Section 10. Motion for Reconsideration.

A motion for reconsideration may be filed within the time remaining of the period to appeal, on the grounds that the evidence is insuffiecient to justify the decision; or the said decision is contrary to law. Only one (1) motion for reconsideration of a decision of the commission shall be entertained. COA Resolution No. 2011-006 dated August 17, 2011 Resolution Modifying Sections 9 and 10, Rule X of the 2009 Revised Rules of Procedure of the Commission on Audit.

Section 11. Form and Contents of the Motion for Reconsideration. The motion shall be verified and shall point out specifically the findings or conclusions of the decision which are not supported by the evidence or which are contrary to law, making express reference to the testimonial or documentary evidence or the provisions of the law that such finding or conclusions are alleged to be contrary to. General Ethical Guidelines 1. Upholding the dignity of the audit office The government auditor shall at all times comport himself in such a manner as would uphold the honor, dignity and prestige of the public office that he holds. 2. Propriety and irreproachability of conduct A government auditors official conduct should be free from all appearances of impropriety and indiscretion. His personal behavior, whether in the course of performance of his official duties or in his private life, should be above and beyond reproach. xxxx 7. Self-restraint. Civility and courtesy High strung and belligerent behavior has no place in the government service. Thus, the government auditor shall act with self-restraint and civility at all times. Even when confronted with rudeness and insolence, so as the command the respect and emulation of the public. He shall act with civility in his relationship with his co-employees and shall cooperate with them in the performance of their duties. His conduct in dealing with his co-employees and with the public should be marked by respect for and consideration of the feelings of others, always bearing in mind that courtesy and tactfulness are the most eloquent manifestations of a decent social behavior. RULING WHEREFORE, the foregoing premises considered, Engr. Irving C. Ballentos of COA RO No. X, Cagayan de Oro City, is found GUILTY of the administrative charges of Disgraceful and Immortal

Conduct and Violation of Reasonable Office Rules and Regulations. Accordingly, he is penalized with SUSPENSION of one (1) year without pay effective upon receipt of the Decision, with a stern warning that a repetition of the same or similar infractions shall be dealt with the most severe penalty. As to charge of Simple Misconduct, the same is DISMISSED for insufficiency of evidence. Let a copy of this Decision form part of the respondents 201 file in this Commission.