AUDITOR

Section 1% Auditors as representaties of the Commission. - .he Auditors shall e"ercise sucho!ers and functions as $ay be authoried by the Co$$ission in the e"a$ination, audit andsettle$ent of the accounts, funds, financial transactions, and resources of the a#encies under their resective audit 2urisdiction%

Section % %ole of the Auditor. - .he Auditor shall $aintain co$lete indeendence and e"erciserofessional care and be #uided by alicable la!s, re#ulations and the #enerally accetedrinciles of auditin# and accountin# in the erfor$ance of the audit !or as !ell as in therearation of audit and financial reorts%

Section <% %esponsibility to !btain &ufficient Eidence. - .he Auditor shall obtain, sufficientevidence to rovide an aroriate factual bases for his oinions, conclusions, 2ud#$ents andreco$$endations% e shall lie!ise be resonsible for safe#uardin# the evidence needed tosuort his findin#s !hich $ay include 314 hysical evidence such as the thin# itself or sa$lethereof !hich is sub2ect of the investi#ation or audit observation@ 34 testi$onial evidence such ass!orn state$ents fro$ !itnesses, deositions and si#ned intervie! notes@ 3<4 docu$entaryevidence consistin# of letters, contracts, reorts, hoto#rahs, e"tracts fro$ boos of accounts,invoices, receits, and co$uter rint-outs@ 3=4 analytical evidence such as analysissheets!orin# aers reared@ and 3E4 electronic evidence such as e-$ail, te"t $essa#es or $ulti$edia $essa#es%

.he technicalities of la! and the rules #overnin# the ad$issibility and sufficiency of evidence

obtainin# in the courts of la! shall not strictly aly%

Section =% Audit +isallowances,Charges,&uspensions. - In the course of the audit, !henever there are differences arisin# fro$ the settle$ent of accounts by reason of disallo!ances or char#es, the auditor shall issue Botices of isallo!anceChar#e 3BBC4 !hich shall beconsidered as audit decisions% Such BBC shall be ade;uately established by evidence and theconclusions, reco$$endations or disositions shall be suorted by alicable la!s, re#ulations,

2urisrudence and the #enerally acceted accountin# and auditin# rinciles% .he Auditor $ayissue Botices of Susension 3BS4 for transactions of doubtful le#alityvalidityroriety to obtainfurther e"lanation or docu$entation%

Section E% %elief from Accountability. - .he auditor shall act on re;uests for relief fro$accountability for losses due to fortuitous events or natural cala$ities, or due to acts of $an, i%e%theft, robbery, arson, etc% involvin# a$ounts not e"ceedin# one hundred thousand esos3P1::,:::%::4% .he action of the auditor shall be dee$ed an audit decision%

Section 6% -umber of Copies and +istribution. - .he B, BC, BS or other order or decision of the Auditor shall be reared in such nu$ber of coies as $ay be necessary for distribution tothe follo!in#? 314 ori#inal coy-to the head of a#ency bein# audited@ 34 dulicate coy-to the

Auditor for his record@ 3<4 other coies to the a#ency officials directly affected by the results of theaudit and fro$ !ho$ secified action or a resonse fro$ the results of audit is e"ected as $aybe rovided by la! or the ertinent rules and re#ulations of the Co$$ission%



Section 7% &erice of Copies of -+,-C,-&# !rder or +ecision. - .he B, BC, BS, order, or decision shall be served to each of the ersons liableresonsible by the Auditor, throu#hersonal service, or if not racticable throu#h re#istered $ail% In case there are several ayees,as in the case of a disallo!ed ayroll, service to the accountant !ho shall be resonsible for infor$in# all ayees concerned, shall constitute constructive service to all ayees listed in theayroll%

Section 8% inality of the Auditor/s +ecision. - 'nless an aeal to the irector is taen, thedecision of the Auditor shall beco$e final uon the e"iration of si" 364 $onths fro$ the date of receit thereof%

Section 9% Motion for %econsideration -ot Allowed. - .he Auditor shall not entertain a $otionfor reconsideration of his audit decision, and any such $otion shall be returned to the $ovant!ithout action and !ith the advise for hi$ to file an aeal instead to the irector ursuant to&ule 0 hereof%

RULE VPROCEEDINGS BEFORE THE DIRECTOR

Section 1% Who May Appeal. - An a##rieved arty $ay aeal fro$ the decision of the Auditor tothe irector !ho has 2urisdiction over the a#ency under audit%

Section % 0ow Appeal Ta1en. - .he aeal to the irector shall be taen by filin# an Aeale$orandu$ !ith the irector, coy furnished the Auditor% Proof of service of a coy to the

Auditor shall be attached to the Aeal e$orandu$% Proof of ay$ent of the filin# feerescribed under these &ules shall lie!ise be attached to the Aeal e$orandu$%

Section < % Caption. - .he arty aealin# shall be called the Aellant and the Auditor !horendered the decision aealed fro$, as the Aellee%

Section =% When Appeal Ta1en 2 An Aeal $ust be filed !ithin si" 364 $onths after receit of the decision aealed fro$%

Section E% 3nterruption of Time to Appeal. - .he receit by the irector of the Aeale$orandu$ shall sto the runnin# of the eriod to aeal !hich shall resu$e to run uonreceit by the aellant of the irectorFs decision%

Section 6% Auditor/s Answer and Transmittal of %ecord. - .he irector shall, !ithin five 3E4days after receit of the Aeal e$orandu$, order the Auditor to sub$it an Ans!er to#ether !ith the entire records of the case includin# the )S), every a#e of !hich shall be nu$bered at

the botto$% .he Auditor shall co$ly !ith the order !ithin fifteen 31E4 days fro$ receit thereof%

Section 7% "ower of +irector on Appeal. - .he irector $ay affir$, reverse, $odify or alter thedecision of the Auditor% If the irector reverses, $odifies or alters the decision of the Auditor, thecase shall be elevated directly to the Co$$ission Proer for auto$atic revie! of the irectorsFdecision% .he disositive ortion of the irectorFs decision shall cate#orically state that thedecision is not final and is sub2ect to auto$atic revie! by the CP%



Section 8% %elief from Accountability. - .he irector shall have ori#inal 2urisdiction over re;uests for relief fro$ accountability for losses due to fotuitous events or natural cala$itiesinvolvin# a$ounts in e"cess of one hundred thousand esos 3P1::,:::%::4 and for losses due toacts of $an@ i%e%, theft, robbery, arson, etc% involvin# a$ounts e"ceedin# one hundred thousandesos 3P1::,:::%::4 but not $ore than five hundred thousand esos 3PE::,:::%::4%

Section 9% "eriod to +ecide Case. - .he irector shall render his decision on the case !ithinfifteen 31E4 days after sub$ission of the co$lete docu$ents necessary for evaluation anddecision%

Section 1:% Motion for %econsideration -ot Allowed. - .he irector shall not entertain a$otion for reconsideration of his decision and any such $otion shall be returned to the $ovant!ithout action and !ith the advise for hi$ to file an aeal instead to the AS/ or CP as the case$ay be, ursuant to &ule 0I or &ule 0II hereof%

RULE VIPROCEEDINGS BEFORE THE ADJUDICATION

AND SETTLEMENT BOARD (ASB)

Section 1% Composition of the Adjudication and &ettlement 4oard (A&4*. - .he AS/ ishereby reconstituted co$osed of the Assistant Co$$issioner of the (e#al Services Sector 3(SS4 as Chairerson, and the Assistant Co$$issioners of the Bational Dovern$ent Sector,Cororate Dovern$ent Sector and (ocal Dovern$ent Sector as e$bers% >henever the sub2ectunder consideration involves en#ineerin#technical or accountin# $atters, the AssistantCo$$issioners of the Secial Services Sector or Dovern$ent Accountancy Sector, resectively,shall sit as $e$bers of the AS/% .he (SS Assistant Co$$issioner shall notify the$ accordin#ly%

Section % 0ow the A&4 Transacts 4usiness. - .he AS/ shall act as a body to render decisions

on $atters !ithin its 2urisdiction% .he (SS Assistant Co$$issioner shall act as residin# officer of the $eetin#s of the AS/ !hich shall be held at least once a $onth% .he AS/ shall $eet everyfirst >ednesday of the $onth, or as often as necessary in the ublic interest or uonreco$$endation of any of the $e$bers%

Section <% A&4 &ecretariat. - .he (SS Assistant Co$$issioner shall desi#nate a senior staff of the +ffice of the Deneral Counsel to serve as head of the AS/ Secretariat !ho shall beresonsible for the receit and issuance of all co$$unications of the AS/, the rearation of thea#enda and $inutes of its $eetin#s, the $aintenance of AS/ records, and such other relatedfunctions as $ay be authoried by re#ulations or uon instruction of the AS/ Chairerson%

Section =% !riginal $urisdiction. - .he AS/ shall e"ercise ori#inal 2urisdiction over casesinvolvin# the 314 !rite-off of unli;uidated cash advances and dor$ant accounts receivable in ana$ount not e"ceedin# +ne illion Pesos@ and 34 re;uests for relief fro$ accountability for lossesdue to acts of $an, i%e% arson, theft, robbery, etc% involvin# a$ounts in e"cess of five hundredthousand esos 3PE::,:::%::4 but not e"ceedin# five $illion esos 3PE,:::,:::%::4%

Section E% 0ow re5uests filed. - &e;uests for !rite off of accounts or relief fro$ accountabilityshall be filed !ith the AS/ Secretariat under the +ffice of the Assistant Co$$issioner of the (SS,in five 3E4 coies% It shall include a co$lete citation of the facts of the case, the #rounds for theaction sou#ht@ la!s, rules and re#ulations relied uon and shall be acco$anied by alldocu$ents referred to in the re;uest and necessary for ad2udication of the case%



Section 6% Appellate $urisdiction. - .he AS/ shall have aellate 2urisdiction over the decisionof the irector in case of disallo!ances and char#es involvin# a$ounts not e"ceedin# one $illionesos 3P1,:::,:::%::4 and over re;uests for relief fro$ accountability%

Section 7% 0ow appeal ta1en. - .he aeal to the AS/ shall be taen by filin# an Aeale$orandu$ in five 3E4 coies !ith the AS/ Secretariat under the +ffice of the (SS Assistant

Co$$issioner, coy furnished the irector% Proofs of service of a coy to the irector and of theay$ent of filin# fee shall be attached to the Aeal e$orandu$%

Section 8 % Caption. - .he arty aealin# shall be called the Aellant and the irector !horendered the decision aealed fro$ shall be called the Aellee

Section 9% When appeal ta1en. - An aeal $ust be filed !ithin the re$ainin# of the si" 364$onths eriod, after receit of the decision aealed fro$%

Section 1:% 3nterruption of Time to Appeal. - .he receit by the AS/ of the Aeale$orandu$ shall sto the runnin# of the eriod to aeal !hich shall resu$e to run uonreceit by the aellant of the AS/Fs decision%

Section 11% +irector/s Answer and Transmittal of %ecord. - .he AS/ Chairerson shall, !ithinfive 3E4 days after receit of the Aeal e$orandu$, direct the irector to sub$it an Ans!er to#ether !ith the entire records of the case includin# an )S), every a#e of !hich shall benu$bered at the botto$% .he irector shall co$ly !ith the order !ithin fifteen 31E4 days fro$receit thereof%

Section 1% "ower of A&4 on appeal. - .he AS/ $ay affir$, reverse, $odify or alter thedecision of the irector%

Section 1<% +ecision of the A&4. - .he AS/ shall revie! the case and render a decision !ithinfifteen 31E4 days fro$ receit of the co$lete docu$ents necessary for evaluation and decision%

Section 1=% Motion for %econsideration -ot Allowed. - .he AS/ shall not entertain a $otion for reconsideration of its decision and any such $otion shall be returned to the $ovant !ithout actionand !ith the advise for hi$ to file a etition for revie! instead to the CP ursuant to &ule 0IIhereof%

RULE VIIPETITION FOR REVIEW TO THE COMMISSION PROPER

Section 1% Who May Appeal and Where to Appeal. - .he arty a##rieved by a decision of the

irector or the AS/ $ay aeal to the Co$$ission Proer%

Section % 0ow Appeal Ta1en. - Aeal shall be taen by filin# a Petition 5or &evie! in five 3E4le#ible coies, !ith the Co$$ission Secretariat, a coy of !hich shall be served on the irector or the AS/ !ho rendered the decision% Proof of service thereof shall be attached to the etitionto#ether !ith the roof of ay$ent of the filin# fee rescribed under these &ules%

Section <% "eriod of Appeal. - .he aeal shall be taen !ithin the ti$e re$ainin# of the si" 364$onths eriod under Section =, &ule 0, tain# into account the susension of the runnin# thereof



under Section E of the sa$e &ule in case of aeals fro$ the irectorFs decision, or under Sections 9 and 1: of &ule 0I in case of decision of the AS/%

Section =% Caption. - .he arty aealin# shall be called the Petitioner and the irector or AS/as the &esondent %

Section E% Contents of "etition. - .he etition for revie! shall contain a concise state$ent of thefacts and issues involved and the #rounds relied uon for the revie!, and shall be acco$aniedby a certified true coy of the decision aealed fro$, to#ether !ith certified true coies of suchrelevant ortions of the record as are referred to therein and other suortin# aers% .he etitionshall state the secific dates to sho! that it !as filed !ithin the re#le$entary eriod%

Section 6% !rder to Answer. - >ithin five 3E4 days fro$ receit of the etition for revie!, theCo$$ission Secretary shall issue an +rder re;uirin# the irector or the AS/ Chairerson to filehis Ans!er to the Petition and trans$it the entire records of the case to the Co$$issionSecretary%

Section 7% iling of Answer and Transmittal of %ecord. - >ithin fifteen 31E4 days fro$ receit of the +rder to Ans!er, the irectorAS/ Chairerson shall sub$it his Ans!er to the etition to the

Co$$ission Secretary to#ether !ith the records of the case% A coy of the Ans!er shall beserved on the etitioner by the irector or the AS/ Chairerson% .he ans!er shall 3a4 oint outthe insufficiencies or inaccuracies in the etitionerFs state$ent of facts and issues and 3b4 statethe reasons !hy the etition should be denied or dis$issed%

Section 8% %eply. - Petitioner $ay file a rely !ith the Co$$ission Secretary, coy furnished theirector concerned or the AS/ Chairerson !ithin fifteen 31E4 days fro$ receit of the Ans!er%.he Co$$ission Proer, ho!ever, $ay direct any or all the arties to sub$it additional leadin#sor docu$ents !hich it $ay dee$ necessary in the roer ad2udication of the case%c

RULE VIIIORIGINAL CASES FILED

DIRECTLY WITH THE COMMISSION PROPER

Section 1% !riginal $urisdiction. - .he Co$$ission Proer shall have ori#inal 2urisdiction over?a4 $oney clai$ a#ainst the Dovern$ent@ b4 re;uest for concurrence in the hirin# of le#al retainersby #overn$ent a#ency@ c4 !rite off of unli;uidated cash advances and dor$ant accountsreceivable in a$ounts e"ceedin# one $illion esos 3P1,:::,:::%::4@ d4 re;uest for relief fro$accountability for loses due to acts of $an, i%e% theft, robbery, arson, etc, in a$ounts in e"cess of 5ive illion esos 3PE,:::,:::%::4%

Section % Money claim. - A $oney clai$ a#ainst the #overn$ent shall be filed directly !ith theCo$$ission Secretary in accordance !ith the follo!in#?

a% "etition. - A clai$ant for $oney a#ainst the Dovern$ent, !hose clai$ isco#niable by the Co$$ission Proer, $ay file a etition% .he arty seein#relief shall be referred to as Petitioner and the #overn$ent a#ency or instru$entality a#ainst !ho$ a clai$ is directed shall be referred to as&esondent% .he etition shall also be assi#ned a docet nu$ber as rovidedin these &ules%



b% Contents of "etition. - .he etition shall contain the ersonal circu$stances or 2uridical ersonality of the etitioner, a concise state$ent of the ulti$ate factsconstitutin# his cause of action, a citation of the la! and 2urisrudence uon!hich the etition is based and the relief sou#ht% .he etition shall beacco$anied by certified true coies of docu$ents referred therein and other relevant suortin# aers%

c% iling of "etition. - .he etition shall be filed !ith the Co$$ission Secretary, acoy of !hich shall be served on the resondent% Proof of service of the etitionon the resondent to#ether !ith roof of the ay$ent of filin# fee shall beattached to the etition%

d% !rder to Answer. - 'on the receit of the etition, the Co$$ission Secretaryshall issue an +rder re;uirin# resondent to ans!er the etition !ithin fifteen31E4 days fro$ receit thereof%

e% Answer. - >ithin fifteen 31E4 days fro$ receit of the said +rder, the resondentshall file !ith the Co$$ission Secretary an Ans!er to the etition% .he ans!er shall be acco$anied by certified true coies of docu$ents referred to therein

to#ether !ith other suortin# aers% .he ans!er shall 3a4 oint outinsufficiencies or inaccuracies in the etitionerFs state$ent of facts and issuesand 3b4 state the reasons !hy the etition should be denied or dis$issed or #ranted% Coy of the ans!er shall be served on the etitioner and the roof of service thereof shall be attached to the ans!er%

f% %eply. - Petitioner $ay file a &ely, coy furnished the resondent, !ithin fifteen31E4 days fro$ receit of the Ans!er%

#% Comment by Concerned !ffices. - oney clai$s, e"cet court-ad2udicatedclai$s, shall first be assi#ned by the Co$$ission Secretary to the aroriateCentral or &e#ional +ffice, for co$$ent and reco$$endation rior to referral tothe (e#al Services Sector for rearation of the decision and for$al deliberation

by the Co$$ission Proer%

Section <% 0iring of 6egal %etainer. - A re;uest for concurrence of the Co$$ission in the hirin#of le#al retainer shall be filed !ith the +ffice of the Deneral Counsel !ho shall evaluate the sa$eand issue the !ritten concurrence or denial thereof in behalf of the Co$$ission% A re;uest for reconsideration or aeal therefro$ shall be co#niable by the Co$$ission Proer%

Section =% !ther Cases. - &e;uests for !rite off of accounts receivable or unli;uidated cashadvances e"ceedin# P1 $illion@ or relief fro$ accountability for acts of $an such as robbery,theft, arson in e"cess of PE $illion@ or aroval of rivate sale of #overn$ent roerty@ or other $atters !ithin the ori#inal 2urisdiction of the CP, shall be filed !ith the Co$$ission Secretary% .heCo$$ission Secretary shall refer the case to the Central&e#ional +ffice concerned for co$$entand reco$$endation and thereafter to the (e#al Services Sector, for rearation of the draft

decision for consideration of the Co$$ission Proer%

RULE IXPLEADINGS, MODE OF FILING, DOCETING OF CASES AND FILING FEE



Section 1% orm of "leadings. - Pleadin#s, $otions and other etitions shall contain a cationsettin# forth the na$e and address of the Co$$ission on Audit, the title of the case, the docetnu$ber and the descrition of the leadin#% .hey shall be rinted or tye!ritten double-sacedon le#al sie bond aer% Proof of service of such aers on the adverse arty or auditor,irector, AS/ Chairerson or other arties havin# a direct interest in the case is necessary and$ust be sho!n therein%

Section % -umber of copies of pleadings. - )very etition, ans!er, rely, $otion, notice andother aers re;uired by these rules to be filed in a case before the Co$$ission Proer, thru theCo$$ission Secretary, shall be $ade in five 3E4 le#ible coies%

Section <% Mode of iling. - .he filin# of leadin#s, $otions and other aers $ay be done either by ersonal delivery or by re#istered $ail% If the filin# is $ade by ersonal delivery, the receivin#cler shall ro$tly and le#ibly sta$ on the face of the first a#e of the leadin# the e"act dateand ti$e it !as received and filed and thereafter affi" his initials%

If the filin# is by re#istered $ail, the date of $ailin# sta$ed by the ost office of ori#in, shallbe considered as the date of filin#% .he enveloe or a ortion thereof sho!in# the date of $ailin#and re#istry sta$ containin# the leadin#, $otion and other aers shall be attached thereto%

.he date of actual receit shall also be le#ibly sta$ed or indicated on the first a#e of theleadin#%

>hen a etition does not have the co$lete anne"es or the re;uired nu$ber of coies, theetitioner shall be re;uired to co$lete the anne"es or file the necessary nu$ber of coies of theetition before the case is doceted%

Section =% !ther Modes of iling. - Pleadin#s, $otions and other aers sent by ordinary $ail,by rivate $essen#erial services, or by any $ode other than ersonal delivery or re#istered $ail,shall be dee$ed filed only on the date and ti$e they are actually received% .he date and ti$e of actual receit shall be sta$ed and si#ned by the receivin# cler%

Section E% "ayment of iling ee. - )very etitionaeal filed before an ad2udicatin# bodyoffice

of this Co$$ission ertainin# to the cases enu$erated belo! shall be i$osed a filin# feee;uivalent to 11: of 1H of the a$ount involved, but not e"ceedin# P1:,:::%::?

a% aeal fro$ audit disallo!ancechar#eb% aeal fro$ disaroval of re;uest for relief fro$ accountabilityc% $oney clai$, e"cet if the clai$ant is a #overn$ent a#ency

d. re;uest for condonation of settled clai$ or liability e"cet if bet!een #overn$ent

a#encies

Pay$ent shall be $ade at the C+A Central +ffice Cashier or at the Cashier of the C+A&e#ional 5inance +ffice% If not racticable, ay$ent $ay be re$itted throu#h ostal $oney order ayable to the Co$$ission on Audit%

Any aealetition !ithout the re;uired filin# fee !ill be returned to the arty concerned for co$liance !ith such re;uire$ent%

Section 6% +oc1et and Assignment of -umber. - 'on the filin# of the initial leadin# or etition,the +ffice of the Co$$ission Secretary, after havin# deter$ined co$liance !ith there;uire$ents of these &ules, shall docet the sa$e and assi#n to it a nu$ber% .he nu$berin# of initial leadin#s or etitions $ust be consecutive accordin# to the date they are received, andrefi"ed as follo!s?



C+A CP Case Bo% -

3Jear4 3Bu$ber4

After docetin# and nu$berin#, the ori#inal coy of the etition shall be fastened or bound to afolder% Subse;uent leadin#s, $otions and other aers that !ill be filed in the course of theroceedin#s shall also be entered in the docet boo, includin# the e"certs of the decision, and

the ori#inal coies thereof shall be fastened to the sa$e folder of the case and a#edaccordin#ly%

RULE XPROCEEDINGS BEFORE THE COMMISSION PROPER

Section 1% %eferral of Appealed Cases from %egional and Central !ffices. - >ithin five 3E4days fro$ receit of the co$lete records of the case fro$ the irector concerned or the AS/Chairerson@ as !ell as the &ely of the aellantetitioner or in case no &ely is filed, uon

e"iration of the eriod to &ely, the Co$$ission Secretary shall refer the case to the (e#alServices Sector 3(SS4 for revie! and evaluation% .he (SS shall reare a draft decision, !hichshall be for!arded to the Co$$ission Secretary !ithin thirty 3<:4 days fro$ receit of theco$lete records of the case%

Section % %eferral of Money Claim iled +irectly with the Commission "roper. - >ithin five3E4 days fro$ receit of the co$lete records of the case includin# the Ans!er of the &esondentor other arties in interest, the Co$$ission Secretary shall refer the said records to the irector of the aroriate office in the Central&e#ional +ffice !ho shall, !ithin fifteen 31E4 days fro$receit thereof, sub$it his co$$ent and reco$$endation to the Co$$ission Secretary%

.he Co$$ission Secretary shall, thereafter, refer the case to the (SS !hich shall evaluatethe clai$ and reare a draft decision to be sub$itted to the Co$$ission Proer thru the

Co$$ission Secretary, !ithin fifteen 31E4 days fro$ receit of the referral%

Section <% !ral Argument. - 'on $otion by a arty, or $otu rorio, the Co$$ission Proer $ay call for oral ar#u$ents of the arties before the Co$$ission Proer en banc sub2ect to suchli$itation of ti$e and issues as the Co$$ission $ay rescribe% In lieu of oral ar#u$ents, thearties $ay be allo!ed to sub$it their resective $e$oranda !ithin fifteen 31E4 days fro$ noticethereof%

Section =% "eriod for %endering +ecision. - Any case brou#ht to the Co$$ission Proer shallbe decided !ithin si"ty 36:4 days fro$ the date it is sub$itted for decision or resolution, inaccordance !ith Section =, &ule III hereof%

Section E% "rocedure in Ma1ing +ecisions. - .he conclusion of the Co$$ission Proer in anycase brou#ht before it for decision shall be reached after for$al deliberation by its $e$bers%

Any $e$ber $ay !rite a searate concurrin# or dissentin# oinion !hich shall for$ art of the decision% Any $e$ber !ho too no art, or dissented, or abstained fro$ a decision or resolution $ust state the reason therefor%



Section 6% orm of +ecision. - )very ad2udication on the $erits of a case shall be in the for$ of a decision !hich shall state clearly and distinctly the facts and the la! on !hich it is based andsi#ned by the $e$bers of the Co$$ission Proer%

.he coies of the a#enda and e"certs of the $inutes of the session of the Co$$issionProer and the resolution or decision ertainin# to a case shall be duly attested by the

Co$$ission Secretary and shall be attached to the records of the case%

Section 7% &eal of the Commission. - .he seal of the Co$$ission on Audit, !hich shall be in thecustody of the Co$$ission Secretary, shall be affi"ed to all decisions or resolutions of theCo$$ission as an indication of their official character%

Section 8% -umber of Copies and +istribution of +ecision. - Coies of the ecision or &esolution of the Co$$ission shall be distributed as follo!s? 314 first ori#inal coy to theer$anent /oo of ecisions !hich shall be $aintained and et by the Co$$ission Secretary@34 second ori#inal coy to the Central +ffice &ecords ivision of the Co$$ission@ 3<4 thirdori#inal coy to the rollo or folder containin# the ori#inal coies of the leadin#s and other aersin the custody of the Co$$ission Secretary@ 3=4 one coy each to the (e#al Services Sector,

Auditor and irector concerned@ 3E4 one coy each to the arties or their counsels in the case%

Section 9% inality of +ecisions or %esolutions. - A decision or resolution of the Co$$issionuon any $atter !ithin its 2urisdiction shall beco$e final and e"ecutory after the lase of thirty3<:4 days fro$ notice of the decision or resolution, unless a $otion for reconsideration isseasonably $ade or an aeal to the Sure$e Court is filed%

Section 1:% Motion for %econsideration. - A $otion for reconsideration $ay be filed !ithin theti$e re$ainin# of the eriod to aeal, on the #rounds that the evidence is insufficient to 2ustifythe decision@ or that the said decision is contrary to la!% +nly one 314 $otion for reconsideration of a decision of the Co$$ission shall be entertained%

Section 11% orm and Contents of the Motion for %econsideration. - .he $otion shall beverified and shall oint out secifically the findin#s or conclusions of the decision !hich are not

suorted by the evidence or !hich are contrary to la!, $ain# e"ress reference to thetesti$onial or docu$entary evidence or the rovisions of la! that such findin# or conclusions arealle#ed to be contrary to%

Section 1% Effect of Motion for %econsideration and 0ow 3t is +isposed !f. - A $otion toreconsider a decision, co$lyin# !ith the i$$ediately recedin# section, susends the runnin# of the eriod to elevate the $atter to the Sure$e Court% >ithin t!o 34 days fro$ its filin#, theCo$$ission Secretary shall refer the $otion to the irectorAS/ for co$$ents% 'on receit of the co$$ents, he shall for!ard the sa$e to#ether !ith the $otion to the (e#al Services Sector for study and reco$$endation% .he latter shall, !ithin fifteen 31E4 days fro$ receit thereof,sub$it a draft decision, for the consideration of the Co$$ission Proer%

Section 1<% Entry of +ecision. - If no aeal is filed !ithin the ti$e rovided in these rules, thedecision of the Co$$ission shall be entered by the Co$$ission Secretary in the ocet !hichshall contain the disositive art of the decision and shall be si#ned by the Secretary !ith acertificate that such decision has beco$e final and e"ecutory% Such recordin# of the decisionshall constitute the entry%



RULE XICONTEMPT

Section 1% +irect Contempt "unished &ummarily. - A erson #uilty of $isbehavior in theresence of or so near the Co$$ission Proer or any of its $e$bers as to obstruct or interrutthe roceedin#s before it or the$, includin# disresect to!ard the Co$$ission or its $e$bers,

offensive ersonalities to!ard others or refusal to be s!orn or to ans!er as a !itness, or tosubscribe to an affidavit or deosition !hen la!fully re;uired to do so, $ay be su$$arilyad2ud#ed in conte$t by the Co$$ission or any of its $e$bers and shall be unished inaccordance !ith the enalties rescribed in the &ules of Court%

Section % 3ndirect Contempt. After a char#e in !ritin# has been filed by an a##rieved artybefore the Co$$ission Proer or its $e$bers, and after an oortunity shall have been #iven tothe resondent to be heard by hi$self or counsel, a erson #uilty of the follo!in# acts $ay beunished for conte$t?

a% isbehavior of any officer of the Co$$ission in the erfor$ance of his officialduties or in his official transactions@

b% isobedience of or resistance to a la!ful !rit, rocess, order, 2ud#$ent or

co$$and of the Co$$ission or any of its $e$bers@

c% Any abuse of or any unla!ful interference !ith the rocess or roceedin#s of theCo$$ission or any of its $e$bers not constitutin# direct conte$t under Section1 of this rule@

d% Any i$roer conduct tendin#, directly or indirectly, to i$ede, obstruct, or de#rade the ad$inistration of 2ustice by the Co$$ission or any of its $e$bers@

e% 5ailure to obey a suboena duly served%

Section <% "enalty for 3ndirect Contempt. - If ad2ud#ed #uilty, the accused $ay be unished inaccordance !ith the enalties rescribed in the &ules of Court%

RULE XIIJUDICIAL REVIEW

Section 1% "etition for Certiorari. - Any decision, order or resolution of the Co$$ission $ay bebrou#ht to the Sure$e Court on certiorari by the a##rieved arty !ithin thirty 3<:4 days fro$receit of a coy thereof in the $anner rovided by la! and the &ules of Court%

>hen the decision, order or resolution adversely affects the interest of any #overn$enta#ency, the aeal $ay be taen by the roer head of that a#ency%

RULE XIIIENFORCEMENT AND MONITORING OF DECISION



Section 1% Execution of +ecision. )"ecution shall issue uon a decision that finally disosesof the case% Such e"ecution shall issue as a $atter of ri#ht uon the e"iration of the eriod toaeal therefro$ if no aeal has been fully erfected%

Section % -otice of inality of +ecision (-+*. - An B5 directin# the ersons liable toayrefund the a$ount disallo!ed shall be issued by the follo!in# officials, uon a decision that

has beco$e final and e"ecutory?

a% Auditor for BBC or ecision issued by hi$b% irector !ho suervised the secial audit tea$-for BBC issued by the audit

tea$c% irector for decision rendered by hi$d% Deneral Counsel for decision of the AS/e% Co$$ission Secretary for decision of the CP

Section <% C!A !rder of Execution (C!E*. - In case of failure of the erson3s4 liable to refundthe a$ount disallo!edchar#ed as rovided in the recedin# section, the C+) directin# theCashier.reasurerisbursin# +fficer to !ithhold ay$ent of any $oney due such erson3s4 shallbe issued by the follo!in#?

a% irector for B5s issued by hi$ and the by Auditorb% Deneral Counsel for B5 issued by hi$ and by the Co$$ission Secretary, and

for 2ud#$ents rendered by the Sure$e Court

Section =% -on2compliance with the C!E. - In case of failure by theCashier.reasurerisbursin# +fficer to co$ly !ith the C+), the Auditor shall notify the a#encyhead concerned of the non-co$liance% At the sa$e ti$e, the Auditor shall reort the $atter throu#h the C+A irector concerned, to the Deneral Counsel !ho shall tae any or all of thefollo!in# actions?

1% &eco$$end to the Co$$ission Proer to cite defaultin# arty in conte$t@% &efer the $atter to the Solicitor Deneral for the filin# of aroriate civil suit@

<% &efer the case to the +$buds$an for the filin# of aroriate ad$inistrative or cri$inal action%

Section E% 0olding the +efaulting "arty in Contempt. - Any arty !ho fails to co$ly !ith theC+) $ay be held in conte$t ursuant to Section , &ule XI of these &ules% .he (SS shall studyand evaluate the reort of such non-co$liance as cited in the recedin# section and sub$it itsreco$$endation to the Co$$ission Proer !ithin fifteen 31E4 days fro$ receit thereof%

Section 6% %eferral to the &olicitor General. - .o enforce civil liability, the Auditor shall sub$it tothe irector concerned a reort on C+)s !hich have not been co$lied !ith% .he reort shall beduly suorted !ith certified coies of the subsidiary records, and the ayrollsvouchersdisallo!ed and collections char#ed, to#ether !ith all necessary docu$ents for the filin# of thearoriate civil suit% .he irector shall for!ard the reort to the Deneral Counsel !ho shall studyand evaluate the sa$e and sub$it his reco$$endations to the C+A Chair$an !ithin fifteen31E4days fro$ receit thereof% &eferral to the +ffice of the Solicitor Deneral for its aroriate action$ay be $ade%

Section 7% %eferral to the !mbudsman. - .he Auditor shall reort to his irector all instances of failure or refusal to co$ly !ith the decisions or orders of the Co$$ission conte$lated in therecedin# sections% .he C+A irector shall see to it that the reort is suorted by the s!ornstate$ent of the Auditor concerned, identifyin# a$on# others, the ersons liable and describin#the articiation of each% e shall then refer the $atter to the (e#al Services Sector !ho shall



refer the $atter to the +ffice of the +$buds$an or other aroriate office for the ossible filin#of aroriate ad$inistrative or cri$inal action%

Section 8% Effect of -on2compliance. - Any delay in co$lyin# or refusal to co$ly !ith theorder or decision of the Co$$ission shall constitute a #round for conte$t, andor ad$inistrativediscilinary action a#ainst the officer or e$loyee concerned%

RULE XIVADMINISTRATIVE CASES

Section 1% Applicability of Ciil &erice 6aw and !ther %ules. - .he rocedures set forth in theertinent rovisions of the Civil Service (a!, .he +$nibus &ules I$le$entin# )"ecutive +rder Bo% 9 and C+A e$orandu$ Bo% 76-=8 dated Aril 7, 1976, in ad$inistrative cases a#ainstofficers and e$loyees of the Co$$ission, are hereby adoted and read into these rules%

Section % %e20earing. - In $eritorious cases as $ay be deter$ined by the Co$$ission Proer,the Co$$ission Proer $ay order a re-hearin# of the ad$inistrative case%

Section <% "roposed +ecision. - 'on the ter$ination of the for$al investi#ation and thesub$ission of the reort of the hearin# officer, or evaluation of resondentFs Ans!er in case of !aiver of for$al investi#ation, the (SS shall !ithin thirty 3<:4 days thereof roose a decision for the consideration of the Co$$ission Proer%

Section =% Transmittal to the Commission "roper.- .he (SS shall trans$it to the Co$$issionProer throu#h the Co$$ission Secretary the roosed decision !hich shall contain thefollo!in# articulars?

a% Ad$inistrative case title and nu$ber@b% &esondent, ositiondesi#nation and lace of assi#n$ent@c% A brief state$ent of $aterials facts@d% 5indin#s and conclusions@e% Penalty i$osed, if !arranted%

Section E% %eiew by the Chairman and Commissioners. - .he Co$$ission Secretary shallfurnish the $e$bers of the Co$$ission !ith a co$lete set of the record of the case, to#ether !ith the roosed decision and the su$$ary of the case, for revie!%

Section 6% inali7ation of the +ecision. - After the revie! of the case by the Chair$an and theCo$$issioners, the Co$$ission Secretary shall calendar the sa$e as an ite$ in the a#enda of the ne"t re#ular $eetin# of the Co$$ission Proer%

Section 7% %ecording and %elease. - .he Co$$ission Secretary shall record the decision in theocet of Ad$inistrative Cases $aintained by that office and thereafter send it to the Central+ffice &ecords ivision !hich shall be resonsible for its release and full disse$ination to allconcerned%

Section 8% Motion for %econsideration. - .he resondent $ay, !ithin fifteen 31E4 days after receit of the decision, file !ith the Co$$ission Proer a $otion for reconsideration thereof in



accordance !ith the rocedure set forth under Sections <9, =:, =1 and = of C+A e$orandu$Bo% 76-=8%

Section 9% +isposition of the Motion for %econsideration. - .he disosition of a $otion for reconsideration shall be e$bodied in an aroriate resolution or issuance of the Co$$issionProer !hich shall for$ art of the records of the case% .he rocedure outlined for the disosition

of ad$inistrative cases shall be observed%

Section 1:% Appeal. - Aeals, !here allo!able, shall be $ade by the arty adversely affected bythe decision in accordance !ith the rules rescribed under e"istin# Civil Service rules andre#ulations%

RULE XVMISCELLANEOUS PROVISIONS

Section 1% &upplementary %ules. - In the absence of any alicable rovision in these rules, theertinent rovisions of the &ules of Court in the Philiines shall be alicable by analo#y or insuletory character and effect%

Section % Any deviation fro$ these rules, !hich does not affect the substantive ri#hts of thearties, shall not invalidate the action taen by the Co$$ission%

RULE XVI

REPEALING CLAUSE AND EFFECTIVITY

Section 1% %epealing Clause. - All resolutions, rules, re#ulations, circulars and $e$oranda andother issuances of the Co$$ission or arts thereof !hich are inconsistent !ith any rovisions of these rules are hereby dee$ed reealed or $odified accordin#ly%

Section % &eparability Clause. - If any art of these rules is declared unconstitutional, there$ainin# art not affected thereby shall re$ain valid and effective%

Section <% Effectiity. - .hese rules shall be ublished in a ne!saer of #eneral circulation andshall tae effect thirty 3<:4 days after co$letion of its ublication%

APP&+0) this 1Eth day of Sete$ber , ::9%

(SGD!) REYNALDO A! VILLAR Chair$an



(SGD!) JUANITO G! ESPINO, JR! Co$$issioner

avin# been ublished in the Philiine Star and .he aily .ribune on Sete$ber 8, ::9,these rules tae effect on +ctober 8, ::9%

Attested by?

(SGD!) FORTUNATA M! RUBICO irector I0

Co$$ission Secretary

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