Pursuant to Section 6 of Article IX-A of the 1987 Constitution, and by virtue of the powers vested in it by existing laws, the Commission on Audit hereby promulgates the following rules governing pleadings and practice before it. Section 1. Title.

1987 PHILIPPINE CONSTITUTION ARTICLE IX-D THE COMMISSION ON AUDIT SECTION 1 (1). There shall be a Commission on Audit

Pursuant to Section 6 of Article IX-A of the 1987 Constitution, and by virtue of the powers vested in it by existing laws, the Commission on Audit hereby promulgates the following rules governing pleadings and practice before it. Section 1.

COA Order of Execution (COE) – a written instruction to withhold payment of salary and other money due to persons liable, for the settlement of their liability

The Philippine Constitution declares its independence as a constitutional office, grants it powers to audit all accounts pertaining to all government revenues and expenditures/uses of government resources and to prescribe accounting and auditing rules, gives it exclusive authority to define the scope and techniques for its audits, and prohibits ...

COA, the Commission rules that government officials and employees who unwittingly received disallowed benefits or allowances are not liable for their reimbursement if there is no finding of bad faith.

2020年10月20日 · “COA-DBM JC 2, s. 2020: Updated Rules and Regulations Governing Contract of Service (COS) and Job Order (JO) Workers in the Government,” CIVIL SERVICE GUIDE: A Compilation of Issuances on Philippine Civil Service, accessed March 24, 2025, https://www.csguide.org/items/show/1492.

COA Order of Execution (COE) shall be issued by the Director to enforce settlement of the audit disallowance/charge. The agency cashier / treasurer / officer of the agency charged with the payment of salaries is authorized to withhold payment of salary and other money due to persons liable by virtue of the COE.

The document defines key terms related to the Commission on Audit's rules of procedure, such as "member", "money claim", and "respondent". It also outlines the Commission's general jurisdiction, powers, and duties, which include auditing government revenues/expenditures, settling money claims, and examining certain non-governmental entities.

2018年10月4日 · Rule 22 to any related civil proceedings challenging an execution as being in violation of federal law, including proceedings filed by the prisoner or someone else on his or her behalf.