Republic of the Philippines 7 COMMISSION ON AUDIT Commonwealth Avenue, Quezon City, Philippines \ MEMORANDUM No. : 2020-024 Date: & 2 TO : All Assistant Commissioners, rectors, Officers-in-Charge, Supervising Auditors, Audit Team Leaders, Audit Team Members, and Other Concerned Personnel SUBJECT : Additional Guidelines in the Installation, Utilization, and Maintenance of the COA Order of Execution Management Information System (COEMIS) of Final and Executory Decisions at All Levels of Adjudication Pursuant to COA Resolution No. 2020-020 dated March 12, 2020, this Commission formally adopts and institutionalizes the COEMIS at all levels of adjudication. The implementing guidelines of this policy issuance are embodied in COA Memorandum No. 2020- 016 dated October 8, 2020 on the installation, utilization and maintenance of the COEMIS. For the period October 30, 2019 to December 2, 2020, the COEMIS Ad-Hoc Team from the Information Technology Office (ITO) and the Prosecution and Litigation Office (PLO) has conducted a total of 66 sessions! of face-to-face and online briefings. More than 2,500 targeted participants? from the Audit Teams/Audit Groups and the Offices of the Directors of the Audit Sectors have attended the briefings, pursuant to COA Memorandum Nos. 2019-019 dated September 20, 2019; 2020-002 dated January 7, 2020; 2020-006 dated February 26, 2020; and 2020-011 dated September 1, 2020. ‘The development of the COEMIS has been guided by the provisions and forms prescribed under the 2009 Rules and Regulations on the Settlement of Accounts (RRSA) and the 2009 Revised Rules of Procedure of the Commission on Audit (RRPC). However, during the pilottesting and data build-up for final and executory decisions at the levels of the Commission Proper and the Supreme Court, technical glitches have been encountered as regards the uniform numbering system of the forms prescribed under the 2009 RRSA, i.e. Notice of Disallowance (ND); Notice of Charge (NC); Notice of Suspension (NS); and Notice of Settlement of Suspension, Disallowance and Charge (NSSDC). Meanwhile, the forms for the Notice of Finality of Decision (NFD) and the COA Order of Execution (COE) have no prescribed numbering system. Consistent with item IIL9 of COA Memorandum No. 2020-016, there is need to provide a unique number system for the aforecited forms under the 2009 RRSA for uniformity of use across all levels of adjudication; ease the encoding of their respective data and avoid or ‘minimize technical glitches; and facilitate the consolidation and integration of data inputs for report generation, as follows: "10 sessions for fceo-fce briefings fom October 30,2019 to nua 24, 2020; an 36 sessions for online bietings fom September 18, 2020 to Decerber 2,200, Fromall COA Repional Offices and Sub-RepenalOfce of Negres sland se Siglo; an Aut Tears rom the Nasional Capa Region tdi sof the Oso he Dire ofthe Aud Sectors "5, Specte guidelines may be sued periodically until the competion ofthe plot sting ad ro-ou ofthe COEMIS by 2022._ Audit Issuance/Form Format 1. ND/NS/NC Note: xxx is the number in the actual ND/NS/NC ~ | NDINS/NC No. xxx[-Agency-Region-Area-Sub- Area (if applicable)} Example: © Water District (WD) San Fernando Water District xxx[-San Fernando WD-RO3-Pampanga] © State University or College (SUC) xoxx[-UPLB-Laguna] xxx[-Cagayan SU-Carig] * Agency xxx{-DPWH-ROI-Ilocos Sur-1* DEO] 2. NED Note: yyyy-nnn is the number in the actual NED; if none, a number should be provided for monitoring purposes Legend: CCD - Comporate Cluster Director (CD) | NCD - National CD | RO - Regional Office [n] - Cluster or RO Number Audit Team (AT) Level NFD-AT-Agency-Region-yyyy-nan Example. NED-AT-DPWH-RO3-2019-001 Director Level NFD-CCD[n}-yyyy-nnn NCD{n}-yyyy-nnn RO[n}-yyyy-nnn BARMM-yyyy-nnn CAR-yyyy-nnn Example NFD-NCD1-2019-001 [3 Cor Note: Same syntax/format with NFD ‘COE-CCDiin}-yyyy-nnn NCD[n}-yyyy-nnn RO[n}-yyyy-nnn BARMM-yyyy-nnn CAR-yyyy-nnn, Example: COB-NCD1-2019-001 4. NSSDC Note: Same ND/NS/NC syntax/format with | NSSDC No. xooc{-Ageney-Region-Area-Sub-Area (if applicable)) Example: San Fernando Water Distriet Page2 of a 4Audit Issuance/Form, Format xax{-San Fernando WD-ROS-Pampanga] tat 1 College (SUC) xxx[-UPLB-Laguna] xxx[-Cagayan SU-Carig] © Agency xxx[-DPWH-RO1-Iocos Sur-1** DEO} ‘The numbering system format above is specifically for the data build-up in the COEMIS, without prejudice to the numbers already assigned to the ND/NC/NS that have already been issued pursuant to the 2009 RRSA. For the subsequent issuance of the above forms beginning Calendar Year 2021, the numbering system format prescribed above may already be used to facilitate the data encoding at different levels of adjudication, and the data retrieval for updating or referencing. These additional guidelines are directed to the Audit Teams/Audit Groups which issue the ND/NC/NS/NFD/NSSDC and the Directors of the Audit Sectors and Offices* who issue the NFD and COE and render decisions on appeal therefrom. The automated system includes final and executory decisions on relief from accountability within their respective jurisdictional amounts. They shall be guided by the following timeli data build up, and report generation: [ ‘Activity ‘Timeline | Encode’build up data of final and executory | decisions with COEs but remain unsettled/ Audit Groups | outstanding as ofthis date On or before + Offices of the lit/validate encoded data from the hard | January 31, 2021 Directors | copies of COEs and supporting documents, and update the system with settlements, | Generate/print reports at different levels of © Audit Teams/ adjudication, continue updating the system | 6. . Ketre Audit Groups with newly issued COES and settlements _| Fu, 98 9991 |* Offices ofthe COEs and — supporting ny Directors | documents, and upload in the system. Generate @ consolidated Sectoral COEMIS Report as of a given date On or before [Generate ‘an institutional Tevel COA] March 31, 2021 | COEMIS Report as of a given date * 170 and PLO Submit to the Commission Proper the | institutional level COA COEMIS Report as Lof'a given date (On or before June 30, 2021 With the adoption and institutionalization of the COEMIS under COA Resolution No. 2020-020, the use of the automated system shall become part of the performance and ‘commitment under the 2021 Strategic Performance Management System (SPMS) guidelines. Further, the automated system may also be used by the team that will validate the * Corporate Goverment Secor, Local Goverment Seto, Nao] Goverment Set, Fraud Aud Ofice sd Special Ault Ofc ofthe ‘Special Series Sector and Inlizenc and Condens Fund Aut Offs Page 30f 4recommendations of the nominees to the 2021 COA Program on Awards and Incentives for Service Excellence (PRAISE). For the guidance of all concerned. a MICHAEL-G. AGUINALDO _Ehiaieperson wii Page 4 of 4