This has reference to your Memo dated May 6, 2018 on the subject letter-request. COA Circular No.

2013-006 dated September 18, 2013 provides in detail the procedure for the disposition of requests for
documents/records/reports/decisions and other information in the possession and/or custody of any
Office, Cluster, Division, Section, Unit of the Central Office (CO) or Regional Offices or Audit Teams of this
Commission, including furnishing of copies thereof to requesting parties. Section 4.2 of the said COA
Circular provides that any person who wishes to obtain any document/record/report or other
information shall, by himself or through his authorized representative, or by mail, file a request using
the prescribed Request Form (RF).

Letter dated May 2, 2019 from Mr. Francis T. De Jesus, Parent Teacher Association (PTA) President,
Mamburao Central School, Mamburao, Occidental Mindoro, requesting a copy of audit reports of
Mamburao Central School's Maintenance and Other Operating Expenses (MOOE), Special Education
Fund (SPED Fund) disbursement and school canteen for Academic Year (AY) 2017-2018 and during the
administration of Mrs. Maria Rose Delos Reyes as the school principal

Hence, it is advised that the party requesting for documents that are within the possession and/or
custody of a specific Audit Team to comply with the requirements provided for in COA Circular No. 2013-
006. A copy of the said COA Circular including the prescribed RF is attached herein for perusal and ready
reference.

Guidelines in the disposition of requests for documents/records/reports/decisions and other

information in the possession and/or custody of COA, including furnishing of copies thereof to
requesting parties

In the case of Villanueva vs. Tantuico and Borromeo vs. Civil Service Commission (CSC), the Supreme
Court (SC) ruled that terminal leave bene?ts partake the nature of retirement gratuity, and being such,
the same cannot be garnished or levied upon except upon the express consent of the retiree or upon
the lawful order of a competent court.

G.R. No. 53585,February 15, 1990

G.R. No. 96032, July 31, 1991

In connection thereto, this Commission in Decision No. 1995-003 dated January 19, 1995 gave the
following pronouncement:

Moreover, it is worth mentioning that this Commission had, in the past, ruled that retirement gratuity or
any part thereof cannot be withheld by administrative fiat, and that the authority granted under Section
37 of P.D. 1445. For this Commission to withhold any money due to a person who is indebted to the
government does not embrace retirement gratuity unless there is such a court order.

Given the aforementioned legal principles, unless there is an order of a competent court to that effect
or an express consent on the part of the retiree, terminal leave benefits are exempt from garnishment,
attachment or other legal processes including the power granted to this Commission under Section 37 of
presidential Decree (P.D.) No. 1445.