QuestionsQuestions (BOC MEMORANDUM CIRCULAR NO. 32-98)
They govern pleadings and practice before COA in all matters, litigated cases, actions, and proceedings, including administrative cases originally acted upon by or appealed to COA in its quasi-judicial function.
Liberally, to effectively carry out COA’s constitutional and statutory power and duty, and to achieve just, speedy, and inexpensive determination and disposition of matters or cases.
It consists of the Chairman and the two Commissioners, who sit as a body to determine policies, promulgate rules and regulations, and prescribe standards.
Decisions are by majority vote of all members. A case/matter must be decided within sixty (60) days from submission for decision/resolution.
Upon the filing of the last pleading brief or memorandum required by the rules of COA or by COA itself.
Includes: calling special sessions, presiding, preserving order, deciding questions of order, summoning parties, issuing subpoenas and subpoena duces tecum, administering oaths/taking testimony, signing interlocutory orders in unassigned cases, and other powers vested by law or COA.
They may, to comply with due process, summon parties, issue subpoena and subpoena duces tecum, administer oaths, and take testimony in investigations or inquiries within COA’s jurisdiction.
The Auditor acts as COA’s representative in examination, audit, and settlement of accounts/funds/financial transactions/resources under the Auditor’s audit jurisdiction, maintaining independence and professional care.
Adequate evidence as factual bases, with legal and accounting/auditing conclusions supported by applicable laws, regulations, jurisprudence, and generally accepted accounting/auditing principles.
Upon expiration of six (6) months after notice thereof to the parties concerned, unless a request for reconsideration is filed or an appeal is taken.
Only one (1) motion. If the Auditor reconsiders/modifies the disallowing decision, it is automatically reviewed by the Directors, and the Auditor must certify and elevate the entire record to the Director within ten (10) days.
Six (6) months after notification to the party of the Auditor’s report/notice/CSB/order/decision being appealed, by filing a Notice of Appeal with the Auditor.
Receipt by the Auditor of the Notice of Appeal and/or Motion for Reconsideration stops the running of the period of appeal to COA Proper (six months) and resumes upon receipt by the appellant of the Director’s final decision.
A petition for review in seven (7) legible copies filed with the Commission Secretariat (served on the Director). The appeal must be taken within the time remaining of the six (6) months period, accounting for any interruption under the rules.
The appealing party is the “Petitioner/Appellant,” and the Director is the “Respondent/Appellee.”
When a person is guilty of misbehavior in the presence of or so near COA/its members as to obstruct or interrupt proceedings, including disrespect toward the Commission/members, offensive personalities, refusal to be sworn or to answer as a witness, or refusal to subscribe to an affidavit/deposition when lawfully required.
Within thirty (30) days from receipt of a copy of the COA decision/order/resolution in the manner provided by law, the Rules of Court, and these Rules.