REPUBLIC OF THE PHILIPPINES COMMISSION ON AUDIT Commonwealth Avenue, Quezon City, Philippines RESOLUTION No. :__ 2018-008 Date : FER 01 2018 Subject: Amendment of the authority of the Cluster Director and Regional Director to act on appeals from Notice of Disallowance/Notice of Charge and other decisions of the Supervising Auditor/Regional Supervising Auditor/Audit Team Leader under Commission on Audit Memorandum No, 2016-023 dated November 14, 2016 on the Revised Guidelines in the Implementation of the Unified Audit Approach 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 establish techniques and methods required therefor; WHEREAS, Rule V of the 2009 Revised Rules of Procedure of the COA (RRPC) outlines the proceedings on appeals from the decision of the Auditor to the Director who has jurisdiction over the agency under audit; WHEREAS, COA Memorandum No. 2014-008 dated August 18, 2014, as amended, provides the Guidelines on the Implementation of the Unified Audit/ Integrated Strategy; WHEREAS, COA Memorandum No. 2016-023 dated November 14, 2016 on the Revised Guidelines on the Implementation of the Unified Audit Approach infuses necessary amendments for a more effective audit administration; WHEREAS, Items IV.B.10 and 1V.C.6 of COA Memorandum No. 2016-023 provide the authority of the Cluster Director (CD) of the National Government Sector (NGS) and/or Corporate Government Sector (CGS) to act on appeals from the jS (NUS) and other decisions issu by the Supervising Auditor (SA)/Audit Team Leader (ATL) the National Capital Region (NCR), and the Regional Director (RD) to act on appeals from the NDs/NCs and other decisions issued by the Regional Supervising Auditor (RSAVATL within their respective regions; WHEREAS, there is a need to revisit and amend items !V.B.10 and IV.C.6 of COA Memorandum No, 2016-023 for the speedy resolution and uniformity of actions on appeals from the NDs/NCs and oth a issued by the SARSAV/ATL;NOW, THEREFORE, the Commission Proper resolves, as it does hereby resolve, to amend Items IV.B. 10 and IV.C.6 of COA Memorandum No. 2016-023, as follows: A. CD of NGS and/or CGS 1. Acton appeals form ND/NCs issued by the SA/RSA/ATL of the NGS and/or CGS pursuant to Rule V of the 2009 RRPC; 2. Act on appeals from the decisions of the SA/RSAV/ATL of the NGS and/or CGS, denying the requests for relief from accountability, pursuant to Rule V of the 2009 RRPC; 2 }. Act on appeals from the decisions of the SA/RSA/ATL of the NGS and/or CGS, denying the requests for write-off of dormant accounts receivable/unliquidated cash advances/fund transfers, pursuant to COA Resolution No. 2016-022 dated December 19, 2016. B. RD Act on appeals form NDs/NCs issued by the SA/ATL of the Local Government Units (LGUs), Water Districts (WDs), State Universities and Colleges (SUCs), and Stand Alone Agencies within their respective regions pursuant to Rule V of the 2009 RRPC; 2. Act on appeals from the decisions of the SA/ATL of the LGUs, WDs, SUCs, and Stand Alone Agencies, denying the requests for relief from accountability, pursuant to Rule V of the 2009 RRPC; 3. Act on appeals from the decisions of the SA/ATL of the LGUs, WDs, SUCs, and Stand Alone Agencies, denying the requests for write-off of dormant accounts receivable/unliquidated cash advances/fund transfers, pursuant to COA Resolution No. 2018-022 dated December 19, 2016. RESOLVED FURTHER, that all cases pending with the RD prior to the effectivity of this Resolution involving national government agencies and government-owned and/or controlled corporations except WDs, SUCs, and Stand Alone Agencies shall be acted upon by the RD for resolution RESOLVED FINALLY, that the Assistant Commissioner, Local Government Sector, this Commission, shall prepare and submit the implementing guidelines for approval of the Commission Proper, within 30 days after the effectivity of this Resolution. This Resolution shall take effect immediately. Approved this_ist__day of February 2018 at Quezon City. ON ll mictnere senbulng te Chairperson volt thas” ISABEL D/AGiTO Comm missioner