Start

COA Process Agency

Submits
Financial
Statements

Flowchart and
Documents

COA conducts:
Financial Audit
Compliance Audit
Performance Audit

Are there
any No COA issues Annual Audit Report Stop
adverse w/o [Link], NS
findings?

Yes

Is it a
clear No Issue an AOM
violation
of law?

Yes Agency
Submits a
Reply with
the
Supporting
Documents
Yes Can it be
corrected?
Issue an NS

No
Are the
Agency No documents
submits a filed within
Reply with fifteen (15)
Issue an ND/NC
the calendar
Supporting days?
Documents

Agency
submits an Yes
appeal to
Cluster /
Regional
Are the Director
documents No
filed within
ninety (90)
No Is it Yes COA issues Annual Audit Report
calendar sufficient? w/o AOMs. [Link], NS
days?

Are the
documents
filed within
one hundred
eighty (180)
calendar
days? Stop

Is it No
COA issues Annual Audit Report sufficient?
w/o AOMs. [Link], NS Yes

No
Is it
Yes COA issues Annual Audit Report
sufficient? Director reverses the ND/NS.
w/o AOMs. [Link], NS
Stop

No
 Director dismisses the appeal

Agency
submits an
appeal to the
Commission
Proper

Is the appeal
filed within one
hundred eighty
(180) calendar
days upon the
receipt of the
ND/NS?

Yes

No
Is it
Yes
Commission Proper reverses the Stop
sufficient? Decision of the Director.

No

Commission Proper dismisses

the appeal

Agency files a
motion for
reconsideration
with the
Commission
Proper

Is the MR filed
within one
hundred eighty
(180) calendar
days upon the
receipt of the
ND/NS?

Yes

No
Is it Yes Stop
sufficient? Commission Proper reverses its
Decision

No

Commission Proper dismisses

the MR
 Agency files a
motion a petition
for certiorari with
the Supreme
Court

Is the appeal
filed within thirty
(30) days from
notice of
judgment or
final order?

Yes
No

Is it Yes Supreme Court reverses the

sufficient? COA Decision

No
COA files a
motion for
Commission Proper dismisses reconsideration
the appeal

Agency files a
motion for
reconsideration
Is the appeal
filed within
fifteen (15) days
from notice of
judgment?

No

Is the appeal
filed within
Yes
fifteen (15) days
from notice of
judgment?

No Yes
Is it Supreme Court reverses its
sufficient? Decision

Yes

No Stop

Supreme Court reverses its Yes Is it

Decision sufficient?
Supreme Court dismisses the
MR

No
Stop
Supreme Court dismisses the Stop
MR

Stop