B. What are included in the COEMIS?
- Only final and executory COA decisions with NFDs and COEs under the 2009 Rules and Regulations on Settlement of Accounts (RRSA); and Auditor’s Order and/or Final Order of Adjudication under the Manual on Certificate of Settlement and Balances (CSB) are included in the COEMIS, such as:
- NDs and NCs which are not appealed within the reglementary period of 180 days from receipt thereof
- Decisions of the Audit Team Leader denying the Request for Relief from Money/Property Accountability;
- Decisions of the Cluster or Regional Director from appeals from NDs or NCs, or from the denied request for relief from money/property accountability;
- Decisions of the COA Commission Proper of cases within its appellate or original jurisdiction; and
- Supreme Court (SC) Decisions/Resolutions with Entry of Judgment
