Definitions of Key Terms
- "Accounts": Bookkeeping records and statements of debits and credits.
- "Appellant": Party appealing Auditor's decision.
- "Appellee": Auditor whose decision is appealed.
- "Auditors": Heads of COA auditing units.
- "Certificate of Settlement and Balances (CSB)": Notification of audit findings, suspensions, disallowances, and settlements.
- "Commission": Refers to COA.
- Other definitions clarify terms such as "Government agency," "Interlocutory Order," "Money claim," "Petitioner," "Respondent," and "Secretary."
Jurisdiction and Powers of COA
- COA exercises power to examine, audit, and settle all government-related funds and properties, including government-owned corporations and subsidized NGOs.
- May conduct post-audit and, if internal controls are inadequate, adopt pre-audit measures.
- Exclusive authority to define audit scope, methods, and regulate prevention of irregular expenditures.
- Jurisdiction covers disallowances, money claims, policy resolutions, audit charges, settlements, personnel appointments, visitorial powers, and public utility audits.
Powers of COA Officials
- Chairman: Chief Executive Officer controlling administration, policy implementation, and special audits.
- Commissioners: Assist Chairman, participate in decisions, and oversee case processes.
- Auditors: Authorized to audit, examine, and settle accounts within jurisdiction.
- COA Proper: Exercises appellate jurisdiction reviewing auditors’ decisions.
Organizational Structure and Business Transacting
- Commission Proper consists of Chairman and two Commissioners.
- Holds regular sessions twice weekly and special sessions as needed.
- Decisions by majority vote within 60 days after submission.
- Chairman presides over sessions, maintains decorum, issues subpoenas, and takes testimony.
- Commission Secretary manages agenda, minutes, docket, and documentation.
Proceedings Before the Auditor
- Auditors act as COA representatives and maintain independence and professional care.
- Auditors gather sufficient evidence through various forms without strict adherence to court rules.
- Audit results issued as reports, CSB, or notices containing findings and legal bases.
- Multiple copies of reports distributed to relevant agency heads and COA offices.
- Reports become final after six months unless reconsideration or appeal is filed.
Appeals Process from Auditor to Director
- Aggrieved parties may file appeals within six months by filing a Notice of Appeal.
- Cases transmitted to the Director who may affirm, modify, or reverse decisions.
- If Director modifies or reverses, records are elevated to the Commission Proper.
- Director’s decision required within 30 days; one motion for reconsideration allowed.
Appeals to the Commission Proper
- Final decisions by Director may be appealed to the Commission Proper by filing a petition within the remaining appeal period.
- Petition must state facts, issues, grounds, and be supported by records.
- Director transmits records to Commission Proper which may allow answers and replies.
Pleadings and Filing in the Commission Proper
- Pleadings must have caption, be legible, and contain proof of service.
- Seven copies required; more if multiple respondents.
- Filing may be personal delivery or registered mail with stamping of dates; other modes effective upon receipt.
- Cases docketed and assigned consecutive numbers; all papers entered in docket book.
Original Cases Filed Directly with the Commission Proper
- Money claims against the government may be filed directly.
- Petition must state facts, grounds, and relief, with supporting documents.
- Respondent ordered to answer within 15 days; replies and extensions allowed.
Adjudication Process
- Cases first studied and recommended by Central Office before Commission Proper deliberation.
- Legal Office evaluates and prepares draft decisions.
- Oral arguments may be called; decisions issued within 60 days.
- Formal deliberations with possible concurring or dissenting opinions.
- Decisions clearly state facts, laws, and reasoning; official seal affixed.
- Decisions distributed to relevant parties and become final after 30 days unless reconsidered or appealed.
Contempt Powers
- Direct contempt including misbehavior or disrespect punishable summarily.
- Indirect contempt including disobedience or obstruction punishable after hearing.
- Penalties conform to Rules of Court.
Judicial Review
- Decisions of COA appealable to the Supreme Court by certiorari within 30 days.
- Proper government officials may file appeals.
Enforcement and Monitoring
- Execution of decisions issues after final disposition.
- Auditors direct liable persons to refund disallowed amounts.
- Failure prompts orders to withhold payments.
- Non-compliance reported for contempt, civil suits, or administrative/criminal actions.
- Referrals made to Solicitor General for civil cases and Ombudsman for administrative/criminal cases.
Administrative Cases
- Civil Service laws and COA internal rules apply to admin cases against COA personnel.
- Re-hearing may be ordered.
- Legal Office proposes decisions after investigation.
- Decisions reviewed and finalized by Commission Proper.
- Motions for reconsideration allowed; appeals governed by Civil Service rules.
Miscellaneous Provisions
- Rules of Court applicable by analogy if no COA rules cover an issue.
- Deviation not affecting substantive rights does not invalidate actions.
- All decisions bear official COA seal.
Repealing Clause and Effectivity
- Inconsistent prior regulations repealed or modified.
- Unconstitutional parts severable without affecting rest of rules.
- Rules effective 30 days after publication in newspapers of general circulation.