COMMISSION ON AUDIT MEMORANDUM NO.

93-820 August 26, 1993

TO : All Directors, Officers-in-Charge of Central and Regional Offices,

Provincial/City/Municipal Auditors, Unit Auditors and Others Concerned

SUBJECT: Delegation of Authority to COA Officials to Decide on Requests for Relief from
Property and/or Money Accountability

It has been observed that requests for relief from property and/or money accountability
as provided in Section 73 of PD 1445 reach the Commission Proper even where the amounts
involved are minimal and could be decided at the level of the COA Official concerned. It has
also been noted that Section 378 of the Local Government Code (RA 7160) concerning "Credit
for Loss Occurring in Transit or Due to Casualty," sets a limit for crediting the losses by the
provincial, city or municipal auditor in the settlement of the account of the accountable officer.

Conformably to COA Resolution No. 93-605 and in order, therefore, to expedite the
action on requests for relief, the following COA officials are hereby authorized to act on such
requests, as follows:

Total Amount of Money or

Approving COA Official Cost of Property Involved

Corporate, National not exceeding P50,000

Unit Auditor
Provincial City and
Municipal Auditor

Director/Officer-in-Charge in excess of P50,000

of Regional Offices and up to P100,000
CAO, NGAO I & II and
LGAO

Assistant Commissioner in excess of P100,000

up to P200,000

COA Chairman in excess of P200,000

up to P500,000

Commission Proper above P500,000

The request for relief shall be accompanied by the documents enumerated under COA
Circular No. 92-386 on Prescribing Rules and Regulations on Supply and Property
Management in the Local Governments, particularly Sections 151 to 154 therefore for
accountable officers in the local sector and COA Memorandum 92-751 for accountable officers
in the corporate and national sectors. The procedural requirements shall be strictly observed
and complied with by all concerned.

Delegations of other authority, duties and functions in favor of the above-mentioned

officials not inconsistent herewith, shall continue to be effective.
 Any issuance contrary to or inconsistent herewith is hereby deemed revoked and/or
amended accordingly.

This memorandum shall take effect immediately.

(SGD.) PASCASIO S. BANARIA, Chairman