2009 REVISED RULES OF PROCEDURE OF THE COMMISSION ON AUDIT

RULE I INTRODUCTORY PROVISIONS Section 1. Title. - These rules shall be known and cited as the "2009 Revised Rules of Procedure of the Co ission on !udit." Section 2. Applicability. - These Rules shall "overn the #leadin"s and #ractice in the Co ission on !udit in all atters$ actions and #roceedin"s ori"inall% acted u#on b% or a##ealed to it in the e&ercise of its 'uasi-(udicial function$ includin" ad inistrative cases. Section ). Construction. - These Rules shall be liberall% construed in order to effectivel% carr% out the #ower$ authorit% and dut% of the Co ission on !udit as vested u#on it b% the Constitution and the e&istin" laws$ and to achieve (ust$ ti el% and ine&#ensive deter ination and dis#osition of an% atter or case before it. Section *. Meaning of Words. - +henever used in these Rules$ the words or ter s below shall have the eanin" indicated, a. !ccounts - the bookkee#in" records$ includin" (ournals$ led"ers$ vouchers$ and other su##ortin" #a#ers- a detailed state ent of ite s of debits and credits b. !d(udication and Settle ent .oard /!S.0 1 a bod% co #osed of !ssistant Co issioners authori2ed to e&ercise ad(udication functions c. !##eal 1 the #rocess of elevatin" to a hi"her authorit% as #rovided in these Rules an% decision order or rulin" of the Co ission or an% of its dul% authori2ed re#resentatives

d. !##ellant - the #art% who a##eals the final order or decision of the !uditor$ 3irector or the !d(udication and Settle ent .oard /!S.0 e. !##ellee - the !uditor$ 3irector$ or !S. whose order or decision is the sub(ect of the a##eal f. !uditor - the head of an auditin" unit$ "rou#$ or tea !udit of the Co ission on

". Chair an - the Chair an of the Co the Co ission Pro#er

ission on !udit or Presidin" 4fficer of

h. Char"e - inclusion or addition to an accountabilit% #ertainin" to the assess ent$ a##raisal or collection of revenues$ recei#ts and other inco es such as those arisin" fro under-a##raisal$ under-assess ent or undercollection i. C4! 4rder of 5&ecution /C450 1 a written instruction to withhold #a% ent of salar% and other one% due to #ersons liable$ for the settle ent of their liabilit% Co ission - the Co ission on !udit

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Co ission Pro#er /CP0 - the Chair an and the two Co issioners. 6n case an% e ber of the CP has not been a##ointed and assu ed his functions$ the incu bent e bers shall be dee ed the CP Co issioner - a Co issioner of the Co ission on !udit

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. 3irector - the head of a Central 4ffice !udit Cluster in the 7ational$ 8ocal or Cor#orate Sector$ or of a Re"ional 4ffice of the Co ission n. 3isallowance - the disa##roval in audit of a transaction$ either in whole or in #art. The ter a##lies to the audit of disburse ents as distin"uished fro "char"e" which a##lies to the audit of revenues9 recei#ts o. :overn ent a"enc% or a"enc% of the "overn ent or a"enc% - an% de#art ent$ bureau or office of the 7ational :overn ent$ or an% of its branches and instru entalities or an% local "overn ent unit$ as well as an% "overn ent-owned or controlled cor#oration$ includin" its subsidiaries$ or other self-"overnin" board or co ission of the "overn ent #. 6nterlocutor% order - an order issued b% the Co ;e bers$ other than the final decision '. ;e ber - the Chair an or a Co r. issioner ission Pro#er or an% of its

;one% clai - a de and for #a% ent of a su of one%$ rei burse ent or co #ensation arisin" fro law$ or contract due fro or owin" to a "overn ent a"enc%7otice of <inalit% of 3ecision /7<30 1 a written notification that a decision of the Co ission on !udit has beco e final and e&ecutor% Petitioner - the #art% who sub its a one% clai or who a##eals the final order or decision of the 3irector or the !S. to the Co ission Pro#er-

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u. Record of the case - consists of the #leadin"s$ docu ents and #a#ers filed with the Co ission$ which su##ort the decision or action sub(ect of a##eal. 6n case of audit disallowances9char"es$ the #a#ers shall include certified true co#ies of the notice of sus#ension$ notice of disallowance9char"e and the #ertinent workin" #a#ers and relevant evidencev. Res#ondent - in ad inistrative cases$ the ter refers to an e #lo%ee of the Co ission char"ed with offenses #unishable under Civil Service laws. 6n cases of #etitions or one% clai s$ the ter refers to the #art% re'uired to answer the #etitionission Secretariat.

w. Secretar% - the head of the Co

RULE II JURISDICTION AND POWERS OF THE COMMISSION ON AUDIT Section 1. General jurisdiction. - The Co ission on !udit shall have the #ower$ authorit%$ and dut% to e&a ine$ audit and settle all accounts #ertainin" to the revenues and recei#ts of$ and e&#enditures or uses of funds and #ro#ert%$ owned or held in trust b%$ or #ertainin" to the :overn ent$ or an% of its subdivisions$ a"encies$ or instru entalities$ includin" "overn ent-

owned and controlled cor#orations with ori"inal charters$ and on a #ost-audit basis, /a0 constitutional bodies$ co issions and offices that have been "ranted fiscal autono % under the Constitution- /b0 autono ous state colle"es and universities- /c0 other "overn ent-owned or controlled cor#orations and their subsidiaries- and /d0 such non-"overn ental entities receivin" subsid% or e'uit% directl% or indirectl%$ fro or throu"h the "overn ent$ which are re'uired b% law or the "rantin" institution to sub it to such audit as a condition of subsid% or e'uit%. =owever$ where the internal control s%ste of the audited a"encies is inade'uate$ the Co ission a% ado#t such easures$ includin" te #orar% or s#ecial #re-audit$ as are necessar% and a##ro#riate to correct the deficiencies. 6t shall kee# the "eneral accounts of the :overn ent$ and for such #eriod as a% be #rovided b% law$ #reserve the vouchers and other su##ortin" #a#ers #ertainin" thereto. The Co ission shall have e&clusive authorit% sub(ect to the li itations in !rticle 6> of the Constitution$ to define the sco#e of its audit and e&a ination$ establish the techni'ues and ethods re'uired therefor$ and #ro ul"ate accountin" and auditin" rules and re"ulations includin" those for the #revention and disallowance of irre"ular$ unnecessar%$ e&cessive$ e&trava"ant$ or unconscionable e&#enditures$ or uses of "overn ent funds and #ro#erties. S#ecificall%$ such (urisdiction shall e&tend over but not be li ited to the followin" cases atters, a. 3isallowance of e&#enditures or uses of "overn ent funds and #ro#erties found to be ille"al$ irre"ular$ unnecessar%$ e&cessive$ e&trava"ant or unconscionableb. ;one% clai s due fro or owin" to an% "overn ent a"enc%c. 3eter ination of #olicies$ #ro ul"ation of rules and re"ulations$ and #rescri#tion of standards "overnin" the #erfor ance b% the Co ission of its #owers and functions-

and

d. Resolution of novel$ controversial$ co #licated or difficult 'uestions of law relatin" to "overn ent accountin" and auditin"e. Char"es ade in the audit of revenues and recei#ts resultin" fro a##raisal$ under-assess ent or under-collectionf. under-

!udit of the books$ records and accounts of #ublic utilities as #rovided b% law-

". ?isitorial #ower over non-"overn ental or"ani2ations /10 subsidi2ed b% the "overn ent$ /20 those re'uired to #a% levies or "overn ent share$ /)0 those funded b% donations throu"h the "overn ent$ /*0 those for which "overn ent has #ut u# a counter#art fund$ or /@0 those entrusted with "overn ent funds or #ro#ertiesh. !uthori2ation and enforce ent of the settle ent of accounts subsistin" between a"encies of the "overn enti. Co #ro ise or release in whole or in #art$ of an% settled clai an% "overn ent a"enc%or liabilit% to

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Power to re'uire the sub ission of #a#ers relative to "overn ent obli"ations4#enin" and revision of settled accountsRetention of one% due to a #erson for satisfaction of his indebtedness to the "overn ent-

. Sei2ure b% the !uditor of the office of the local treasurer found to have a shorta"e in cashn. Checkin" and audit of all #ro#ert% or su##lies of the "overn ent a"enc%o. Constructive distraint of #ro#ert% of an% accountable officer with shorta"e in his accounts u#on a findin" of a #ri a facie case of alversation of #ublic funds or #ro#ert% a"ainst hi #. 6n coordination with a##ro#riate le"al bodies$ collection of indebtedness found to be due a "overn ent a"enc% in the settle ent and ad(ust ent of its accounts b% the Co ission Section 2. The powers and functions of the Chairman as Chief Executi e !fficer. - !s Chief 5&ecutive 4fficer of the Co ission$ the Chair an shall /10 control and su#ervise the "eneral ad inistration of the Co ission$ /20 direct and ana"e the i #le entation and e&ecution of #olicies$ standards$ rules and re"ulations #ro ul"ated b% the Co ission$ and /)0 control and su#ervise the audit of hi"hl% technical or confidential transactions or accounts of an% "overn ent a"enc%. The two /20 Co issioners a% assist in the "eneral ad inistration of the Co u#on #ro#er dele"ation b% the Chair an. ission$

Section ). "owers# functions and duties of Auditors as representati es of the Commission. - The !uditors shall e&ercise such #owers and functions as #rovided b% law and as a% be authori2ed b% the Co ission in the e&a ination$ audit and settle ent of the accounts$ funds$ financial transactions and resources of the a"encies under their res#ective audit (urisdiction. Section *. Appellate $urisdiction. - The 3irectors shall have a##ellate (urisdiction over decisions of !uditors in accordance with these Rules. 3ecisions of the 3irectors a% be a##ealed to the !S. or to the Co ission Pro#er as the case a% be. Section @. Entities within the jurisdiction of the Commission. - The authorit% and #owers of the Co ission to e&a ine$ audit and settle all accounts e&tend to the followin" entities, a. 7ational :overn ent$ its de#art ents$ bureaus$ a"encies and offices$ includin" Phili##ine e bassies$ consulates and other forei"n-based "overn ent a"enciesb. 8ocal "overn ent units$ their a"encies$ and other instru entalitiesc. :overn ent-owned and9or controlled cor#orations and their subsidiaries-

d. Constitutional bodies$ co issions and offices that have been "ranted fiscal autono % under the Constitutione. !utono ous state colle"es and universitiesf. Public Atilities and <ranchise "rantees for rate deter ination and franchise ta&-

". 7on-"overn ental entities subsidi2ed b% the "overn ent$ those funded b% donations throu"h the "overn ent$ those re'uired to #a% levies or "overn ent share$ and those which the "overn ent has #ut u# a counter#art fund$ or those funded b% the "overn ent- and h. Such other entities as a% be #rovided b% law to be under C4!Bs (urisdiction.

RULE III ORGANIZATIONAL STRUCTURE OF THE COMMISSION PROPER AND HOW IT TRANSACTS BUSINESS Section 1. The Commission "roper. - /10 <or #ur#oses of these rules and as a co #onent of the or"ani2ational structure of the Co ission$ the Chair an and the two Co issioners shall to"ether be known as the Co ission Pro#er and as such shall be distin"uished fro the other co #onents of the Co ission consistin" of the central and re"ional offices subsistin" or which a% hereinafter be created. /20 The Co ission Pro#er shall sit as a bod% to deter ine #olicies$ #ro ul"ate rules and re"ulations$ and #rescribe standards "overnin" the #erfor ance b% the Co ission of its #owers and functions. /)0 The Chair an shall act as the #residin" officer of the Co ission Pro#er and the Chief 5&ecutive 4fficer of the Co ission. Section 2. %egular session. - The Co ission Pro#er shall hold its re"ular sessions at the Co ission Pro#er .oard Roo $ C4! Central 4ffice$ Cue2on Cit%$ ever% Tuesda%s and Thursda%s without need of call$ unless it decides otherwise. Section ). &pecial session. - +henever #ublic interest re'uires$ the Chair an on his own initiative or u#on reco endation of an% of the two Co issioners a% call a s#ecial session at the ti e and #lace desi"nated b% the Co ission Pro#er. Section *. 'uorum and oting. - The Co ission Pro#er shall decide b% a a(orit% vote of all its e bers an% case or atter brou"ht before it within si&t% /D00 da%s fro the date of its sub ission for decision or resolution. ! case or atter is dee ed sub itted for decision or resolution u#on the filin" of the last #leadin"$ brief or e orandu re'uired b% these Rules or b% the Co ission Pro#er. Section @. "owers and duties of the Chairman as "residing !fficer. - !s Presidin" 4fficer$ the #owers and duties of the Chair an when dischar"in" his functions in actions or #roceedin"s before the Co ission Pro#er shall include the followin", a. To issue calls for the s#ecial sessions of the Co ission Pro#erb. To a##rove the a"enda for the sessions of the Co ission Pro#erc. To #reside over the sessions of the Co ission Pro#er-

d. To #artici#ate in the deliberations of and vote durin" all re"ular and s#ecial sessions of the Co ission Pro#er where an% case issue or atter within its (urisdiction is under consideratione. To #reserve order and decoru f. durin" the session-

To decide all 'uestions of order b% an% ;e berission Pro#er for

". To su on the #arties to a case brou"ht before the Co resolutionh. To issue sub#oena and sub#oena duces tecu i.

To ad inister oaths and otherwise take testi on% in an% investi"ation or in'uir% on an% atter within the (urisdiction of the Co ission-

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To si"n interlocutor% orders$ resolutions or rulin" in cases not %et assi"ned to a ;e berTo e&ercise such other #owers and duties as are vested u#on hi b% the Co ission Pro#er. b% law or

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Section D. "owers and duties of the two ()* Commissioners. - !s e bers of the Co ission Pro#er$ the #owers and duties of the two /20 Co issioners shall include the followin", a. To attend$ #artici#ate in the deliberations of$ and vote durin" all re"ular and s#ecial sessions of the Co ission Pro#er where an% case$ issue$ or atter within its (urisdiction is under considerationb. To reco end to the Chair an the inclusion in the a"enda of an% case or atter dee ed a##ro#riate in the #erfor ance of his functionc. To si"n interlocutor% orders$ resolutions or rulin" in cases and assi"ned to the for stud% and re#ortin"atters

d. To re'uire the a##earance of an% official or e #lo%ee of the Co ission in order to obtain infor ation #ertinent to a case assi"ned to hi $ the for ulation of #olic% and the #ro ul"ation of accountin" and auditin" rules and re"ulations$ or to direct the sub ission of an% docu ent$ re#ort$ or record in the #ossession of such official or e #lo%ee- and e. To e&ercise such other #owers as are vested u#on hi #rovisions of these Rules. b% law or b% s#ecific

Section E. The Commission &ecretary. - The duties and functions of the Co Secretar% shall include the followin",

ission

a. To #re#are the a"enda for the sessions of the Co ission Pro#er based on the #riorit% set b% itb. To #re#are and kee# the inutes of all sessions$ hearin"s and conferences of the Co ission Pro#erc. To receive all co unications for action of the Co ission Pro#er and deter ine co #liance of a##ellant9#etitioner with the re'uired #a% ent of filin" fee #rior to referral to the 8e"al Services Sector or to other concerned 4ffice as the case a% be-

d. To kee# a 3ocket wherein he shall enter in chronolo"ical order the cases and the #roceedin"s thereon and a .ook of 3ecisions which shall contain the ori"inal co#% of the decisions or resolutions rendered b% the Co ission Pro#er in the order of their datese. To aintain for the Co involvin" the C4!- and f. ission Pro#er a file of all Su#re e Court 3ecisions

To #erfor such related functions as a% be authori2ed b% law or re"ulations or u#on instruction of the Co ission Pro#er.

Section F. Assistance to the Commission "roper. - The Co ission Pro#er a% re'uest the assistance of the !ssistant Co issioners$ and the 3irectors of the Central and Re"ional 4ffices in the #erfor ance of its ad(udicator% functions$ in cases or atters related to the latterBs res#ective functions and res#onsibilities.

Section 9. "ower to issue subpoena and subpoena duces tecum. - The Chair an or an% Co issioner of the Co ission$ the !ssistant Co issioners$ the Central 4ffice 3irectors$ the Re"ional 3irectors$ the !uditors of an% "overn ent a"enc%$ and an% other official or e #lo%ee of the Co ission s#eciall% de#uted in writin" b% the Chair an for the #ur#ose shall$ in co #liance with the re'uire ent of due #rocess$ have the #ower to su on the #arties to a case brou"ht before the Co ission for resolution$ issue sub#oena and sub#oena duces tecu $ ad inister oaths$ and otherwise take testi on% in an% investi"ation or in'uir% on an% atter within the (urisdiction of the Co ission.

RULE IV PROCEEDINGS BEFORE THE AUDITOR Section 1. Auditors as representati es of the Commission. - The !uditors shall e&ercise such #owers and functions as a% be authori2ed b% the Co ission in the e&a ination$ audit and settle ent of the accounts$ funds$ financial transactions$ and resources of the a"encies under their res#ective audit (urisdiction. Section 2. %ole of the Auditor. - The !uditor shall aintain co #lete inde#endence and e&ercise #rofessional care and be "uided b% a##licable laws$ re"ulations and the "enerall% acce#ted #rinci#les of auditin" and accountin" in the #erfor ance of the audit work as well as in the #re#aration of audit and financial re#orts. Section ). %esponsibility to !btain &ufficient E idence. - The !uditor shall obtain$ sufficient evidence to #rovide an a##ro#riate factual bases for his o#inions$ conclusions$ (ud" ents and reco endations. =e shall likewise be res#onsible for safe"uardin" the evidence needed to su##ort his findin"s which a% include /10 #h%sical evidence such as the thin" itself or sa #le thereof which is sub(ect of the investi"ation or audit observation- /20 testi onial evidence such as sworn state ents fro witnesses$ de#ositions and si"ned interview notes- /)0 docu entar% evidence consistin" of letters$ contracts$ re#orts$ #hoto"ra#hs$ e&tracts fro books of accounts$ invoices$ recei#ts$ and co #uter #rint-outs- /*0 anal%tical evidence such as anal%sis sheets9workin" #a#ers #re#ared- and /@0 electronic evidence such as e- ail$ te&t essa"es or ulti edia essa"es. The technicalities of law and the rules "overnin" the ad issibilit% and sufficienc% of evidence obtainin" in the courts of law shall not strictl% a##l%. Section *. Audit +isallowances,Charges,&uspensions. - 6n the course of the audit$ whenever there are differences arisin" fro the settle ent of accounts b% reason of disallowances or char"es$ the auditor shall issue 7otices of 3isallowance9Char"e /7397C0 which shall be considered as audit decisions. Such 7397C shall be ade'uatel% established b% evidence and the conclusions$ reco endations or dis#ositions shall be su##orted b% a##licable laws$ re"ulations$ (uris#rudence and the "enerall% acce#ted accountin" and auditin" #rinci#les. The !uditor a% issue 7otices of Sus#ension /7S0 for transactions of doubtful le"alit%9validit%9#ro#riet% to obtain further e&#lanation or docu entation. Section @. %elief from Accountability. - The auditor shall act on re'uests for relief fro accountabilit% for losses due to fortuitous events or natural cala ities$ or due to acts of an$ i.e. theft$ robber%$ arson$ etc. involvin" a ounts not e&ceedin" one hundred thousand #esos /P100$000.000. The action of the auditor shall be dee ed an audit decision. Section D. -umber of Copies and +istribution. - The 73$ 7C$ 7S or other order or decision of the !uditor shall be #re#ared in such nu ber of co#ies as a% be necessar% for distribution to the followin", /10 ori"inal co#%-to the head of a"enc% bein" audited- /20 du#licate co#%-to the !uditor for his record- /)0 other co#ies to the a"enc% officials directl% affected b% the results of the audit and fro who s#ecified action or a res#onse fro the

results of audit is e&#ected as of the Co ission.

a% be #rovided b% law or the #ertinent rules and re"ulations

Section E. &er ice of Copies of -+,-C,-&# !rder or +ecision. - The 73$ 7C$ 7S$ order$ or decision shall be served to each of the #ersons liable9res#onsible b% the !uditor$ throu"h #ersonal service$ or if not #racticable throu"h re"istered ail. 6n case there are several #a%ees$ as in the case of a disallowed #a%roll$ service to the accountant who shall be res#onsible for infor in" all #a%ees concerned$ shall constitute constructive service to all #a%ees listed in the #a%roll. Section F. .inality of the Auditor/s +ecision. - Anless an a##eal to the 3irector is taken$ the decision of the !uditor shall beco e final u#on the e&#iration of si& /D0 onths fro the date of recei#t thereof. Section 9. Motion for %econsideration -ot Allowed. - The !uditor shall not entertain a otion for reconsideration of his audit decision$ and an% such otion shall be returned to the ovant without action and with the advise for hi to file an a##eal instead to the 3irector #ursuant to Rule ? hereof.

RULE V PROCEEDINGS BEFORE THE DIRECTOR Section 1. Who May Appeal. - !n a""rieved #art% a% a##eal fro the decision of the !uditor to the 3irector who has (urisdiction over the a"enc% under audit. Section 2. 0ow Appeal Ta1en. - The a##eal to the 3irector shall be taken b% filin" an !##eal ;e orandu with the 3irector$ co#% furnished the !uditor. Proof of service of a co#% to the !uditor shall be attached to the !##eal ;e orandu . Proof of #a% ent of the filin" fee #rescribed under these Rules shall likewise be attached to the !##eal ;e orandu . Section ) . Caption. - The #art% a##ealin" shall be called the "!##ellant" and the !uditor who rendered the decision a##ealed fro $ as the "!##ellee". Section *. When Appeal Ta1en 2 !n !##eal of the decision a##ealed fro . ust be filed within si& /D0 onths after recei#t

Section @. 3nterruption of Time to Appeal. - The recei#t b% the 3irector of the !##eal ;e orandu shall sto# the runnin" of the #eriod to a##eal which shall resu e to run u#on recei#t b% the a##ellant of the 3irectorBs decision. Section D. Auditor/s Answer and Transmittal of %ecord. - The 3irector shall$ within five /@0 da%s after recei#t of the !##eal ;e orandu $ order the !uditor to sub it an !nswer to"ether with the entire records of the case includin" the 53S5$ ever% #a"e of which shall be nu bered at the botto . The !uditor shall co #l% with the order within fifteen /1@0 da%s fro recei#t thereof. Section E. "ower of +irector on Appeal. - The 3irector a% affir $ reverse$ odif% or alter the decision of the !uditor. 6f the 3irector reverses$ odifies or alters the decision of the !uditor$ the case shall be elevated directl% to the Co ission Pro#er for auto atic review of the 3irectorsB decision. The dis#ositive #ortion of the 3irectorBs decision shall cate"oricall% state that the decision is not final and is sub(ect to auto atic review b% the CP. Section F. %elief from Accountability. - The 3irector shall have ori"inal (urisdiction over re'uests for relief fro accountabilit% for losses due to fotuitous events or natural cala ities

involvin" a ounts in e&cess of one hundred thousand #esos /P100$000.000 and for losses due to acts of an- i.e.$ theft$ robber%$ arson$ etc. involvin" a ounts e&ceedin" one hundred thousand #esos /P100$000.000 but not ore than five hundred thousand #esos /P@00$000.000. Section 9. "eriod to +ecide Case. - The 3irector shall render his decision on the case within fifteen /1@0 da%s after sub ission of the co #lete docu ents necessar% for evaluation and decision. Section 10. Motion for %econsideration -ot Allowed. - The 3irector shall not entertain a otion for reconsideration of his decision and an% such otion shall be returned to the ovant without action and with the advise for hi to file an a##eal instead to the !S. or CP as the case a% be$ #ursuant to Rule ?6 or Rule ?66 hereof.

RULE VI PROCEEDINGS BEFORE THE ADJUDICATION AND SETTLEMENT BOARD (ASB) Section 1. Composition of the Adjudication and &ettlement 4oard (A&4*. - The !S. is hereb% reconstituted co #osed of the !ssistant Co issioner of the 8e"al Services Sector /8SS0 as Chair#erson$ and the !ssistant Co issioners of the 7ational :overn ent Sector$ Cor#orate :overn ent Sector and 8ocal :overn ent Sector as ;e bers. +henever the sub(ect under consideration involves en"ineerin"9technical or accountin" atters$ the !ssistant Co issioners of the S#ecial Services Sector or :overn ent !ccountanc% Sector$ res#ectivel%$ shall sit as e bers of the !S.. The 8SS !ssistant Co issioner shall notif% the accordin"l%. Section 2. 0ow the A&4 Transacts 4usiness. - The !S. shall act as a bod% to render decisions on atters within its (urisdiction. The 8SS !ssistant Co issioner shall act as #residin" officer of the eetin"s of the !S. which shall be held at least once a onth. The !S. shall eet ever% first +ednesda% of the onth$ or as often as necessar% in the #ublic interest or u#on reco endation of an% of the e bers. Section ). A&4 &ecretariat. - The 8SS !ssistant Co issioner shall desi"nate a senior staff of the 4ffice of the :eneral Counsel to serve as head of the !S. Secretariat who shall be res#onsible for the recei#t and issuance of all co unications of the !S.$ the #re#aration of the a"enda and inutes of its eetin"s$ the aintenance of !S. records$ and such other related functions as a% be authori2ed b% re"ulations or u#on instruction of the !S. Chair#erson. Section *. !riginal $urisdiction. - The !S. shall e&ercise ori"inal (urisdiction over cases involvin" the /10 write-off of unli'uidated cash advances and dor ant accounts receivable in an a ount not e&ceedin" 4ne ;illion Pesos- and /20 re'uests for relief fro accountabilit% for losses due to acts of an$ i.e. arson$ theft$ robber%$ etc. involvin" a ounts in e&cess of five hundred thousand #esos /P@00$000.000 but not e&ceedin" five illion #esos /P@$000$000.000. Section @. 0ow re5uests filed. - Re'uests for write off of accounts or relief fro accountabilit% shall be filed with the !S. Secretariat under the 4ffice of the !ssistant Co issioner of the 8SS$ in five /@0 co#ies. 6t shall include a co #lete citation of the facts of the case$ the "rounds for the action sou"ht- laws$ rules and re"ulations relied u#on and shall be acco #anied b% all docu ents referred to in the re'uest and necessar% for ad(udication of the case.

Section D. Appellate $urisdiction. - The !S. shall have a##ellate (urisdiction over the decision of the 3irector in case of disallowances and char"es involvin" a ounts not e&ceedin" one illion #esos /P1$000$000.000 and over re'uests for relief fro accountabilit%. Section E. 0ow appeal ta1en. - The a##eal to the !S. shall be taken b% filin" an !##eal ;e orandu in five /@0 co#ies with the !S. Secretariat under the 4ffice of the 8SS !ssistant Co issioner$ co#% furnished the 3irector. Proofs of service of a co#% to the 3irector and of the #a% ent of filin" fee shall be attached to the !##eal ;e orandu . Section F . Caption. - The #art% a##ealin" shall be called the "!##ellant" and the 3irector who rendered the decision a##ealed fro shall be called the "!##ellee" Section 9. When appeal ta1en. - !n a##eal ust be filed within the re ainin" of the si& /D0 onths #eriod$ after recei#t of the decision a##ealed fro . Section 10. 3nterruption of Time to Appeal. - The recei#t b% the !S. of the !##eal ;e orandu shall sto# the runnin" of the #eriod to a##eal which shall resu e to run u#on recei#t b% the a##ellant of the !S.Bs decision. Section 11. +irector/s Answer and Transmittal of %ecord. - The !S. Chair#erson shall$ within five /@0 da%s after recei#t of the !##eal ;e orandu $ direct the 3irector to sub it an !nswer to"ether with the entire records of the case includin" an 53S5$ ever% #a"e of which shall be nu bered at the botto . The 3irector shall co #l% with the order within fifteen /1@0 da%s fro recei#t thereof. Section 12. "ower of A&4 on appeal. - The !S. decision of the 3irector. a% affir $ reverse$ odif% or alter the

Section 1). +ecision of the A&4. - The !S. shall review the case and render a decision within fifteen /1@0 da%s fro recei#t of the co #lete docu ents necessar% for evaluation and decision. Section 1*. Motion for %econsideration -ot Allowed. - The !S. shall not entertain a otion for reconsideration of its decision and an% such otion shall be returned to the ovant without action and with the advise for hi to file a #etition for review instead to the CP #ursuant to Rule ?66 hereof.

RULE VII PETITION FOR REVIEW TO THE COMMISSION PROPER Section 1. Who May Appeal and Where to Appeal. - The #art% a""rieved b% a decision of the 3irector or the !S. a% a##eal to the Co ission Pro#er. Section 2. 0ow Appeal Ta1en. - !##eal shall be taken b% filin" a Petition <or Review in five /@0 le"ible co#ies$ with the Co ission Secretariat$ a co#% of which shall be served on the 3irector or the !S. who rendered the decision. Proof of service thereof shall be attached to the #etition to"ether with the #roof of #a% ent of the filin" fee #rescribed under these Rules. Section ). "eriod of Appeal. - The a##eal shall be taken within the ti e re ainin" of the si& /D0 onths #eriod under Section *$ Rule ?$ takin" into account the sus#ension of the runnin" thereof under Section @ of the sa e Rule in case of a##eals fro the 3irectorBs decision$ or under Sections 9 and 10 of Rule ?6 in case of decision of the !S..

Section *. Caption. - The #art% a##ealin" shall be called the "Petitioner " and the 3irector or !S. as the "Res#ondent ". Section @. Contents of "etition. - The #etition for review shall contain a concise state ent of the facts and issues involved and the "rounds relied u#on for the review$ and shall be acco #anied b% a certified true co#% of the decision a##ealed fro $ to"ether with certified true co#ies of such relevant #ortions of the record as are referred to therein and other su##ortin" #a#ers. The #etition shall state the s#ecific dates to show that it was filed within the re"le entar% #eriod. Section D. !rder to Answer. - +ithin five /@0 da%s fro recei#t of the #etition for review$ the Co ission Secretar% shall issue an 4rder re'uirin" the 3irector or the !S. Chair#erson to file his !nswer to the Petition and trans it the entire records of the case to the Co ission Secretar%. Section E. .iling of Answer and Transmittal of %ecord. - +ithin fifteen /1@0 da%s fro recei#t of the 4rder to !nswer$ the 3irector9!S. Chair#erson shall sub it his !nswer to the #etition to the Co ission Secretar% to"ether with the records of the case. ! co#% of the !nswer shall be served on the #etitioner b% the 3irector or the !S. Chair#erson. The answer shall /a0 #oint out the insufficiencies or inaccuracies in the #etitionerBs state ent of facts and issues and /b0 state the reasons wh% the #etition should be denied or dis issed. Section F. %eply. - Petitioner a% file a re#l% with the Co ission Secretar%$ co#% furnished the 3irector concerned or the !S. Chair#erson within fifteen /1@0 da%s fro recei#t of the !nswer. The Co ission Pro#er$ however$ a% direct an% or all the #arties to sub it additional #leadin"s or docu ents which it a% dee necessar% in the #ro#er ad(udication of the case.

RULE VIII ORIGINAL CASES FILED DIRECTLY WITH THE COMMISSION PROPER Section 1. !riginal $urisdiction. - The Co ission Pro#er shall have ori"inal (urisdiction over, a0 one% clai a"ainst the :overn ent- b0 re'uest for concurrence in the hirin" of le"al retainers b% "overn ent a"enc%- c0 write off of unli'uidated cash advances and dor ant accounts receivable in a ounts e&ceedin" one illion #esos /P1$000$000.000- d0 re'uest for relief fro accountabilit% for loses due to acts of an$ i.e. theft$ robber%$ arson$ etc$ in a ounts in e&cess of <ive ;illion #esos /P@$000$000.000. Section 2. Money claim. - ! one% clai a"ainst the "overn ent shall be filed directl% with the Co ission Secretar% in accordance with the followin", a. "etition. - ! clai ant for one% a"ainst the :overn ent$ whose clai is co"ni2able b% the Co ission Pro#er$ a% file a #etition. The #art% seekin" relief shall be referred to as "Petitioner" and the "overn ent a"enc% or instru entalit% a"ainst who a clai is directed shall be referred to as "Res#ondent". The #etition shall also be assi"ned a docket nu ber as #rovided in these Rules. b. Contents of "etition. - The #etition shall contain the #ersonal circu stances or (uridical #ersonalit% of the #etitioner$ a concise state ent of the ulti ate facts constitutin" his cause of action$ a citation of the law and (uris#rudence u#on which the #etition is based and the relief sou"ht. The #etition shall be acco #anied b% certified true co#ies of docu ents referred therein and other relevant su##ortin" #a#ers.

c.

.iling of "etition. - The #etition shall be filed with the Co ission Secretar%$ a co#% of which shall be served on the res#ondent. Proof of service of the #etition on the res#ondent to"ether with #roof of the #a% ent of filin" fee shall be attached to the #etition.

d. !rder to Answer. - A#on the recei#t of the #etition$ the Co ission Secretar% shall issue an 4rder re'uirin" res#ondent to answer the #etition within fifteen /1@0 da%s fro recei#t thereof. e. Answer. - +ithin fifteen /1@0 da%s fro recei#t of the said 4rder$ the res#ondent shall file with the Co ission Secretar% an !nswer to the #etition. The answer shall be acco #anied b% certified true co#ies of docu ents referred to therein to"ether with other su##ortin" #a#ers. The answer shall /a0 #oint out insufficiencies or inaccuracies in the #etitionerBs state ent of facts and issues and /b0 state the reasons wh% the #etition should be denied or dis issed or "ranted. Co#% of the answer shall be served on the #etitioner and the #roof of service thereof shall be attached to the answer. f. %eply. - Petitioner a% file a Re#l%$ co#% furnished the res#ondent$ within fifteen /1@0 da%s fro recei#t of the !nswer.

g. Comment by Concerned !ffices. - ;one% clai s$ e&ce#t court-ad(udicated

clai s$ shall first be assi"ned b% the Co ission Secretar% to the a##ro#riate Central or Re"ional 4ffice$ for co ent and reco endation #rior to referral to the 8e"al Services Sector for #re#aration of the decision and for al deliberation b% the Co ission Pro#er. Section ). 0iring of 6egal %etainer. - ! re'uest for concurrence of the Co ission in the hirin" of le"al retainer shall be filed with the 4ffice of the :eneral Counsel who shall evaluate the sa e and issue the written concurrence or denial thereof in behalf of the Co ission. ! re'uest for reconsideration or a##eal therefro shall be co"ni2able b% the Co ission Pro#er. Section *. !ther Cases. - Re'uests for write off of accounts receivable or unli'uidated cash advances e&ceedin" P1 illion- or relief fro accountabilit% for acts of an such as robber%$ theft$ arson in e&cess of P@ illion- or a##roval of #rivate sale of "overn ent #ro#ert%- or other atters within the ori"inal (urisdiction of the CP$ shall be filed with the Co ission Secretar%. The Co ission Secretar% shall refer the case to the Central9Re"ional 4ffice concerned for co ent and reco endation and thereafter to the 8e"al Services Sector$ for #re#aration of the draft decision for consideration of the Co ission Pro#er.

RULE IX PLEADINGS, MODE OF FILING, DOC ETING OF CASES AND FILING FEE Section 1. .orm of "leadings. - Pleadin"s$ otions and other #etitions shall contain a ca#tion settin" forth the na e and address of the Co ission on !udit$ the title of the case$ the docket nu ber and the descri#tion of the #leadin". The% shall be #rinted or t%#ewritten double-s#aced on le"al si2e bond #a#er. Proof of service of such #a#ers on the adverse #art% or auditor$ 3irector$ !S. Chair#erson or other #arties havin" a direct interest in the case is necessar% and ust be shown therein. Section 2. -umber of copies of pleadings. - 5ver% #etition$ answer$ re#l%$ and other #a#ers re'uired b% these rules to be filed in a case before the Co thru the Co ission Secretar%$ shall be ade in five /@0 le"ible co#ies. otion$ notice ission Pro#er$

Section ). Mode of .iling. - The filin" of #leadin"s$ otions and other #a#ers a% be done either b% #ersonal deliver% or b% re"istered ail. 6f the filin" is ade b% #ersonal deliver%$ the receivin" clerk shall #ro #tl% and le"ibl% sta # on the face of the first #a"e of the #leadin" the e&act date and ti e it was received and filed and thereafter affi& his initials. 6f the filin" is b% re"istered ail$ the date of ailin" sta #ed b% the #ost office of ori"in$ shall be considered as the date of filin". The envelo#e or a #ortion thereof showin" the date of ailin" and re"istr% sta # containin" the #leadin"$ otion and other #a#ers shall be attached thereto. The date of actual recei#t shall also be le"ibl% sta #ed or indicated on the first #a"e of the #leadin". +hen a #etition does not have the co #lete anne&es or the re'uired nu ber of co#ies$ the #etitioner shall be re'uired to co #lete the anne&es or file the necessar% nu ber of co#ies of the #etition before the case is docketed. Section *. !ther Modes of .iling. - Pleadin"s$ otions and other #a#ers sent b% ordinar% ail$ b% #rivate essen"erial services$ or b% an% ode other than #ersonal deliver% or re"istered ail$ shall be dee ed filed onl% on the date and ti e the% are actuall% received. The date and ti e of actual recei#t shall be sta #ed and si"ned b% the receivin" clerk. Section @. "ayment of .iling .ee. - 5ver% #etition9a##eal filed before an ad(udicatin" bod%9office of this Co ission #ertainin" to the cases enu erated below shall be i #osed a filin" fee e'uivalent to 1910 of 1G of the a ount involved$ but not e&ceedin" P10$000.00, a. a##eal fro audit disallowance9char"e b. a##eal fro disa##roval of re'uest for relief fro accountabilit% c. one% clai $ e&ce#t if the clai ant is a "overn ent a"enc% d. re'uest for condonation of settled clai or liabilit% e&ce#t if between "overn ent a"encies Pa% ent shall be ade at the C4! Central 4ffice Cashier or at the Cashier of the C4! Re"ional <inance 4ffice. 6f not #racticable$ #a% ent a% be re itted throu"h #ostal one% order #a%able to the Co ission on !udit. !n% a##eal9#etition without the re'uired filin" fee will be returned to the #art% concerned for co #liance with such re'uire ent. Section D. +oc1et and Assignment of -umber. - A#on the filin" of the initial #leadin" or #etition$ the 4ffice of the Co ission Secretar%$ after havin" deter ined co #liance with the re'uire ents of these Rules$ shall docket the sa e and assi"n to it a nu ber. The nu berin" of initial #leadin"s or #etitions ust be consecutive accordin" to the date the% are received$ and #refi&ed as follows, C4! CP Case 7o. /Hear0 /7u ber0

!fter docketin" and nu berin"$ the ori"inal co#% of the #etition shall be fastened or bound to a folder. Subse'uent #leadin"s$ otions and other #a#ers that will be filed in the course of the #roceedin"s shall also be entered in the docket book$ includin" the e&cer#ts of the decision$ and the ori"inal co#ies thereof shall be fastened to the sa e folder of the case and #a"ed accordin"l%.

RULE X PROCEEDINGS BEFORE THE COMMISSION PROPER

Section 1. %eferral of Appealed Cases from %egional and Central !ffices. - +ithin five /@0 da%s fro recei#t of the co #lete records of the case fro the 3irector concerned or the !S. Chair#erson- as well as the Re#l% of the a##ellant9#etitioner or in case no Re#l% is filed$ u#on e&#iration of the #eriod to Re#l%$ the Co ission Secretar% shall refer the case to the 8e"al Services Sector /8SS0 for review and evaluation. The 8SS shall #re#are a draft decision$ which shall be forwarded to the Co ission Secretar% within thirt% /)00 da%s fro recei#t of the co #lete records of the case. Section 2. %eferral of Money Claim .iled +irectly with the Commission "roper. - +ithin five /@0 da%s fro recei#t of the co #lete records of the case includin" the !nswer of the Res#ondent or other #arties in interest$ the Co ission Secretar% shall refer the said records to the 3irector of the a##ro#riate office in the Central9Re"ional 4ffice who shall$ within fifteen /1@0 da%s fro recei#t thereof$ sub it his co ent and reco endation to the Co ission Secretar%. The Co ission Secretar% shall$ thereafter$ refer the case to the 8SS which shall evaluate the clai and #re#are a draft decision to be sub itted to the Co ission Pro#er thru the Co ission Secretar%$ within fifteen /1@0 da%s fro recei#t of the referral. Section ). !ral Argument. - A#on otion b% a #art%$ or otu #ro#rio$ the Co ission Pro#er a% call for oral ar"u ents of the #arties before the Co ission Pro#er en banc sub(ect to such li itation of ti e and issues as the Co ission a% #rescribe. 6n lieu of oral ar"u ents$ the #arties a% be allowed to sub it their res#ective e oranda within fifteen /1@0 da%s fro notice thereof. Section *. "eriod for %endering +ecision. - !n% case brou"ht to the Co ission Pro#er shall be decided within si&t% /D00 da%s fro the date it is sub itted for decision or resolution$ in accordance with Section *$ Rule 666 hereof. Section @. "rocedure in Ma1ing +ecisions. - The conclusion of the Co ission Pro#er in an% case brou"ht before it for decision shall be reached after for al deliberation b% its e bers. !n% e ber a% write a se#arate concurrin" or dissentin" o#inion which shall for #art of the decision. !n% e ber who took no #art$ or dissented$ or abstained fro a decision or resolution ust state the reason therefor. Section D. .orm of +ecision. - 5ver% ad(udication on the erits of a case shall be in the for of a decision which shall state clearl% and distinctl% the facts and the law on which it is based and si"ned b% the e bers of the Co ission Pro#er. The co#ies of the a"enda and e&cer#ts of the inutes of the session of the Co ission Pro#er and the resolution or decision #ertainin" to a case shall be dul% attested b% the Co ission Secretar% and shall be attached to the records of the case. Section E. &eal of the Commission. - The seal of the Co ission on !udit$ which shall be in the custod% of the Co ission Secretar%$ shall be affi&ed to all decisions or resolutions of the Co ission as an indication of their official character. Section F. -umber of Copies and +istribution of +ecision. - Co#ies of the 3ecision or Resolution of the Co ission shall be distributed as follows, /10 first ori"inal co#% to the #er anent .ook of 3ecisions which shall be aintained and ke#t b% the Co ission Secretar%- /20 second ori"inal co#% to the Central 4ffice Records 3ivision of the Co ission/)0 third ori"inal co#% to the rollo or folder containin" the ori"inal co#ies of the #leadin"s and other #a#ers in the custod% of the Co ission Secretar%- /*0 one co#% each to the 8e"al Services Sector$ !uditor and 3irector concerned- /@0 one co#% each to the #arties or their counsels in the case.

Section 9. .inality of +ecisions or %esolutions. - ! decision or resolution of the Co ission u#on an% atter within its (urisdiction shall beco e final and e&ecutor% after the la#se of thirt% /)00 da%s fro notice of the decision or resolution$ unless a otion for reconsideration is seasonabl% ade or an a##eal to the Su#re e Court is filed. Section 10. Motion for %econsideration. - ! otion for reconsideration a% be filed within the ti e re ainin" of the #eriod to a##eal$ on the "rounds that the evidence is insufficient to (ustif% the decision- or that the said decision is contrar% to law. 4nl% one /10 otion for reconsideration of a decision of the Co ission shall be entertained. C!A %esolution -o. )7882779 dated August 8:# )788 Resolution Modifying Sections 9 and 10, Rule X of the 2009 Revised Rules of Procedure of the Commission on Audit Section 11. .orm and Contents of the Motion for %econsideration. - The otion shall be verified and shall #oint out s#ecificall% the findin"s or conclusions of the decision which are not su##orted b% the evidence or which are contrar% to law$ akin" e&#ress reference to the testi onial or docu entar% evidence or the #rovisions of law that such findin" or conclusions are alle"ed to be contrar% to. Section 12. Effect of Motion for %econsideration and 0ow 3t is +isposed !f. - ! otion to reconsider a decision$ co #l%in" with the i ediatel% #recedin" section$ sus#ends the runnin" of the #eriod to elevate the atter to the Su#re e Court. +ithin two /20 da%s fro its filin"$ the Co ission Secretar% shall refer the otion to the 3irector9!S. for co ents. A#on recei#t of the co ents$ he shall forward the sa e to"ether with the otion to the 8e"al Services Sector for stud% and reco endation. The latter shall$ within fifteen /1@0 da%s fro recei#t thereof$ sub it a draft decision$ for the consideration of the Co ission Pro#er. Section 1). Entry of +ecision. - 6f no a##eal is filed within the ti e #rovided in these rules$ the decision of the Co ission shall be entered b% the Co ission Secretar% in the 3ocket which shall contain the dis#ositive #art of the decision and shall be si"ned b% the Secretar% with a certificate that such decision has beco e final and e&ecutor%. Such recordin" of the decision shall constitute the entr%.

RULE XI CONTEMPT Section 1. +irect Contempt "unished &ummarily. - ! #erson "uilt% of isbehavior in the #resence of or so near the Co ission Pro#er or an% of its e bers as to obstruct or interru#t the #roceedin"s before it or the $ includin" disres#ect toward the Co ission or its e bers$ offensive #ersonalities toward others or refusal to be sworn or to answer as a witness$ or to subscribe to an affidavit or de#osition when lawfull% re'uired to do so$ a% be su aril% ad(ud"ed in conte #t b% the Co ission or an% of its e bers and shall be #unished in accordance with the #enalties #rescribed in the Rules of Court. Section 2. 3ndirect Contempt. 1 !fter a char"e in writin" has been filed b% an a""rieved #art% before the Co ission Pro#er or its e bers$ and after an o##ortunit% shall have been "iven to the res#ondent to be heard b% hi self or counsel$ a #erson "uilt% of the followin" acts a% be #unished for conte #t, a. ;isbehavior of an% officer of the Co ission in the #erfor ance of his official duties or in his official transactionsb. 3isobedience of or resistance to a lawful writ$ #rocess$ order$ (ud" ent or co and of the Co ission or an% of its e bers-

c.

!n% abuse of or an% unlawful interference with the #rocess or #roceedin"s of the Co ission or an% of its e bers not constitutin" direct conte #t under Section 1 of this rule-

d. !n% i #ro#er conduct tendin"$ directl% or indirectl%$ to i #ede$ obstruct$ or de"rade the ad inistration of (ustice b% the Co ission or an% of its e berse. <ailure to obe% a sub#oena dul% served. Section ). "enalty for 3ndirect Contempt. - 6f ad(ud"ed "uilt%$ the accused in accordance with the #enalties #rescribed in the Rules of Court. a% be #unished

RULE XII JUDICIAL REVIEW Section 1. "etition for Certiorari. - !n% decision$ order or resolution of the Co ission a% be brou"ht to the Su#re e Court on certiorari b% the a""rieved #art% within thirt% /)00 da%s fro recei#t of a co#% thereof in the anner #rovided b% law and the Rules of Court. +hen the decision$ order or resolution adversel% affects the interest of an% "overn ent a"enc%$ the a##eal a% be taken b% the #ro#er head of that a"enc%.

RULE XIII ENFORCEMENT AND MONITORING OF DECISION Section 1. Execution of +ecision. 1 5&ecution shall issue u#on a decision that finall% dis#oses of the case. Such e&ecution shall issue as a atter of ri"ht u#on the e&#iration of the #eriod to a##eal therefro if no a##eal has been full% #erfected. Section 2. -otice of .inality of +ecision (-.+*. - !n 7<3 directin" the #ersons liable to #a%9refund the a ount disallowed shall be issued b% the followin" officials$ u#on a decision that has beco e final and e&ecutor%, a. !uditor 1 for 7397C or 3ecision issued b% hi b. 3irector who su#ervised the s#ecial audit tea -for 7397C issued b% the audit tea c. 3irector 1 for decision rendered b% hi d. :eneral Counsel 1 for decision of the !S. e. Co ission Secretar% 1 for decision of the CP Section ). C!A !rder of Execution (C!E*. - 6n case of failure of the #erson/s0 liable to refund the a ount disallowed9char"ed as #rovided in the #recedin" section$ the C45 directin" the Cashier9Treasurer93isbursin" 4fficer to withhold #a% ent of an% one% due such #erson/s0 shall be issued b% the followin", a. 3irector 1 for 7<3s issued b% hi and the b% !uditor b. :eneral Counsel 1 for 7<3 issued b% hi and b% the Co and for (ud" ents rendered b% the Su#re e Court

ission Secretar%$

Section *. -on2compliance with the C!E. - 6n case of failure b% the Cashier9Treasurer93isbursin" 4fficer to co #l% with the C45$ the !uditor shall notif% the

a"enc% head concerned of the non-co #liance. !t the sa e ti e$ the !uditor shall re#ort the atter throu"h the C4! 3irector concerned$ to the :eneral Counsel who shall take an% or all of the followin" actions, 1. Reco end to the Co ission Pro#er to cite defaultin" #art% in conte #t2. Refer the atter to the Solicitor :eneral for the filin" of a##ro#riate civil suit). Refer the case to the 4 buds an for the filin" of a##ro#riate ad inistrative or cri inal action. Section @. 0olding the +efaulting "arty in Contempt. - !n% #art% who fails to co #l% with the C45 a% be held in conte #t #ursuant to Section 2$ Rule >6 of these Rules. The 8SS shall stud% and evaluate the re#ort of such non-co #liance as cited in the #recedin" section and sub it its reco endation to the Co ission Pro#er within fifteen /1@0 da%s fro recei#t thereof. Section D. %eferral to the &olicitor General. - To enforce civil liabilit%$ the !uditor shall sub it to the 3irector concerned a re#ort on C45s which have not been co #lied with. The re#ort shall be dul% su##orted with certified co#ies of the subsidiar% records$ and the #a%rolls9vouchers disallowed and collections char"ed$ to"ether with all necessar% docu ents for the filin" of the a##ro#riate civil suit. The 3irector shall forward the re#ort to the :eneral Counsel who shall stud% and evaluate the sa e and sub it his reco endations to the C4! Chair an within fifteen/1@0 da%s fro recei#t thereof. Referral to the 4ffice of the Solicitor :eneral for its a##ro#riate action a% be ade. Section E. %eferral to the !mbudsman. - The !uditor shall re#ort to his 3irector all instances of failure or refusal to co #l% with the decisions or orders of the Co ission conte #lated in the #recedin" sections. The C4! 3irector shall see to it that the re#ort is su##orted b% the sworn state ent of the !uditor concerned$ identif%in" a on" others$ the #ersons liable and describin" the #artici#ation of each. =e shall then refer the atter to the 8e"al Services Sector who shall refer the atter to the 4ffice of the 4 buds an or other a##ro#riate office for the #ossible filin" of a##ro#riate ad inistrative or cri inal action. Section F. Effect of -on2compliance. - !n% dela% in co #l%in" or refusal to co #l% with the order or decision of the Co ission shall constitute a "round for conte #t$ and9or ad inistrative disci#linar% action a"ainst the officer or e #lo%ee concerned.

RULE XIV ADMINISTRATIVE CASES Section 1. Applicability of Ci il &er ice 6aw and !ther %ules. - The #rocedures set forth in the #ertinent #rovisions of the Civil Service 8aw$ The 4 nibus Rules 6 #le entin" 5&ecutive 4rder 7o. 292 and C4! ;e orandu 7o. ED-*F dated !#ril 2E$ 19ED$ in ad inistrative cases a"ainst officers and e #lo%ees of the Co ission$ are hereb% ado#ted and read into these rules. Section 2. %e20earing. - 6n eritorious cases as a% be deter ined b% the Co ission Pro#er$ the Co ission Pro#er a% order a re-hearin" of the ad inistrative case. Section ). "roposed +ecision. - A#on the ter ination of the for al investi"ation and the sub ission of the re#ort of the hearin" officer$ or evaluation of res#ondentBs !nswer in case of waiver of for al investi"ation$ the 8SS shall within thirt% /)00 da%s thereof #ro#ose a decision for the consideration of the Co ission Pro#er.

Section *. Transmittal to the Commission "roper.- The 8SS shall trans it to the Co ission Pro#er throu"h the Co ission Secretar% the #ro#osed decision which shall contain the followin" #articulars, a. b. c. d. e. !d inistrative case title and nu berRes#ondent$ #osition9desi"nation and #lace of assi"n ent! brief state ent of aterials facts<indin"s and conclusionsPenalt% i #osed$ if warranted.

Section @. %e iew by the Chairman and Commissioners. - The Co ission Secretar% shall furnish the e bers of the Co ission with a co #lete set of the record of the case$ to"ether with the #ro#osed decision and the su ar% of the case$ for review. Section D. .inali;ation of the +ecision. - !fter the review of the case b% the Chair an and the Co issioners$ the Co ission Secretar% shall calendar the sa e as an ite in the a"enda of the ne&t re"ular eetin" of the Co ission Pro#er. Section E. %ecording and %elease. - The Co ission Secretar% shall record the decision in the 3ocket of !d inistrative Cases aintained b% that office and thereafter send it to the Central 4ffice Records 3ivision which shall be res#onsible for its release and full disse ination to all concerned. Section F. Motion for %econsideration. - The res#ondent a%$ within fifteen /1@0 da%s after recei#t of the decision$ file with the Co ission Pro#er a otion for reconsideration thereof in accordance with the #rocedure set forth under Sections )9$ *0$ *1 and *2 of C4! ;e orandu 7o. ED-*F. Section 9. +isposition of the Motion for %econsideration. - The dis#osition of a otion for reconsideration shall be e bodied in an a##ro#riate resolution or issuance of the Co ission Pro#er which shall for #art of the records of the case. The #rocedure outlined for the dis#osition of ad inistrative cases shall be observed. Section 10. Appeal. - !##eals$ where allowable$ shall be ade b% the #art% adversel% affected b% the decision in accordance with the rules #rescribed under e&istin" Civil Service rules and re"ulations.

RULE XV MISCELLANEOUS PROVISIONS Section 1. &upplementary %ules. - 6n the absence of an% a##licable #rovision in these rules$ the #ertinent #rovisions of the Rules of Court in the Phili##ines shall be a##licable b% analo"% or in su##letor% character and effect. Section 2. !n% deviation fro these rules$ which does not affect the substantive ri"hts of the #arties$ shall not invalidate the action taken b% the Co ission.

RULE XVI REPEALING CLAUSE AND EFFECTIVITY

Section 1. %epealing Clause. - !ll resolutions$ rules$ re"ulations$ circulars and e oranda and other issuances of the Co ission or #arts thereof which are inconsistent with an% #rovisions of these rules are hereb% dee ed re#ealed or odified accordin"l%. Section 2. &eparability Clause. - 6f an% #art of these rules is declared unconstitutional$ the re ainin" #art not affected thereb% shall re ain valid and effective. Section ). Effecti ity. - These rules shall be #ublished in a news#a#er of "eneral circulation and shall take effect thirt% /)00 da%s after co #letion of its #ublication.

!PPR4?53 this 1@th

da% of Se#te ber $ 2009.

(SGD!) REYNALDO A! VILLAR Chair an

(SGD!) JUANITO G! ESPINO, JR! Co issioner

=avin" been #ublished in the Phili##ine Star and The 3ail% Tribune on Se#te ber 2F$ 2009$ these rules take effect on 4ctober 2F$ 2009. !ttested b%, (SGD!) FORTUNATA M! RUBICO 3irector 6? Co ission Secretar%