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    REPUBLIC OF THE PHILIPPINES COMMISSION ON AUDIT Commonwealth Avenue, Quezon City LEGAL SERVICES SECTOR LEGAL AFFAIRS OFFICE MEMORANDUM FOR : WINNIE ROSE H. ENCALLADO Assistant Commissioner —— rs’ Group (ACG) THRU : (Director ( Secretaria ee FORTUNATA MyUBICO Assistant Commisgigner Office of the General Counsel This Secjor, FROM : ARYL H. TONOLETE, Director IV This Office SUBJECT Query on the interpretation of Section 3, Rule XIII of the 2009 Revised Rules of Procedure of the Commission on Audit (RRPC) regarding the issuance of COA Order of Execution (COE) in relation to COA Memorandum No, 2016-023! dated November 14, 2016 as amended by COA Circular No. 2019- 002? dated March 20, 2019 DATE March 1, 2023 We refer to the Memorandum of Director Haiddie I. Jose-Sumogba, Prosecution and Litigation Office, this Sector, dated October 6, 2022 on the above subject. The subject query stemmed from the Memorandum dated December 1, 2021 of Cluster Director (CD) Lucila M. Isidro, Cluster 7-Public Works, Transport and Energy, National Government Audit Sector (NGAS) returning without action to COA Regional Office (RO) No. VII the Notices of Finality of Decision (NFDs) for the settlement of various Notices of * Revised Guidelines on the Implementation of the Unified Audit Approach. 2 Guidelines implementing COA Resolution No. 2018-008 amending COA Memorandum No. 2016-023, relative to the jurisdictions of Cluster Directors vis-i-vis Regional Directors over appeals from Notices of Disallowance/Charge and denials of requests for relief from accountability and requests for write-off of dormant accounts receivables, unliquidated cash advances and fund transfers, aligning the same with Rule V of the 2009 Revised Rules of Procedure of the COA and with COA Resolution No. 2016-022, within the context of the Uniform Audit Approach. Page | of 3 Disallowance issued to the Department of Public Works and Highways RO No. VII, Cebu City. The CD reasoned that only appeals with Answer are forwarded to the CD for adjudication and that the approval of COEs for NDs issued in the Regions (other than the National Capital Region) which attained finality at the level of the auditor belongs to the RD. However, the RD disagrees contending that under the Unified Audit Approach (UAA), the CD is vested with technical supervisory authority over the NGAS and Corporate Government Audit Sector (CGAS) audit teams in the regions. As such, the issuance of COEs for NDs issued by Audit Team Leaders (ATLs) and Regional Supervising Auditors (RSAs) of NGAS and CGAS assigned in the regions, is within the scope of the CD's authority. To construe otherwise would be antithetical to the intent and purpose of the UAA which is to attain consistency and uniformity of audit approach and methodology as well as for monitoring purposes provided under COA Memorandum No. 2020-016? dated October 8, 2020. In this light, the RD requests the interpretation of Section 3, Rule XIII of the Revised Rules of Procedure of the Commission on Audit, particularly to clarify the jurisdiction of CDs vis-a-vis the RDs in the issuance of COEs. Section 3 provides: Section 3. COA Order of Execution (COE) ~In case of failure of the person(s) liable to refund the amount disallowed/charged as provided in the preceding section, the COE directing — the Cashier/Treasurer/Disbursing Officer to withhold payment of any money due such person(s) shall be issued by the following: a) Director - NFDs issued by him and by the Auditor b) General Counsel — for NFD issued by him and by the Commission Secretary, and for judgments rendered by the Supreme Court. This Office concurs in the opinion of the RD. CDs exercise full technical supervision over NGAS and CGAS audit teams nationwide, except for State Universities and Colleges, Water Districts, and stand alone agencies located in the regions which are under the technical supervision of the concemed RDs.* Under Item II(A) of COA Circular No. 2019-0025 dated March 20, 2019, the CDs of the National Government, Sector (NGS) and Corporate Government Sector (CGS) exercise jurisdiction, among others, over the appeals from NDs/NCs issued by their respective SAS/RSAs/ATLs. Indubitably, the DPWH RO No. VII is under the audit jurisdiction of the CD as provided under the UAA. From the foregoing rules, the word “Director” under Section 3(a) Rule XIII of the RRPC shall be interpreted to mean the CDs of the NGS or the CGS, as the case may be, insofar as issuance of COE on NEDs issued by their respective SAs/RSAs/ATLs is concemed. Accordingly, it is this Office’s view that the CD, Cluster 7, NGAs should issue the corresponding COE for the enforcement of the final and executory NDs issued against DPWH. RONo. VI. > Guidelines on the Instllation, Utilization, and Maintenance of the Commission on Audit (COA) Orders of Execution (COE) Management Information System (COEMIS), and Institutionalization of the COEMIS of Final and Executory Decisions at Different Adjudication Levels in COA, Supra, note | + Supra, note 2. Page 2 of 3 Accordingly, we forward the matter to the ACG with the proposed circular amending Section 3(a), Rule XIII of the RRPC. The same amendment has also been effected in the proposed 2023 RRPC which was recently resubmitted to the ACG. For your consideration and appropriate action please. Page 3 of 3 REPUBLIC OF THE PHILIPPINES COMMISSION ON AUDIT (COMMONWEALTH AVENUE, QUEZON CIIY COMMISSION PROPER OFFICE OF THE COMMISSION SECRETARIAT ifumia 8° aa MEMORANDUM 25 Of- MNO FOR : DARYLH. TONOLETE Director IV Legal Affairs Office THRU : FORTUNATA M. KUBICO Assistant Commissifier and General Counsel Legal Services Sector FROM 2 LDAN SUBJECT : mn of Section 3, Rule XIII of the 2009 Revised Rules of Procedure of the Commission on Audit (RRPC) regarding the issuance of COA Order of Execution (COE) in relation to COA Memorandum No. 2016-023 dated November 14, 2016 as amended by COA Circular No. 2019-002 dated March 20, 2019 January 11,2023 We retum your Memorandum dated January 9, 2023, bearing the opinion of that office on the subject query, with the advice to address it directly to the office that requested therefor. Further, the recommendation of that office to amend the issuances of this Commission relative to the jurisdiction of the Cluster Directors vis-a-vis the Regional Directors involving the National Government Agencies and GOCCS situated at the Region should be addressed to the Assistant Commissioners’ Group for its consideration. ‘Thank you. REPUBLIC OF THE PHILIPPINES. COMMISSION ON AUDIT COMMONWEALTH AVENUE, QUEZON CITY LEGAL SERVICES SECTOR LEGAL AFFAIRS OFFICE MEMORANDUM FOR : BRESILO R. SABALDAN 2 WAN 10 Director 1V Office of the Commission Secretariat: {°° Contst. tips

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