H. Could we upload scanned copies of the approved COE and its attachments/references pertaining to specific audit decisions/issuances in the system? If yes, what would be its evidentiary value?
- Yes, COEMIS has a feature where scanned copies of approved audit decisions/issuances could be uploaded. However, the scanning of COE should include specific attachments/references to audit decisions/issuances, and uploading these in the COEMIS should be done on a per COE basis.
- As to its evidentiary value, the original document is still the best evidence. Scanned copy is admissible only if original document is no longer available despite diligent efforts in locating or reproducing it. However, this is subject to the sound discretion of the court.
- The scanned copies of COE and its attachments/references uploaded in the system would preserve the original copies of these documents that should be placed in a permanent and secured place or storage. For purposes of verification, research or referencing to previous records, the uploaded copies would suffice.
