revised rules of procedure

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RULE I INTRODUCTORY PROVISIONS Section 1. Title. - These rules shall be known and cited as the "2009 Revised Rules of Procedure of the Commission on Audit." Section 2. Applicability. - These Rules shall govern the pleadings and practice in the Commission on Audit in all matters, actions and proceedings originally acted upon by or appealed to it in the exercise of its quasi-judicial function, including administrative cases. Section 3. Construction. - These Rules shall be liberally construed in order to effectively carry out the power, authority and duty of the Commission on Audit as vested upon it by the Constitution and the existing laws, and to achieve just, timely and inexpensive determination and disposition of any matter or case before it. Section 4. Meaning of Words. - Whenever used in these Rules, the words or terms below shall have the meaning indicated: a. Accounts - the bookkeeping records, including journals, ledgers, vouchers, and other supporting papers; a detailed statement of items of debits and credits b. Adjudication and Settlement Board (ASB) – a body composed of Assistant Commissioners authorized to exercise adjudication functions c. Appeal – the process of elevating to a higher authority as provided in these Rules any decision order or ruling of the Commission or any of its duly authorized representatives d. Appellant - the party who appeals the final order or decision of the Auditor, Director or the Adjudication and Settlement Board (ASB)

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RULE IINTRODUCTORY PROVISIONSSection 1. Title. - These rules shall be known and cited as the "2009 Revised Rules of Procedure of the Coission on !udit."Section 2. Applicability. - These Rules shall "overn the #leadin"s and #ractice in the Coission on !udit in all atters$ actions and #roceedin"s ori"inall% acted u#on b% or a##ealed to it in the e&ercise of its 'uasi-(udicial function$ includin" adinistrative cases.Section ). Construction. - These Rules shall be liberall% construed in order to effectivel% carr% out the #ower$ authorit% and dut% of the Coission on !udit as vested u#on it b% the Constitution and the e&istin" laws$ and to achieve (ust$ tiel% and ineensive deterination and dis#osition of an% atter or case before it.Section *. Meaning of Words. - +henever used in these Rules$ the words or ters below shall have the eanin" indicated,a. !ccounts - the bookkee#in" records$ includin" (ournals$ led"ers$ vouchers$and other su##ortin" #a#ers- a detailed stateent of ites of debits and credits b. !d(udication and Settleent .oard /!S.0 1 a bod% co#osed of !ssistantCoissioners authori2ed to e&ercise ad(udication functions c. !##eal 1 the #rocess of elevatin" to a hi"her authorit% as #rovided in theseRules an% decision order or rulin" of the Coission or an% of its dul% authori2ed re#resentatives d. !##ellant - the #art% who a##eals the final order or decision of the !uditor$ 3irector or the !d(udication and Settleent .oard /!S.0 e. !##ellee - the !uditor$ 3irector$ or !S. whose order or decision is the sub(ect of the a##eal f. !uditor - the head of an auditin" unit$ "rou#$ or tea of the Coission on !udit ". Chairan - the Chairan of the Coission on !udit or Presidin" 4fficer of the Coission Pro#er h. Char"e - inclusion or addition to an accountabilit% #ertainin" to the assessent$ a##raisal or collection of revenues$ recei#ts and other incoessuch as those arisin" fro under-a##raisal$ under-assessent or under-collection i. C4! 4rder of 5&ecution /C450 1 a written instruction to withhold #a%ent of salar% and other one% due to #ersons liable$ for the settleent of their liabilit% (. Coission - the Coission on !udit k. Coission Pro#er /CP0 - the Chairan and the two Coissioners. 6n case an% eber of the CP has not been a##ointed and assued his functions$ the incubent ebers shall be deeed the CP l. Coissioner - a Coissioner of the Coission on !udit . 3irector - the head of a Central 4ffice !udit Cluster in the 7ational$ 8ocalor Cor#orate Sector$ or of a Re"ional 4ffice of the Coission n. 3isallowance - the disa##roval in audit of a transaction$ either in whole or in #art. The ter a##lies to the audit of disburseents as distin"uished fro "char"e" which a##lies to the audit of revenues9 recei#ts o. :overnent a"enc% or a"enc% of the "overnent or a"enc% - an% de#artent$ bureau or office of the 7ational :overnent$ or an% of its branches and instruentalities or an% local "overnent unit$ as well as an% "overnent-owned or controlled cor#oration$ includin" its subsidiaries$ or other self-"overnin" board or coission of the "overnent #. 6nterlocutor% order - an order issued b% the Coission Pro#er or an% of its ;ebers$ other than the final decision '. ;eber - the Chairan or a Coissioner r. ;one% clai - a deand for #a%ent of a su of one%$ reiburseent or co#ensation arisin" fro law$ or contract due fro or owin" to a "overnent a"enc%- s. 7otice of