NO. 2018-017

: It clarifies that no filing fee shall be imposed on a request for relief from money or property accountability, but a filing fee is required for appeals from denial of such requests.
: No, COA Resolution No. 2018-017 states that no filing fee shall be imposed on an original request for relief from money or property accountability.
: A filing fee is imposed on appeals from denial of requests for relief from accountability.
: The filing fee is 1/10 of one percent (0.1%) of the money lost or the acquisition cost of the property lost.
: The filing fee is chargeable against the personal account of the Accountable Officer (AO).
: Yes, if the losses arise from natural calamities without contributory negligence or misconduct of the AO, the filing fee may be charged to the agency concerned but will be reimbursed by the AO if negligence is later found.
: Yes, it applies to pending requests or appeals from denial of requests for relief from money or property accountability.
: No, there will be no refund for filing fees already paid prior to the resolution's effectivity.
: It took effect 15 days after publication in a newspaper of general circulation.
: It clarifies COA Resolution No. 2008-005 on filing fees, the 2009 Revised Rules of Procedure of the COA (RRPC) Rule IX Section 5, and COA Resolution No. 2013-016 which amended the earlier resolution and rules.