WHEREAS, recent developments in government operations and transactions necessitate the need to revisit existing policies and rules of this Commission to keep abreast with the demands of good governance on public accountability, transparency, efficiency and effectiveness of government programs and projects as mandated by the pertinent provisions of the 1987 Constitution and Presidential Decree No. 1445, the State Audit Code of the Philippines;

WHEREAS, the present leadership of this Commission identifies seven (7) major areas of concern to concretize the desirable changes in existing policies and rules that would be attuned to the present and future undertakings of government through more effective, efficient and economic audit services, and in keeping with its theme: "Increased Vigilance Against Fraud, Waste and Abuse";

WHEREAS, Section 6, Article IX-A of the 1987 Constitution authorizes this Commission to promulgate its own rules concerning pleadings and practice before it or any of its offices;

WHEREAS, Section 2, Article IX-D thereof vests this Commission: [1] the power, authority, and duty to examine, audit, and settle accounts pertaining to the revenue and receipts of, and expenditures or uses of funds and property, owned or held in trust by, or pertaining to, the Government; [2] to keep the general accounts of the Government and preserve the vouchers and other supporting papers pertaining thereto; [3] the exclusive authority to define the scope of its audit and examination, establish the techniques and methods required therefore; and [4] to promulgate accounting and auditing rules and regulations;

WHEREAS, the Special Provisions applicable to all Constitutional Offices enjoying fiscal autonomy, embodied annually in the General Appropriations Act, provide that "the Constitutional Commissions x x x are authorized to formulate and implement the organizational structures of their respective offices x x x make adjustments in the personal services itemization including, but not limited to, x x x creation of new positions in their respective offices";

WHEREFORE, premises considered the Commission Proper (CP) resolves, as it is hereby resolved, to restudy the following policy issues with the proposed action plan and strategy, timeline for implementation, and officials who will be in-charge thereof:

Be it resolved further that the proposed policy issuances resulting from the restudy shall be submitted to and reviewed by the Assistant Commissioners' Group before their submission to the CP on the scheduled dates.

This Resolution shall take effect immediately.