Rules and Regulations on Settlement of Accounts | Docs Categories | Commission on Audit

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FAQs

General

What is an Annual Audit Report?
What is the COA Audit Framework?
What are the duties of COA?
What is Commission on Audit (COA)?
How to request for copy of documents already submitted to COA Audit Team?
Can the person liable pay the disallowed amount in installments?
Are government officials claiming RATA allowed to claim reimbursement for toll fees?
What is scrap or junk value?
How is the appraised value of waste materials determined?
Why are the original documents of all National Government Agencies kept by the Commission on Audit?
How long does the Commission keep and preserve the vouchers and supporting documents?
How do we request for documents/records/reports/decisions or other information?
What are the limitation for the request for documents/records/reports/ decisions or other information?
What identification documents do I need to present when requesting for documents/records/reports/decisions or other information?
What are the prescribed fees before the release of the documents/records/reports/decisions/ or other information?
Who audits the COA?
Are audit reports public or confidential documents? Where can I find them?
I need some documents from COA. How do I get copies?
What is the highest rating COA can give to its auditee?
Does a COA Unqualified Opinion vouch an agency free from corruption?
Can COA compromise claims?
What is an Audit Query Memorandum?
What do I do when an Accountable Officer dies, is incapacitated or absconds?
What is the scope of jurisdiction of COA?
Can we get or request a copy of COA’s Audit Observation Memorandum (AOM) or Audit Query Memorandum (AQM)?
Can the Auditee ask for extension of time for submission of Annual Financial Reports to COA?
How to report for loss of accountable forms in the custody of the collecting officer?
Who can request for documents/records/reports/ decisions or other information issued by COA?
What type of documents/records/reports/ decisions or other information issued by COA can I request?
Where shall I file the accomplished Request Form?
Are there documents/records/reports/ decisions or other information issued by COA that I can request without the need to submit accomplished RF?
Are there prescribed fees when I request for documents?
When are requests for documents/records/reports/decisions and other information denied?
What is Irregular Expenditure?
What is Unnecessary Expenditure?
What is Excessive Expenditure?
What is Extravagant Expenditure?
What is Unconscionable Expenditure?
What is an Accountable Officer?
What is public sector auditing?
What is Financial Audit?
What is Performance audit?
What is Compliance audit?
What is reasonable assurance?
What is Audit Risk?
What is Audit Scope?
Is there a standard formula for appraisal?
Why does COA charge Audit Fee for its conduct of audit in the Water Districts?
What are the alternative documents for travel tickets and certificate of appearance in case of local travel?
Where can I request documents that are in the custody of COA?
Where can I secure a copy of the prescribed Request Form?
How much should I pay before the requested documents are released?
Can we disburse public funds despite pending renewal application of fidelity bond?
What is the Commission on Audit (COA)?
What is the main purpose of the COA?
What are the powers and functions of COA?
Who appoints the COA Commissioners?
Who can be audited by COA?
What is the scope of COA’s audit?
What is the process of COA’s audit?
What is a regular audit?
What happens after COA’s audit?
What are the penalties for irregularities discovered by COA?
How can the public access COA’s reports?
What is an unmodified opinion?
How to request for COA trainings or seminars for agency personnel.
Can the Commission on Audit (COA) make the documents/records/reports/decision be accessible and available to a requesting party?
What are documentary requirements in the grant for common Government Transactions?
What are the types of audits conducted by the Commission on Audit?
Who is responsible for the proper monitoring and control of the barangay budget?
Is Sangguniang Kabataan (SK) independent from the Barangay Management?
How to request for copies of documents, such as official receipts, if no longer available with the auditees?
When is the Fidelity Fund Liable?
How to Claim from the Fidelity Fund?
What is a Qualified Opinion?
What is an Adverse Opinion?
What is a Disclaimer of Opinion?
Can COA audit private entities?
What are the specific types of audit conducted by SAO?
What are the Accounting Standards used in Government Accounting?
Is there a manual or list of documentary requirements for common government transactions?
Who audits COA?
What agencies can be audited by COA?
What is/are the difference/s between Commercial Public Sector Entity (CPSE) and Non-CPSE?
What is the financial reporting framework in the preparation of FS for Commercial Public Sector Entity (CPSE)?
What is the financial reporting framework in the preparation of FS for Non-CPSE?
What specific account should be used in recording certain transactions?
Why does COA need to have copies of DVs/other financial documents of its Auditee?
What are the documentations required for common government transactions?
What are the auditing standards adopted by COA?
What do Pre-Audit and Post-Audit mean?
Does COA conduct pre-audit of government transactions?
Can COA, through the IT Audit Office (ITAO), Systems and Technical Services Sector, motu proprio conduct Information System (IS) audit?
Is there a prescribed term of Auditors assigned in an agency?
What is the timeline to submit audit evidence?
How is Intelligence Fund audited?
What is pre-audit?
Why was pre-audit lifted?
Who is the authorized approver for requests for documents under the custody of COA?
What are the prescribed fees in requests for documents under the custody of COA?
Can payment of the fees for the requests for documents/ records/reports/decisions and other information in the possession and/or custody of COA be done to the agency cashier rather than at the COA Regional Office?
What is an “Excessive” expenditure?
Should the Property Custodian be also bonded?
What is “Irregular” Expenditure?
What is an “Unnecessary” expenditure?
What is an “Extravagant” expenditure?
What is an “Unconscionable” expenditure?
What is a Misstatement?
How do I request for documents from the COA?
What is Outstanding Cheque?
What should be done in case of lost official receipt?

Government Accounting Manual

What are Property Plant and Equipment (PPE)?
What is Residual Value?
How do you measure and recognize value of PPE?
What PPE are considered semi- expendable?
What is unserviceable property?
What is an Inventory and Inspection Report of Unserviceable Property (IIRUP)?
What are the modes of disposal of unserviceable PPE?
When is the appropriate time to drop from the books the unserviceable PPE? Is it after disposal or upon preparation of the Inventory and Inspection Report of Unserviceable Property (IIRUP)?
What are semi-expendable items and how should it be recorded in the books?
Is there a manual of government accounting for national government agencies?
What are the Registries that the National Government (NG) entities need to maintain?

Human Resource

What is the maximum amount allowed for payment of registration and related fees pertaining to participation of government officials/employees in conventions, seminars, conferences, symposia and other similar gatherings conducted/ sponsored by non-government organizations or private institutions in the Philippines?

Infrastructure Projects

Who are the officials that must be included in the ROSA?
Who determines the reasonableness of the cost of infrastructure projects and matters pertaining technical evaluation?

Inventory Items

When should an Agency conduct a physical inventory count?
What are semi-expendable items and how should it be recorded in the books?
When is it appropriate to drop unserviceable PPEs from the books? Is it after disposal or upon preparation of the Inventory and Inspection Report of Unserviceable Property (IIRUP)?
What is the capitalization threshold for items of Property, Plant and Equipment?
What would be the accounting treatment to previously classified PPE amounting to P15,001 to P50,000 now classified as Semi-Expendable Property for current and prior years?

Local Council for the Protection of Children (LCPC)

What is LCPC?

Outstanding cash advances

Where and how to file request for write off for accounts receivable?
What is Request for Write-off of Dormant Receivable Accounts, Unliquidated Cash Advances, and Fund Transfers of National Government Agencies (NGAs), Local Government Units (LGUs) and Government-Owned and Controlled Corporations (GOCC)?
Where can the request write off of dormant unliquidated Cash Advances (CA) be filed?
What are the supporting documents for request for write-off of dormant CAs?
What are the remedies for the management for dormant receivables in the financial statement?
What is a dormant account?

Payment of Claims

Barangays: When is the appropriate time to claim for the money value of annual leave benefits of barangay officials?

Procurement

Where and how to request for contract review for lease contracts entered into by the agency?
How to compute the amount of liquidated damages to be imposed to the contractor/supplier?
What is the Approved Budget for the Contract (ABC)?
What is competitive bidding?
What is the prohibition on splitting of contracts?
When can a Procuring Entity stop the charging of retention money?
How is the payment of services under Job Order contract made?
Are Job Orders/Contract of Service allowed to go on official travel?
When should the agency notify the resident auditor of delivery of procured goods in case of partial delivery?
What amount of Purchase Orders/Contracts issued by the agency should be submitted to the resident auditor? When?
If the Annual Budget of the ensuing year was approved by the Local Chief Executive pending approval by the Sangguniang Panlungsod (Indicative APP), can the Bids and Awards Committee (BAC) conduct bidding for procurement of goods or infrastructure projects to be implemented in the ensuing year?
Are job order workers, contract of service workers, and consultants including barangay staff eligible to receive 13″ month bonus, mid-year bonus, and cash gift?
What is the appropriate time for a government agency to inform COA about deliveries of goods?
May the local government units (LGUs) adopt the guidelines set forth under DBM CSC & COA Joint Circular No. 1, Series of 2017, in terms of availing the services of job order (JO) workers and those under contract of services (COS)?
For National Government Agencies (NGAs) and GOCCs, is COA’s written concurrence still required prior to the engagement of private lawyers or legal consultants?
What law governs the rules on government procurement?

Programs/Projects/Activities

Pending the result of the review of barangay budget for the ensuing year by the Sangguniang Panlungsod, can the Barangay already implement program, projects and activities (PPAs) indicated in the budget?
How is the Report on Publicized Programs, Projects and Activities of Government Agencies prepared?
Who conducts audits of foreign-assisted projects (FAPs)?

Property, Plant and Equipment

What are Property Plant and Equipment (PPE)?
How do you measure and recognize value of PPE?
What PPE are considered semi- expendable?
What is unserviceable property?
What is an Inventory and Inspection Report of Unserviceable Property (IIRUP)?
What is an Inventory and Inspection Report of Unserviceable Semi-expendable Property (IIRUSP)?
What are the modes of disposal of unserviceable PPE?
When is the appropriate time to drop from the books the unserviceable PPE? Is it after disposal or upon preparation of the Inventory and Inspection Report of Unserviceable Property (IIRUP)?
When is an accountable officer liable for the loss or damage of property under his/her custody?
Is COA Circular No. 89-296 on Property Disposal applicable to agencies holding foreclosed assets?
Is it necessary to hire an appraiser for the appraisal of unserviceable properties?
What are the requirements for the request for relief of property/money accountability?
How is the appraised value of the waste materials determined?
Are we going to apply the same disposal procedures for the salvage materials from demolished/repaired buildings?
If the property has already exceeded its useful life, will this be automatically subjected to disposal? How long, in terms of years, can a vehicle be disposed of, even if still serviceable?
How frequent should the agency appraise and dispose of unserviceable assets? To facilitate the volume of property, is it possible to do disposal of property quarterly? Can we dispose that equipment which were damaged by earthquakes acquired 2 years ago?
What is the consequence when an employee made an illegal payment or disposition of public funds upon the instruction of the head of the agency?
What is the remedy if an accountable officer disagrees with a specific transaction?
What should an accountable officer do when he/she loses a government owned property/asset of his assigned Local Government Agency?
What are the procedures in derecognizing non-existing or missing PPEs?
What should the agency do for PPE items found during the physical count but not recorded in the books?
What are semi-expendable items and how should it be recorded in the books?
Can the agency dispose of properties not recorded in the books but physically present and currently in the agency’s custody?
Regarding the cleansing of PPE, what are the remedies for the management for the unrecociled items in PPE?
What is the procedure for the Disposal of properties and other assets owned by the Local Government Units?
What are applicable COA guidelines on the disposal of properties of LGUs?
Who may file the Request Relief from Accountability due to fortuitous events or natural calamities, or due to acts of man; theft, robbery, arson, etc.?
Who will decide on the request?
What is the effect of Relief from Accountability by COA?
What is one time cleansing of PPE accounts?
What is the capitalization threshold for items of Property, Plant and Equipment?
What would be the accounting treatment to previously classified PPE amounting to P15,001 to P50,000 now classified as Semi-Expendable Property for current and prior years?
Are works of art such as paintings, the value of which appreciate or increase through time, be classified as semi-expendable property?
What is the reglementary period in filing a notice of loss to the COA auditor as a requirement for the request for relief from property accountability?
How much is the filing fee for a request for relief from money or property accountability?
What are the types of disposals of unserviceable properties and its step by step procedures?
What are the requirements for the disposal of unserviceable properties?
What are the requirements for the disposal of unserviceable properties by way of demolition?
Is it allowed that the unserviceable properties without value be transferred to any individual connected with the agency instead of destroying or throwing them?
Whose appraised value must prevail? That of the agency or the COA?
What is Waste Materials Report (WMR)?
What will be the recognition value of donated properties?
What are the property records to be maintained by the Chief Accountant?
What is the frequency of taking physical inventory of supplies or property?
When should the inventory report of Property plant and equipment be submitted?
What are considered as Semi-Expandable Property?
How to de-recognize non-existing/missing PPEs without available record of accountability?

Reimbursement of expenses

What is Certification of Expenses Not Requiring Receipts/Reimbursement of Expense Receipt and when to use it?
What is the allowed reimbursable fare rate for employees using private vehicles during official travels?
What is the maximum amount of payment allowed without OR/Invoice?
What is the difference between Certification of Expenses Not Requiring Receipts (CENRR) and Reimbursement Expense Receipt (RER)?

Reporting

What is an Inventory and Inspection Report of Unserviceable Property (IIRUP)?
When should the inventory report be submitted to COA?
How to report for loss of accountable forms in the custody of the collecting officer?
What are the documentary requirements in requesting for write-off of dormant accounts receivables, unliquidated cash advances and fund transfers?
What is the basis of submission of documents to COA?
What are the supporting documents for request for write-off of dormant CAs?
Does COA allow the write-off of dormant receivables arising from loans?
When do management /auditee record in the book of accounts the disallowance and/or charge as a receivable?
What is the role of COA Auditors in appearing before the Court of Justice?
What are the required budget and financial accountability reports (BFARs) to be submitted to the Department of Budget and Management (DBM) and the Commission on Audit (COA)?
When are the deadlines for the submission of the BFARs?
What compose a complete set of Financial Statements (FSs)?
When are the deadlines for the submission of Financial Statements?
When is the submission of Bank Reconciliation Statement (BRS)?
What is write-off of dormant accounts?
What is the updated COA Circular on the guidelines for writing-off dormant receivables, advances, and fund transfers?
What is Waste Materials Report (WMR)?
What are the inventory reports to be prepared by the auditee and when is the deadline for the submission of such reports to the COA?
What is Bank Reconciliation Statement?
Example of reconciling item?
How to report waste of public funds of Local Government?
How do you respond to an Audit Observation Memorandum?

Revenue

When should the mother barangay transfer the 10% share of the general fund to the Sangguniang Kabataan Fund?

Rules and Regulations on Settlement of Accounts

What is disallowance?
What is an Audit Observation Memorandum?
In case there are several persons liable in a Notice of Disallowance, and some were already retired or separated from the service, could those who are still connected with the Agency be directed to settle the liability?
How do we settle a Notice of Disallowance (ND)?
Who is liable to pay a disallowance?
Is a Notice of Disallowance final and executory?
Is the issuance of NFD proper even if there is pending request for authority to settle through installment payment?
For Notices of Disallowance which have become final and which were already issued with Notice of Finality of Decision (NFD) and COA Order of Execution (COE), what happens if the COE was not complied with?
Who will settle and how will a Notice of Suspension be settled?
What happens if Notice of Suspension is not settled?
What will happen to the Notice of Suspension (NS) if not settled by the persons responsible thereof?
How to settle a Notice of Suspension?
What is suspension?
Can a person liable under a Notice of Disallowance pay the amount of his liability in installment?
Who can request for installment payments of liabilities under Notices of Disallowance?
Where to file an appeal from a Decision of a COA Auditor?
In case one of the persons liable had perished when a disallowance was issued, what would happen to the Notice of Disallowance (ND) issued by the Audit Team when there is no indication that a claim was filed against the estate of the deceased?
Can private individuals be served an ND?
What is a Notice of Finality of Decision (NFD)?
Who issues NFD?
What is a COA Order of Execution (COE)?
When and where can I file an Appeal from ND?
Where and when can I file a motion for reconsideration for ND/NC?
What is the timing of issuance of AOM and Management reply?

Settlement of NS/ND/NC

Who will settle and how will a Notice of Suspension be settled?
How to settle a Notice of Suspension?
What is the maximum number of monthly installment payments shall be allowed in the settlement for disallowance?
What to do when the deduction for monthly payment for the settlement of disallowances exceeds the allowable deduction to maintain minimum take home pay requirement?
Can installment payments for settlement of disallowances be allowed when the person liable retires, resigns, or is otherwise separated from the service?
What is the duration of settlement of NC?
We have a former employee who retired from service (fifteen) 15 years ago but has an unsettled disallowance. Can the receivable from this retired employee be written-off from the books since its collectability could no longer be ascertained.

Status of audit suspensions, disallowances and charges

What is a Statement of Audit Suspensions, Disallowances and Charges (SASDC)?

Uncategorized

What is a Management Letter?
How is money claim against the government initiated?
Who has jurisdiction over money claim against the government?
What are the contents of a petition for money claim?
If I do not agree with the Notice of Disallowance issued by the Auditor, what should I do?
Is there a period by which to file an appeal?
How to file an Appeal?
If I do not agree with the decision of the director on my appeal, what should I do?
What should be the contents of Petition for Review?
Is there a period by which to file a Petition for Review?
Where can I report those corrupt practices in government transactions that came to my attention?
Does COA audit confidential funds?
What disbursements can be disallowed by COA?
Is a Credit Notice still needed prior to the liquidation of funds transferred to an Implementing Agency?
Who reviews the Decisions of COA?
What types of external audit services are being performed by COA?
How much shall be paid when filing an appeal in the Commission on Audit?
How long can we file for Petition for Certiorari before the Supreme Court (SC) for any decisions/resolutions issued by the Commission on Audit?
How to file complaints or request for fraud audit/investigation on government transactions tainted with fraud or indicative of fraud before the Commission on Audit?
Where to file money claims against a government agency?
What is Money Claim?
Where can I file Money Claims?
Where can I file Request for Write-off of Dormant Accounts?
How are appeals taken?
How much are the appeal fees?
Where to pay the fees?
Are Motion for Reconsideration Allowed to be submitted to the Regional Director?
What is the effect of non-submission of Request for Relief of Accountability on the loss of properties due to fire, theft or force majeure within the prescribed period allowed by law?
What is the prescribed period allowed by law for the submission of Request for Relief of Accountability when there is loss of Government Property due to theft, fire and force majeure to be considered valid?
What is Cash Examination?
What is Cash Examination Report (CER)?
How frequent and as to when are we required to request for conduct of Cash Examination?
What is Cash Shortage?
In case of cash shortage, who shall file the necessary case?
What is Cash Overage?
What are Dormant Receivable Accounts?
What are Dormant Unliquidated Cash Advances?
What are Dormant Unliquidated Fund Transfers?
What are the attachments needed for the disbursement of diesel expenses for the agency’s issued government vehicle?
What are the documentary requirements for request for relief from property accountability?
Where do I file a money claim?
What are the requirements for filing a money claim?
How to request for fraud audit?
What is the remedy for a lost money or property?
What is Request for Relief from Accountability?
Where to request for Relief from Accountability?
How much is the filing fee for request for relief from accountability?
What are the conditions in which a cash examination is deemed mandatory?
What happens after the conduct of a cash examination?
What is Citizen’s Participatory Audit (CPA)?
What record shall be maintained by the CCA in monitoring and control of the duly approved barangay appropriations?
What is Inter-Agency Transferred Fund?
Initially, what is the procedure that the agencies need to conduct in the event of a fund transfer between agencies?
How will the agencies account for the transfer of fund?
What are the necessary supporting documents that the Source Agency must provide in case there is an Inter-Agency Transferred Fund?
What are the documents required for the implementation of the project and the liquidation of the funds transferred to the implementing agency?
What are the projects that cannot be carried out with the Inter-Agency Transferred funds?
In case of an unspent balance or excess amount, what are the documents needed to transfer the said fund from the Trust fund to the General fund?
Where should a request to pay in installments be submitted or filed?
What is Quick Response Fund (QRF)?
If I intend to file an appeal on a disallowance issued against me, how can I file such appeal when I am living in the province and have difficulty in accessing Regional Offices of this Commission?
How can I pay for the filing fee of an appeal on a disallowance issued against me?
Can citizens participate in the audit being done by the Commission on Audit (COA)?
Where can I file complaints, requests and reports on allegations of fraud, waste or mismanagement of public funds?
Who can file for a Request for Write-Off of Dormant Accounts?
What is/are the remedies if a party is served a Notice of Disallowance (ND)?
What are the different audit services offered by the COA?
How does the COA perform its auditorial function?
As a member of the Public, how could I participate in the audit of Government Funds?
Can Acknowledgment Receipt be accepted as proof of payment of supplies/services from suppliers instead of OR?
What do the audit opinion rendered by COA imply?
Is there a website where the COA findings and Audit Reports are posted?
In case of several payees, as in the case of a disallowed payroll, what must the accountant of the agency do upon the receipt of Notice of Disallowance (ND)?
When is the Auditors Decision Final?
Whenever the last day of service of NS, ND/NC falls on a weekend or holiday, shall such service be moved? When?
Who has the power to summon the parties to a case brought before the Commission for resolution, issue subpoena and subpoena duces tecum, administer oaths, and otherwise take testimony in any investigation or inquiry on any matter within the jurisdiction of the Commission?
What are the types of money claims that COA can take cognizance of?
What is the form of Pleadings?
What is the mode of filing?
Where to pay filing fee?
How much is the filing fee when pleadings, motions, appeal and other petitions are filed before COA?
What are the cases that necessitate the payment of a filing fee—a petition or appeal filed before an adjudicating body of the Commission?
What are the effects of non-payment of the filing fee?
What to do when the person liable that retires, resigns, or otherwise separated from the service has an outstanding balance after extinguishing his/her remaining salary, accrued leave credits and other separation benefits?
Where can the public file a complaint against erring COA employees?
How to send a feedback on the services rendered by COA?
How to file a complaint with COA?
How are complaints/feedback processed?
How feedback is processed?
What is a management letter?
Is a collection receipt acceptable to COA?
What is a dishonored check?
What is a Notice of Dishonored Checks (NDC)?
What is condonation of receivables?
What will I do if I receive a ND from COA?
Can the decisions of the Director who has jurisdiction over the agency under audit be appealed?
Are decisions of the Commission Proper final and executory?
What is the proper mode of appeal in relation to COA Decision (CP Decision)?
What happens if we fail to file an appeal from the ND within the six-month reglementary period?
What is the Annual Financial Report (AFR) for?
Do all accounts have to be audited by COA?
What are the COA rules on the grant and liquidation of cash advances for payment of wages to Job Order workers?
Why are some Water Districts audited every two years only?
Where can we submit our queries, complaints and requests to COA?
What is COA Audit Report?

Unpaid authorized personnel benefits

What is the purpose of the Status Report on Prior Years’ Unpaid Authorized Personnel Benefits?

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Frequently Asked Questions
Rules and Regulations on Settlement of Accounts

Rules and Regulations on Settlement of Accounts

What is disallowance?
What is an Audit Observation Memorandum?
In case there are several persons liable in a Notice of Disallowance, and some were already retired or separated from the service, could those who are still connected with the Agency be directed to settle the liability?
How do we settle a Notice of Disallowance (ND)?
Who is liable to pay a disallowance?
Is a Notice of Disallowance final and executory?
Is the issuance of NFD proper even if there is pending request for authority to settle through installment payment?
For Notices of Disallowance which have become final and which were already issued with Notice of Finality of Decision (NFD) and COA Order of Execution (COE), what happens if the COE was not complied with?
Who will settle and how will a Notice of Suspension be settled?
What happens if Notice of Suspension is not settled?
What will happen to the Notice of Suspension (NS) if not settled by the persons responsible thereof?
How to settle a Notice of Suspension?
What is suspension?
Can a person liable under a Notice of Disallowance pay the amount of his liability in installment?
Who can request for installment payments of liabilities under Notices of Disallowance?
Where to file an appeal from a Decision of a COA Auditor?
In case one of the persons liable had perished when a disallowance was issued, what would happen to the Notice of Disallowance (ND) issued by the Audit Team when there is no indication that a claim was filed against the estate of the deceased?
Can private individuals be served an ND?
What is a Notice of Finality of Decision (NFD)?
Who issues NFD?
What is a COA Order of Execution (COE)?
When and where can I file an Appeal from ND?
Where and when can I file a motion for reconsideration for ND/NC?
What is the timing of issuance of AOM and Management reply?

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