Annex N

Republic of the Philippines

COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City

WARRANT OF CONSTRUCTIVE DISTRAINT

OF PERSONAL PROPERTY

TO: Mr./Ms. _________________

Audit Team Leader
Team __, Audit Group _____
Address_________________

Thru: The Cluster/Regional Director

WHEREAS upon evaluation of the report dated _____________________ on

the shortage discovered in the audit of the cash and accounts
of (Name of Accountable Officer/Position/Designation) of (Agency/Address) __
in the amount of P_________, and despite prior demand for the restitution thereof, no
restitution has been made, and as recommended in said report, there is a need for the
constructive distraint of personal property of the said accountable officer.

NOW, THEREFORE, pursuant to Section 47 of P.D. 1445, you are hereby

directed to place under constructive distraint the goods, chattels or effects and other
personal property of whatever character of the afore-named accountable officer
conformably with the procedural guidelines prescribed under the Revised Manual on Cash
Examination. And for so doing, this shall be your warrant of which make due service and
make return of your proceedings to me at the Commission.

WITNESS MY HAND and official seal at ________________, this ___ day of

_________, 20__.

__________________________
Chairman
Copy of this Warrant of Contructive Distraint
received this ___ day of ____________, 20__.

_____________________________________
(Name and Signature of Accountable Officer)

______________________________ _____________________________
(Name and Signature of Witness) (Name and Signature of Witness)

I HEREBY CERTIFY that on _____________, 20__, at ____ o’clock A.M. or

P.M., I served a copy of this Warrant of Constructive Distraint upon the accountable
officer.

__________________________
Audit Team Leader

RETURN OF WARRANT

1.0 Nature of property distrained--------------------------- ( See attached list)

2.0 Estimated, assessed, or inventoried value ------------ P________________
3.0 Date of constructive distraint -------------------------- _________________

_____________________ ________________________
Date Audit Team Leader