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The Auditor, as a representative of the

Commission, may issue ND or NC and

copies thereof shall be distributed to
the following:
a. Orig Copy - Head of Agency
b. Duplicate copy - to the Auditor
for his record
c. other copies - to the agency
officialsdirectly affected

An aggrieved party may :

Appeal to the Director

No Appeal
within 6 months after the
receipt of the ND/NC

the running of the period the decision of the

to appeal stops upon the Auditor shall
receipt by the Director of become final upon
the Appeal Memorandum expiration of 6
(AM) and shall resume to months from the
run upon receipt by the date of receipt
appellant of the thereof
Director's decision

5 days from the receipt

of the AM, the director
shall order the Auditor to
submit an answer. The
Auditor shall comply with
the order within 15 days
from receipt thereof.

the Director shall render

his decision on the case
within 15 days after the
submission of the
complete documents

As per COA resolution no.

2012-001, All the appeals
from the Decisions of the
Directors and all cases
presently under the
jurisdiction of ASB shall
be filed with the CP and
all cases pending with the
ASB as of March 2012
shall be forwarded to the
CP for decision.

the party aggrieved by a

decision of the Director
may appeal to the CP
within 5 days from the
receipt of the petition for
review, the Commission
Secretary (CS) shall issue
an Order requiring the
director to file his Answer
to the Petition and
transmit the entire
records of the case to the
CS (includes appeal cases
from Regional Offices)

within 15 days from the

receipt of the Order to
Answer, the Director
shall submit his Answer
to the CS together with
the records of the case. A
copy of the Answer shall
also be served on the

The Petitioner may file

his Reply with the CS
within 15 days from the
receipt of the Answer

*The CS shall refer the case to

the Legal Services Sector (LSS)
within 5 days from the receipt
of the complete records of
the case from the Director
concerned, as well as the
Reply of the Petitioner or in
case of no Reply is filed, upon
expiration of the period to In case of Money Claim filed directly
reply. with the CP, CS shall refer the
*The LSS shall prepare a draft complete records to the Director of the
decision, resolution or appropriate office in the
recommendation which shall Central/Regional Office who shall,
be forwarded to the CS within within fifteen (15) days from receipt
15 days from the receipt of thereof, submit his comment and
the complete records of the recommendation to the Commission
case. Secretary.
*the Secretary of the
Commission shall issue a
Notice to the parties
informing them of the
Resolution of the CP within 5
days from the time the
relevant Minutes of the
Meeting of the CP are signed

The CP shall decide

within 60 days from the
date it is submitted for
A decision or resolution
of the decission upon any
matter within its
jurisdiction shall become
final and executory after
the lapse of 30 days from
notice of decision or

Any decision, order or

resolution of the
The MR may be filed within
Commission may be
30 days from the notice of If no appeal is filed within the time
brought to the SC on
decision or resolution. Only 1 provided in these rules, the decision of
certiorari by the
MR of a decision of the the Commission shall become final and
aggrieved party and shall
Commission shall be executory.
not implement the
decision unless the SC
otherwise provide

MR must be limited only on the following grounds:
1. the evidence presented is not sufficient to justify the decion; or
2. the decision is contrary to law