Section 26. of PD 1445 General jurisdiction. The authority and powers of the Commission shall extend to and comprehend all matters relating to auditing procedures, systems and controls, the keeping of the general accounts of the Government, the preservation of vouchers pertaining thereto for a period of ten years, the examination and inspection of the books, records, and papers relating to those accounts; and the audit and settlement of the accounts of all persons respecting funds or property received or held by them in an accountable capacity, as well as the examination, audit, and settlement of all debts and claims of any sort due from or owing to the Government or any of its subdivisions agencies and instrumentalities. The said jurisdiction extends to all government-owned or controlled corporations, including their subsidiaries, and other selfgoverning boards, commissions, or agencies of the Government, and as herein prescribed, including non-governmental entities subsidied by the government, those funded by donations through the government, those re!uired to pay levies or government share, and those for which the government has put up a counterpart fund or those partly funded by the government"
Section 2 of the 1!"# $onstitution Section 2. #" The Commission Commission on $udit $udit shall have have the power, power, authority authority,, and duty duty to examine, examine, audit, and settle all accounts %ertaining to the revenue and recei%ts of and e&%enditures or uses of funds and %ro%erty owned or held in trust by or %ertaining to the Government, Government , or any of its subdivisions, agencies, or instrumentalities, including government-owned or controlled corporations with original charters, and on a post- audit basis% a" constitutional constitutional bodies, bodies, commissions commissions and and offices offices that have been been granted granted fiscal fiscal autonomy under this Constitution; b" autonomo autonomous us state state colle colleges ges and and unive universiti rsities; es; c" other governmen government-owned t-owned or controlled controlled corporatio corporations ns and their subsidiaries; subsidiaries; and d" such non-governmen non-governmental tal entities entities receiving receiving subsidy or e!uity, e!uity, directly directly or indirectly, indirectly, from or through the Government, which are re!uired by law or the granting institution to submit to such audit as a condition of subsidy or e!uity" &owever, where the internal control system of the audited agencies is inade!uate, the Commission may adopt such measures, including temporary or special pre-audit, as are necessary and appropriate to correct the deficiencies" 't shall keep the general accounts of the Government and, for such period as may be provided by law, preserve the vouchers and other supporting papers pertaining thereto" (" The Commission Commission shall have have exclusive exclusive authority authority,, subject subject to the limitations limitations in in this $rticle, $rticle, to define the scope of its audit and examination, establish the techni!ues and methods re!uired therefor, and promulgate accounting and auditing rules and regulations, including those for the prevention and disallowance of irregular, unnecessary, excessive, extravagant, or unconscionable expenditures or uses of government funds and properties"
2''! ()*+S)D (,-)S / P($)D,() / 0) $+SS+3 3 ,D+0 (,-) *(+G+3- $S)S /+-)D D+()$0- +0 0) $+SS+3 P(P)( )ection #" Original Jurisdiction. - The Commission *roper shall have original jurisdiction over% a+ money claim against the Government; b+ re!uest for concurrence in the hiring of legal retainers by government agency; c+ write off of unli!uidated cash advances and dormant accounts receivable in amounts exceeding one million pesos *#,,"+; d+ re!uest for relief from accountability for loses due to acts of man, i"e" theft, robbery, arson, etc, in amounts in excess of .ive /illion pesos *0,,"+" )ection (" Money claim. - $ money claim against the government shall be filed directly with the Commission )ecretary in accordance with the following% a" Petition. - $ claimant for money against the Government, whose claim is cogniable by the Commission *roper, may file a petition" The party seeking relief shall be referred to as 1*etitioner1 and the government agency or instrumentality against whom a claim is directed shall be referred to as 12espondent1" The petition shall also be assigned a docket number as provided in these 2ules" b" Contents of Petition. - The petition shall contain the personal circumstances or juridical personality of the petitioner, a concise statement of the ultimate facts constituting his cause of action, a citation of the law and jurisprudence upon which the petition is based and the relief sought" The petition shall be accompanied by certified true copies of documents referred therein and other relevant supporting papers" c" Filing of Petition. - The petition shall be filed with the Commission )ecretary, a copy of which shall be served on the respondent" *roof of service of the petition on the respondent together with proof of the payment of filing fee shall be attached to the petition" d" Order to Answer. - 3pon the receipt of the petition, the Commission )ecretary shall issue an 4rder re!uiring respondent to answer the petition within fifteen #0+ days from receipt thereof" e" Answer. - 5ithin fifteen #0+ days from receipt of the said 4rder, the respondent shall file with the Commission )ecretary an $nswer to the petition" The answer shall be accompanied by certified true copies of documents referred to therein together with other supporting papers" The answer shall a+ point out insufficiencies or inaccuracies in the petitioner6s statement of facts and issues and b+ state the reasons why the petition should be denied or dismissed or
granted" Copy of the answer shall be served on the petitioner and the proof of service thereof shall be attached to the answer" f"
Reply. - *etitioner may file a 2eply, copy furnished the respondent, within fifteen #0+ days from receipt of the $nswer"
g" Comment by Concerned Offices. - /oney claims, except court-adjudicated claims, shall first be assigned by the Commission )ecretary to the appropriate Central or 2egional 4ffice, for comment and recommendation prior to referral to the 7egal )ervices )ector for preparation of the decision and formal deliberation by the Commission *roper" )ection 8" Hiring of Legal Retainer. - $ re!uest for concurrence of the Commission in the hiring of legal retainer shall be filed with the 4ffice of the General Counsel who shall evaluate the same and issue the written concurrence or denial thereof in behalf of the Commission" $ re!uest for reconsideration or appeal therefrom shall be cogniable by the Commission *roper" )ection 9" Oter Cases. - 2e!uests for write off of accounts receivable or unli!uidated cash advances exceeding *# million; or relief from accountability for acts of man such as robbery, theft, arson in excess of *0 million; or approval of private sale of government property; or other matters within the original jurisdiction of the C*, shall be filed with the Commission )ecretary" The Commission )ecretary shall refer the case to the Central:2egional 4ffice concerned for comment and recommendation and thereafter to the 7egal )ervices )ector, for preparation of the draft decision for consideration of the Commission *roper"
