COA RESOLUTION NO. 2013-017 - Commission on Audit

Republic of the Philippines
COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines
<strong>RESOLUTION</strong>
No.
Date
<strong>2013</strong>-<strong>017</strong>
AUG 2 3 <strong>2013</strong>
Subject: Creation of a Legal Assistance Fund to provide
additional resources to supplement those
authorized under the General Provisions of the
General Appropriations Act, for payment of legal
expenses to <strong>Commission</strong> on Audit personnel who
are subjected to harassment or retaliatory suits
WHEREAS, Section 2(1 ), Article IX of the 1987 Philippine Constitution
vests in the <strong>Commission</strong> on Audit (<strong>COA</strong>) the power, authority and duty to
examine, audit and settle all accounts, pertaining to the revenues and receipts of
and expenditures or uses of funds and property owned or held in trust by the
government;
WHEREAS, the <strong>COA</strong> is mandated to determine the scope of audit,
establish the techniques and methods required therefor, and promulgate accounting
and auditing rules and regulations, including those for the prevention and
disallowance of irregular, illegal, unnecessary, excessive, extravagant, and
unconscionable expenditures or uses of government funds and properties;
WHEREAS, in carrying out the above mandate as well as the intensified
audit policy of the <strong>Commission</strong>, its officers and employees are susceptible to being
haled into court or any tribunal in an endless array of harassment or retaliatory
suits, whether administrative, civil or criminal, in consequence of the performance /
1
of their official duties and functions;
['b
WHEREAS, under Section 7, Paragraph 7 (d), Chapter 3, Subtitle B, Title I
Constitutional <strong>Commission</strong>s, Revised Administrative Code of 1987, the Legal
Office of the <strong>Commission</strong> is also required to extend assistance by way of legal
advice or counsel to the auditors who face harassment or retaliatory suits, whether
civil or criminal, in consequence of the performance of their official functions ;
.
WHEREAS, apart from the legal assistance, it is the policy of <strong>COA</strong> to
·consider on offici~l travel and entitled tQ' transportation allow ante (T A) and travel
expenses, in accordance with the provisions of Executive Order (E.O.) No. 248
dated May 29, 1995, as amended, a <strong>COA</strong> personnel appearing before any tribunal