MEMORANDUM: 2009-017

May 6, 2009
To : All Assistant Commissioners, Cluster Directors,
Regional Directors, Assistant Cluster Directors
Assistant Regional Directors, Supervising Auditors/
Audit Group Heads, Audit Team Leaders and All
Others Concerned

Subject: Transition Guidelines Delineating authority of COA

Officials for the issuance/evaluation of Audit
Observation Memorandum (AOM), Notice of
Disallowance (ND), Notice of Charge (NC), Notice of
Suspension (NS) and action on request for
reconsideration/appeal therefrom

In view of the 2008 COA Organization Restructuring which abolished the

Legal and Adjudication Offices and transferred their adjudication function to the
Audit Cluster and Regional Offices, the following clarifications are made in regard
to the issuance and evaluation of AOM, ND, NC, NS and action on request for
reconsideration thereof or appeal therefrom:

1. The preparation, review, approval and issuance of AOM, ND,

NC and NS, as well as the evaluation of AOM shall be the
responsibility of the Audit Team Leader (ATL) and the
Supervising Auditor (SA)/Audit Group Head (AGH).

2. AOMs pending with the then Legal and Adjudication Sector

(LAS) as of December 2, 2008 shall be returned to the
ATL/SA/AGH for evaluation and issuance of the ND/NC, if
warranted.

3. An NS which is more than 90 days old from the date of receipt

thereof by the person/s responsible and which has not been
complied with/addressed by the said persons responsible, shall be
evaluated by the SA/AGH for the issuance of the ND/NC, if
warranted.
 4. An appeal from an ND or NC shall be decided by:

a) the Cluster Director (CD) or Regional Director (RD), for

ND/NC issued by the ATL and SA/AGH.
b) the RD for ND/NC issued by the then Regional Cluster
Director (RCD), LAS.
c) the Adjudication and Settlement Board (ASB) or the
Commission Proper, for ND/NC issued by the Director of
the then LAO.

5. A request for reconsideration of an ND or NC, shall be acted

upon by:

a) the ATL and SA/AGH having jurisdiction over the agency

audited, for ND/NC issued by the ATL/SA/AGH.

b) the SA/AGH which has jurisdiction over the agency

audited, for ND/NC issued by the RCD of the then LAS.

c) the Ad-hoc Committee created under COA Office Order

No. 2009-023 if filed within the reglementary period of 15
days from the date of receipt of the ND/NC/NS by the
aggrieved party, for ND/NC issued by the then LAO
Director.

d) the ASB or CP if filed beyond the 15 day reglementary

period, for ND/NC issued by the then LAO Director

All referrals made by the General Counsel and the Directors of the Legal
Services Sector and of the Ad Hoc Committee created under COA Office Order
No. 2009-023 pursuant to the foregoing are hereby confirmed.

For guidance and strict compliance.