2009 Revised Rules of Coa-dir Boado
-
Upload
abhie-pagulayan-serrano -
Category
Documents
-
view
18 -
download
3
Transcript of 2009 Revised Rules of Coa-dir Boado
2009 REVISED RULES OF PROCEDURE
SALIENT FEATURES
1. No MFR at all levels except in CP2. New level of appeal - the ASB3. Auditor’s Order is now COA Order of
Execution (COE)4. Notice of Finality of Decision (NFD) is
issued to support the COE
SALIENT FEATURES
5. Auditor authorized to act on request for relief - not over P100,000
6. Period to decide appeals shortened except for those in the CP.
7. Filing fee is jurisdictional.
Revised Rules on
Settlement of Accounts
RRSA – Salient Features
1. Covers all audited accounts pertaining to revenues and receipts
2. Does not cover settlement of property accounts
3. Appeals are to Director, to ASB, to CP, to Supreme Court. For ND/NC/NS of SAT, to FAIO Director, to ASB, CP, SC.
RRSA – Salient Features
4. AOMs no longer required for transactions with possible pecuniary loss
5. NSs should not be issued to require submission of supporting documents
JURISDICTION
Jurisdiction - AUDITOR
Original and exclusivea. Audit of all transactions of the agencyb. Requests for relief from accountability not
exceeding P100,000 for all causes
No appellate or shared jurisdiction
Jurisdiction - DIRECTOR
Original and exclusiveRequests for relief from accountability
a. fortuitous event/natural calamity – over P100,000 (no maximum)
b. acts of man – over P100,000 but not more than P500,000
Appellate From any and all decisions of auditor
Jurisdiction - ASB
Original and exclusive1. Write off of UCA and DAR P1 M or lower2. Request for relief from accountability
> FE/NC – none: Director’s jurisdiction no maximum limit
> Acts of man – over P500,000 but not overP5 Million
Jurisdiction - ASB
Appellate1. Decision of Director for ND/NC P 1 M
or lower2. Decision of Director for request for
relief from accountability
Jurisdiction - CP
Original and exclusive1. Money claims2. Concurrence in hiring of private lawyers*3. Approval of sale of government property4. Write off of UCA over P 1 Million5. Request for relief from accountability
> acts of man – over P 5 Million
Jurisdiction - CP
Appellate1. Decision of ASB2. Decision of Director for ND/NC over P 1
Million3. Decision of Gen. Counsel denying
concurrence for hiring of private counsel*
Summary of Original Jurisdiction over Relief from Accountability
1. Auditor - all causes not over P100,0002. Director
• Acts of man – over P100,000 to P500,000
• FE/NC – over P100,000 (no limit)3. ASB - Acts of man – over P500,000 to P5 M4. CP – acts of man over P5 M
Interlocutory Orders
1. AOM – not a decision because it does not finally dispose of an issue
- For observations relating to financial/ operational deficiencies which do not involve pecuniary loss or
- To require submission of documents or other information to enable auditor to form opinion or decision
Interlocutory Orders
1. AOM – - addressed to agency head and officers
concerned - Signed by both ATL and SA
- Reply must be within 15 CD from receipt - Deemed accepted if no reply and included in
ML or audit report.
Interlocutory Orders
1. AOM – - If required documents/information not
submitted, may result to NS/ND/NC - ATL should inform management of result of
evaluation of reply in writing
Interlocutory Orders
2. NS – interlocutory because not final, not appealable
For transactions of doubtful validity or propriety which may result in pecuniary loss
To be signed by both ATL and SA Addressed to agency head and accountant
and served on persons liable
Interlocutory Orders
2. NS – interlocutory because not final, not appealable
State the amount suspended, the reason therefor and the justification/explanation required to settle it
Should be settled within 90 calendar days from receipt.
Interlocutory Orders
2. NS – NC/ND should be issued if not justified or not
settled Maturity not automatic; ND/NC must be
issued for purposes of reckoning 6-month appeal period
Adjudicatory Notices
1. ND – Outright for IUUEE transactions To be signed by both ATL and
SA Addressed to agency head and
accountant and served on persons liable
Adjudicatory Notices
1. ND – State the amount disallowed, the
reason therefor, the laws/rules/regulations violated, and the persons liable
Settled or appealed within 6 months
Adjudicatory Notices
2. NC – For unbilled/uncollected amount due to
underassessment To be signed by both ATL and SA Addressed to agency head and
accountant and served on persons liable
Adjudicatory Notices
2. NC – State the amount charged, reason
therefor, the laws/rules/regulations violated, and the persons liable
Settled or appealed within 6 months
Other Notices
1. NFD – written notification that a decision of COA or auditor is final and executory
2. NSSDC – written notification that an NS/ND/NC has been settled
3. COE – written instruction to withhold payment of salary and other moneys due to persons liable (if person liable does not settle)
Other Notices
4. SASDC – summary of the total balance of the audited accounts at the end of each quarter. Shows total issued NS/ND/NC and settlements for the Q and the running balance of the S/D/C as of the Q ended.
Service of Notices
- Personal service to the persons liable by delivering personally or leaving in his office with clerk or person having charge thereof
- By registered mail to his office or residence with instruction to Post master to RTS within 10 days if undelivered
Service of Notices
- By ordinary mail if no available registry service
- In case of numerous persons liable, to accountant who shall notify the persons liable (constructive service)
- If no office or office not known, in his residence to a person of sufficient age and discretion
Service of Notices
Distribution of copy: a. Original – to the head of agency b. Duplicate – to the Auditor for his record c. Other copies – agency officials directly
affected and from whom specified action or response is expected
Persons Liable
Nature of liability Solidary or joint and several – government
may go after any one for the whole amount with right of subrogation for the paying one
Joint – government should go after each for the proportionate share
Persons Liable
For ND those who certified as to the necessity, legality
and availability of funds or adequacy of documents
Public officers and other persons who conspired in a transaction disadvantageous or prejudicial solidarily with beneficiaries thereof
Persons Liable For ND
Payee where the ground for disallowance is failure to submit documents and the auditor is convinced that the transaction did not occur or has no basis in fact
Those who approved the payment like board or governing body (no refund doctrine not available)
For NC Measured by the individual participation and
involvement of officers whose duties require appraisal/assessment/collection
Persons Liable
For loss of government funds Custodian who failed to ensure that funds are
safeguarded against loss or damage, or expended, utilized, disposed of or transferred in accordance with law or regulations, and on the basis of prescribed documents and necessary records
Principles on Liability
Public officer not civilly liable for acts done in the performance of his official duties, unless there is a clear showing of bad faith, malice or gross negligence.
Superior officer not civilly liable for wrongful acts, omissions of duty, negligence, or misfeasance of his subordinates unless he actually authorized by written order the specific act or misconduct complained of. (Arias doctrine)
Principles on Liability
– Subordinate not civilly liable for acts done by him in good faith in the performance of his duties.
- He shall be liable for willful or negligent acts done by him which are contrary to laws, morals, public policy and good customs even if he acted under the orders or instructions of his superiors.
Principles on Liability
General Liability for Unlawful Expenditures. - Expenditures of government funds or uses of government property in violation of law or regulation shall be a personal liability of the official or employee found to be directly responsible therefor. (Sec.106, P.D. 1445)
Principles on Liability No AO shall be relieved from liability by reason of his having
acted under the direction of a superior in paying out, applying or disposing of funds or property with which he is chargeable, unless prior to that act, he notified his superior in writing of the illegality of the payment, application, or disposition.
The officer directing illegal payment or disposition of funds or property primarily liable for the loss, while the AO who fails to serve the required notice shall be secondarily liable
Principles on Liability
Other officers who though not accountable by the nature of their duties, may be similarly held accountable or responsible for government funds through participation in use or application thereof (Leycano vs. COA, 2/10/06)
Principles on Liability
Sec. 104. The head of any agency or instrumentality … shall exercise the diligence of a GFF in supervising AOs under his control to prevent the incurrence of loss of government funds or property, otherwise he shall be jointly and solidarily liable with the person primarily accountable therefor.
Auditor’s responsibilities
1. Obtain Sufficient Evidence - to provide factual basis for his opinion, conclusion, judgment and recommendation
2. Safeguard evidence The technicalities of law and the rules
governing admissibility and sufficiency of evidence in the courts of law shall not strictly apply.
Auditor’s responsibilities
Kinds of evidence to gather: Physical – the thing itself or sample thereof; Documentary – letters, contracts, reports,
photographs, extracts from books of accounts, invoices, receipts, and computer print-outs;
Auditor’s responsibilities
Testimonial – sworn statements, depositions, signed interview notes;
analytical – analysis sheets/working papers; electronic – e-mail, text or MMS
Auditor’s responsibilities
3. Grant or deny request for relief from accountability within his jurisdictional limit
4. Issue NSSDC when ND/NC/NS is settled5. Issue NC/ND if NS not settled6. Prepare and sign NFD for ND/NC issued7. Prepare COE for signature of his Director
Auditor’s responsibilities
8. Prepare and issue SASDC within 15 CD after end of each quarter to inform agency of total S/D/C as of the end of quarter
9. Issue updated list of outstanding S/D/C within 5 CD for retiring/ transferring officer
Auditor’s responsibilities
10.Enforce submission of records of receipt and disbursement and paid DVs, Ors, reports and supporting documents
11. Monitor enforcement of COE and report to Director action taken by Agency
12. Report in the AAR total unsettled S/D/C as reflected in the last quarter SASDC
Appeals Procedure Filing fee paid first before appeal is entertained Filing fee required for every appeal in all levels Amount -1/10 of 1% but not over P10,000 for
a. Appeal from ND/NCb. Appeal from disapproval of request for relief from accountabilityc. Money claim except if claimant is government agencyd. request for condonation of settled claim or liability except between government agencies
Appeals ProcedureA. Auditor to Director
1. Aggrieved files Appeal Memorandum to Director concerned within 6 months from receipt of decision2. Within 5 CD from receipt of AM, the Director orders auditor to file Answer, cc: Appellant 3. Auditor files Answer within 15 CD and submits entire records numbered at the bottom of each page and with EDSE. Appellant may file Reply within 15 CD
Appeals Procedure
4. Director decides within 15 CD from receipt of complete documents
5. Power of Director on appeal: affirm, reverse, modify, alter (ARMA) auditor’s decision
RMA, automatic review direct to CP Decision must state “this decision is not
final and is subject to review by the CP” Affirm, ND/NC sustained; aggrieved may or
may not appeal 6. No MFR. He shall advise movant to appeal to the
ASB/CP. No filing fee necessary.
Appeals Procedure
Director to ASB1. Aggrieved files AM for ND/NC not more than P1 Million within remainder of 6-month period2. Upon receipt of AM, the ASB orders Director to file Answer, cc: Appellant 3. Director files Answer within 15 CD and submits entire records of case numbered at the bottom of each page and with EDSE.
Appellant may answer within 15 CD
Appeals Procedure
Director to ASB4. ASB decides within 15 CD from receipt of complete documents needed for evaluation and decision5. ASB may ARMA the Director’s decision. No automatic review.6. No MFR.
Appeals Procedure
Director/ASB to CP1. Aggrieved files AM for ASB decision, or for Director’s decision for ND/NC more than P1 M, within remainder of 6 months 2. CP decides within 60 CD from date of its submission for decision/resolution3. Period is counted from time last comment needed for proper decision is received
Appeals Procedure
Director/ASB to CP4. Only one MFR entertained based on new and material evidence or that the evidence is insufficient to justify decision, or the said decision is contrary to law5. MFR must be filed within remainder of 6-month period
APPEALS PERIOD
The actual appeal period is much longer than the statutory appeal period of 6 months
The 6-month period is from receipt of ND/NC all the way to the CP. The 6-month period shall be interrupted when
appeal is filed. The number of days the paper is with appellant is deducted from that period.
APPEALS PERIOD
The CP should render a decision within 60 CD from the time the case is submitted for resolution. (last pleading of all the parties have been submitted)
Party cannot go directly to court from the auditor or to other courts than Supreme Court
APPEALS PERIOD Rule: when record is with COA, period stops to run;
running resumes when decision is received by the appellant
1 month = 30 days 6 months x 30 = 180 days
ENFORCEMENT OF ND/NC
1. Disallowance/charge must be final and executory
no appeal filed before the Director/ASB/CP no MFR filed with the CP, no petition filed with Supreme Court
ENFORCEMENT OF ND/NC
2. NFD issued to agency head attn accountant by> ATL/SA for their ND/NC > Director for ND/NC issued by SAT under him and for his decision > GC for decision of ASB> ComSec for decision of the CP
3. COE issued by Director/GC if persons liable refuse to refund
ENFORCEMENT OF ND/NC
3. COE • issued when those liable refuse to
refund• Not earlier than 5 days from receipt of
NFD by agency head• To the agency head attn: Treasurer/
Cashier
ENFORCEMENT OF ND/NC
3. COE • Issued by:
> Director for his or his auditor’s NFD > GC for his NFD> Comsec for SC decision
• Auditor shall monitor enforcement of COE• Unsettled COE referred to GC who may
refer it to OSG/OMB
ENFORCEMENT OF ND/NC
3. Non compliance with COE • Auditor should notify agency head of non-
compliance• Auditor also notifies GC thru his Director• GC shall take any or all of:
> Recommend to CP to cite for contempt the defaulting party> Refer to Solgen for filing of civil suit> Refer to OMB for admin or criminal suit
Record of COA Decisions
Auditor shall maintain ROCD showing > ND/NC issued to agency, > appeals taken thereon>decision on the appeal> NFD/COE > NSSDC
OPENING SETTLED ACCOUNTS
When - within 3 years after the settlement of any account:
By the CP motu proprio By the auditor for settled accounts of his agency
after securing an authority from the Chairman By SAT; Office Order is sufficient authorization
Grounds: for any reason, or For fraud, collusion, or error of calculation, or when new and material evidence is discovered
Value of Auditor’s WPSec. 83, PD 1445 In any criminal or civil proceeding against an
AO, it shall be sufficient, for the purpose of showing a balance against him, to produce the working papers of the auditor concerned.
It shall be prima facie evidence of the misappropriation of the funds or property unaccounted for or of civil liability of the officer as the case may be.