COA DISALLOWANCES: WINNING WITHOUT WHINING
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1 COA DISALLOWANCES: WINNING WITHOUT WHINING 1
2 REMEDIES ON COA DISALLOWANCE I. Fundamental Principles Governing Financial Transactions II. Relevant Constitutional Mandate of COA III. COA Key Services: Audit Services IV. General Requirements for All Types of Disbursement V. Procedure in Appeals Before COA 2
3 UNDAMENTAL PRINCIPLES GOVERNING FINANCIAL TRANSACTIONS Sec. 4 of PD No money shall be paid out of any public treasury or depository except in pursuance of an appropriation law or other specific statutory authority. 2. Government funds or property shall be spent or used solely for public purposes. 3. Trust funds be available and may be spent only for the specific purpose for which the trust was created or the funds received 4. 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. 3
4 5. Disbursements or disposition of government funds and property shall invariably bear the approval of the proper officials. 6. Claims against government funds shall be supported with complete documentation. 7. All laws and regulations applicable to financial transactions shall be faithfully adhered to. 8. Generally accepted accounting principles and practices as well as of sound management and fiscal administration shall be observed, provided that they do not contravene existing laws and regulations. 4
5 RELEVANT COA CONSTITUTIONAL MANDATES (Article IX-D of the 1987 Philippine Constitution) 1. Examine, audit and settle all accounts pertaining to the revenue and receipts of, and expenditures or uses of funds and property owned or held in trust by, or pertaining to, the government. [Section 2(1)] 1. 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. [Section 2(2)] 3. Recommend measures to improve the efficiency and effectiveness of government operations. (Section 4) 5
6 1. Regular Audit... Performance Audit- review of management efficiency with the end in view of eliminating waste and promoting efficient use of public funds and resources and the ascertainment of the agency s effectiveness by determining whether desired results have been achieved and programs have accomplished their purposes and objectives. 2. Special Audit The Special Audits Office (SAO) of the Special Services Sector (SSS) conducts performance audits a. Agency-based approach - audit of a particular program, project or activity of a selected agency. b. Government-wide audit -simultaneous examination of a management function or activity in a number of government agencies c. Sectoral Audit - audit of programs or activities that are delivered by more than one government agency. COA KEY SERVICES AUDIT SERVICES 6
7 AUDIT SERVICES The SAO is also tasked to conduct other special audits, as follows: a. Rate Audit pertains to the examination and audit of the books, records and accounts of public utilities in connection with the fixing of rates of every nature. b. Levy Audit pertains to the audit of non-government entities required to pay levies or government share. c. Subsidy Audit pertains to the audit of non-government entities subsidized by the government or government authority 3. Fraud audits The Fraud Audit Office (FAO) of the Special Services Sector conducts audits of government agencies with probable fraudulent transactions to safeguard government assets against abuse and fraud and to respond to the increasing public demand for fidelity in the use of government funds and properly. 7
8 GENERAL REQUIREMENTS FOR ALL TYPES OF DISBURSEMENTS 1. Certificate of Availability of Funds issued by the Chief Accountant 2. Existence of lawful and sufficient allotment duly obligated by authorized officials 3. Legality of transactions and conformity with laws, rules or regulations 4. Approval of expenditure by Head of Office or or his authorized representative 5. Sufficient and relevant documents to establish validity of claim 8
9 6 months 30 days APPEALS IN COA DISALLOWANCE: PROCEDURE Auditor Regional Director Commission Proper Supreme Court under Rule 65 9
10 APPEALS: PROCEEDINGS BEFORE THE AUDITOR Regular/Special/ Fraud Audit / Notice of Suspension/Disallowance/Charge / Relief from Accountability Audit Observation Memorandum Motion for Reconsideration? NOT ALLOWED Reply to AOM Gather Vouchers and Supporting Documents 10
11 APPEALS: PROCEEDINGS BEFORE THE REGIONAL DIRECTOR APPEAL MEMORANDUM ++ DECISION ANSWER by Appellee 15 days after submission of last pleading REPLY by Appellant/REJOINDER by Appellee MOTION FOR RECONSIDERATION? NOT ALLOWED 11
12 APPEALS: PROCEEDINGS BEFORE THE COMMISSION PROPER PETITION FOR REVIEW (in 5 copies, + +, with certified copies of Decision +) ORDER to Answer & Transmittal of Records (5 days from receipt of Petition) REPLY by Petitioner 15 days from receipt of Answer DECISION (60 days from the time it is submitted for resolution) ANSWER by Respondent within 15 days from receipt of Order MOTION FOR RECONSIDERATION? Only (1) MR is allowed: evidence is insufficient to justify the decision; or that the said decision is contrary to law 12
13 APPEAL TO THE SUPREME COURT PETITION FOR REVIEW ON CERTIORARI + DECISION ANSWER by Appellee MOTION FOR RECONSIDERATION? ONLY ONE MOTION FOR RECONSIDERATION REPLY by Appellant/REJOINDER by Appellee 13
14 FINALITY OF DECISION Rule IV, Section 8. Finally of the Auditor's decision (of Regional Director) - Unless an appeal to the Director is taken, the decision (ND/NS) shall become final upon the expiration of six (6) months from the date of receipt thereof. Rule X, Section 9. Finality of Decisions or Resolutions. - become final and executory after the lapse of thirty (30) days from notice, unless a motion for reconsideration is seasonably made or an appeal to the Supreme Court is filed. 14
15 RULE XIII: ENFORCEMENT & MONITORING OF DECISION (NOTICE OF FINALITY OF DECISION) Section 1. Execution of Decision. - shall issue upon a decision that finally disposes of the case; shall issue as a matter of right upon the expiration of the period to appeal therefrom if no appeal has been fully perfected. Section 2. Notification of Finality of Decision (NFD) - An NFD directing the persons liable to pay/refund the amount disallowed shall be issued by the following officials, upon a decision that has become final and executory. a) Auditor - for ND/NDC or Decision issued by him. b) Director who supervised the special audit team - for ND/NDC issued by the audit team. c) Director - for decision rendered by him. d) Commission Secretary - for decision of the CP 15
16 RULE XIII: ENFORCEMENT & MONITORING OF DECISION (NOTICE OF FINALITY OF DECISION) CON T Section 3. COA Order of Execution - 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 - for NFDs issued by him and the by Auditor. b) General Counsel - for NFD issued by him and by the Commission Secretary, and for judgments rendered by the Supreme Court. 16
17 RULE XIII: ENFORCEMENT & MONITORING OF DECISION (NOTICE OF FINALITY OF DECISION) CON T RRSA: 5.4 An audit suspension or disallowance/charge shall be settled by the persons responsible or liable therefor through compliance with the requirements, or payment/restitution or by any of the modes of extinguishment of obligation provided by law, respectively. A notice of Settlement of Suspension/DisallowanceCharge (NSSDC) shall be issued for such settlement. 5.5 The auditor shall, within 15 calendar days after the end of each quarter, prepare and issue a Statement of Audit Suspensions, Disallowances and Charges 17
18 RULE XIII: ENFORCEMENT & MONITORING OF DECISION (NOTICE OF FINALITY OF DECISION) CON T Section 3. Non-compliance with the COE. - the Auditor shall notify the agency head concerned of the non-compliance and report the matter through the COA Director concerned, to the General Counsel who shall take any or all of the following actions: a. Recommendation to the Commission Proper to cite defaulting party in contempt; b. Referral of the matter to the Solicitor General for the filing of appropriate civil suit; c. Referral to the Ombudsman for the filing of appropriate administrative or criminal action. 18
19 RULE XIII: ENFORCEMENT & MONITORING OF DECISION (NOTICE OF FINALITY OF DECISION) CON T RRSA: 6.1 The total unsettled suspensions, disallowances and charges at the end of the calendar year as reflected in the SASDC for the last quarter, shall be reported in the AAR of the same year. 6.2 The AAR shall also include in it comments and observations other deficiencies noted in the audit of accounts as indicated in the AOM. 19
20 ATTY. SARAH LISA C. ALQUIZALAS-ABELLA, CPA, MPA 20
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