REPUBLIC OF THE PHILIPPINES ' .

COMMISSION ON AUDIT
.r
Commonwealth Avenue, Quezon C ity, Philippines

MEMORANDUM No.: 2f)lg-(>()~

Date: ll t" J. f. /lnh

TO The Assistant Comm issioners, Directors, S upervis ing

Auditors (SAs), Regional SAs (RSAs), Audit Team
Leaders (ATLs) of the National Government Sector,
Local Government Sector, Corporate Governme nt Sector,.
and all Others Concerned

SUBJECT Amendment of Ite m V.4 of COA Memorandum No.

2017-010 May 15, 20 I 7 entitled " Restatement with
Amendment of All Issuances Governing Submi ssion of
Status Reports of Unliqu idated Cash Advances, Fund
Transfer and other Receivables

Item V.4 ofCOA Memorandum No. 2017-010 dated May 15, 20 15, whic h requ ires
the Cluster/Regional Director (CD/RD) to execute a complaint-affidavit for the
Commission supported with Narrative Report and certified copy of pertinent documents to
be forwarded to the Office of the Ombudsman within 15 days upon completion of the
evaluation, is hereby amended as follows:

4. Upon receipt of the Status Report, the COIRO concerned, w ith

the assistance of their Legal Officer, shall evaluate the Status Report and
accompanying sworn Narrative Report and its attachments within 30
days upon receipt. If there are bases for fi ling charges, the CD/RO shall
transmit the Sworn Narrative Report of the audit team together with the
cert ified true copy of pertinent documents to the Office of the
Ombudsman within 15 days upon completion ofthe evaluatio n.

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