Republic of the Philippines COMMISSION ON AUDIT Commonwealth Avenue, Quezon City, Philippines RESOLUTION No. : 2020-022 Date: April 16, 2020 SUBJECT: Suspension of Implementation of COA Order of Execution (COE), and Extension of Deadlines for Filing Pleadings Before the Commission WHEREAS, the implementation of the Enhanced Community Quarantine (ECQ) in some parts of the country, and the observance of general community quarantine in some other arts of the country, due to the COVID 19, have significantly affected the normal course of operations in the government service in the entire country; WHEREAS, this Commission, in the exercise of its quasi-judicial function, has set deadlines under its rules, for the submission of appeals, petitions for review and other pleadings; WHEREAS, various decisions of this Commission have become final and executory and are currently awaiting issuance of COEs; WHEREAS, previous COEs have been issued by this Commission to enforce its final and executory decisions, requiring persons liable for audit disallowances and charges to refund the amounts through salary deduction or other means, within a certain period; WHEREAS, there is a felt need to alleviate the burden on concerned officials and ‘employees in regard to the filing of pleadings before this Commission and compliance with COEs; NOW, THEREFORE, this Commission, hereby RESOLVES to move the deadlines for the filing of pleadings and suspend the enforcement of COEs, as follows: 1. All appeals from Notices of Disallowance/Charge or Auditor's decision, petitions for review to be filed before the Commission Proper, and other pleadings to be submitted to the Commission with deadlines falling on or after March 13, 2020 shall be allowed an extension of sixty (60) days from such deadline within which to file the same. Page 1of22. The issuance of COE to implement a final and executory COA decision is suspended until May 30, 2020. 3. The enforcement of COE shall be suspended during the ECQ period but for a period not exceeding sixty (60) days. This shall include payment by installment through salary deduction, This Resolution takes effect immediately. Approved this 16% day of April 2020, Quezon City, Philippines. ‘Chairperson ROLAND C. PONDOC Commissioner Page 2 of 2