Question & AnswerQ&A (COA Resolution NO. 2008-005)
Section 7, Article IX-A of the 1987 Philippine Constitution mandates the Commission on Audit to decide any case or matter brought before it for decision or resolution.
Section 6, Article IX-A of the 1987 Philippine Constitution authorizes the COA to promulgate its own rules concerning pleadings and practice before it or any of its offices.
No, the 1997 Revised Rules of Procedure of the COA does not contain provisions on the imposition and collection of filing fees on cases filed before it or any of its offices.
The filing fees apply to: 1) Appeals from notices of suspension, disallowance or charge; 2) Appeals for relief from accountability; 3) Money claims, except if the claimant is a government agency; 4) Requests for condonation.
For amounts of P1,000,000.00 and below, the filing fee is P1,000.00 or 1/10 of 1% (0.1%) of the amount involved in the case, whichever is lower.
For amounts above P1,000,000.00, there is an additional P1,000.00 filing fee for every P1,000,000.00 or fraction thereof, but the total fee shall not exceed P10,000.00.
Yes, a Legal Research Fund equivalent to one percent (1%) of the filing fee is also collected, but in no case shall it be lower than Ten Pesos, pursuant to Section 4, Republic Act No. 3870, as amended.
Filing fees must be paid at the Treasury Division, Finance Sector of the COA at the same time the pleading is filed in any of the adjudicating bodies/offices of the COA. For appeals from regional offices, the fee may be paid at the nearest COA Regional Office's Regional Finance.
A copy of the official receipt for the filing fee must be attached to the pleading; otherwise, the adjudicating bodies/offices shall not take any action.
The fees collected are treated as Constitutional Fiscal Autonomy Group (CFAG) funds and must be maintained with separate ledger accounts.