Question & AnswerQ&A (COA CIRCULAR NO. 2009-006)
The main purpose of COA Circular No. 2009-006 is to prescribe the use of the Rules and Regulations on Settlement of Accounts (RRSA), superseding previous COA issuances on the same subject.
The RRSA covers all accounts audited related to the revenues and receipts of and expenditures or uses of government funds. It does not cover the settlement of property accounts.
A Notice of Suspension may be issued pending compliance with various requirements for transactions that may result in pecuniary loss to the government.
The Statement of Audit Suspensions, Disallowances and Charges (SASDC) replaces the Certificate of Settlement and Balances to summarize the total suspensions, disallowances, and charges pertaining to the agency as of the end of each quarter.
An NFD is issued to inform the agency head that a decision of the Commission or its authorized representatives has become final and executory, serving as the basis for recording the disallowance or charge in the agency's books of accounts.
No, motions for reconsideration are not allowed at all levels of adjudication except at the Commission Proper.
Appeals from the Auditor's decision go to the Cluster/Regional Director, then to the Adjudication and Settlement Board, and finally to the Commission Proper.
Yes, appeal fees must be paid before the Commission can acquire jurisdiction over the appeal.
This Circular took effect fifteen (15) days after its publication in a newspaper of general circulation.