00:22Yes, I will explain it so that we don't get married, but I'll just explain the rules
00:29of COA. So, once there is an audit, once you receive an AOM or audit observation memorandum from COA,
00:41what you're doing is that you're given time to respond. After the time to respond and you've
00:46submitted your response, you evaluate that from COA and after that, they might issue a notice of
00:53suspension or notice of disallowance nga na nagginawa din nila sa OVP. So, ang kakaibahan,
01:02pag regular funds po kasi yan, dumadaan muna yan sa director level and then aakyat po yan hanggang
01:09commission proper. And ang importante po dyan is the government agency has 180 days sa pagakyat
01:17from a notice of disallowance, pwede mong iakyat yan sa director and then to the commission proper
01:23within 180 days. Dito po kasi pagdating sa COA ICFAO, wala na po kasing director sa taas ng COA ICFAO,
01:31direction na po yan ng commission proper. And that has to be done within 180 days. Now, once the
01:37commission proper decides under the rules of COA, once the commission proper decides, the government
01:44agency has the right or the option to file a motion for reconsideration, sakaling hindi po pabor yung
01:52naging desisyon ng commission proper, meaning na-affirm yung notice of disallowance. Now, once you
01:59file a motion for reconsideration, either i-reconsider ng COA at ipawalang visa na nila yung notice of disallowance,
02:05or they might just deny the motion for reconsideration and maintain the notice of disallowance. Ang
02:14maakyat tayo ngayon sa Supreme Court via Rule 65 in relation to Rule 64 of the rules of court. So,
02:24kung babasahin niyo po yung rules of court sa Rule 64, yun yung specifically for COA and common leg,
02:30pagakyat ka sa Supreme Court. But again, Rule 65 is grave abuse of discretion. So, ang magiging ground mo
02:37bakit ka umaakyat sa Supreme Court is because you believe there was grave abuse of discretion on the
02:42part of FOA. So, yun po yung proseso. So, sa ngayon, nasabi naman po ng witness na meron pa tayong
02:51remedies available for OBB.
02:54At oring baka,
03:07dh
03:08you
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