Frequently Asked Questions

38 FAQs matched your search criteria.
  1. 1. NS is not a final audit decision. Why is it included in the COEMIS?
  2. 1. Should a NFD be issued against the persons liable who failed to file a timely appeal of a ND/NC/Decision and, on their part, became final and executory?
  3. 2. In the above case, what would be the amount to be reflected in the NFD for those who failed to file a timely appeal?
  4. 2. The auditor issued a NS due to non-submission of vouchers or other required documents. If these required vouchers or other required documents were submitted later on, is the auditor required to issue the NSSDC by considering the submission thereof as compliance? Should the auditor evaluate or audit the documents before issuing the NSSDC?
  5. 3. Is the issuance of NFD proper after the lapse of the reglementary period to file an appeal but there is a pending request by the persons liable to settle through installment payment their respective liabilities? How about if the persons liable have started paying?
  6. 3. Relative to the above, if the auditor allowed the suspended transaction in audit, how should this be reflected in the NSSDC?
  7. 4. In case payments were made before issuance of NFD, how should the recording of payments made in the books of accounts of the agency if there is no final audit decision yet?
  8. 4. There are a number of NSs which already matured into disallowance due to lapse of time and non-compliance with the required submission of vouchers or other required documents. However, the auditor concerned could not locate the supporting documents to issue the ND. What should the auditor do?
  9. 5. Do we allow the auditee to seek extension on the submission of the requested documents stated in the NS?
  10. 5. Is it safe to assume that a copy of a COA Decision sent through registered mail be considered as properly served to a person liable if it was returned by the post office due to “Moved to Another Address” with no notice given by the person liable? Would the reglementary period of 180 days to file an appeal run again?
  11. 6. If a NFD was already issued but, on appeal, the SC granted the Petition for Certiorari of the persons liable and reversed and set aside the COA Decision and the ND/NC, will the favorable SC decision benefit the persons liable who did not join in the petition? What would happen if there were settlements made?
  12. A. Can persons held liable under the ND/NC be allowed to retire, transfer to another agency or be separated from the service before the issuance of the NFD?
  13. A. What is the COEMIS?
  14. A. When should the COE be encoded in the COEMIS?
  15. B. In the question above, what would happen if only one of the persons liable remain with the agency upon the finality of the audit decision?
  16. B. Should the COE be encoded if there is a pending request to lift the same?
  17. B. What are included in the COEMIS?
  18. C. Do we need to issue a COE even if there is a pending request for authority to settle the liability through installment payment?
  19. C. In case only a number of persons liable filed an appeal from an ND/NC praying for the lifting thereof, will a favorable decision benefit the other persons liable who did not join or file an appeal?
  20. D. In case there are several persons liable and some were already separated from service, could those who are still in government service be directed to settle the liability?
  21. D. What should the auditor do in case a final and executory decision of the Director lifting a disallowance or charge and is not the proper subject of automatic review, that is, the amount involved is not more than P100,000.00?
  22. E. Can the persons liable who are about to end their term/tenure in the government service be allowed to settle their respective liability and be cleared from money or property accountability?
  23. E. Hypothetically, what should the auditor do if a disallowance or charge was lifted by the Director and is a proper subject of automatic review but was not elevated to the Commission Proper?
  24. F. Section 27.1.2 of the 2009 RRSA provides that “NDs and NCs which have become final and executory but are not covered by an AO or FOA shall be forwarded to the officer concerned for the issuance of the COE in accordance with Section 23 hereof.” Does this provision allow the issuance of a COE even without a prior NFD?
  25. F. There are instances where the final and executory decisions of the Commission Proper or the Director instruct the Audit Team Leader (ATL) and the Supervising Auditor (SA) to issue a Supplemental ND/NC. When should the Supplemental ND be issued?
  26. G. In view of the above, can the NFD and COE be issued for NDs in the absence of documents which can no longer be located due to the passage of a long period of time? If not, what actions may be taken if the documents can no longer be produced despite earnest efforts to locate the same?
  27. G. What should be the amount stated in the ND if the disallowance pertains to property which is still being used by the public or has already served its economic life?
  28. H. Can we include officials who are not found liable in a ND or NC in the COE?
  29. H. Is service of the NS/ND/NC, as well as Decision/NFD/COE, through electronic mail (email) valid?
  30. I. Do we encode into the COEMIS the ND/NC issued before the effectivity of the 2009 RRSA but without the NFD/COE?
  31. I. What should be done in case the persons liable refuse to receive a copy of the COE?
  32. J. In the above question, how to proceed if there are settlements made by the persons liable without the COE?
  33. J. Should a COE be issued even after the liability has been fully settled?
  34. K. Is there any rule on how much should be withheld from the salaries, emoluments, allowances and other benefits of the persons liable in the enforcement of the COE?
  35. K. There are several persons liable in the ND, such as payees in case of payroll. Is there a need to encode all of them into the system?
  36. M. In the above, what if the persons liable could no longer be located due to change of address?
  37. N. What would happen if the NFD and COE were already issued by the Director but the persons liable still filed an appeal before the COA Commission Proper and rendered a decision therein?
  38. O. How should the auditor implement the COE if payment of salaries and other personnel benefits are now made by crediting the payroll account of the persons liable and is withdrawable through the use of Automated Teller Machine (ATM)?

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