COMMISSION ON AUDIT MEMORANDUM NO.

93-837 December 1, 1993

TO : Heads of COA Operating Offices, Directors of Central and Regional Offices,

Provincial/City/Municipal Auditors, Unit Auditors, and all others concerned.

SUBJECT: Monitoring and evaluation of actions in requests for relief from property and/or
money accountability.

In order to monitor and evaluate all final actions on requests for relief from property
and/or money accountabilities as delegated under COA Resolution No. 93-605, dated August
3, 1993, and circularized under COA Memorandum No. 93-820, dated August 26, 1993, the
following guidelines shall be strictly enforced and observed, namely:

a) Unit Auditors in the regions shall prepare and submit a monthly report of their final
actions together with copies thereof, within five (5) days of the succeeding month to their
respective Regional Directors. Municipal Auditors shall course their reports to their respective
provincial/city auditors. Unit auditors in Metro Manila shall submit their reports to their
respective operating offices, thru their Department Auditors or their District Auditors, as the
case may be.

b) Reports of actions/decisions of Asst.. Commissioners/Directors on requests for

relief shall be submitted directly to the Office of the Chairman (Attn.:Director, Legal Office)

In the evaluation of the reports, strict adherence to the guidelines prescribed under
Section 73, PD 1445, Section 378, Local Government Code, and COA Circular No. 92-386 on
the Rules and Regulations on Supply and Property Management in the Local Governments,
particularly Sections 151 to 154 thereof, and COA Memorandum No. 92-751 is hereby
enjoined.

Any deviation from applicable rules, or irregularity committed by any action officer in the
grant or denial of a request for relief from accountability shall be immediately reported to the
Chairman for appropriate action.

(SGD.) PASCASIO S. BANARIA, Chairman