Delegation of COA authority on accountability relief

Authority was previously delegated to the Legal and Adjudication Office Director, the Adjudication and Settlement Board, and Regional Cluster Directors of the Legal and Adjudication Sector.
Such delegation was under specific circumstances and with defined limitations as per COA Memorandum No. 2002-053 and COA Resolutions 2004-001 and 2007-004.

The 2008 COA Organization Restructuring transferred part of the adjudication function from the Legal and Adjudication Sector to the audit sector.
This restructuring necessitated redefining responsibilities for decisions on requests for relief from accountability.

The delegation is authorized pursuant to Section 2 (2), Article IX-D of the 1987 Constitution and Sections 25 (4) and 73 of Presidential Decree No. 1445.

Supervising Auditor or Head of Audit Group
- Original jurisdiction on losses not exceeding ₱50,000.
Audit Cluster Director or Regional Director
- Original jurisdiction on losses exceeding ₱50,000 but not exceeding ₱100,000.
- Appellate jurisdiction over decisions of Supervising Auditors or Heads of Audit Groups.
Adjudication and Settlement Board
- Original jurisdiction on losses exceeding ₱100,000 but not exceeding ₱1,000,000.
- Appellate jurisdiction over decisions of Audit Cluster or Regional Directors.
Commission Proper
- Original jurisdiction on losses exceeding ₱1,000,000.
- Appellate jurisdiction over decisions of the Adjudication and Settlement Board.

Aggrieved parties may file requests for reconsideration or appeals in accordance with the Commission’s Rules of Procedure.

This Resolution takes effect immediately from January 22, 2009.
Applies to requests for relief from accountability pending at the Legal Services Sector as of December 2, 2008 and those received thereafter.

All prior issuances inconsistent with this Resolution are modified or repealed accordingly.