QuestionsQuestions (COA CIRCULAR NO. 2009-006)
To prescribe the use of the Rules and Regulations on Settlement of Accounts (RRSA), superseding earlier COA issuances, and to set the procedures for settling COA-audited accounts involving revenues/receipts and expenditures/uses of government funds.
All accounts audited pertaining to revenues and receipts of, and expenditures or uses of, government funds.
No. The circular expressly states that RRSA does not cover settlement of property accounts.
The Statement of Audit Suspensions, Disallowances and Charges (SASDC).
To summarize the total suspensions, disallowances, and charges pertaining to the agency as of the end of each quarter.
To inform the agency head that a COA decision has become final and executory; it serves as basis for recording the disallowance/charge in the agency’s books of accounts.
No. There is no motion for reconsideration allowed at all levels of adjudication, except at the Commission Proper.
From the Auditor’s decision to the Cluster/Regional Director, then to the Adjudication and Settlement Board, and then to the Commission Proper.
Appeal fees must be paid before jurisdiction is acquired by the Commission.
COA Circular No. 94-001 and COA Memorandum No. 2002-053 are superseded; all COA issuances inconsistent with the circular are revoked or modified accordingly.
Fifteen (15) days after publication in a newspaper of general circulation.
Chapters: I. Introduction; II. General Principles, Rules and Procedures; III. Guidelines on issuances of notices and handling suspensions/disallowances/charges; IV. Decisions and Appeals; V. Finality and Enforcement of Decisions; VI. Transitory Provisions; VII. Final Provisions.