Can the Commission on Audit (COA) make the documents/records/reports/decision be accessible and available to a requesting party?

According to Item 3.1 of COA Circular No. 2013-006, “Access to Documents/Records/Reports/Decisions or Other Information. – All documents/records/reports/decision or other information in the custody or possession of this Commission or its officials or employees by reason of their official functions shall be made accessible and available to every person in the manner provided herein during reasonable hours of working days and within the view of the custodian officer, subject to the limitations as herein provided.” The limitations in the said provision are found in Item 3.2(A-M) of the same circular.

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