REPUBLIC OF THE PHILIPPINES

COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines

RESOLUTION NO. : 2007-004

DATE: July 31, 2007

SUBJECT: Delegating to Regional Cluster Directors of the Legal and

Adjudication Sector the Authority to Decide on Requests for Relief
from Money and/or Property Accountability Involving Amounts Not
Exceeding P50,000.

WHEREAS, as part of its quasi-judicial function, this Commission is authorized to decide on

requests for relief from money and/or property accountability;

WHEREAS, under COA Resolution No. 93-065 dated August 3, 1993, this Commission
delegated to certain COA officials the authority to decide on requests for relief from money
and/or property accountability;

WHEREAS, under COA Memorandum No. 2002-053 dated August 26, 2002, as confirmed
under COA Resolution No. 2004-001 dated January 9, 2004, the delegated authority under
COA Resolution No. 93-605 was modified by transferring the same to the Director, Legal and
Adjudication Office under well-defined circumstances and limitation;

WHEREAS, it has been noted of late that there is an increasing number of requests for relief
from money and/or property accountability even where the amounts involved are minimal and
could be decided by senior officials at the regional level of this Commission;

WHEREAS, there is a need to expedite the disposition/resolution of the aforesaid requests;

NOW, THEREFORE, pursuant to Section 2(2), Article IX-D of the1987 Constitution and
Section 73 of Presidential Decree No. 1445, the Commission Proper resolves, as it does
hereby resolve, to authorize Regional Cluster Directors (RCDs) of the Legal and Adjudication
Sector (LAS) to decide on requests for relief from money and/or property accountability where
the total amount of money or cost of the property lost due not exceed Fifty Thousand
(P50,000) Pesos; and that appeals from decisions of the RCD-LAS shall be acted upon by the
Director of LAO for the sector concerned;

BE IT RESOLVED FURTHER, that subject to the foregoing, the delineation of authority on

requests for relief from accountability under COA Memorandum No. 2002-053 shall remain in
force and effect.

For purposes of monitoring, the Regional Cluster Directors, LAS, shall prepare and submit a
quarterly report of their final actions, together with copies thereof, within five (5) days of the
succeeding month to the concerned Director of the Legal and Adjudication Office (LAO), copy
furnished the Assistant Commissioner and General Counsel, LAS.

All issuances inconsistent with this Resolution are deemed modified or repealed accordingly.

This Resolution shall take effect immediately.