COMMISSION ON AUDIT MEMORANDUM NO. 2000-103
September 18, 2000
TO                  : All COA Assistant Commissioners, COA Directors of Central and Regional Offices, Heads of Auditing Units/Teams and All Others Concerned.
SUBJECT         : Executive Order No. 279 dated August 14, 2000 entitled "Providing for the Travelling and Incidental Expenses of Private Individuals Relative to the Prosecution of Cases Where the Government is a Party Litigant."
Enclosed is a copy of Executive Order No. 279 dated August 14, 2000, treating on the above
For your information and guidance.
(Sgd.) CELSO D. GAŅGAN
EXECUTIVE ORDER NO. 279
PROVIDING FOR THE TRAVELLING AND INCIDENTAL EXPENSES OF PRIVATE
INDIVIDUALS RELATIVE TO THE PROSECUTION OF CASES WHERE THE
GOVERNMENT IS A PARTY LITIGANT
WHEREAS, experience has shown that some of the witnesses involved in government cases
are private individuals or are government officials/personnel who have already retired or left
the government service during the pendency of such cases or even before the filing of
necessary charges against erring officials/employees;
WHEREAS, the issue as to who will shoulder the travelling and other incidental expenses of
these private individuals or of retired/resigned witnesses (who, in the meantime, have also
become private citizens) relative to the prosecution of the cases comes to the fore;
WHEREAS, there is a need to provide guidelines for the provision of travelling and incidental
expenses of these individuals whose testimony in court is material and indispensable.
NOW, THEREFORE, I, JOSEPH EJERCITO ESTRADA, President of the Republic of the
Philippines, by virtue of the powers vested in me by law, do hereby order:
SECTION 1. Coverage. - This Executive Order shall apply to all private individuals including
retired government personnel or those who have left the government service for other
reasons but whose testimony in court is material and indispensable for the prosecution of
cases where the Government is a party litigant.
SEC. 2. Travelling and incidental expenses of private individuals as witnesses for the
Government. - Necessary travel expenses, including actual and necessary expenses for
subsistence may be allowed for witnesses for the Government whose testimony in the courts
of justice is considered material and indispensable in the trial of any case, whether
administrative, civil, or criminal. These shall be charged against the funds of the Ombudsman
or of the agency concerned for former agency personnel, or of the Commission on Audit in
the case of former COA employees.
A person required by the Ombudsman to provide information shall be paid the same fees and
travel allowances as are extended to witnesses whose attendance has been required in the
trial courts. (Sec. 32, R.A. No. 6770, The Ombudsman Act of 1989).
In order to assure the appearance of the witness, the public prosecutor or attorney concerned
shall previously apply therefor in writing to the court concerned. It having been shown that the
testimony of the witness is material, said court shall order the issuance of summons.
SEC. 3. Funding requirements. - For the current year, funds to cover the transportation and
incidental expenses referred to in the preceding section shall be sourced from agency
savings or, upon request, augmented by the Department of Budget and Management.
Thereafter, funding requirements shall be included in the regular appropriation of the
SEC. 4. Repealing Clause. - All circulars, orders, memoranda, rules, regulations, and
issuances or portions thereof which are inconsistent with his Executive Order are hereby
repealed or modified accordingly.
SEC. 5. Effectivity. - This Executive Order shall take effect thirty (30) days following its
complete publication in at least two (2) newspapers of general circulation in the Philippines.
DONE in the City of Manila this 14th day of August, in the year of Our Lord, two thousand.
(Sgd.) JOSEPH EJERCITO ESTRADA
(Sgd.) RONALDO B. ZAMORA