Question & AnswerQ&A (BOC MEMORANDUM CIRCULAR NO. 32-98)
The rules are titled as the Revised Rules of Procedure of the Commission on Audit.
These rules apply to pleadings and practice in the Commission on Audit in all matters, litigated cases, actions, and proceedings including administrative cases originally acted upon by or appealed to it in the exercise of its quasi-judicial function.
The Commission on Audit has the power, authority, and duty to examine, audit, and settle all accounts pertaining to the revenue and receipts of, and expenditures or uses of funds and property owned or held in trust by, or pertaining to the Government or any of its subdivisions, agencies, or instrumentalities, including government-owned and controlled corporations with original charters and certain other entities as specified in the rules.
Auditors are the heads of the auditing units, groups, or teams of the Commission on Audit who exercise powers and functions authorized by the Commission in examining, auditing, and settling accounts of agencies under their jurisdiction.
A Certificate of Settlement and Balances is a written notification by the Auditor to the agency head and the accountable officer concerned detailing total suspensions, disallowances, charges found in audit, and the total settlements thereof.
An aggrieved party may appeal to the Director having jurisdiction by filing a Notice of Appeal within six months after notification of the order or decision. The Auditor transmits the records to the Director, who may then affirm, modify, or reverse the decision. If modified or reversed, the Director elevates the entire record to the Commission Proper for review.
The Chairman, as Chief Executive Officer, controls and supervises the general administration, directs implementation and execution of policies and rules, supervises audits of highly technical or confidential transactions, presides over Commission Proper sessions, issues calls for special sessions, preserves order, decides questions of order, issues subpoenas, administers oaths, and exercises other powers vested by law or the Commission.
The Commission Proper shall decide any case or matter within sixty (60) days from the date of its submission for decision or resolution.
Direct contempt includes misbehavior in the presence of or near the Commission or its members that obstructs or interrupts proceedings, disrespect toward the Commission or its members, offensive personalities, refusal to be sworn or to answer or subscribe to affidavit when lawfully required.
The Auditor may order the withholding of money due to the person. If the Treasurer or Disbursing Officer fails to comply, the Auditor notifies the agency head and reports to the COA Director who may recommend contempt proceedings, referral to the Solicitor General for civil suit, or to the Ombudsman for administrative or criminal action.