RESOLUTION

No. : 2016-022
Date : December 19, 2016
 
Subject :       Delegation to lower adjudicating bodies of this Commission
the approval of requests for write-off of dormant accounts
receivable, unliquidated cash advances, and fund transfers of
national government agencies, local government units, and
government-owned and controlled corporations
 
 
WHEREAS, Section 2(2), Article IX-D of the 1987 Philippine Constitution vests
in the Commission on Audit (COA) the exclusive authority to define the scope of its
audit and examination and to establish the techniques and methods required therefor;
 
WHEREAS, paragraph 3(item c), Section 1, Rule II of the 2009 Revised Rules of
Procedure of COA (RRPC) states that the jurisdiction of COA extends over the
determination of policies, promulgation of rules and regulations, and prescription of
standards governing the performance of COA of its powers and functions;
 
WHEREAS, the approval of all requests for write-off of dormant accounts
receivable and unliquidated cash advances, regardless of amounts, is presently vested in
the Commission Proper (CP);
 
WHEREAS, write-off is a financial accounting concept that allows the reduction
in value of an asset or earnings by the amount of an expense or loss and does not equate
to a condonation or release of a debt by the creditor, as ruled by the Supreme Court
in Reyna and Soria vs. Commission on Audit (G.R. 167219, February 8, 2011);
 
WHEREAS, in order to devote its time and effort to more important matters, the
CP sees the need to delegate part of its authority relative to write-off of accounts under
the 2009 RRPC to lower adjudicating bodies of this Commission;
 
WHEREFORE, THIS COMMISSION RESOLVES, as it does hereby resolve,
to delegate to the lower adjudicating bodies of this Commission the approval of requests
for write-off of dormant accounts receivable, unliquidated cash advances, and fund
transfers involving certain amount per accountable officer/debtor/government entity and
by account;
 
 BE IT RESOLVED FURTHER, that within 15 working days from receipt
thereof, action on requests for write-off of dormant accounts receivable, unliquidated
cash advances, and fund transfers shall be done by:
 
1. The Assistant Commissioner (AC) of the National Government Sector,
Corporate Government Sector, and Local Government Sector who has
jurisdiction over the government entity for amounts exceeding P1,000,000.00
per accountable officer/debtor/ government entity and by account;
 
2. The Cluster and Regional Directors for amounts involving more than
P100,000.00 but not exceeding P1,000,000.00 per accountable
officer/debtor/government entity and by account; and
 
3. The Audit Team Leader (ATL) and Supervising Auditor (SA) for amounts not
exceeding P100,000.00 per accountable officer/debtor/government entity and
by account.
 
Decisions denying the requests for write-off may be appealed within 15 working
days from receipt of the decision to:
 
1. the CP, for the decisions of the AC concerned;
 
2. the AC concerned, for the decisions of the Cluster and Regional Directors; and
 
3. the Cluster or Regional Directors, for the decisions of the ATL and SA;
 
 
Filing fee shall be imposed only on appeals before the CP at a rate prescribed
under COA Resolution No. 2013-016 dated August 23, 2013;
 
BE IT RESOLVED, FURTHERMORE, that the concerned adjudicating bodies
shall act on all requests for write-off pending before the Commission upon effectivity of
this Resolution;
 
BE IT RESOLVED, FINALLY, that the Government Accountancy Sector shall
continually study existing rules and regulations on write-off and recommend amendments
thereto as necessary, for the approval of the Commission Proper;
 
This Resolution amends Sections 1 and 4, Rule VIII of the 2009 RRPC and other
pertinent provisions therein and of the Revised Rules on the Settlement of Accounts
(RRSA). All issuances inconsistent herewith are deemed modified or repealed
accordingly.
 
This Resolution shall take effect after its publication in a newspaper of general
circulation.
 
Approved unanimously this 19th of December 2016, at Quezon City.
 
 
 
(SGD.) MICHAEL G. AGUINALDO
Chairperson
 
 
 
(SGD.) JOSE A. FABIA (SGD.) ISABEL D. AGITO
Commissioner Commissioner