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MEMORANDUM .

No.: ~0\ <; - C· v,~)


Date: i"'··, ·
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TO All Assistant Commissioners, Directors, Officers-in-Charge,


Supervising Auditors, Audit Team Leaders, Audit Team
Members, and all Others Concerned

SUBJECT: Enforcement and Monitoring of Final and Executory


Decisions of this Commission

Pursuant to Goal B of the Revised COA Strategic Plan 2016-2022 under COA Office
Order No. 2018-080 dated January 23, 2018, there is need to: "Enhance the Discharge of
Adjudication and Investigatory Functions" of this Commission. One of the objectives of said
goal under Goal B.3 is to: "Strengthen enforcement and monitoring of decisions on audit
disallowances and charges. " Part of the initiatives to achieve this objective pertains to B.3.a:
"Establish and implement a centralized and automated system of monitoring final and
executory decisions on audit disallowances and charges from the level of the auditor, of the
director, ofthe Commission Proper and of the Supreme Court. "

This initiative expands the on-going project of the Prosecution and Litigation Office
(PLO) and the Information and Technology Office (ITO) to develop a holistic program to
automate the monitoring and enforcement of fmal and executory decisions of this
Commission at the level of the Audit Group, Director and the Commission Proper. The
desired outcomes of this initiative are: (i) to establish an efficient and effective monitoring
and reporting system on fmal and executory decisions at different adjudication levels of this
Commission; and (ii) to improve the recovery and settlement of liabilities of persons liable
for the suspensions, disallowances and charges.

Preparatory to pilot-testing and full implementation of the automated program, there


is need to put in place a manual system of monitoring and enforcing decisions that become
final and executory at different adjudication levels of this Commission for which they are
responsible for. In this regard, the concerned Audit Group and Cluster/Office and the Legal
Services Sector (LSS) for decisions of the Commission Proper shall comply with the
following guidelines:

1. The Audit Groups, Clusters/Offices and the Office of the General Counsel
(OGC), LSS, through the PLO, shall make an inventory of final and executory
decisions in the exercise of their adjudicatory function within their respective
jurisdiction, based on their record of decisions.

2. They shall ensure that appropriate Notice of Finality of Decision (NFD) and
COA Order of Execution (COE) arc timely issued and properly served to the
persons held responsible/liable on decisions pertaining to audit suspensions,
disallowances, charges in accordance with the 2009 Rules and Regulations on
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Settlement of Accow1ts (RRSA), and other audit actions pursuant to existing
rules and regulations.

3. The concerned Audit Team Leaders and Supervising Auditors of Audit


Groups shall submit to their respective Directors on or before the 5th of the
ensuring month after the end of the semester the Audit Group Report on
Enforcement and Monitoring of Final and Executory Decisions, Annex A
hereof.

4. The concerned Directors shall submit to their respective Sector Heads on or


before 101h of the ensuing month after the end of the semester the
Cluster/Office Report on Enforcement and Monitoring of Final and Executory
Decisions of the Audit Teams, Annex B hereof.

5. The concerned Sector Heads shall monitor the enforcement of final and
executory decisions of the Clusters/Offices under their jurisdiction, maintain a
consolidated Statement of Audit Suspensions, Disallowances and Charges
(SASDC), and submit to the Conunission Proper on or before the 15111 day of
the ensuring month after the end of the semester the Sectoral Repmt of
Enforcement and Monitoring of Final and Executory Decisions of the
Cluster/Office, Annex C hereof.

6. The OGC, LSS, through the PLO, shall submit to the Commission Proper on
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or before the 15 day of the ensuring month after the end of the semester the
Report on Enforcement and Monitoring of Final and Executory Decisions of
the Commission Proper, Annex D hereof.

7. The OGC, LSS, through the PLO, shall prepare a semestral Status Report on
the Enforcement of Final and Executory Decisions of the Commission Proper,
Annex E hereof, which shall be forwarded to the concerned Sectors on or
before the 1Oth of the ensuring month after the end of the semester for
updating on the status of settlement of liabilities, if any.

8. The foregoing manual semestral monitoring and reporting system of final and
executory decisions (Annexes A to E) shall be maintained regularly and
consistently until the automated program is fully operational and efficiently
running. Appropriate policy issuance shall be issued accordingly for the pilot-
testing and full implementation of the automated program.

9. All concerned adjudicating officials/offices shall maintain separate filing of


all COEs issued and received by agency officials/persons liable together with
complete supporting documents cited therein, including digitization to
facilitate the monitoring and rep01ting of status of implementation, and cross
referencing for regular updates.

10. The COE files shall be part of the mandatory turnover of reports by the
outgoing audit teams/officials to the incoming audit teams/officials in ~~ase of
reshuffling, separation from t he service or other personnel movement.

11 . This Memorandum supersedes COA Memorandum No. 2009-084 dated


November 16, 2009 re: Enforcement of COA Disallowances and Charges.
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12. The General Counsel and Champion of Goal B shall ensure the proper
implementation of this Memorandtun.

For compliance of all concerned. ,·


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MICHAEL G. AGUINALDO
Chairperson

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