Question & AnswerQ&A (COA Resolution NO. 2009-002)
The Commission Proper is authorized to decide on requests for relief from money and/or property accountability, both in original jurisdiction for losses exceeding P1,000,000.00 and appellate jurisdiction over the decisions of the Adjudication and Settlement Board.
The Adjudication and Settlement Board, the Cluster and Regional Directors, and the Supervising Auditors or Heads of Audit Groups are delegated the authority to decide on these requests under specified circumstances.
The Supervising Auditor or Head of Audit Group has original jurisdiction for losses in amounts not exceeding P50,000.00.
They have original jurisdiction for losses exceeding P50,000.00 but not exceeding P100,000.00, and appellate jurisdiction over decisions of the Supervising Auditor or Head of Audit Group.
The Board has original jurisdiction for losses involving amounts in excess of P100,000.00 but not exceeding P1,000,000.00 and appellate jurisdiction over the decision of the Audit Cluster Director or Regional Director.
Yes, the aggrieved party may file a request for reconsideration or an appeal pursuant to the procedures under the Rules of Procedure of the Commission.
The authority is pursuant to Section 2 (2), Article IX-D of the 1987 Constitution and Sections 25 (4) and 73 of Presidential Decree No. 1445.
All issuances inconsistent with this Resolution are deemed modified or repealed accordingly.
The Resolution took effect immediately upon adoption on January 22, 2009.
Yes, it applies to requests for relief from accountability pending assignment at the Legal Services Sector as of December 2, 2008 or received after that date.