COMMISSION ON AUDIT

RESOLUTION

No. Z01G - 023

Date: DEC 2 2 2016

SUBJECT: Authority of Cluster Directors and Regional

Directors to promulgate decisions in certain
cases without automatic review by the
Commission Proper

WHEREAS, Section 7, Rule V of the 2009 Revised Rules of Procedure

of the Commission on Audit (RRPC) and Sections 18.5 and 20.2, Chapter IV of
the Rules and Regulations on Settlement of Accounts (RRSA) mandate the
automatic review by the Commission Proper of the decision of the Cluster
Director or Regional Director reversing, modi fying or altering the decision of
the Auditor:

WHEREAS. a decision subject to automatic review of the Commission

Prooer is one which lifts/reduces a liabilitv under a Notice of Disallowance
< -'

(ND)/Notice of Charge (NC)/Auditor's decision, or that which excludes a

person liable under the ND/NC/Auditor' s decision;

WHEREAS. the automatic review by the Commission Proper of small

value transactions has unnecessarily added to the heavy caseload of the
Commission Proper Adjudication and Secretariat Support Services Sector. and
the delay in the final resolution of the cases by the Commission Proper;

WHEREAS, the RRPC and the RRSA recognize that the Offices of the
Cluster Director and Regional Director are adjudicative bodies of this
Commission, with appellate jurisdiction over decisions of the Auditor;

WHEREAS ' a decision of the Cluster Director/Rezional Director lifting

'---' -
or reducing a disallowance/charge/other liability imposed by the Auditor up to
a defmed amount should be accorded the force of a final decision of the
Commission;

Now Therefore, the Commission Proper RESOLVES not to subj ect to

automatic review the Cluster Director' s/Regional Director' s decision which
lifts or reduces a liability under an ,ND~CAuditor's decision by an amount
not exceeding P 100,000.00; while ret the automatic review of the Cluster
Director' s/Regional Director' s decisio hich lifts/reduces a liability by an
 amount in excess of P 100,000.00, or which excludes a person liable therefrom
regardless of amount;

RESOLVED further that where the Director's decision pertains to

several NDs/NCs/Auditor:s decisions, some of which are subject to automatic
review and some are not, separate decisions shall be prepared, and only the
decision on the disallowances/charges that are for automatic review shall be
elevated to the Commission Proper. The decision which is not for automatic
review shall already be promulgated by the Director;

RESOLVED fmally that the Cluster Director/Regional Director shall

furnish the Assistant Commissioner, Commission Proper Adjudication and
Secretariat Support Services Sector, with a copy of all decisions rendered on all
cases adjudicated, and submit every 5th day of the month to the Commission
Secretary the data on decisions for the preceding month which reversed the
ND/NC/Auditor's decision or reduced the amount thereof;

The pertinent provisions of the RRSA and RRPC and all 1ssuances
inconsistent with this Resolution are deemed superseded or modified
according!y.

This Resolution takes effect fifteen ( 15) days after publication m a

newspaper of general circulation.

Quezon City, Philippines.----==:=:::--=--=--- 2016.

fAa!.\ CC:UU&It.s.5101o' OH A.UOIT'

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11 11 111111

JOS~A
Commissioner Commissioner

Attested by:

~
NILDA B. PLARAS
Director N
Commission Secretariat