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Accounting and Auditing Laws-Rules-and-Regulations

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ACCOUNTING AND AUDITING

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STATE ACCOUNTING IN THE PHILIPPINES MPA 505 PUBLIC FISCAL ADMINISTRATION DARIUS ALLAN B. LUBIS
PAGBA2017 3rd Quarter Seminar &Meeting Citystate Asturias Hotel, Puerto Princesa, Palawan October 6, 2017 Referrences: RHAJAT JINGAN, Governmental Accounting: Definition and Basics, JAN. 6, 2023 Caren Claire Avenido The Significance of Government Budgeting and Accounting to Public Administrators in the Philippines, National College of Public Administration and Governance, UP Diliman Atty. Billy Joe Ivan D. Darbin, Accounting and Auditing Laws, Rules and Regulations on Government Expenditures, PAGBA, October 6, 2017
PAGBA2017 3rd Quarter Seminar &Meeting Citystate Asturias Hotel, Puerto Princesa, Palawan October 6, 2017 Governmental accounting refers to the process of recording and the management of all financial transactions incurred by government entities and agencies who use public resources such as taxes and grants to provide services and goods for the citizens. These agencies serve as stewards of public money, which brings up the need for accountability, uniformity, and transparency. Government accounting places greater emphasis on 1) sources and utilization of government funds; 2) responsibility, accountability, and liability of entities entrusted with it. It is concerned with the systematic and scientific recording of government revenues and expenditures and it reveals how public funds are generated and utilized. - RHAJAT JINGAN, JAN. 2023
Accounting and Auditing Laws-Rules-and-Regulations
The fundamental principles of government accounting as indicated in the P.D. 1445, Section 4 are as follows: ● No money shall be paid out of any public treasury of depository except in pursuance of an appropriation law or other specific statutory authority. ● Government funds or property shall be spent or used solely for public purposes. ● Trust funds shall be available and may be spent only for the specific purpose for which the trust was created or the funds received. ● Fiscal responsibility shall, to the greatest extent, be shared by all those exercising authority over the financial affairs, transactions, and operations of the government agency. ● Disbursements or disposition of government funds or property shall invariably bear the approval of the proper officials. ● Claims against government funds shall be supported with complete documentation. ● All laws and regulations applicable to financial transactions shall be faithfully adhered to. ● Generally accepted principles and practices of accounting as well as of sound management and fiscal administration shall be observed, provided that they do not contravene existing laws and regulations.
The financial records and reports of government entities shall comply with:
The Government Accounting Manual (GAM) is prescribed by COA pursuant to Article IX-D, Section 2 par. (2) of the 1987 Constitution of the Republic of the Philippines which provides that: “The Commission on Audit shall have exclusive authority, subject to the limitations in this Article, to define the scope of its audit and examination, establish the techniques and methods required therefor, and promulgate accounting and auditing rules and regulations, including those for the prevention and disallowance of irregular, unnecessary, excessive, extravagant, or unconscionable expenditures, or uses of government funds and properties" COA shall have exclusive authority, to: • define the scope of its audit and examination • establish the techniques and methods required therefor • promulgate accounting and auditing rules and regulations, including those for the prevention and disallowance of irregular, unnecessary, excessive, extravagant, or unconscionable expenditures or uses of government funds and properties.
1. Accountability Governmental accounting holds public officials accountable for the powers, tasks, and public funds delegated to them by the public. An accurate display of how efficiently elected officials use public resources and authority is important for society to put its confidence in the government. 2. Financial Management Governmental accounting is an important financial management tool, creating a basis for productivity analyses since the accountants can suggest appropriate changes in the costs and expenditures. In other words, accounting reports can determine whether a budget or revenue-to-expenditures ratio makes sense. 3. Decision-Making Since a public institution’s main aim and goal is public service, government accounting has to eventually streamline all steps and measures in this direction. The accounting analyses and reports facilitate decision-making for better service delivery and efficiency. 4. Legal Compliance Government accounting observes the rules and regulations set by the government accounting standards board (GASB). It ensures that the financial policies and budgeting align with the standards, and the authority and funds are used for public service and goods.
5. Authentic Operation of a Public Fund Public funds and their smooth operation rely on authentic and reliable financial information. Government accountants create investment policies for the public funds and keep track of the expenditures and use of these public funds so that the information can be made available to its users, which is ultimately the public. 6. Budgeting and Allocation of Funds All the expenses of a government office are segregated into budget heads with targeted objectives. This is also called fund accounting, where government allocates funds for tight control over the resources and closely monitors the inflows and outflows. Expenditures can only be made on the budget heads approved by the government. Government accounting ensures that the expenditures do not exceed the allowed budget and that all financial transactions related to revenues and expenditures are accurately recorded. 7. Independent Audits Government accounting also aims at carrying out audits within a fiscal year to ensure that the activities of government institutions align with the budgeted revenues and expenditures. Government accountants conduct independent audits to examine an agency’s financial accounts objectively.
Fundamental Principles Existence of Appropriation Completeness of Documents Compliance with Laws, Rules and Regulations Proper Accounting Treatment Expenditures and Disbursements
Appropriation Allotment Obligation Disbursement Disbursement Process
is an authorization made by law or other legislative enactments of obligations to be incurred and allowing payments to be made with Appropriationfunds of the government under specified conditions and/or specified purposes Allotment is an authorization issued by the DBM to NGAs to incur obligations for specified amounts contained in a legislative appropriation in the form of budget release documents. It is also referred to as Obligational Authority Disbursement Process
Obligation (Expenditure) • act of a duly authorized official which binds the government to the immediate or eventual payment of a sum of money • a commitment that encompasses possible future liabilities based on current contractual agreement • shall be made through the issuance of Obligation Request and Status (ORS) Disbursement • all cash paid out during a given period in currency (cash) or by check/Advice to Debit Account (ADA) • represents the movement of cash from an AGDB or from the Treasurer/authorized disbursing officer to the final recipient • it shall be covered by DV/PCV/Payroll Disbursement Process PAGBA2017 3rd Quarter Seminar &Meeting Citystate Asturias Hotel, Puerto Princesa, Palawan October 6, 2017
Fundamental Principles Expenditures and Disbursements 1 Existence of Appropriation
Existence of Appropriation (Legal Provisions) “No money shall be paid out of the Treasury except in pursuance of an appropriation made by law.” “No money shall be paid out of any public treasury of depository except in pursuance of an appropriation law or other specific statutory authority.” “No contract xxx shall be entered into unless there is an appropriation therefor, the unexpended balance of which, free of other obligations, is sufficient to cover the proposed expenditure.” Sec.29(1),Article VI,1987 Constitution Sec.4(1),PDNo. 1445 Sec.85(1),PD No.1445
Existence of Appropriation Trust funds shall be available and may be spent only for the specific purpose for which the trust was created or the funds received (Sec. 4(3), PD No. 1445)
Existence of Appropriation The Chief Accountant shall issue a Certificate of Availability of Funds (CAF) (Sec. 86, PD 1445; Sec. 40, Chapter 5, Book VI of EO No. 292)
Existence of Appropriation If NO Appropriation and/or CAF:  The contract shall be void (Sec. 87, PD No. 1445)  Personal liability of contracting officer/s (supra, Sec. 43, Chapter 5, Book VI, EO No. 292)  Possible commission of technical malversation (Art. 220, RPC)
Fundamental Principles Compliance with Laws, Rules and Regulations Expenditures and Disbursements 1 Existence of Appropriation 2
Limitations on Expenditures under the 2017 GAA (RA No. 10924) Purchase of goods, services, including infrastructure projects and consulting common-use supplies, shall be in accordance with RA No. 9184 and its IRR and GPPB guidelines issued thereon. Payment of foreign travel expenses of any government official and employee for training, seminar or conference abroad when:  the foreign mission cannot effectively represent the Phil.; or  travels necessitated by authorized international commitments in accordance with EO Nos. 248 and 248-A, s. 1995 as amended by E.O. No. 298, s. 2004; and other guidelines issued thereon. Section 17, General Provisions:
Limitations on Expenditures under the 2017 GAA (RA No. 10924) Section 17, General Provisions: Availability of government vehicles of any type in case of transport crisis, such as those occasioned by street demonstrations, welgang bayan, floods, typhoons and other emergencies. Purchase of motor vehicles shall be made pursuant to AO No. 233, s. 2008 as amended by AO No. 15, s. 2011, and BC No. 2010-2 dated March 1, 2010 and other guidelines issued by the agencies concerned.
Limitations on Expenditures under the 2017 GAA (RA No. 10924) Under AO No. 233, as amended, a “luxury vehicle” shall refer to any motor vehicle with the following technical specifications: Type of Engine Displacement Engine Government Vehicle Gasoline-fed Diesel-Fed Cylinders Car (sedan or hatchback)/ Passenger van/pick-up type vehicle >2,200 cc >3,000 cc >4 Crossover Utility Vehicle (CUV)/Multi-Purpose Vehicle (MPV)/Asian Utility Vehicle (AUV) >2,000 cc >2,500 cc >4 Sports Utility Vehicle (SUV) >2,700 cc >3,000 cc >4
Allowances, Incentives, and Other Benefits Covered by the SSL, GAA, and other LRR Allowance/Benefit Legal Basis Amount/Rate Personnel Economic Relief Allowance (PERA) Sec. 48, General Provisions (GP), 2017 GAA; BC No. 2009- 3 dated August 18, 2009 P2,000.00 per month Representation Allowance and Transportation Allowance (RATA) Sec. 54, GP, 2017 GAA As indicated in Sec. 54, GP, 2017 GAA Rates for officials of LGUs are provided in Local Budget Circular (BC) No. 103 dated May 15, 2013 Extraordinary and Miscellaneous Expenses (EME) Sec. 42, GP, 2017 GAA As indicated in Sec. 42, GP, 2017 GAA
Allowance/Benefit Legal Basis Amount/Rate Uniform or Clothing Allowance Sec. 49, GP, 2017 GAA; BC No. 2012-1 dated February 23, 2012 P5,000.00 per year; may vary Loyalty Cash Award (LCA) Section 7, Rule X, Omnibus Rules of the CSC; DBM Department Order No. 92-10 dated October 1, 1992; CSC Memorandum Circular No. 6, s. 2002 10th year — P10,000.00 15th year — 5,000.00 20th year — 5,000.00 25th year — 5,000.00 30th year — 5,000.00 35th year — 5,000.00 40th year — 5,000.00 Allowances, Incentives, and Other Benefits Covered by the SSL, GAA, and other LRR
Allowance/Benefit Legal Basis Amount/Rate Travelling Allowances for Domestic Travels EO Nos. 248 and 248-A, s. 1995, as amended by EO No. 298, s. 2004 P800.00 per day for travel outside 50 km. radius from Metropolitan Manila or official station P400.00 per day for travel within 50 km. radius from Metropolitan Manila Travelling Allowances for Foreign Travels Same Daily Subsistence Allowance, which rates are based on United Nations Development Program (UNDP) Index Pre-Departure Expenses — P1,500.00 Clothing Allowance —$400.00 (suspended indefinitely under Office of the President Memorandum Circular No. 52 dated October 2, 2003) Representation Expenses —$1,000.00 Allowances, Incentives, and Other Benefits Covered by the SSL, GAA, and other LRR
Allowance/Benefit Legal Basis Amount/Rate Magna Carta Benefits for Public Health Workers Sec. 50, GP, 2017 GAA; RA No. 7305 and its IRR Hazard Allowance - 25% of the monthly basic salary for salary grade 19 and below; 5% for salary grade 20 and above Longevity Pay - 5% of monthly basic pay Subsistence Allowance - 3 meals a day Laundry Allowance - P150.00 per month Medico-Legal Allowance: P200.00 for slight physical injury; P300.00 for less serious physical injury; P500.00 for serious physical injury; P1,000.00 for necropsy; P1,000.00 for autopsy; P600.00 per court appearance; P20,000.00 one time relocation allowance Remote Assignment Allowance - 50% of basic pay Allowances, Incentives, and Other Benefits Covered by the SSL, GAA, and other LRR
Allowance/Benefit Legal Basis Amount/Rate Magna Carta Benefits for Science and Technology Personnel Sec. 50, GP, 2017 GAA; RA No. 8439 and its IRR, as amended Share in Royalties 60%-40% basis in favor of the Government and the personnel involved in the technology/ activity Hazard Allowance — 15% of monthly basic salary for personnel indirectly exposed to hazard; 30% of monthly basic salary for personnel directly exposed to hazard Subsistence Allowance - 3 meals a day or P150.00 per day Laundry Allowance — P500.00/month Housing and Quarters Allowance Longevity Pay - 5% of the monthly basic salary for every 5 years of continuous and meritorious service Medical Examination Allowances, Incentives, and Other Benefits Covered by the SSL, GAA, and other LRR
Allowance/Benefit Legal Basis Amount/Rate Costume or Uniform, and Other Expenses Related to Cultural and Athletic Activities Sec. 43, GP, 2017 GAA Not to exceed P1,500.00 per employee-participant per year Special Counsel Allowance Sec. 51, GP, 2017 GAA P1,500.00 per appearance or attendance to court hearings, but aggregate allowance shall not exceed 50% of the government lawyer’s monthly basic salary per month Allowances, Incentives, and Other Benefits Covered by the SSL, GAA, and other LRR
Allowance/Benefit Legal Basis Amount/Rate Honorarium Sec. 53, GP, 2017 GAA For lecturers, resource persons, coordinators and facilitators, amount is computed based on formula prescribed in BC No. 2007-1 dated April 23, 2007 For assignment in government special projects, amount is computed based on the guidelines prescribed in BC No. 2007-2 dated October 1, 2007 Allowances, Incentives, and Other Benefits Covered by the SSL, GAA, and other LRR
Allowance/Benefit Legal Basis Amount/Rate Honorarium Sec. 53, GP, 2017 GAA For government personnel involved in government procurement, BAC Chair – P3,000; BAC Members, P2,500; TWG Chair and Members – P2,000 (maximum honorarium per successfully completed procurement project) under BC No. 2004-5A dated October 7, 2005, as amended by BC No. 2007-3 dated November 29, 2007 Allowances, Incentives, and Other Benefits Covered by the SSL, GAA, and other LRR
Allowance/Benefit Legal Basis Amount/Rate Honorarium Sec. 53, GP, 2017 GAA For ex-officio chairs, vice-chairs and members, and private sector representatives of governing boards of commissions, boards, councils and other similar entities of NGAs and GOCCs, covered by SSL, amount is computed based on guidelines in NBC No. 2007-510 dated May 8, 2007 Not to exceed 25% of the monthly RATA of the COO (for the chair) or deputy COO (for the vice-chair and member) of the collegial body for every attended meeting but not to exceed 4 paid meetings per month Allowances, Incentives, and Other Benefits Covered by the SSL, GAA, and other LRR
Allowance/Benefit Legal Basis Amount/Rate Honorarium Sec. 53, GP, 2017 GAA Amount Limitation:  Total honoraria received from all special projects shall not exceed 25% of the annual basic salaries. Allowances, Incentives, and Other Benefits Covered by the SSL, GAA, and other LRR
Allowance/Benefit Legal Basis Amount/Rate Hazard Duty Pay Sec. 52, GP, 2017 GAA and applicable provision of subsequent years' GAAs; DBM BC No. 2005- 4 dated July 13, 2005 Monthly Rates: 1 to 7 days - P400.00 8 to 14 days - P500.00 15 or more days - P600.00 Mid-Year and Year- End Bonus and Cash Gift RA No. 6686, as amended by RA No. 8441; EO No. 201 dated February 19, 2016; BC No. 2016-3 dated April 28, 2016; BC No. 2017-2 dated May 8, 2017 Mid-Year Bonus - 1 month basic salary Year-End Bonus - 1 month basic salary and Cash Gift of P5,000.00 Allowances, Incentives, and Other Benefits Covered by the SSL, GAA, and other LRR
PAGBA2017 3rd Quarter Seminar &Meeting Citystate Asturias Hotel, Puerto Princesa, Palawan Allowance/Benefit Legal Basis Amount/Rate Performance-Based Bonus EO No. 80 s. 2012, and Sec. 4, EO No. 201 s. 2016, DBM Memorandum Circular No. 2017-1 dated March 9, 2017 65%, 57.50% or 50% of the monthly basic salary depending on performance category of delivery unit Collective Negotiation Agreement (CNA) Sec. 71, GP, 2017 GAA; Administrative Order No. 135 dated December 27, 2005; Section 3 (b), PSLMC Resolution No. 4, s. 2002 (for NGAs, SUCs and LGUs); and PSLMC Resolution 2, s. 2003 (for GOCCs and GFIs) Variable, depending on savings generated by reason of cost-saving measures introduced by the CNA Allowances, Incentives, and Other Benefits Covered by the SSL, GAA, and other LRR
GRANTING, UTILIZATION AND LIQUIDATION OF CASH ADVANCES (CA) Applicable rules and regulations on CA COA Circular No. 97-002 dated February 10, 1997 as reiterated in COA Circular No. 2009-002 dated May 18, 2009 Section 89 of PD No. 1445
GRANTING AND UTILIZATION OF CASH ADVANCES (CA) General Guidelines No CA shall be given unless for a legally specific purpose. A CA shall be reported on as soon as the purpose for which it was given has been served. No additional CA shall be allowed to any official or employee unless the previous CA given to him is first settled or a proper accounting thereof is made. (Sec. 89, PD No. 1445)
GRANTING AND UTILIZATION OF CASH ADVANCES Penalty for violation of Sec. 89, PD No. 1445: Section 128. Penal provision. Any violation of the provisions of Sections xxx, 89, xxx of this Code or any regulation issued by the Commission implementing these sections, shall be punished by a fine not exceeding P1,000.00 or by imprisonment not exceeding 6 months, or both such fine and imprisonment in the discretion of the court.
GRANTING AND UTILIZATION OF CASH ADVANCES (CA) Only permanently appointed officials shall be designated as disbursing officers. Elected officials may be granted a CA only for their official traveling expenses. Only duly appointed or designated disbursing officers may perform disbursing functions. Officers and employees who are given CA for official travel need not be designated as Disbursing Officers. General Guidelines
No CA shall be granted for payments on account of infrastructure projects or other undertaking on a project basis Transfer of cash advance from one AO to another shall not be allowed The CA shall be used solely for the specific legal purpose for which it was granted; it shall not be used for encashment of checks or for liquidation of a previous CA GRANTING AND UTILIZATION OF CASH ADVANCES (CA) General Guidelines
LIQUIDATION OF CASH ADVANCES Salaries, Wages, etc. Petty Operating Expenses and Field Operating Expenses Official Travel within 5 days after each 15th day/end of the month pay period within 20 days after the end of the year; subject to replenishment as frequently as necessary during the year  foreign travel - within 60 days after return to the Philippines  local travel - within 30 days after return to permanent official station
LIQUIDATION OF CASH ADVANCES Petty Cash Fund (PCF) Special Purpose as soon as the disbursements reaches 75% or as needed, the PCF shall be replenished which shall be equal to the total amount of expenditures made therefrom as soon as the purpose of the cash advance has been served PAGBA2017 3rd Quarter Seminar &Meeting Citystate Asturias Hotel, Puerto Princesa, Palawan October 6, 2017
 The accountable officer (AO) shall prepare the Report of Disbursements in 3 copies and submit the same with duly accomplished vouchers/payrolls and supporting documents to the Accountant.  For payments based on receipts and invoices only, AO shall also prepare a liquidation voucher which shall be submitted with the report and supporting documents to the Accountant.  The AO shall ensure that receipt of the report is properly acknowledged by the Accountant. LIQUIDATION OF CASH ADVANCES
LIQUIDATION OF CASH ADVANCES (CA) The AO shall be deemed to have complied with the requirement of proper accounting for the CA upon receipt by the Accountant of the liquidation documents.
LIQUIDATION OF CASH ADVANCES (CA)  Within 10 days after receipt of the report and supporting documents from the AO, the Accountant shall verify the report, record it in the books and submit the same with all the vouchers/payrolls and supporting documents to the Auditor.  The CA shall be considered liquidated upon recording by the Accountant in the books of accounts although not yet audited by the COA auditor.
COA Circular No. 2017-001 June 19, 2017 Subject: Reimbursement of expenses of P300.00 or less NEED NOT be supported by official receipts (ORs) Reason: In view of the reduced purchasing power of peso Exceptions: 1. Payment of fares in PUVs vehicles issuing receipts such as bus, train, vessel/ship 2. Purchases in business establishments issuing receipts. In lieu of ORs: Submit a certification for expenses P300.00 or less as supporting document
COA Circular No. 2017-001 June 19, 2017
Fundamental Principles Existence of Appropriation Compliance with Laws, Rules and Regulations Expenditures and Disbursements 1 2 3 Completeness of Documents
Sec.4(6),PDNo. 1445 Purpose COACircular No.2012-001, as amended Claims against government funds shall be supported with complete documentation.” Evidence to establish validity of the claim Prescribed the documentary requirements for common government transactions depending on the nature of expenses to be paid by checks Completeness of Documents
Fundamental Principles Existence of Appropriation Compliance with Laws, Rules and Regulations Proper Accounting Treatment Expenditures and Disbursements 1 2 4 3 Completeness of Documents
Proper Accounting Treatment Generally accepted principles and practices of accounting as well as of sound management and fiscal administration shall be observed, provided that they do not contravene existing laws and regulations. (Sec. 4(8) of PD No. 1445)
Proper Accounting Treatment The Government Accounting Manual (GAM) was issued by COA, which presents the basic accounting policies and principles in accordance with the Philippine Public Sector Accounting Standards (PPSAS) adopted thru COA Resolution No. 2014-003 dated January 24, 2014.
Proper Accounting Treatment The GAM includes the Revised Chart of Accounts prescribed under COA Circular No. 2013-002 dated January 30, 2013, as amended; the accounting procedures, books, registries, records, forms, reports, and financial statements; and illustrative accounting entries to be used by all NGAs in the:  preparation of the general purpose financial statements in accordance with the PPSAS and other financial reports as may be required by laws, rules and regulations  reporting of budget, revenue and expenditure in accordance with laws, rules and regulations
Proper Accounting Treatment  The GAM is composed of three volumes  Implemented effective January 1, 2016, pursuant to COA Circular No. 2015-007 dated October 22, 2017  It replaces the New Government Accounting System (NGAS) Manual, Volumes I, II and III, prescribed under COA Circular No. 2002-002 dated June 18, 2002
Audit Observation Memorandum (AOM) Is issued for observation relating to financial/operational deficiencies such as accounting, internal control or property management which do not involve pecuniary loss, including for documentary or other information requirements to enable the auditor to make a decision in audit
Notice of Suspension (NS) Issued for transactions of doubtful legality/propriety/regularity which may result in pecuniary loss of the government to obtain further explanation or documentation (temporary disallowance; requirements must be complied within 90 days)
Notice of Disallowance (ND) The disapproval in audit of transaction, either in whole or in part. The term applies to the audit of “disbursements” as distinguished from “charge” which applies to the audit of revenues/receipts
Notice of Charge (NC) Issued on the difference of the following, which are proper audit charge: a) Amount assessed/appraised is less than what is due; b) Amount billed is less than what is due; c) Amount collected is less than what is due
Audit Decisions • illegal, irregular, excessive, extravagant, unnecessary, or unconscionable expenditures (IIEEUU) • amount assessed/billed/ collected is less than what is due the government Notice of Disallowance Notice of Charge
IIEEUU EXPENDITURES COACircularNos.85-55A/2009-006/2012-003 ILLEGAL IRREGULAR EXCESSIVE EXTRAVAGANT UNNECESSARY UNCONSCIONABLE contrary to law deviates from established rules, regulations, procedural guidelines, policies, principles or practices that have gained recognition in law immoderate, beyond requirements lavish, luxurious, wasteful not essential, not supportive of the objectives of the agency, not prudent unreasonable and immoderate; those incurred in violation of ethical and moral standards
Period of Appeal:  Any person aggrieved may within 6 months from receipt of ND/NC appeal in writing  If not appealed within the prescribed period – ND/NC shall become final & executory  Filing of an appeal will suspend the running of the prescribed period  Running of 6 month period shall resume upon receipt of a decision from the Director Remedies of Persons Determined Liable in Disallowances/Charges
Director (Appeal Memorandum) Commission Proper (CP) (Petition for Review) within 6 months after receipt of ND/NC (Rule V, RRPC) within the time remaining of the 6 months period , taking into account the suspension of the running period in case of appeals from the Director’s decision (Rule VII, RRPC); only 1 motion for reconsideration of the decision of the CP shall be entertained to be filed within 30 days from notice of the decision sought to be reconsidered (Rule X, RRPC, as amended by COA Resolution No. 2011-006) Remedies of Persons Determined Liable in Disallowances/Charges Supreme Court (Petition for Certiorari) Level of Appeals in COA within 30 days from notice of the judgment or final order or resolution of the COA, or within the remaining of the 30 day period, which shall not be less than 5 days if a motion for reconsideration of the decision of the CP was filed (Rule 64, Rules of Court)

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Accounting and Auditing Laws-Rules-and-Regulations

  • 1. STATE ACCOUNTING IN THE PHILIPPINES MPA 505 PUBLIC FISCAL ADMINISTRATION DARIUS ALLAN B. LUBIS
  • 2. PAGBA2017 3rd Quarter Seminar &Meeting Citystate Asturias Hotel, Puerto Princesa, Palawan October 6, 2017 Referrences: RHAJAT JINGAN, Governmental Accounting: Definition and Basics, JAN. 6, 2023 Caren Claire Avenido The Significance of Government Budgeting and Accounting to Public Administrators in the Philippines, National College of Public Administration and Governance, UP Diliman Atty. Billy Joe Ivan D. Darbin, Accounting and Auditing Laws, Rules and Regulations on Government Expenditures, PAGBA, October 6, 2017
  • 3. PAGBA2017 3rd Quarter Seminar &Meeting Citystate Asturias Hotel, Puerto Princesa, Palawan October 6, 2017 Governmental accounting refers to the process of recording and the management of all financial transactions incurred by government entities and agencies who use public resources such as taxes and grants to provide services and goods for the citizens. These agencies serve as stewards of public money, which brings up the need for accountability, uniformity, and transparency. Government accounting places greater emphasis on 1) sources and utilization of government funds; 2) responsibility, accountability, and liability of entities entrusted with it. It is concerned with the systematic and scientific recording of government revenues and expenditures and it reveals how public funds are generated and utilized. - RHAJAT JINGAN, JAN. 2023
  • 5. The fundamental principles of government accounting as indicated in the P.D. 1445, Section 4 are as follows: ● No money shall be paid out of any public treasury of depository except in pursuance of an appropriation law or other specific statutory authority. ● Government funds or property shall be spent or used solely for public purposes. ● Trust funds shall be available and may be spent only for the specific purpose for which the trust was created or the funds received. ● Fiscal responsibility shall, to the greatest extent, be shared by all those exercising authority over the financial affairs, transactions, and operations of the government agency. ● Disbursements or disposition of government funds or property shall invariably bear the approval of the proper officials. ● Claims against government funds shall be supported with complete documentation. ● All laws and regulations applicable to financial transactions shall be faithfully adhered to. ● Generally accepted principles and practices of accounting as well as of sound management and fiscal administration shall be observed, provided that they do not contravene existing laws and regulations.
  • 6. The financial records and reports of government entities shall comply with:
  • 7. The Government Accounting Manual (GAM) is prescribed by COA pursuant to Article IX-D, Section 2 par. (2) of the 1987 Constitution of the Republic of the Philippines which provides that: “The Commission on Audit shall have exclusive authority, subject to the limitations in this Article, to define the scope of its audit and examination, establish the techniques and methods required therefor, and promulgate accounting and auditing rules and regulations, including those for the prevention and disallowance of irregular, unnecessary, excessive, extravagant, or unconscionable expenditures, or uses of government funds and properties" COA shall have exclusive authority, to: • define the scope of its audit and examination • establish the techniques and methods required therefor • promulgate accounting and auditing rules and regulations, including those for the prevention and disallowance of irregular, unnecessary, excessive, extravagant, or unconscionable expenditures or uses of government funds and properties.
  • 8. 1. Accountability Governmental accounting holds public officials accountable for the powers, tasks, and public funds delegated to them by the public. An accurate display of how efficiently elected officials use public resources and authority is important for society to put its confidence in the government. 2. Financial Management Governmental accounting is an important financial management tool, creating a basis for productivity analyses since the accountants can suggest appropriate changes in the costs and expenditures. In other words, accounting reports can determine whether a budget or revenue-to-expenditures ratio makes sense. 3. Decision-Making Since a public institution’s main aim and goal is public service, government accounting has to eventually streamline all steps and measures in this direction. The accounting analyses and reports facilitate decision-making for better service delivery and efficiency. 4. Legal Compliance Government accounting observes the rules and regulations set by the government accounting standards board (GASB). It ensures that the financial policies and budgeting align with the standards, and the authority and funds are used for public service and goods.
  • 9. 5. Authentic Operation of a Public Fund Public funds and their smooth operation rely on authentic and reliable financial information. Government accountants create investment policies for the public funds and keep track of the expenditures and use of these public funds so that the information can be made available to its users, which is ultimately the public. 6. Budgeting and Allocation of Funds All the expenses of a government office are segregated into budget heads with targeted objectives. This is also called fund accounting, where government allocates funds for tight control over the resources and closely monitors the inflows and outflows. Expenditures can only be made on the budget heads approved by the government. Government accounting ensures that the expenditures do not exceed the allowed budget and that all financial transactions related to revenues and expenditures are accurately recorded. 7. Independent Audits Government accounting also aims at carrying out audits within a fiscal year to ensure that the activities of government institutions align with the budgeted revenues and expenditures. Government accountants conduct independent audits to examine an agency’s financial accounts objectively.
  • 10. Fundamental Principles Existence of Appropriation Completeness of Documents Compliance with Laws, Rules and Regulations Proper Accounting Treatment Expenditures and Disbursements
  • 11. Appropriation Allotment Obligation Disbursement Disbursement Process
  • 12. is an authorization made by law or other legislative enactments of obligations to be incurred and allowing payments to be made with Appropriationfunds of the government under specified conditions and/or specified purposes Allotment is an authorization issued by the DBM to NGAs to incur obligations for specified amounts contained in a legislative appropriation in the form of budget release documents. It is also referred to as Obligational Authority Disbursement Process
  • 13. Obligation (Expenditure) • act of a duly authorized official which binds the government to the immediate or eventual payment of a sum of money • a commitment that encompasses possible future liabilities based on current contractual agreement • shall be made through the issuance of Obligation Request and Status (ORS) Disbursement • all cash paid out during a given period in currency (cash) or by check/Advice to Debit Account (ADA) • represents the movement of cash from an AGDB or from the Treasurer/authorized disbursing officer to the final recipient • it shall be covered by DV/PCV/Payroll Disbursement Process PAGBA2017 3rd Quarter Seminar &Meeting Citystate Asturias Hotel, Puerto Princesa, Palawan October 6, 2017
  • 15. Existence of Appropriation (Legal Provisions) “No money shall be paid out of the Treasury except in pursuance of an appropriation made by law.” “No money shall be paid out of any public treasury of depository except in pursuance of an appropriation law or other specific statutory authority.” “No contract xxx shall be entered into unless there is an appropriation therefor, the unexpended balance of which, free of other obligations, is sufficient to cover the proposed expenditure.” Sec.29(1),Article VI,1987 Constitution Sec.4(1),PDNo. 1445 Sec.85(1),PD No.1445
  • 16. Existence of Appropriation Trust funds shall be available and may be spent only for the specific purpose for which the trust was created or the funds received (Sec. 4(3), PD No. 1445)
  • 17. Existence of Appropriation The Chief Accountant shall issue a Certificate of Availability of Funds (CAF) (Sec. 86, PD 1445; Sec. 40, Chapter 5, Book VI of EO No. 292)
  • 18. Existence of Appropriation If NO Appropriation and/or CAF:  The contract shall be void (Sec. 87, PD No. 1445)  Personal liability of contracting officer/s (supra, Sec. 43, Chapter 5, Book VI, EO No. 292)  Possible commission of technical malversation (Art. 220, RPC)
  • 19. Fundamental Principles Compliance with Laws, Rules and Regulations Expenditures and Disbursements 1 Existence of Appropriation 2
  • 20. Limitations on Expenditures under the 2017 GAA (RA No. 10924) Purchase of goods, services, including infrastructure projects and consulting common-use supplies, shall be in accordance with RA No. 9184 and its IRR and GPPB guidelines issued thereon. Payment of foreign travel expenses of any government official and employee for training, seminar or conference abroad when:  the foreign mission cannot effectively represent the Phil.; or  travels necessitated by authorized international commitments in accordance with EO Nos. 248 and 248-A, s. 1995 as amended by E.O. No. 298, s. 2004; and other guidelines issued thereon. Section 17, General Provisions:
  • 21. Limitations on Expenditures under the 2017 GAA (RA No. 10924) Section 17, General Provisions: Availability of government vehicles of any type in case of transport crisis, such as those occasioned by street demonstrations, welgang bayan, floods, typhoons and other emergencies. Purchase of motor vehicles shall be made pursuant to AO No. 233, s. 2008 as amended by AO No. 15, s. 2011, and BC No. 2010-2 dated March 1, 2010 and other guidelines issued by the agencies concerned.
  • 22. Limitations on Expenditures under the 2017 GAA (RA No. 10924) Under AO No. 233, as amended, a “luxury vehicle” shall refer to any motor vehicle with the following technical specifications: Type of Engine Displacement Engine Government Vehicle Gasoline-fed Diesel-Fed Cylinders Car (sedan or hatchback)/ Passenger van/pick-up type vehicle >2,200 cc >3,000 cc >4 Crossover Utility Vehicle (CUV)/Multi-Purpose Vehicle (MPV)/Asian Utility Vehicle (AUV) >2,000 cc >2,500 cc >4 Sports Utility Vehicle (SUV) >2,700 cc >3,000 cc >4
  • 23. Allowances, Incentives, and Other Benefits Covered by the SSL, GAA, and other LRR Allowance/Benefit Legal Basis Amount/Rate Personnel Economic Relief Allowance (PERA) Sec. 48, General Provisions (GP), 2017 GAA; BC No. 2009- 3 dated August 18, 2009 P2,000.00 per month Representation Allowance and Transportation Allowance (RATA) Sec. 54, GP, 2017 GAA As indicated in Sec. 54, GP, 2017 GAA Rates for officials of LGUs are provided in Local Budget Circular (BC) No. 103 dated May 15, 2013 Extraordinary and Miscellaneous Expenses (EME) Sec. 42, GP, 2017 GAA As indicated in Sec. 42, GP, 2017 GAA
  • 24. Allowance/Benefit Legal Basis Amount/Rate Uniform or Clothing Allowance Sec. 49, GP, 2017 GAA; BC No. 2012-1 dated February 23, 2012 P5,000.00 per year; may vary Loyalty Cash Award (LCA) Section 7, Rule X, Omnibus Rules of the CSC; DBM Department Order No. 92-10 dated October 1, 1992; CSC Memorandum Circular No. 6, s. 2002 10th year — P10,000.00 15th year — 5,000.00 20th year — 5,000.00 25th year — 5,000.00 30th year — 5,000.00 35th year — 5,000.00 40th year — 5,000.00 Allowances, Incentives, and Other Benefits Covered by the SSL, GAA, and other LRR
  • 25. Allowance/Benefit Legal Basis Amount/Rate Travelling Allowances for Domestic Travels EO Nos. 248 and 248-A, s. 1995, as amended by EO No. 298, s. 2004 P800.00 per day for travel outside 50 km. radius from Metropolitan Manila or official station P400.00 per day for travel within 50 km. radius from Metropolitan Manila Travelling Allowances for Foreign Travels Same Daily Subsistence Allowance, which rates are based on United Nations Development Program (UNDP) Index Pre-Departure Expenses — P1,500.00 Clothing Allowance —$400.00 (suspended indefinitely under Office of the President Memorandum Circular No. 52 dated October 2, 2003) Representation Expenses —$1,000.00 Allowances, Incentives, and Other Benefits Covered by the SSL, GAA, and other LRR
  • 26. Allowance/Benefit Legal Basis Amount/Rate Magna Carta Benefits for Public Health Workers Sec. 50, GP, 2017 GAA; RA No. 7305 and its IRR Hazard Allowance - 25% of the monthly basic salary for salary grade 19 and below; 5% for salary grade 20 and above Longevity Pay - 5% of monthly basic pay Subsistence Allowance - 3 meals a day Laundry Allowance - P150.00 per month Medico-Legal Allowance: P200.00 for slight physical injury; P300.00 for less serious physical injury; P500.00 for serious physical injury; P1,000.00 for necropsy; P1,000.00 for autopsy; P600.00 per court appearance; P20,000.00 one time relocation allowance Remote Assignment Allowance - 50% of basic pay Allowances, Incentives, and Other Benefits Covered by the SSL, GAA, and other LRR
  • 27. Allowance/Benefit Legal Basis Amount/Rate Magna Carta Benefits for Science and Technology Personnel Sec. 50, GP, 2017 GAA; RA No. 8439 and its IRR, as amended Share in Royalties 60%-40% basis in favor of the Government and the personnel involved in the technology/ activity Hazard Allowance — 15% of monthly basic salary for personnel indirectly exposed to hazard; 30% of monthly basic salary for personnel directly exposed to hazard Subsistence Allowance - 3 meals a day or P150.00 per day Laundry Allowance — P500.00/month Housing and Quarters Allowance Longevity Pay - 5% of the monthly basic salary for every 5 years of continuous and meritorious service Medical Examination Allowances, Incentives, and Other Benefits Covered by the SSL, GAA, and other LRR
  • 28. Allowance/Benefit Legal Basis Amount/Rate Costume or Uniform, and Other Expenses Related to Cultural and Athletic Activities Sec. 43, GP, 2017 GAA Not to exceed P1,500.00 per employee-participant per year Special Counsel Allowance Sec. 51, GP, 2017 GAA P1,500.00 per appearance or attendance to court hearings, but aggregate allowance shall not exceed 50% of the government lawyer’s monthly basic salary per month Allowances, Incentives, and Other Benefits Covered by the SSL, GAA, and other LRR
  • 29. Allowance/Benefit Legal Basis Amount/Rate Honorarium Sec. 53, GP, 2017 GAA For lecturers, resource persons, coordinators and facilitators, amount is computed based on formula prescribed in BC No. 2007-1 dated April 23, 2007 For assignment in government special projects, amount is computed based on the guidelines prescribed in BC No. 2007-2 dated October 1, 2007 Allowances, Incentives, and Other Benefits Covered by the SSL, GAA, and other LRR
  • 30. Allowance/Benefit Legal Basis Amount/Rate Honorarium Sec. 53, GP, 2017 GAA For government personnel involved in government procurement, BAC Chair – P3,000; BAC Members, P2,500; TWG Chair and Members – P2,000 (maximum honorarium per successfully completed procurement project) under BC No. 2004-5A dated October 7, 2005, as amended by BC No. 2007-3 dated November 29, 2007 Allowances, Incentives, and Other Benefits Covered by the SSL, GAA, and other LRR
  • 31. Allowance/Benefit Legal Basis Amount/Rate Honorarium Sec. 53, GP, 2017 GAA For ex-officio chairs, vice-chairs and members, and private sector representatives of governing boards of commissions, boards, councils and other similar entities of NGAs and GOCCs, covered by SSL, amount is computed based on guidelines in NBC No. 2007-510 dated May 8, 2007 Not to exceed 25% of the monthly RATA of the COO (for the chair) or deputy COO (for the vice-chair and member) of the collegial body for every attended meeting but not to exceed 4 paid meetings per month Allowances, Incentives, and Other Benefits Covered by the SSL, GAA, and other LRR
  • 32. Allowance/Benefit Legal Basis Amount/Rate Honorarium Sec. 53, GP, 2017 GAA Amount Limitation:  Total honoraria received from all special projects shall not exceed 25% of the annual basic salaries. Allowances, Incentives, and Other Benefits Covered by the SSL, GAA, and other LRR
  • 33. Allowance/Benefit Legal Basis Amount/Rate Hazard Duty Pay Sec. 52, GP, 2017 GAA and applicable provision of subsequent years' GAAs; DBM BC No. 2005- 4 dated July 13, 2005 Monthly Rates: 1 to 7 days - P400.00 8 to 14 days - P500.00 15 or more days - P600.00 Mid-Year and Year- End Bonus and Cash Gift RA No. 6686, as amended by RA No. 8441; EO No. 201 dated February 19, 2016; BC No. 2016-3 dated April 28, 2016; BC No. 2017-2 dated May 8, 2017 Mid-Year Bonus - 1 month basic salary Year-End Bonus - 1 month basic salary and Cash Gift of P5,000.00 Allowances, Incentives, and Other Benefits Covered by the SSL, GAA, and other LRR
  • 34. PAGBA2017 3rd Quarter Seminar &Meeting Citystate Asturias Hotel, Puerto Princesa, Palawan Allowance/Benefit Legal Basis Amount/Rate Performance-Based Bonus EO No. 80 s. 2012, and Sec. 4, EO No. 201 s. 2016, DBM Memorandum Circular No. 2017-1 dated March 9, 2017 65%, 57.50% or 50% of the monthly basic salary depending on performance category of delivery unit Collective Negotiation Agreement (CNA) Sec. 71, GP, 2017 GAA; Administrative Order No. 135 dated December 27, 2005; Section 3 (b), PSLMC Resolution No. 4, s. 2002 (for NGAs, SUCs and LGUs); and PSLMC Resolution 2, s. 2003 (for GOCCs and GFIs) Variable, depending on savings generated by reason of cost-saving measures introduced by the CNA Allowances, Incentives, and Other Benefits Covered by the SSL, GAA, and other LRR
  • 35. GRANTING, UTILIZATION AND LIQUIDATION OF CASH ADVANCES (CA) Applicable rules and regulations on CA COA Circular No. 97-002 dated February 10, 1997 as reiterated in COA Circular No. 2009-002 dated May 18, 2009 Section 89 of PD No. 1445
  • 36. GRANTING AND UTILIZATION OF CASH ADVANCES (CA) General Guidelines No CA shall be given unless for a legally specific purpose. A CA shall be reported on as soon as the purpose for which it was given has been served. No additional CA shall be allowed to any official or employee unless the previous CA given to him is first settled or a proper accounting thereof is made. (Sec. 89, PD No. 1445)
  • 37. GRANTING AND UTILIZATION OF CASH ADVANCES Penalty for violation of Sec. 89, PD No. 1445: Section 128. Penal provision. Any violation of the provisions of Sections xxx, 89, xxx of this Code or any regulation issued by the Commission implementing these sections, shall be punished by a fine not exceeding P1,000.00 or by imprisonment not exceeding 6 months, or both such fine and imprisonment in the discretion of the court.
  • 38. GRANTING AND UTILIZATION OF CASH ADVANCES (CA) Only permanently appointed officials shall be designated as disbursing officers. Elected officials may be granted a CA only for their official traveling expenses. Only duly appointed or designated disbursing officers may perform disbursing functions. Officers and employees who are given CA for official travel need not be designated as Disbursing Officers. General Guidelines
  • 39. No CA shall be granted for payments on account of infrastructure projects or other undertaking on a project basis Transfer of cash advance from one AO to another shall not be allowed The CA shall be used solely for the specific legal purpose for which it was granted; it shall not be used for encashment of checks or for liquidation of a previous CA GRANTING AND UTILIZATION OF CASH ADVANCES (CA) General Guidelines
  • 40. LIQUIDATION OF CASH ADVANCES Salaries, Wages, etc. Petty Operating Expenses and Field Operating Expenses Official Travel within 5 days after each 15th day/end of the month pay period within 20 days after the end of the year; subject to replenishment as frequently as necessary during the year  foreign travel - within 60 days after return to the Philippines  local travel - within 30 days after return to permanent official station
  • 41. LIQUIDATION OF CASH ADVANCES Petty Cash Fund (PCF) Special Purpose as soon as the disbursements reaches 75% or as needed, the PCF shall be replenished which shall be equal to the total amount of expenditures made therefrom as soon as the purpose of the cash advance has been served PAGBA2017 3rd Quarter Seminar &Meeting Citystate Asturias Hotel, Puerto Princesa, Palawan October 6, 2017
  • 42.  The accountable officer (AO) shall prepare the Report of Disbursements in 3 copies and submit the same with duly accomplished vouchers/payrolls and supporting documents to the Accountant.  For payments based on receipts and invoices only, AO shall also prepare a liquidation voucher which shall be submitted with the report and supporting documents to the Accountant.  The AO shall ensure that receipt of the report is properly acknowledged by the Accountant. LIQUIDATION OF CASH ADVANCES
  • 43. LIQUIDATION OF CASH ADVANCES (CA) The AO shall be deemed to have complied with the requirement of proper accounting for the CA upon receipt by the Accountant of the liquidation documents.
  • 44. LIQUIDATION OF CASH ADVANCES (CA)  Within 10 days after receipt of the report and supporting documents from the AO, the Accountant shall verify the report, record it in the books and submit the same with all the vouchers/payrolls and supporting documents to the Auditor.  The CA shall be considered liquidated upon recording by the Accountant in the books of accounts although not yet audited by the COA auditor.
  • 45. COA Circular No. 2017-001 June 19, 2017 Subject: Reimbursement of expenses of P300.00 or less NEED NOT be supported by official receipts (ORs) Reason: In view of the reduced purchasing power of peso Exceptions: 1. Payment of fares in PUVs vehicles issuing receipts such as bus, train, vessel/ship 2. Purchases in business establishments issuing receipts. In lieu of ORs: Submit a certification for expenses P300.00 or less as supporting document
  • 46. COA Circular No. 2017-001 June 19, 2017
  • 47. Fundamental Principles Existence of Appropriation Compliance with Laws, Rules and Regulations Expenditures and Disbursements 1 2 3 Completeness of Documents
  • 48. Sec.4(6),PDNo. 1445 Purpose COACircular No.2012-001, as amended Claims against government funds shall be supported with complete documentation.” Evidence to establish validity of the claim Prescribed the documentary requirements for common government transactions depending on the nature of expenses to be paid by checks Completeness of Documents
  • 49. Fundamental Principles Existence of Appropriation Compliance with Laws, Rules and Regulations Proper Accounting Treatment Expenditures and Disbursements 1 2 4 3 Completeness of Documents
  • 50. Proper Accounting Treatment Generally accepted principles and practices of accounting as well as of sound management and fiscal administration shall be observed, provided that they do not contravene existing laws and regulations. (Sec. 4(8) of PD No. 1445)
  • 51. Proper Accounting Treatment The Government Accounting Manual (GAM) was issued by COA, which presents the basic accounting policies and principles in accordance with the Philippine Public Sector Accounting Standards (PPSAS) adopted thru COA Resolution No. 2014-003 dated January 24, 2014.
  • 52. Proper Accounting Treatment The GAM includes the Revised Chart of Accounts prescribed under COA Circular No. 2013-002 dated January 30, 2013, as amended; the accounting procedures, books, registries, records, forms, reports, and financial statements; and illustrative accounting entries to be used by all NGAs in the:  preparation of the general purpose financial statements in accordance with the PPSAS and other financial reports as may be required by laws, rules and regulations  reporting of budget, revenue and expenditure in accordance with laws, rules and regulations
  • 53. Proper Accounting Treatment  The GAM is composed of three volumes  Implemented effective January 1, 2016, pursuant to COA Circular No. 2015-007 dated October 22, 2017  It replaces the New Government Accounting System (NGAS) Manual, Volumes I, II and III, prescribed under COA Circular No. 2002-002 dated June 18, 2002
  • 54. Audit Observation Memorandum (AOM) Is issued for observation relating to financial/operational deficiencies such as accounting, internal control or property management which do not involve pecuniary loss, including for documentary or other information requirements to enable the auditor to make a decision in audit
  • 55. Notice of Suspension (NS) Issued for transactions of doubtful legality/propriety/regularity which may result in pecuniary loss of the government to obtain further explanation or documentation (temporary disallowance; requirements must be complied within 90 days)
  • 56. Notice of Disallowance (ND) The disapproval in audit of transaction, either in whole or in part. The term applies to the audit of “disbursements” as distinguished from “charge” which applies to the audit of revenues/receipts
  • 57. Notice of Charge (NC) Issued on the difference of the following, which are proper audit charge: a) Amount assessed/appraised is less than what is due; b) Amount billed is less than what is due; c) Amount collected is less than what is due
  • 58. Audit Decisions • illegal, irregular, excessive, extravagant, unnecessary, or unconscionable expenditures (IIEEUU) • amount assessed/billed/ collected is less than what is due the government Notice of Disallowance Notice of Charge
  • 59. IIEEUU EXPENDITURES COACircularNos.85-55A/2009-006/2012-003 ILLEGAL IRREGULAR EXCESSIVE EXTRAVAGANT UNNECESSARY UNCONSCIONABLE contrary to law deviates from established rules, regulations, procedural guidelines, policies, principles or practices that have gained recognition in law immoderate, beyond requirements lavish, luxurious, wasteful not essential, not supportive of the objectives of the agency, not prudent unreasonable and immoderate; those incurred in violation of ethical and moral standards
  • 60. Period of Appeal:  Any person aggrieved may within 6 months from receipt of ND/NC appeal in writing  If not appealed within the prescribed period – ND/NC shall become final & executory  Filing of an appeal will suspend the running of the prescribed period  Running of 6 month period shall resume upon receipt of a decision from the Director Remedies of Persons Determined Liable in Disallowances/Charges
  • 61. Director (Appeal Memorandum) Commission Proper (CP) (Petition for Review) within 6 months after receipt of ND/NC (Rule V, RRPC) within the time remaining of the 6 months period , taking into account the suspension of the running period in case of appeals from the Director’s decision (Rule VII, RRPC); only 1 motion for reconsideration of the decision of the CP shall be entertained to be filed within 30 days from notice of the decision sought to be reconsidered (Rule X, RRPC, as amended by COA Resolution No. 2011-006) Remedies of Persons Determined Liable in Disallowances/Charges Supreme Court (Petition for Certiorari) Level of Appeals in COA within 30 days from notice of the judgment or final order or resolution of the COA, or within the remaining of the 30 day period, which shall not be less than 5 days if a motion for reconsideration of the decision of the CP was filed (Rule 64, Rules of Court)