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COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines
WHEREAS, the Constitution vests upon this Commission the authority to settle all accounts
pertaining to the Government;
WHEREAS, this Commission, in the exercise of this authority has authorized the writing-off of
unliquidated cash advances, dormant and uncollectible accounts of government agencies the existence
of which in the books continue to affect the true financial condition of the government;
WHEREAS, the New Civil Code provides that the right of action upon a written contract, upon an
obligation created by law, or upon a judgment prescribes in ten (10) years (Article 1144);
WHEREAS, this Commission has been receiving numerous requests for the write-off of such
accounts of differing amounts from various agencies of the government;
WHEREAS, the reasons or causes of such requests are recurring in nature and do not usually
present novel issues requiring particular attention of the Commission Proper;
WHEREAS, there is need to delegate such recurring and usual requests for write-off to give the
Commission Proper opportunity to devote time to more important and sensitive matters;
NOW, THEREFORE, foregoing premises considered, this Commission hereby resolves to delegate
the authority to approve requests for the write-off of unliquidated cash advances and dormant outstanding
accounts receivable whose collectibility has been rendered nil in an amount not exceeding One Million
Pesos (P1,000,000.00) to the Adjudication and Settlement Board composed of the following officers:
This Resolution takes effect upon approval and shall apply to all pending requests before this
Commission.