COMMISSION ON AUDIT RESOLUTION NO. 88-3 January 27, 1988
SUBJECT : Promulgating Rules of Procedure in the Commission Proper
Pursuant to section 6, Article IX-A, 1987 constitution, which empowers each
Constitutional Commission en banc to promulgate its own rules concerning pleadings and
practice before it, and in furtherance of its objective to discharge effectively its quasi – judicial
function, the Commission Proper of the Commission on audit has resolved, as it does hereby
resolve, to adopt and promulgate the following rules of procedure to govern proceedings before
it involving the adjudication of money claims and the resolution of administrative cases filed
against officials and employees of the Commission.
RULE I
GENERAL PROVISIONS
Section 1.
Title. – These Rules shall be known and cited as the “Rules of
Procedure in the Commission Proper.”
Section 2.
Coverage. – These Rules shall govern the pleadings, practice and
procedure in the Commission Proper in all matters originally acted upon by or appealed to it
involving the adjudication of money claims and the resolution of administrative cases filed
against officials and employees of the Commission.
Section 3.
Construction. – These Rules shall be liberally construed in order to effect
the settlement and disposition of money claims and the resolution of administrative cases with
promptitude and dispatch, and to enable the Commission Proper to obtain a just, speedy, and
inexpensive determination of every action and proceeding.
RULE II
JURISDICTION
Section 1.
Adjudication of Money Claims. – The Commission Proper shall have
original jurisdiction in the matter of adjudicating money claims filed against the Government. It
may, however, delegate the adjudication of the same to the Director concerned, in which case it
acquires appellate jurisdiction over such claims.
The Commission Proper may divest the Director concerned of jurisdiction to pass upon a
particular money claim. Thereupon, it shall hear, decide and/or resolve the matter in accordance
with the procedure in cases brought before it in the first instance.
Section 2.
Resolution of Administrative Cases. – The Commission Proper shall have original
and exclusive jurisdiction in the matter of resolving administrative cases filed against COA
personnel.
Section 3.
Resolution of Novel, Controversial, Complicated or Difficult Questions of
Law. – The Commission Proper shall have original and exclusive jurisdiction over cases
involving the resolution of novel, controversial, complicated or difficult questions of law relating
to government accounting and auditing or affecting the functions of the Commission on Audit.
As contemplated in these Rules, a novel, difficult, controversial or complicated question
of law arises for want precedents or applicable law or jurisprudence, or where available
precedents, law or jurisprudence on the subject matter are susceptible of conflicting or
ambiguous interpretation.
Section 4.
Resolution of Policy-Determining and Other Cases. – The Commission
Proper may motu proprio take cognizance of cases concerning the functions of the Commission
on Audit, or other cases which the Commission Proper believes to be policy determining in
nature, or those which involve the setting-up of standards governing the performance by the
Commission of its powers and functions.
RULE III
PARTIES
Section 1.
Claimant. – Any person with a pending claim for money or any account
due from the government or any of its instrumentalities filed with the Commission on Audit shall
be called the claimant.
Section 2.
Appellant. – Any person who is aggrieved by the decision, order or ruling
of the Auditor or Director concerned or the Commission Proper in the settlement of an account
or claim and who appeals there from in accordance with the procedure set forth hereunder shall
be called the appellant.
Section 3.
Complainant and Respondent. – The person who files an administrative
complaint against an official or employee of the Commission shall be called the complainant.
The official or employee of the Commission against whom the said complaint is filed or against
whom formal charges are preferred shall be called the respondent.
RULE IV
PROCEDURE IN THE ADJUDICATION OF MONEY CLAIMS
FILED ORIGINALLY WITH THE COMMISSION PROPER
Section 1.
How Commenced. – Any case or proceeding which seeks to obtain the
adjudication of a money claim against the government shall be commenced by the claimant
filing of a written memorandum in six (6) copies with the Commission Secretariat.
Section 2.
Contents of Memorandum. – The memorandum shall state in a
methodical and logical manner the nature of the claim, including a narration of the complete
facts which gave rise thereto and citations of law and jurisprudence relied upon as bases for
allowance of the claim, together with supporting documents.
Section 3.
Duty of the Commission Secretariat. – After acknowledging receipt of the
claim, the Commission Secretariat shall promptly cause the same to be docketed and/or
indexed and shall forward the claimant’s memorandum to the Auditor or Director concerned who
shall thereupon undertake an initial evaluation of the claim within fifteen (15) days from receipt
of the same from the Commission Secretariat.
Section 4.
Referral to other offices or agencies. – Whenever deemed necessary, the
Director or Auditor concerned may refer the claim to the proper agency or office for
comment/recommendation or prior resolution of prejudicial questions arising therefrom. In such
case, the 15-day period set under the immediately preceding section shall commence from the
time the last comment necessary for a proper evaluation is received by the Director or Auditor.
Section 5.
Drafting of Opinion or Decision. – On the basis of the claimant’s
memorandum, the supporting documents and the comments/ recommendations received, the
Auditor or Director shall draft the opinion or decision on the claim.
Section 6.
Referral to Legal Office. – The draft opinion or decision shall immediately
be referred by the Auditor or Director to the Legal Office of the Commission for review.
Section 7.
Summary of the Case. – Upon receipt of the claimant’s memorandum,
together with the draft opinion or decision, the Legal Office shall prepare a summary of the case
containing the following particulars:
a – nature of the claim
b – parties involved
c – narration of facts
d – issues presented for resolution
e – citations of the applicable law and jurisprudence after which it shall return the
same to the Commission Secretariat, together with the desired comments
and recommendation.
The summary of the case shall provide a space whereon the Chairman and the
Commissioners shall indicate their approval of and/or dissent from the proposed decision,
opinion or resolution.
Section 8.
Review by the Chairman and Commissioners. – The Commission
Secretariat shall then furnish the Chairman and each Commissioner separately and
simultaneously with a complete set of the papers, together with the proposed decision or
opinion and the summary of the case, for review and/or evaluation to be undertaken within
fifteen (15) days from receipt of the same.
Section 9.
Approval or Dissent. – In the case the draft opinion or decision on the
claim meets with the approval of the Chairman or any of the Commissioners, he shall manifest
the same by signing on the space provided in the summary of the case. However, in the case of
dissent from the proposed decision, the Chairman or the Commissioner concerned shall
prepare or cause to be prepared the corresponding memorandum embodying the grounds or
reasons for his dissent. The said memorandum of dissent shall form part of the records of the
case.
Section 10.
Finalization of the Decision. – Immediately after the lapse of the 15-day
period for the review/evaluation by the Chairman and the Commissioners, the Commission
Secretariat shall remand the case to the Legal office for finalization of the decision or opinion in
case of approval by all or a majority of the Members of the Commission, or its revision in case of
dissent by a majority of said Members.
Section 11.
Final Disposition of the Claim. – Upon return of the finalized form of the
decision or opinion from the Legal Office, the Commission Secretariat shall calendar the same
as an item in the agenda for the next regular meeting of the Commission Proper scheduled
within the week. During the said meeting, the Chairman and the Commissioners shall sign the
decision or opinion in its finalized form, whereupon the claim shall be deemed as finally
disposed of.
Section 12.
Numbering and Release. – The Commission Secretariat shall cause the
pre-numbering of the opinion, decision, or resolution and shall thereafter send it to the Records
Division which shall be responsible for its release and full dissemination to all parties concerned.
RULE V
DISPOSITION OF APPEALS ON MONEY CLAIMS
Section 1.
Appeal from Auditor’s Action on Money Claims. – Any person aggrieved
by the decision of a Unit Auditor or any other representative of the Commission in the settlement
of an account or claim may appeal therefrom to the Director concerned within fifteen (15) days
from receipt by the appellant of such decision.
Section 2.
Appeal from Director’s Action on Money Claims. – Any person aggrieved
by the decision of a Director on a money claim may appeal therefrom to the Commission Proper
thru the Commission Secretariat within a period of thirty (30) days from receipt by the appellant
of such decision.
Section 3.
How Appeal to Commission Proper Commenced. – The appellant shall
file a memorandum in six (6) copies with the Commission Secretariat which shall contain the
following particulars:
a)
b)
c)
d)
e)
f)
narration of the facts of the case
assignment of errors made by the Director
grounds upon which the appeal is predicated
citations of law and/or jurisprudence relied upon
actual date of receipt by appellant of a copy of the appealed decision
statement that appeal is being brought within the reglementary period
A certified true copy of the decision appealed from, together with supporting documents,
shall accompany the memorandum of appeal as integral parts thereof.
Section 4.
Docketing and Referral to Director. – After acknowledging receipt of the
memorandum of appeal, the Commission Secretariat shall promptly cause the same to be
docketed and/or indexed, and shall refer the same to the Director concerned for
comment/recommendation and transmittal of the records of the claim within fifteen (15) days
from the latter’s receipt thereof from the Commission Secretariat.
Section 5.
Director’s Referral to the Legal Office. – The Director concerned shall
prepare the draft opinion or decision on the appeal and shall immediately refer the same,
together with the records of the claim, to the Legal Office of the Commission for review and
evaluation.
Section 6.
Adherence to Applicable Procedures Under Rule IV. – The procedures
outlined under Sections 7, 8, 9, 10, 11 and 12 of Rule IV, supra, shall be observed and adhered
to by the Legal Office, the Commission Secretariat, the Commission Proper and the Records
Division towards the final disposition of the appeal.
RULE VI
APPEAL FROM COMMISSION PROPER
DECISIONS ON MONEY CLAIMS
Section 1.
Period for Rendering Decision by Commission Proper. – The Commission
Proper shall decide any case or matter brought before it within sixty (60) days from the date of
its submission for decision or resolution. A case or matter is deemed submitted for decision or
resolution upon the filing of the last pleading or memorandum required by the Commission
Proper. Accordingly, the 60-day period shall be counted from the date of filing of said pleading
or memorandum.
Section 2.
Appeal to the Supreme Court. – Unless otherwise provided by law, the
party aggrieved by a decision, order or ruling of the Commission Proper on money claims may
within thirty (30) days from his receipt of a copy thereof appeal on certiorari to the Supreme
Court in the manner provided by law and the Rules of Court. When the decision, order or ruling
adversely affects the interest of any government agency, the appeal may be taken by the proper
head of that agency.
RULE VII
PROCEDURE IN THE DISPOSITION
OF ADMINISTRATIVE CASES
Section 1.
Applicability of Civil Service Law and Other Rules. – The procedures set
forth in the pertinent provisions of the Civil Service Law and COA Memorandum No. 76-48
dated April 27, 1976, in administrative cases involving disciplinary action against officers and
employees of the Commission are hereby adopted and read into these rules. (Appendices “A”
&”B”.)
Section 2.
Re-Hearing. – In meritorious cases as may be determined by the
Commission Proper, or when other requirements of due process have not been met upon
satisfactory showing by the respondent, the Commission Proper may order a re-hearing of the
administrative case in accordance with the procedure for the conduct of a formal investigation of
an administrative case.
Section 3.
Decision. – Upon the termination of the investigation or the submission of
the report of the investigator, the Legal Office shall initiate the drafting or formulation of the
decision for the consideration of the Commission Proper.
Section 4.
Transmittal to the Commission Proper. – The Legal Office shall transmit
the draft decision to the Commission Proper through the Commission Secretariat which shall
promptly cause the same to be docketed and/or indexed and thereafter prepare the summary of
the case which shall contain the following particulars:
a – administrative case title and number
b – respondent, designation and place of assignment
c – a brief statement of material facts
d – findings and conclusions
e – penalty imposed, if warranted
The case summary shall provide a space whereon the Chairman and the
Commissioners shall indicate their approval of or dissent from the proposed decision.
Section 5.
Review by the Chairman and Commissioners. – The Commission
Secretariat shall separately and simultaneously furnish the Chairman and each commissioner
with a complete set of the case records, together with the proposed decision and the summary
of the case, for review to be undertaken within fifteen (15) days from receipt thereof.
Section 6.
Approval or Dissent. – In case the proposed decision meets with the
approval of the Chairman or any of the Commissioners, he shall manifest the same by signing
on the space provided in the case summary. However, in case of dissent from the proposed
decision, the Chairman or the Commissioner concerned shall prepare or cause to be prepared
the corresponding memorandum embodying the grounds or reasons for his dissent. The said
memorandum of dissent shall form part of the records of the case.
Section 7.
Finalization of the Decision. – Immediately after the lapse of the fifteenday period for the review by the Chairman and the Commissioners, the Commission Secretariat
shall remand the case to the Legal Office for finalization of the decision in case of approval by
all or a majority of the Members of the Commission, or its revision in case of dissent by a
majority of said Members. The Legal Office shall discharge said task within five (5) days from
receipt of the case records.
Section 8.
Final Disposition of the Case. – Upon return from the Legal Office of the
finalized form of the decision, the Commission Secretariat shall calendar the same as an item in
the agenda for the next regular meeting of the Commission Proper. During the said meeting, the
Chairman and the Commissioners shall sign the decision in its finalized form, whereupon the
case shall be deemed as finally disposed of.
Section 9.
Recording and Release. – The Commission Secretariat shall cause the
recording of the decision and shall thereafter send it to the Records Division which shall be
responsible for its release and full dissemination to all concerned.
Section 10.
Petition for Reconsideration. – The respondent may, within fifteen days
after receipt of the decision, file with the Commission Proper a petition for reconsideration
thereof in accordance with the procedure set forth under Sections 39, 40, 41 and 42 of COA
Memorandum No. 76-48 dated April 27, 1976.
Section 11.
Disposition of the Petition for Reconsideration. – The disposition of a
petition for reconsideration shall be embodied in an appropriate resolution or issuance of the
Commission Proper which shall form part of the case records. The procedure outlined for the
disposition of administrative cases shall be observed.
Section 12.
Appeal. – Appeals, where allowable, shall be made by the party adversely
affected by the decision in accordance with the rules prescribed under Sections 43, 44, 45 and
46 of COA Memorandum No. 76-48 dated April 27, 1976, governing appeals from decisions in
administrative cases.
RULE VIII
APPLICABILITY AND EFFECTIVITY
These rules shall apply to all cases covered thereby which are now pending before the
Commission Proper except where the application thereof would result in considerable delay in
the adjudication of money claims and the resolution of administrative cases to the prejudice of
the parties concerned and as determined by the Commission Proper.
These Rules shall take effect on January 27, 1988.
Quezon City, Philippines, January 27, 1988
(SGD.) EUFEMIO C. DOMINGO, Chairman
(SGD.) BARTOLOME C. FERNANDEZ, JR., Commissioner
(SGD.) ALBERTO P. CRUZ, Commissioner