COAS ADJUDICATION FUNCTION

REVISITING THE 2009 REVISED RULES

OF PROCEDURES OF THE COA
 RELIEF FROM ACCOUNTABILITY

Jurisdiction (Sec. 73[1], PD 1445)

When a loss of government funds or property occurs while they are in
transit or the loss is caused by fire, theft, or other casualty or force
majeure, the officer accountable therefor or having custody thereof shall
immediately notify the Commission or the auditor concerned and, within
thirty days or such longer period as the Commission or auditor may in the
particular case allow, shall present his application for relief, with available
supporting evidence. Whenever warranted by the evidence credit for the
loss shall be allowed. An officer who fails to comply with this requirement
shall not be relieved of liability or allowed credit for any loss in the
settlement of his accounts.
RELIEF FROM ACCOUNTABILITY

In cases of loss of accountable forms in the custody of collecting and property officers, including
unissued treasury warrants or checks, it shall immediately be reported by the accountable
officers concerned to their respective chiefs of offices or heads of government entities who, in
turn, will at once issue a circular or notice of such loss for the information
and guidance of all collecting and disbursing officers, provincial, city and municipal treasurers,
bureau, provincial city and city auditors and other concerned in
preventing against the possible fraudulent use of such accountable forms. (COA Cir. 84-233
dated Aug. 21, 1984)
Request for relief from accountability for losses of government property shall be made in the form
of a letter, through the chief of office, addressed to the Auditor. The letter shall contain a
statement of the circumstances relating to the loss, the book value, property number and any
additional information necessary for an intelligent decision in the claim for relief. The request
shall be accompanied by sufficient evidence to prove the validity of the claim. This includes the
affidavit of the officer signing the request, containing a statement of the facts and circumstances
surrounding the loss, in addition to a list and description of the articles lost. The affidavits of the
at least two disinterested persons cognizant of the facts and circumstances surrounding the case
shall also be submitted. If only one or no other person is cognizant of the facts and circumstances
about the loss, such conditions shall be stated fully in the affidavit of the person seeking relief,
giving reasons therefore. Immediate report to the law enforcing agency for investigation must be
made.
 RELIEF FROM ACCOUNTABILITY
Rule IV, Section 5 of the RRPC. Relief from Accountability - The auditor shall act
on requests for relief from accountability for losses due to fortuitous events or
natural calamities, or due to acts of man, i.e. theft, robbery, arson, etc. involving
amounts not exceeding one hundred thousand pesos (P100,000.00). The action of
the auditor shall be deemed an audit decision.

Rule V Section 8. Relief from Accountability - The Director shall have original
jurisdiction over requests for relief from accountability for losses due to fortuitous
events or natural calamities involving amounts in excess of one hundred thousand
pesos (P100,000.00) and for losses due to acts of man; i.e., theft, robbery, arson,
etc. involving amounts exceeding one hundred thousand pesos (P100,000.00) but
not more than five hundred thousand pesos (P500,000.00).
 RELIEF FROM ACCOUNTABILITY

Rule VIII Sec 1. Original Jurisdiction - The Commission Proper shall have
original jurisdiction over: a) money claim against the Government; b)
request for concurrence in the hiring of legal retainers by government
agency; c) write off of unliquidated cash advances and dormant accounts
receivable in amounts exceeding one million pesos (P1,000,000.00);
d)request for relief from accountability for loses due to acts of man, i.e.
theft, robbery, arson, etc, in amounts in excess of Five Million pesos
(P5,o00,000.00).
RELIEF FROM ACCOUNTABILITY

Legal requirements(Sec73(1)PD 1445)

1. Notice/request for relief within 30 day reglementary
period.
2. Absence of negligence
Negligence has been defined as the omission to do
something which a reasonable man, guided upon those
considerations which ordinarily regulate the conduct of
human affairs, would do, or doing something which a
prudent and reasonable man would not do. (Sangco, Torts
and Damages)
 RELIEF FROM ACCOUNTABILITY
Documentation on Petitions/Requests for Relief from Accountability (COMMISSION
ON AUDIT MEMORANDUM NO. 92-751 February 24, 1992
1.The basic notice of loss to be filed immediately after the discovery of the loss and the
request for relief from accountability which should be filed by the proper
accountable officer within the reglementary period of 30 days from the occurrence of
the loss, with the Auditor concerned or the Commission, as the case may be.
1.1 In case of delay in the filing of the aforesaid notice and request, satisfactory
explanation or the reason(s) for such delay should be submitted, after which the
reasons/explanation given should be verified or confirmed by the Auditor
concerned.
1.2 If the occurrence of the loss has also been reported to other police agencies, like
the N.B.I., C.I.S., etc., the progress/final investigation report thereon should be
submitted.
 RELIEF FROM ACCOUNTABILITY

2. Copy of the Investigation, Inventory and Inspection report of the proper

COA personnel on the facts and circumstances surrounding the loss;
3. Affidavit or Sworn Statement of the proper accountable officer on the
facts and circumstances surrounding the said loss, supported by the
Affidavit of two (2) disinterested persons who have personal
knowledge of such fact of loss;
4. Comment and/or recommendation of the Agency Head concerned on the
request
5. Comment and/or recommendation of the COA Director/OIC and/or Unit
Head on the propriety of the request, together with a full statement of
material facts;
RELIEF FROM ACCOUNTABILITY

6. Exact or accurate amount of government cash or book value of the

property, subject of the request for relief;
7. Memorandum Receipts covering the properties subject of the request,
if any; and
8. A categorical determination by the Director/Auditor concerned on the
absence of fault or negligence on the part of the accountable officer in
the handling, safekeeping, etc. of the funds and properties under his
custody as evidenced by a recital of the precautionary/security
measures adopted to protect or safeguard them and the like.
RELIEF FROM ACCOUNTABILITY

Additionally, in case of the following incidents/occurrence

FIRE:
1. The progress and/or final report of the local Police/Fire Department
or Station on the incident;

2. List or inventory of burned or destroyed properties as well as those

properties retrieved after the fire, stating therein the acquisition
cost/book value of each item, duly verified by the Auditor concerned;
RELIEF FROM ACCOUNTABILITY

3. Authenticated picture(s) showing the site/office or government

properties razed by the fire;

4. Fire insurance policy, if any, covering subject property. If the property

is insured, information as to whether or not the Agency concerned has
already been paid the proceeds of the said insurance policy should be
secured and, if so, evidence to this effect should be submitted. If the
property has not been insured, reasons to this effect should be
submitted.
RELIEF FROM ACCOUNTABILITY

THEFT OR ROBBERY/HOLD-UP:
1. Progress and/or Final Police report on the theft or robbery case.
1.1 In cases of theft or robbery including with force upon things
(destruction of padlocks, doors, window jalousies, etc.),
information as to whether or not the premises of the government
Agency or office concerned are manned by security guards. If so,
the respective Sworn Statements or Affidavits of the guards
respecting the incident should be obtained and submitted.
1.2 A certified copy of the contract of security/services entered into by
and between the government office and the security agency
should also be submitted.
RELIEF FROM ACCOUNTABILITY

1.3 If the Security Guard(s) is found to be negligent in the premises, a

recommendation to the agency Head should be made that
appropriate action be instituted to enforce the civil liability of the
security guard and/or security agency concerned.
1.4 In cases of theft or robbery/hold-up of government cash/funds to
be deposited with or withdrawn from a depository bank,
information as to whether or not the proper accountable officer
was escorted by a policeman or security guard should also be
submitted. In the negative, explanation to this effect should be
submitted.
RELIEF FROM ACCOUNTABILITY

2. Detailed list of government properties lost or destroyed as well as

those properties retrieved after the robbery incident disclosing the
book value of each item or exact amount of government
money/cash involved, duly verified by the proper Auditor;
3. Authenticated picture(s) taken relative to the robbery or theft
incident
RELIEF FROM ACCOUNTABILITY

FORCE MAJEURE (EARTHQUAKE, TYPHOONS, ETC.):

1. Detailed list/inventory of lost or destroyed government properties or
lost cash, as well as those properties retrieved after the calamity,
verified by the Auditor concerned.

2. Certification of the proper official of the local PAGASA or other similar

government Agency on the actual occurrence of the calamity
specifying therein the approximate or exact time the incident
happened and the areas or places affected thereby; and
RELIEF FROM ACCOUNTABILITY

DEATH OF LARGE CATTLE AND OTHER LIVESTOCK:

1. Certificate of Death of the large cattle issued by the proper official,

duly verified by the Auditor concerned; and
2. Autopsy report of the proper Veterinarian, if any.
RELIEF FROM ACCOUNTABILITY

Reguest Denied
DECISION NO. 2016-024 dated March 16, 2016
As to the request for relief from accountability for the disallowances,
Section 73 of Presidential Decree (PD) No. 1445 provides the criteria and
conditions for relief from accountability, while COA Memorandum No. 92-
751 dated February 24, 1992 prescribes the documentation thereof. The
former is explicit that relief from accountability may be availed of when a
loss of government funds or property occurs while in transit or the loss is
caused by fire, theft, or other casualty or force majeure. The instant case
does not come within the purview of the said law.
 RELIEF FROM ACCOUNTABILITY

DECISION NO. 2016-09 dated May 31, 2016

.
There was clear showing of negligence on the part of the RWD. First, there was no
housing facility to protect and securely enclose the generator set. Second, there
was no perimeter fence to securely protect the set from outside elements. Third,
the generator set was merely placed on top of a concrete elevated area with no
fastened bolt to secure its position, and fourth, no security personnel was
assigned to look after the safety and security of the equipment.
 RELIEF FROM ACCOUNTABILITY
DECISION NO. 2016-338 dated November 9, 2016
It is readily apparent that the AO failed to exercise the necessary degree of vigilance over
the money when she opted to delegate the encashment of the checks as there was no
urgent need for such delegation. The stolen money was intended for August 16-31, 2013
payroll, yet the checks were encashed on August 14, 2013. She could have made the
encashment herself when she had no more meetings to attend to.
Another manifestation of negligence was failure to secure police/security escort to assist
the employees in the encashment of the checks. COA Decision No. 2014-118 dated June
18, 2014 emphasized that a request for security personnel forms part of the standard
operating procedure for encashing checks. This fundamental requirement is wanting in
this case.
The act of not immediately returning to the office after encashing the checks was also a
manifestation of negligence. As explained by the Supreme Court in the case of Nakpil vs.
Court of Appeals, 8 one who creates a dangerous condition cannot escape liability although
an act of God may have intervened. Having been duly authorized by the AO it was
incumbent upon the person having custody of the funds to exercise the degree of
diligence that is expected of him in handling the subject government funds. His failure to
do so makes him likewise liable for the loss.
WRITE-OFF OF ACCOUNTS

Write-off of Dormant Accounts - the process of derecognizing

the asset account and the corresponding allowance for
impairment from the books of accounts and transferring the
same to the Registry of Accounts Written off (RA WO). This
does not mean condoning/extinguishing the obligation of the
accountable officer/debtor.

Condonation of Receivables - amnesty of debt where the

creditor is blocked or estopped from attempting to collect the
debt later.
WRITE-OFF OF ACCOUNTS

It should be noted, however, that write-off is not a mode of extinguishing

obligations. In the case of Ruben Reyna and Lloyd Soria vs. COA, the Supreme Court
emphasized the difference between write-off and condonation, to wit:
Write-off is not one of the legal grounds for extinguishing an obligation
under the Civil Code. It is not a compromise of liability. Neither is it a condonation,
since in condonation, gratuity on the part of the obligee and acceptance by the
obligor are required. x x x
Furthermore, write-off cannot be likened to a novation, since the
obligations of both parties have not been modified. When a write-off occurs, the
actual worth of the asset is reflected in the books of accounts of the creditor, but
the legal relationship between the creditor and the debtor still remains the same
the debtor continues to be liable to the creditor for the full extent of the unpaid
debt.
In the event that the accounts appear to be collectible, then the Books of
Accounts will be adjusted to reflect the increase in the asset and income accounts.
WRITE-OFF OF ACCOUNTS

Jurisdiction (COA Resolution No. 2016-022 dated December 19, 2016)

Section 2(2) Article IX-D of the Phil. Constitution vests in the Commission on Audit
the exclusive authority to define the scope of its audit and examination and to
establish the techniques and methods required therefor;
Par.3(item c), Sec. 1 Rule II of the RRPC states that the jurisdiction of COA extends
over the determination of policies, promulgation of rules and regulations, and
prescription of the standards governing the performance of COA of its powers and
functions;
WRITE-OFF OF ACCOUNTS
Within 15 working days from receipt thereof, action on requests for write-off of
dormant accounts receivable, unliquidated cash advances, and fund transfers shall be
done by:

1. The Assistant Commissioner (AC) of the National Government Sector, Corporate

Government Sector, and Local Government Sector who has jurisdiction over the
government entity for amounts exceeding P1,000,000.00 per accountable
officer/debtor/government entity and by account;
2. The Cluster and Regional Directors for amounts involving more than P100,000.00 but not
exceeding P1,000,000.00 per accountable officer/debtor/government entity and by
account; and
3. The Audit Team Leader (ATL) and Supervising Auditor (SA) for amounts not exceeding
P100,000.00 per accountable officer/debtor/government entity and by account;
WRITE-OFF OF ACCOUNTS

Decisions denying the request for write-off may be appealed within 15 working
days from receipt of the decision to:
1. The CP, for the decisions of the AC concerned;
2. The AC concerned, for the decisions of the Cluster and Regional Directors;
3. The Cluster or Regional Directors, for the decisions of the ATL and SA;
Filing fee shall be imposed only on appeals before the CP at a rate prescribed under
COA Resolution No. 2013-016 dated August 23, 2013.
WRITE-OFF OF ACCOUNTS

COA Circular No. 2016-005 dated December 19, 2016 Guidelines and Procedures on the
write-off of Dormant Receivable Accounts, Unliquidated Cash Advances and Fund Transfers
of NGAs, LGUs and GOCCs
LEGAL BASIS
The Commission shall have exclusive authority, subject to the limitations in this Article, to
define the scope of its audit and examination, establish the techniques and methods
required 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 [Section 2 (2),
Article IX-D, 1987 Philippine Constitution]. The Government Accountancy Sector (GAS) of
this Commission is mandated to formulate/ recommend policies, rules and regulations on
government accounting for consideration of the Public Sector Accounting Standards Board
(PSAcSB)/Chairman/Commission Proper (CP).
 WRITE-OFF OF ACCOUNTS

The GAS is also mandated to provide technical assistance to entities' finance officials, accountants,
and auditors on matters pertaining to accounting and financial management (COA Resolution No.
2013-021 dated November 20, 2013). The Government Accountancy Sector (GAS) of this Commission
is mandated to formulate/ recommend policies, rules and regulations on government accounting for
consideration of the Public Sector Accounting Standards Board (PSAcSB)/Chairman/Commission
Proper (CP). The GAS is also mandated to provide technical assistance to entities' finance officials,
accountants, and auditors on matters pertaining to accounting and financial management (COA
Resolution No. 2013-021 dated November 20, 2013).

COVERAGE
This Circular covers dormant receivables arising from regular trade and business transactions,
claims from entities' officers and employees and other dormant receivable accounts; dormant
unliquidated cash advances for operating expenses, payroll, special purpose/time-bound activities or
undertakings and travel as well as advances granted to Civil Society Organizations
(CSOs)/NGOs/POs; and dormant unliquidated fund transfers to/from NGAs, LGUs, and GOCCs.
 WRITE-OFF OF ACCOUNTS
Specifically, the following are the accounts used relative to receivables, cash advances and fund
transfers as defined/described in the revise of accounts:
Accounts Receivable
Due from Officers and Employees
Other Receivables
Advances for Operating Expenses
Advances for Payroll
Advances to Special Disbursing Officer
Advances to Officers and Employees
Due from National Government Agencies
Due from Government-Owned and Controlled Corporations
WRITE-OFF OF ACCOUNTS
Due from Local Government Units
Due from Non-Government Organizations/People's Organizations
Due from Central Office
Due from Bureaus
Due from Regional Offices
Due from Operating Units
Due from Other Funds
Due to National Government Agencies
Due to Government-Owned and Controlled Corporations
Due to Local Government Units
Due to Central Office
 WRITE-OFF OF ACCOUNTS
Due to Bureaus Due to Regional Offices
Due to Operating Units
Due to Other Funds

This Circular shall not cover the write-off of loans and advances of Government Financial
Institutions which are governed by pertinent provisions of the General Banking Act.

Likewise, it shall not cover the following:

a. Receivables arising from disallowances and charges;
b. Receivables arising from cash shortages; and
c. Claims from entities' officers and employees and other parties for transactions which are the
subject of a pending case in court or before investigative authorities.
 WRITE-OFF OF ACCOUNTS
GENERAL GUIDELINES

1. All government entities shall conduct regular monitoring and analysis of

receivable accounts to ensure that these are collected when these become due
and demandable and that cash advances and fund transfers are liquidated
within the prescribed period depending upon their nature and purpose; and

2. All government entities shall prepare the schedule of all receivables,

unliquidated cash advances, and fund transfer of December 31 , 20 15 and
quarterly thereafter. (see Appendix 55 of Vol. II, GAAM).
 WRITE-OFF OF ACCOUNTS
SPECIFIC GUIDELINES

The Accountant shall:

1. Conduct regular and periodic verification, analysis, and validation of the existence of the
receivables, unliquidated cash advances, and fund transfers, and determine the concerned
debtors, accountable officers (Regular and Special Disbursing Officers, Collecting Officers,
Cashiers) and the source and implementing government entities concerned;
2. Reconcile the unliquidated fund transfers between the source and implementing government
entities, prepare the adjusting entries for the reconciling items noted, and require liquidation
of the balances;
3. Prepare the necessary adjusting entry/ies for the following:
a. Recognition of the computed/determined impairment in accordance with the Philippine
Public Sector Accounting Standards or Philippine Financial Reporting Standards
 WRITE-OFF OF ACCOUNTS
b. Correction of inadvertent errors, or inaccurate calculation or computation
c. Reclassification of accounts
d. Recovery/settlement of previously written off accounts

Adjustments made pursuant to 2 and 3 need not be submitted to the COA for approval but are
subject to the usual audit. However, the accountant or the auditor may seek assistance from the
GAS for proper accounting treatment: and
WRITE-OFF OF ACCOUNTS
Prepare aging of dormant receivables, unliquidated cash advances. and fund transfers
on a quarterly basis (Annexes 1-3) to support the request for write-off, and indicate
in the remarks column the existence of the applicable conditions, as follows:

a. Absence of records or documents to validate/support the claim and/or

unreconciled reciprocal accounts
b. Death of the accountable officer/employee/debtor
c. Unknown whereabouts of the accountable officer/employee/debtor, and that
he/she could not be located despite diligent efforts to find him/her
d. incapacity to pay or insolvency
e. Exhaustion of all possible remedies by the Management to collect the
receivables and to demand liquidation of cash advances and fund transfers
f. No pending case in court involving the subject dormant accounts.
 WRITE-OFF OF ACCOUNTS
8.0 PROCEDURES IN THE WRITE-OFF OF DORMANT ACCOUNTS
8.1 As a general rule, pleadings. mode of filing, docketing of cases, and filing fee shall be
governed by the 2009 Revised Rules of Procedure of the COA (RRPC), unless specified in this
Circular;
8.2 The Head of the government entity shall file the request for authority to write off dormant
receivable accounts, unliquidated cash advances, and fund transfers to the COA Audit Team
Leader (ATL) and/or Supervising Auditor (SA). No filing fee is required;
8.3 The request shall be supported by the following documents:
a. Schedule of dormant accounts by accountable officer/debtor/government entity and by
account, certified by the accountant and approved by the Head of the government entity;
b. Certified relevant documents validating the existence of the conditions, as applicable, such
as:
b.1 Death Certificate issued by Philippine Statistics Authority (formerly National Statistics
Office)
WRITE-OFF OF ACCOUNTS
b.2 Proof of Insolvency
b.3 Certification from the Department of Trade and Industry that the debtor has no
registered business
b.4 Certification from the Securities and Exchange Commission that the Corporation is no
longer active
b.5 Certificate of no residence in the barangay of the municipality/city of last known
address
b.6 Proof of exhaustion of all remedies to collect the receivables and demand to liquidate
the cash advances and fund transfers, such as but not limited to copies of served or
returned demand letters
b.7 Certification by Legal Officer of the entity of no pending case relative to the account
b.8 Certification by the responsible officials of the entity to the effect that there are no
records/documents available to validate claim
 WRITE-OFF OF ACCOUNTS
b.9 Other justifications, like in the case of request for write-off due to Joss of documents,
the circumstances of the loss should be stated in the letter-request
b.10 In case of fund transfer, the unliquidated amount after reconciliation shall be
supported by certification by the Chief Accountants and approved by the Heads of
the source and implementing entities that the fund was utilized for the purpose, and
certification from the recipient that the project was partially or fully implemented,
supported by pictures of the implemented projects.

8.4 The ATL and SA, upon receipt of the request, shall assign reference number, verify and
validate the above documents and on the requests for authority to write off for amounts not
exceeding P100,000.00 per accountable officer/debtor/government entity and by account
with in 15 working days from receipt thereof;
 WRITE-OFF OF ACCOUNTS

8.5. In case the basis for denial of the request for write-off by the A TL and SA is failure to
comply with the conditions and requirements under paragraphs 7.4 and 8.3, the
aggrieved party may refile the request for write-off before the ATL and SA provided that
the basis for denial has been satisfactorily complied with/met. The A TL and SA shall
decide on the request within 15 working days from receipt thereof;
8.6 The aggrieved party may appeal from the decision of the ATL and SA to the COA
Cluster Director (CD)/Regional Director (RD) who has jurisdiction over the
government entity under audit within 15 working days from receipt of the decision.
The CD/RD shall decide on the appeal within 15 working days from receipt thereof.
The decision of the CD/RD on appealed request is final and non-appealable;
8.7 For amounts exceeding P100,000.00 per accountable officer/debtor/government
entity and by account, the ATL and SA shall forward the entire records of the
requests to the CD/RD, together with their comments and recommendations, within
15 working days from receipt thereof;
8.8 The CD/RD shall review the entire records of the requests and shall decide on amounts
involving more than PI00,000.00 but not exceeding P1,000,000.00 per accountable
 WRITE-OFF OF ACCOUNTS
8.9 ln case the basis for denial of the request for write-off by the CD/RD is failure to comply with
the conditions and requirements under paragraphs 7.4 and 8.3, the aggrieved party may refile
the request for write-off before the CD/RD provided that the basis for denial has been
satisfactorily complied with/met;
8.10 The aggrieved party may appeal from the decision of the CD/RD to the Assistant
Commissioner (AC) concerned within 15 working days from receipt of the decision. The AC
shall decide on the appeal within 15 working days from receipt thereof. The decision of the AC
on appealed request is final and non-appealable;
8.11 For amounts exceeding P1,000,000.00 per accountable officer/debtor/ government entity and
by account, the CD/RD shall forwardr the entire records of the requests together with his/her
recommendation to the AC of the Sector within 15 working days from receipt thereof;
 WRITE-OFF OF ACCOUNTS
8.12 The AC of the Sector shall review the entire records of the requests and shall decide on
amounts exceeding Pl ,000,000.00 per accountable officer/debtor/ government entity and by
account within 15 working days from receipt thereof:
8.13 In case the basis for denial of the request for write-off by the AC of the Sector is failure to
comply with the conditions and requirements under paragraphs 7.4 and 8.3, the aggrieved
party may refile the request for write-off before the AC of the Sector provided that the basis
for denial has been satisfactorily complied with/met; and
8.14 The aggrieved party may appeal from the decision of the AC of the Sector to the CP within 15
working days from receipt of the decision. Filing fee is required at a rate prescribed in the
2009 RRPC. The decision of the CP is final and non-appealable.
 WRITE-OFF OF ACCOUNTS
8.15 The Accountant shall:
a. Prepare the JEV within 15 working days upon receipt of the decision granting the authority
to write-off, for approval of the Head of the government entity, effect the adjusting
entries in the books, and enter the gross amount of the receivables in the RAWO. A
sample form WO is attached as Annex 4 (Appendix 56, Vol. II, GAM);
b. Submit the JEV to the COA ATL;
c. Maintain a RAWO to record the accounts written-off and keep a copy of the approved
request for write-off including the records and documents pertaining thereto: and
d. At the end of the year, foot entries in the RA WO and make the appropriate disclosures in
the Notes to FS.
WRITE-OFF OF ACCOUNTS

9. Monitoring and Reporting

9.1 Quarterly Report on Request for Write-off (QRRWO) shall be prepared and submitted by
the:
a. SA/ATL to CD/RD
b. CD/RD to AC concerned
c. AC to CP Secretariat
d. CP Secretariat for CP Decision
9.2 The CD/RD shall consolidate the QRRWO submitted by the SA/ATL and the AC of the
Sector shall consolidate the QRRWO submitted by the CD/RD
9.2 The consolidated QRRWO of the Sectors shall be submitted to the CP Secretariat.