August 23, 2013

COA RESOLUTION NO. 2013-016

SUBJECT : Amendment of Commission on Audit Resolution No. 2008-005 dated February

15, 2008 entitled "Imposition and collection of filing fees on cases filed before the
Commission on Audit in the exercise of its quasi-judicial function"

WHEREAS, this Commission promulgated Commission on Audit (COA) Resolution No. 2008-005
dated February 15, 2008 imposing ling fees on cases led before it in the exercise of its quasi-judicial
function;

WHEREAS, Section 5, Rule IX of the 2009 Revised Rules of Procedure of the Commission on Audit
(RRPC) dated September 15, 2009 reiterated COA Resolution No. 2008-005 on the imposition of ling
fees;

WHEREAS, the said COA Resolution and Section 5, Rule IX of the 2009 RRPC xed the amount of
the ling fee at one-tenth (1/10) of one percent (1%)of the amount involved in adjudication, but not
exceeding P10,000.00;

WHEREAS, the maximum amount of P10,000.00 as ling fee corresponds to only 1/10 of 1% of a
P10,000,000.00 amount involved in adjudication, although many cases led before the COA involve
amounts exceeding P10,000,000.00;

WHEREAS, a survey of other quasi-judicial bodies show that they also charge minimal amounts as
filing fee for decisions, opinions and other services;

WHEREAS, currently, the Commission imposes ling fees on appeals from disallowances and
charges as well as on money claims;

WHEREAS, the ling fees for appeals from Notices of Disallowances and Charges are paid by
government ocials/employees in their personal capacity, while the ling fees for money claims are paid
by the persons claiming from the government;

WHEREAS; the Commission Proper, in its Regular Meeting dated June 11, 2013, resolved to set a
cap on ling fees, and at the same time consider that the cap of P10,000.000 is, by current standards,
very low, compared to the amount involved and the required legal work to resolve the case;

NOW, THEREFORE, the Commission Proper resolves to adjust the cap imposed on lings fees on
the following:

Nature Filing fees

Appeals from notices of disallowance or

1/10 of 1% of the amount involved,
charge, requests for relief from
provided the total filing fee shall not
accountability, condonation, and write-
exceed P20,000.00
off
1/10 of 1% of the amount
involved, provided the total filing
fee shall not exceed P50,000.00,
Money claims and approval of sale
subject to certain exceptions as
may be approved by the
Commission Proper

This Resolution amends COA Resolution No. 2008-005 and Section 5, Rule IX of the RRPC and shall
immediately take effect after publication in two (2) newspapers of general circulation.

(SGD.) MA. GRACIA M. PULIDO TAN

Chairperson

(SGD.) HEIDI L. MENDOZA (SGD.) ROWENA B. GUANZON

Commissioner Commissioner

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