Republic of the Philippines

COMMISSION ON AUDIT
NATIONAL GOVERNMENT SECTOR
Audit Group C and D
Audit Team No. R10-09
Cagayan de Oro City

November 16, 2022

HON. GAMALIEL A. CORDOBA

Chairman
Commission on Audit
Commonwealth Avenue, Quezon City

THRU: ROLAND A. REY

Assistant Commissioner
Local Government Audit Sector

SUBJECT: REQUEST FOR CLARIFICATION ON THE CONFLICTING MEMORANDA

ISSUED BY ASST. COMMISSIONER JULIANO AND REGIONAL
DIRECTOR VOCAL.

Dear Sir:

Last October 3, 2022, the COA Regional Office X received a copy of the COA Office Order No.
2022-749 dated September 22, 2022 with the subject “Manning Complement of COA Regional Office
X”. Said Office Order was not however officially indorsed to the undersigned and all other COA Region
X personnel as had been done in the past. During the Executive Meeting held last October 11, 2022,
Regional Director Celso L. Vocal instructed all Supervising Auditors to advise all employees under their
respective cluster to prepare their Notice of Assumption dated November 2, 2022 and to assume in their
new assignments effective November 1, 2022. However, prior to actual assumption on November 2,
2022, the undersigned received a copy of the COA Memorandum dated November 2, 2022 (Annex “A”)
issued by Asst. Commissioner Alexander B. Juliano upon the instruction of the Honorable Chairperson
Gamaliel A. Cordoba, instructing all Officials and Employees, this Commission to hold in abeyance the
implementation of reassignment orders issued prior to the assumption to office of the Chairperson last
October 21, 2022. Pursuant to this memorandum and having constructive knowledge of the same, the
undersigned did not assume in their respective new assignments as indicated in the Office Order No.
2022-749.

On November 10, 2022, Regional Director Celso L. Vocal issued Memorandum (Annex “B”)
requiring all employees to submit copy or notice/certification of assumption to duty not later than 30 days
from receipt of the Office Order No 2022-749. Said memorandum did not mention the prior issuance of
the Office of the Chairperson. Hence, we faced a dilemma as to whether assume to our new assignments
or not, considering these two conflicting instructions. Thus, acting in good faith and without malice on
our part, we chose to follow the memorandum signed by then OIC Assistant Commissioner Juliano,
which is coming from a higher authority and having knowledge on the existence of the said order.
 However, being under the jurisdiction of the Regional Director and in respect to his authority, we
don’t want to disobey also the orders coming from him. Hence, we face a dilemma as to which
pronouncements to follow. We also want to shed light on the conflict resulting from the two issuances
which we believe can only be resolved by the Office of the Chairperson. In this regard, we would like to
humbly request that a resolution on the conflicting memoranda be issued so that this matter at hand can be
put to rest, and the undersigned can finally continue to perform their duties as State Auditors.

We are hoping for your forbearance and more power.

Respectfully yours,

AMANODIN M. ANGIN
State Auditor IV

MUHAMMAD REZA M. MAMOWALAS

State Auditor II

ALAIN RASCID G. HARUN

State Auditing Examiner II