basis of coa's jurisdiction over money claims
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COA over Money ClaimsTRANSCRIPT
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Section 26. of PD 1445
General jurisdiction. The authority and powers of the Commission shall extend to andcomprehend all matters relating to auditing procedures, systems and controls, the keeping ofthe general accounts of the Government, the preservation of vouchers pertaining thereto for aperiod of ten years, the examination and inspection of the books, records, and papers relating to
those accounts; and the audit and settlement of the accounts of all persons respecting funds orproperty received or held by them in an accountable capacity, as well as the examination, audit,and settlement of all debts and claims of any sort due from or owing to the Governmentor any of its subdivisions agencies and instrumentalities. The said jurisdiction extends toall government-owned or controlled corporations, including their subsidiaries, and other self-governing boards, commissions, or agencies of the Government, and as herein prescribed,including non-governmental entities subsidied by the government, those funded by donationsthrough the government, those re!uired to pay levies or government share, and those for whichthe government has put up a counterpart fund or those partly funded by the government"
Section 2 of the 1!"# $onstitution
Section 2.
#" The Commission on $udit shall have the power, authority, and duty to examine, audit,and settle all accounts %ertaining to the revenue and recei%ts of and e&%endituresor uses of funds and %ro%erty owned or held in trust by or %ertaining to theGovernment, or any of its subdivisions, agencies, or instrumentalities, includinggovernment-owned or controlled corporations with original charters, and on a post- auditbasis%
a" constitutional bodies, commissions and offices that have been granted fiscal
autonomy under this Constitution;
b" autonomous state colleges and universities;
c" other government-owned or controlled corporations and their subsidiaries; and
d" such non-governmental entities receiving subsidy or e!uity, directly or indirectly,from or through the Government, which are re!uired by law or the grantinginstitution to submit to such audit as a condition of subsidy or e!uity" &owever,where the internal control system of the audited agencies is inade!uate, theCommission may adopt such measures, including temporary or special pre-audit,as are necessary and appropriate to correct the deficiencies" 't shall keep the
general accounts of the Government and, for such period as may be provided bylaw, preserve the vouchers and other supporting papers pertaining thereto"
(" The Commission shall have exclusive authority, subject to the limitations in this $rticle, todefine the scope of its audit and examination, establish the techni!ues and methodsre!uired therefor, and promulgate accounting and auditing rules and regulations,including those for the prevention and disallowance of irregular, unnecessary, excessive,extravagant, or unconscionable expenditures or uses of government funds andproperties"
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7/17/2019 Basis of COA's Jurisdiction Over Money Claims
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)ection #" Original Jurisdiction. - The Commission *roper shall have original jurisdiction over%a+ money claim against the Government; b+ re!uest for concurrence in the hiring of legalretainers by government agency; c+ write off of unli!uidated cash advances and dormantaccounts receivable in amounts exceeding one million pesos *#,,"+; d+ re!uest for relief from accountability for loses due to acts of man, i"e" theft, robbery, arson, etc, in amountsin excess of .ive /illion pesos *0,,"+"
)ection (" Money claim. - $ money claim against the government shall be filed directly with theCommission )ecretary in accordance with the following%
a" Petition. - $ claimant for money against the Government, whose claim iscogniable by the Commission *roper, may file a petition" The party seekingrelief shall be referred to as 1*etitioner1 and the government agency or instrumentality against whom a claim is directed shall be referred to as12espondent1" The petition shall also be assigned a docket number as providedin these 2ules"
b" Contents of Petition. - The petition shall contain the personal circumstances or juridical personality of the petitioner, a concise statement of the ultimate factsconstituting his cause of action, a citation of the law and jurisprudence upon
which the petition is based and the relief sought" The petition shall beaccompanied by certified true copies of documents referred therein and other relevant supporting papers"
c" Filing of Petition. - The petition shall be filed with the Commission )ecretary, acopy of which shall be served on the respondent" *roof of service of the petitionon the respondent together with proof of the payment of filing fee shall beattached to the petition"
d" Order to Answer. - 3pon the receipt of the petition, the Commission )ecretaryshall issue an 4rder re!uiring respondent to answer the petition within fifteen#0+ days from receipt thereof"
e" Answer. - 5ithin fifteen #0+ days from receipt of the said 4rder, the respondentshall file with the Commission )ecretary an $nswer to the petition" The answer shall be accompanied by certified true copies of documents referred to thereintogether with other supporting papers" The answer shall a+ point outinsufficiencies or inaccuracies in the petitioner6s statement of facts and issuesand b+ state the reasons why the petition should be denied or dismissed or
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granted" Copy of the answer shall be served on the petitioner and the proof of service thereof shall be attached to the answer"
f" Reply. - *etitioner may file a 2eply, copy furnished the respondent, within fifteen#0+ days from receipt of the $nswer"
g" Comment by Concerned Offices. - /oney claims, except court-adjudicatedclaims, shall first be assigned by the Commission )ecretary to the appropriateCentral or 2egional 4ffice, for comment and recommendation prior to referral tothe 7egal )ervices )ector for preparation of the decision and formal deliberationby the Commission *roper"
)ection 8" Hiring of Legal Retainer. - $ re!uest for concurrence of the Commission in the hiringof legal retainer shall be filed with the 4ffice of the General Counsel who shall evaluate thesame and issue the written concurrence or denial thereof in behalf of the Commission" $ re!uestfor reconsideration or appeal therefrom shall be cogniable by the Commission *roper"
)ection 9" Oter Cases. - 2e!uests for write off of accounts receivable or unli!uidated cashadvances exceeding *# million; or relief from accountability for acts of man such as robbery,theft, arson in excess of *0 million; or approval of private sale of government property; or other matters within the original jurisdiction of the C*, shall be filed with the Commission )ecretary"The Commission )ecretary shall refer the case to the Central:2egional 4ffice concerned for comment and recommendation and thereafter to the 7egal )ervices )ector, for preparation of the draft decision for consideration of the Commission *roper"