2009 Revised Rules of Procedure of the COA (RRPC) and

the COA Rules and Regulations on Settlement of Accounts (RRSA)

THREE (3) MODES OF SERVICE:

1) Personal Service –
a) Actual Personal Service
b) Constructive Personal Service
2) Registered Mail
3) Ordinary Mail

Note: The above modes are all applicable to NS, ND, NC, Order, Decision, NFD, and COE

GENERAL RULE: Service shall be made by PERSONAL SERVICE [Section 7, Rule IV of the 2009 RRPC; and Section 12.1 of the COA RRSA] or
CONSTRUCTIVE PERSONAL SERVICE, if applicable

EXCEPTION: If personal service is not practicable, service may be made by REGISTERED MAIL [Section 7, Rule IV of the 2009 RRPC; and Section
12.1 of the COA RRSA]

EXCEPTION TO THE EXCEPTION: If no registry service is available in the locality of either the sender or the addressee, service may be
made by ORDINARY MAIL [Section12.3 of the COA RRSA]

MODE OF
HOW MADE WHEN COMPLETED PROOF OF SERVICE
SERVICE
PERSONAL By delivering personally a copy to the party or by leaving it in his office with his clerk Upon actual delivery [By Written acknowledgment
SERVICE or with a person having charge thereof. [Section 12.2 of the COA RRSA] suppletory application of of the person
Section 10, Rule 13 of the liable/responsible on the
1997 Rules of Court] NS, ND, NC, Order,
Decision, NFD, or COE
If:
i. no person is found in his/her office;
ii. his/her office is not known; or
iii. he/she has no office
 Matrix on the Rules on Service
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MODE OF
HOW MADE WHEN COMPLETED PROOF OF SERVICE
SERVICE
Personal service is done by leaving the copy between the hours of eight in the morning
(8AM) and six in the evening (6PM) at the party’s residence, if known, with a person
of sufficient age and discretion then residing therein.
[Section 12.2 of the COA RRSA]
CONSTRUCTIVE PERSONAL SERVICE Written acknowledgment
of the Accountant on the
In case there are several payees (e.g. disallowed payroll), service to the Accountant who NS, ND, NC, Order,
shall be responsible for informing all payees concerned, shall constitute constructive Decision, NFD, or COE
service to all payees listed in the payroll.
[Section 7, Rule IV of the 2009 RRPC and Section 12.1 of the COA RRSA]
REGISTERED By sending a copy by registered mail to the office address of the party, if known Upon actual receipt by the Registry Receipt and
MAIL [Section 12.3 of the COA RRSA] addressee, or after five (5) Registry Return Card
If office address is unknown: days from the date he (Blue Card)
received the first notice of
By sending a copy by registered mail to the residence of the party with instruction to the postmaster, whichever
the Postmaster to return the mail to the sender after ten (10) days, if undelivered date is earlier [By
[Section 12.3 of the COA RRSA] suppletory application of
Section 10, Rule 13 of the
1997 Rules of Court]

ORDINARY By sending a copy by registered mail to the office address of the party, if known Upon the expiration of ten Mail receipt
MAIL [By suppletory application of Section 12.3 of the COA RRSA] (10) days after mailing [By
If office address is unknown: suppletory application of
Section 10, Rule 13 of the
By sending a copy by registered mail to the residence of the party with instruction to 1997 Rules of Court]
the Postmaster to return the mail to the sender after ten (10) days, if undelivered
[By suppletory application of Section 12.3 of the COA RRSA]
 Matrix on the Rules on Service
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COA CIRCULAR NO. 2021-013 dated NOVEMBER 10, 2021

Reiteration of the Rules on the Proper Service of Copies of NS, ND/NC, Decision on Request for Relief from Accountability (DRRA), NFD, COE, or any
other COA Order or Decision to all Persons Liable and Providing Guidelines Thereof

Summary of the Applicability of the recognized Modes of Service

Other COA Order

NS ND/NC DRRA NFD COE
MODES OF SERVICE or Decision
APEC* Non-APEC* APEC Non-APEC
Personal Service –
Actual Personal Service ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓
Constructive Personal Service ✓ ✓ ✓ ✓
Substituted Personal Service ✓ ✓ ✓ ✓ ✓ ✓
Registered Mail ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓
Ordinary Mail or Accredited Private Courier ✓ ✓ ✓
Electronic Means (Email) or Facsimile ✓ ✓ ✓
Service by Delivery –
To the COMSEC, through the RD/CD ✓** ✓ ✓***
To the COMSEC, through the OGC-PLO-LSS *
✓****
To the RD/CD ✓ ✓ ✓ ✓ ✓
* Abbreviations:
OGC-PLO-LSS – Office of the General Counsel, through the Prosecution and Litigation Office, Legal Services Sector, this Commission
APEC – Agency personnel employed/connected with the agency
Non-APEC – Agency personnel no longer connected with the agency, and non-government parties (e.g. contractor)
** NFD issued by the Auditor
*** COA Order or Decision issued by the RD/CD
**** COE issued by the OGC-PLO-LSS
 Matrix on the Rules on Service
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GENERAL RULE: Service shall be made by PERSONAL SERVICE, or CONSTRUCTIVE PERSONAL SERVICE, or SUBSTITUTED PERSONAL SERVICE,
whenever applicable or if circumstances warrant

EXCEPTION: If personal service is not practicable

• Service of NS, ND/NC, or DRRA may be made by REGISTERED MAIL [Item 4.3(B)]
• Service of NFD, COE, and any COA Order or Decision shall be made via ELECTRONIC MAIL (EMAIL) or FACSIMILE
o Provided that the liable party previously consented to be served through such mode [Item 4.4(B)]
o If no consent given, service shall be made by REGISTERED MAIL (Item 4.4(G)]

EXCEPTION TO THE EXCEPTION: If no registry service is available in the locality of either the sender or the addressee, service of the NFD,
COE, and any COA Order or Decision may be made by ORDINARY MAIL or ACCREDITED PRIVATE
COURIER [Item 4.5]

FURTHER EXCEPTION: If service still cannot be made through the above modes, service may be made by delivering a copy to the RD/CD
[Item 4.3(C)] or to the COMSEC, either through the GENERAL COUNSEL [Item 4.6] or RD/CD concerned [Item
4.6].
 Matrix on the Rules on Service
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MODE OF SERVICE HOW MADE DEADLINE WHEN COMPLETED PROOF OF SERVICE

PERSONAL By delivering personally a copy of the NS, Within ten (10) calendar Upon actual delivery i. Written
SERVICE ND/NC, DRRA, NFD, COE, or other COA days from date of issuance [Item 4.7(A)] acknowledgment
Order or Decision to the person liable [Item 4.1] of the party served;
[Items 4.3(A)(i) and 4.4(A)] ii. Official return of
In case of appealed NDs/NCs or DRRAs, if a the server; or
party is represented by counsel, service shall be iii. Affidavit of
1
made upon the counsel on record in accordance Service
with by tendering the copy to the counsel, or by [Item 4.9(A)]
leaving a copy within his/her view and
presence
[Item 4.3(A)(iv)]

When several counsels appear/represent

for one (1) party, only one (1) copy of the
ND/NC or DRRA shall be served upon the
lead counsel (if one is designated), or upon
any of them.
CONSTRUCTIVE PERSONAL SERVICE Service to the Accountant Upon actual delivery to Notice to Payees and
should be made within ten Accountant Accountant’s Affidavit of
In case there are several payees (e.g. (10) calendar days from date [Item 4.7(A)] Service
disallowed payroll), service to the Accountant of issuance [Item 4.1]
who shall be responsible for informing all [Item 4.1]
payees concerned, shall constitute constructive
service to all payees listed in the payroll,
provided that he/she certifies that he/she took
steps in notifying all the payees, including the
concerned officials and members of the board,
if any.

1
Contains a full statement of the date, place, and manner of service. See Annex “C” of COA Circular No. 2021-013.
 Matrix on the Rules on Service
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MODE OF SERVICE HOW MADE DEADLINE WHEN COMPLETED PROOF OF SERVICE

The Accountant must inform all payees
concerned within five (5) working days
from receipt of the notice.

The Accountant shall submit the

ACCOUNTANT’S AFFIDAVIT OF
SERVICE2 to the Auditor within five (5)
days after the period of posting of the
Notice of Payees and after all concerned
payees have been notified through their
respective email addresses (if known) or
to the official email address of the offices
of each concerned employee.

The posting of the Notice to Payees and

sending of said Notice shall be done
simultaneously for two (2) consecutive
weeks.
[Item 4.1]
SUBSTITUTED PERSONAL SERVICE Within ten (10) calendar Upon actual delivery
days from date of issuance [Item 4.7(A)]
If the person liable or other concerned party: [Item 4.1]
i. could not be served personally after at
least three (3) attempts on two (2)
different dates; or
ii. refuses to receive or sign thereon

2
See Annex “A” of COA Circular No. 2021-013.
 Matrix on the Rules on Service
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MODE OF SERVICE HOW MADE DEADLINE WHEN COMPLETED PROOF OF SERVICE

• By tendering3 the copy to him/her, or by
leaving a copy within the view and
presence of the person liable
[Item 4.3(A)(ii)]

• By leaving a copy of the NS, ND/NC, or

DRRA in the liable party’s office or
regular place of business with some
competent person4 in charge thereof
[Item 4.3(A)(iii)]

REGISTERED MAIL By depositing a copy of the NS, ND/NC, Within 15 calendar days Upon actual receipt by the Affidavit of Service with
DRRA, NFD, COE, other COA Order or from date of issuance addressee; or after five (5) the Registry Receipt and
Decision, in the post office, in a sealed [Items 4.1 and 4.4(G)] days from the date he/she Registry Return Card
envelope, plainly addressed to the person liable received the first notice5 of (Blue Card)
or the latter’s counsel, at his/her office address, the postmaster, whichever is
if known earlier The Auditor/RD/CD are
[Items 4.3(B)(i) and 4.4(G)] [Item 4.7(B)] directed to coordinate with
the mailing office in
In the case of former government obtaining the appropriate
personnel, the addresses to be used are registry return card.
those stated in the last submitted Personal [Item 4.9(B)]
Data Sheet, or the addresses indicated in
their 201 File

3
Advising the persons liable of the notice issued against them and informing them of their right to file an appeal within six (6) months from receipt thereof.
4
Includes, but is not limited to, one who customarily receives correspondences for the liable party therein. The competent person shall indicate his/her printed name, signature, position and date of receipt on the server’s
copy.
5
Postmaster’s certification as to the sending of the first notice should include the date not only as to whether or not the corresponding notices were issued or sent but also as to how, when, and to whom the delivery
thereof was made.
 Matrix on the Rules on Service
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MODE OF SERVICE HOW MADE DEADLINE WHEN COMPLETED PROOF OF SERVICE

In the case of non-government parties, the

address shall be that indicated in the
contracts or similar transaction documents
[Item 4.1]

For NFD, COE and any COA Order or

Decision, the involved Agency Head shall
be furnished with a copy thereof
If the office address of the person liable is
unknown:

By sending a copy of the NS, ND/NC, DRRA,

NFD, COE, other COA Order or Decision to
his/her residence, if known, with instruction to
the postmaster to return the mail to the sender
after ten (10) days, if undelivered.
[Items 4.3(B)(ii) and 4.4(G)]
ORDINARY MAIL or Within 15 calendar days By Ordinary Mail: Affidavit of Service which
ACCREDITED from date of issuance Upon the expiration of ten shall also state the
PRIVATE COURIER (10) days after mailing unavailability of registry
[Item 4.7(E)] service in the locality of
the sendee or addressee
By Accredited Courier:
i. Upon actual receipt by If by accredited private
the addressee courier:
ii. After at least two (2) Affidavit of Service with
attempts to deliver by the courier’s official
the courier service; receipt or document
iii. Upon the expiration of tracking number
five (5) calendar days [Item 4.9(D)]
after the first attempt to
 Matrix on the Rules on Service
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MODE OF SERVICE HOW MADE DEADLINE WHEN COMPLETED PROOF OF SERVICE

deliver, whichever is
earlier
ELECTRONIC By sending an email to the person liable or to At the time of the electronic Affidavit of Service with
MEANS (EMAIL) or the email address of his or her counsel transmission of the document printed proof of
FACSIMILE6 [Item 4.4 (C)(i)] transmittal
When available, at the time [Item 4.9(C)]
In case of change of email address while the that the electronic notification
action is pending: of service of the document is
sent
The party must promptly file, within five (5) [Item 4.7(C)(i) and (ii)]
days from such change, a NOTICE OF
CHANGE OF EMAIL ADDRESS with the Note: Electronic service is not
CP, RD/CD, ATL, SA, as the case may be, and effective or comple if the
serve the notice or decision on all other parties party serving the document
concerned. learns that it did not reach the
[Item 4.4(E)] addressee or person to be
Through other electronic means of served
transmission as authorized by, or upon written [Item 4.7(C)(iii)]
instruction of the CD or RD
[Item 4.4 (C)(ii)]
By sending a facsimile copy to the person Upon receipt by the other
liable or to his/her counsel’s given facsimile party, as indicated in the
number facsimile transmission
[Item 4.4(D)] printout
[Item 4.7(D)]
6
Service through email and facsimile must contain the following information:
1) NS, ND/NC and/or Case numbers, and Date;
2) Subject or Case/Document title;
3) The concerned party serving the document or paper;
4) The nature of the document or paper;
5) The party or parties against whom the action or relief is sought; and
6) The nature of the action or relief sought.
In service by email, the sender may attach as reference the soft copy of the document, but must include in the email the above information. See Annex “B” of COA Circular No. 2021-013.
 Matrix on the Rules on Service
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MODE OF SERVICE HOW MADE DEADLINE WHEN COMPLETED PROOF OF SERVICE

In case of change of facsimile number while the
action is pending:

The party must promptly file, within five (5)

days from such change, a NOTICE OF
CHANGE OF FACSIMILE NUMBER with
the CP, RD/CD, ATL, SA, as the case may be,
and serve the notice or decision on all other
parties concerned.
[Item 4.4(E)]

SERVICE BY DELIVERY TO COMSEC 7

Through the RD/CD In case of NFD of Auditor, or COE by the CD Within ten (10) calendar Upon actual delivery
or RD, or other COA Order or Decision issued days from failure of service [Item 4.7(A)]
by the CD or RD, if service cannot be made [Item 4.6]
under the above modes, the office and place of
residence of the person liable or his or her
counsel being unknown, or email address is
unknown

By delivering the copy to the COMSEC,

through the RD/CD concerned, with PROOF
OF FAILURE OF SERVICE by electronic
means, registered mail, and by ordinary mail or
accredited courier
[Item 4.6]

7
The COMSEC is tasked to inform the CP of failure to serve the above documents, including the unserved NFD issued by its office, to the persons liable and other concerned parties despite attempts to serve through
the aforementioned modes of service. The CP shall decide on the proper treatment of unserved documents to the persons liable and other concerned parties pursuant to its residual power as the final arbiter of this
Commission.
The CP may order that the service upon the COMSEC, CD/RD, as the case may be, be deemed service upon the persons liable and other concerned parties. The service is complete at the time of such delivery.
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MODE OF SERVICE HOW MADE DEADLINE WHEN COMPLETED PROOF OF SERVICE

Through the General In case of COE issued by the General Counsel, Within ten (10) calendar Upon actual delivery
Counsel through the PLO-LSS, or other COA Order or days from failure of service [Item 4.7(A)]
Decision, or Judgments rendered by the SC, if [Item 4.6]
service cannot be made under the above modes

By delivering the copy to the COMSEC,

through the GENERAL COUNSEL, with
PROOF OF FAILURE OF SERVICE by
electronic means, registered mail, and by
ordinary mail or accredited courier
[Item 4.6]
SERVICE BY By delivering the copy of NS, ND/NC, or Within ten (10) calendar At the time of such delivery
DELIVERY TO DRRA to the RD/CD concerned with PROOF days from failure of service [Item 4.3(C)]
RD/CD OF FAILURE of personal service or through [Item 4.3(C)]
registered mail
[Item 4.3(C)]