It is a written notification to agency head and concerned officer/s informing of deficiencies noted in the audit of accounts, operations or transactions and requiring comments thereto and/or submission of documentary and other information requirements within a reasonable period.

• AUDIT OBSERVATION MEMORANDUM (AOM)

• NOTICE OF DISALLOWANCE

• NOTICE OF SUSPENSION

• NOTICE OF CHARGE

The deficiency in the docket fee paid by petitioners is only ₱5.00. Petitioners claim that they merely relied on the assessment of the collecting officer as to the amount of docket fees that should be paid. The assessment made only totaled ₱415.00 which the petitioners readily paid. Should the appeal/petition for review be dismissed outright for non-payment of full and correct fees?

• YES

• NO

Answer explanation

[Petitioners never intended to circumvent the rules. The Court therefore resolves the petition in their favor]

It refers to the payment/restitution or other act of extinguishing an obligation as provided by law in satisfaction of the liability under an ND/NC, or in compliance with the requirements of an NS.

• SETTLEMENT

• DISALLOWANCE

• AOM

• APPEAL

The liability of public officers and other persons for audit disallowances/charges shall be determined on the basis of:

• the nature of the approved transaction

• the duties and responsibilities or obligations of officers/employees concerned

• the extent of their participation in the disallowed/charged transaction

• the amount of damage or loss to the government

• ALL OF THE ABOVE except letter (a)

Answer explanation

(Note: Let (a) should be ‘the nature of the disallowance/charge)

TRUE OR FALSE: Art. 1207, NCC states that there is a solidary liability only when the obligation expressly so states, or when the law or the nature of the obligation requires solidarity. According to RRSA, the liability of persons liable for an ND is not solidary.

• TRUE

• FALSE

TRUE OR FALSE: Reconsideration is the process of elevating to a higher authority as provided in these Rules any decision, order or ruling of the Commission or any of its duly authorized representatives.

• TRUE

• FALSE

Answer explanation

(Note: should be APPEAL under Section 4 (c), Rule I, RRPC]

TRUE OR FALSE: Appeal is both a natural and statutory right.

• TRUE

• FALSE

Answer explanation

[Appeal is NOT a natural right but a mere statutory right]

When does appeal must be taken/filed?

• within six months after receipt of the AOM

• within six months after receipt of the decision appealed from

• within 90 days after receipt of the decision appealed from

TRUE OR FALSE: There is no Motion for Reconsideration in all levels of adjudication within the Commission.

• TRUE

• FALSE

Answer explanation

[MR is allowed at the level of CP]

TRUE OR FALSE: Only one Motion for Reconsideration is allowed within thirty (30) days from receipt of the decision or resolution of the Commission on any grounds.

• TRUE

• FALSE

Answer explanation

[MR is allowed only on 2 grounds: evidence is insufficient to justify the decision or the decision of the CP is contrary to the law]