DELEGATION TO COA OFFICIALS OF AUTHORITY TO DECIDE ON REQUESTS FOR RELIEF FROM MONEY AND/OR PROPERTY ACCOUNTABILITY

WHEREAS, as part of its quasi-judicial function, this Commission is
authorized to decide on requests for relief from money and/or property
accountability;

WHEREAS, under COA Memorandum No. 2002-053 dated August 26, 2002 as
confirmed under COA Resolution No. 2004-001 dated January 9, 2004, and
COA Resolution No. 2007-004 dated July 31, 2007, the authority to act on
requests for relief from accountability was delegated to the Legal and
Adjudication Office Director, the Adjudication and Settlement Board and
the Regional Cluster Director of the Legal and Adjudication Sector,
under well defined circumstances and limitations;

WHEREAS, under the 2008 COA Organization Restructuring, the Legal and
Adjudication Sector has been reorganized and part of its adjudication
function has been transferred to the audit sector;

WHEREAS, there is a need to redefined and delineate responsibility for action on requests for relief from accountability;

NOW, THEREFORE, pursuant to Section 2 (2), Article IX-D of the 1987
Constitution and Sections 25 (4) and 73 of Presidential Decree No. 1445,
the Commission Proper resolves, as it does hereby resolve, to authorize
the Adjudication and Settlement Board, the Cluster and Regional
Directors, and the Supervising Auditors or Heads of Audit Groups to
decide on requests for relief from money and/or property accountability
under the following instances:

Approving Officials		Amount Involved
1. Supervising Auditor or Head of Audit Group		Original jurisdiction for losses in amounts not exceeding P50,000.00
2. Audit Cluster Director or Regional Director		a. Original jurisdiction for losses in amounts exceeding P50,000.00 but not exceeding P100,000.00
		b. Appellate jurisdiction over the decision of the Supervising Auditor or Head of Audit Group.
3. Adjudication and Settlement Board		a. Original jurisdiction for losses involving amounts in excess of P100,000.00 but not exceeding P1,000,000.00
		b. Appellate jurisdiction over the decision of the Audit Cluster Director or Regional Director
4. Commission Proper		a. Original jurisdiction for losses in amounts exceeding P1,000,000.00
		b. Appellate jurisdiction over the decision of the Adjudication and  Settlement Board

The aggrieved party may file a request for reconsideration or an
appeal, as the case may be, pursuant to the procedures provided for
under the Rules of Procedure of the Commission.

All issuances inconsistent with this Resolution are deemed modified or repealed accordingly.

This Resolution shall take effect immediately, and shall likewise
apply to requests for relief from accountability pending assignment at
the Legal Services Sector as of December 2, 2008 or received by the said
Sector after said date.

Adopted: 22 Jan. 2009

(SGD.) REYNALDO A. VILLAR
Chairman

(SGD.) JUANITO G. ESPINO, JR.
Commissioner