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(NAR) VOL. 20 NO.3 / JULY - SEPTEMBER 2009

[ COA CIRCULAR NO. 2009-006, September 15, 2009 ]


This Circular is issued to prescribe the use of the Rules and Regulations on Settlement of Accounts (RRSA), thereby superseding COA Circular No. 94-001 and COA Memorandum No. 2002-053, dated 20 January 1994 and 26 August 2002, respectively. The RRSA[*], a copy of which is hereto attached as integral part of this Circular, comprises the following Chapters:

I. Introduction

II. General Principles, Rules and Procedures

III. Guidelines in the Issuance of Audit Observation Memorandum, Notice of Suspension/Notice of Disallowance/Notice of Charge, Notice of Settlement of Suspension/Disallowance/Charge and Statement of Audit, Suspensions, Disallowances and Charges

IV. Decisions and Appeals

V. Finality and Enforcement of Decisions

VI. Transitory Provisions

VII. Final Provisions

Its main features include:

1. The RRSA shall cover all accounts audited pertaining to the revenues and receipts of and expenditures or uses of government funds. It shall not cover settlement of property accounts.

2. The Auditor shall issue a Notice of Disallowance/Notice of Charge for differences/balances resulting from the audit of accounts. A Notice of Suspension may be issued pending compliance with various requirements for transactions which may result in pecuniary loss to the government.

3. The Statement of Audit Suspensions, Disallowances and Charges (SASDC) shall be issued by the Auditor in place of the Certificate of Settlement and Balances to summarize the total suspensions, disallowances, and charges pertaining to the agency as of the end of each quarter.

4. The first SASDC issued under the RRSA shall reflect a zero (0) balance for uniformity and simplicity in the application of the rules and for facility in the monitoring of agency suspensions/disallowances/charges. It does not, however, mean that there are no existing suspensions/disallowances/charges of the agency.

5. A Notice of Settlement of Suspension/Disallowance/Charge (NSSDC) shall be issued whenever a suspension/disallowance/charge is settled, to serve as basis for dropping from the books of accounts of the agency of the recorded disallowance/charge.

6. A Notice of Finality of Decision (NFD) shall be issued to inform the agency head that a decision of this Commission or its authorized representatives has become final and executory, which shall be the basis for recording the disallowance/charge in the agency’s books of accounts.

7. A COA Order of Execution (COE) shall be issued to enforce the settlement of audit disallowance/charge, whenever the persons liable refuse or fail to settle the same after the decision has become final and executory.

8. There is no motion for reconsideration allowed at all levels of adjudication except at the Commission Proper.

9. The levels of appeal from the Auditor’s decision are-to the Cluster/Regional Director, the Adjudication and Settlement Board and then the Commission Proper.

10. Appeal fees shall be required to be paid before jurisdiction is acquired by the Commission.

All COA Circular, Memoranda and other issuances inconsistent herewith are hereby revoked or modified accordingly.

This Circular shall take effect fifteen (15) days after publication in a newspaper of general circulation.

Adopted: 15 Sept. 2009



[*] Text Available at Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City.

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