- No filing fee shall be imposed on a request for relief from money or property accountability;
- In case of an appeal from a denial of a request for relief from accountability, the appeal shall be subject to the payment of a filing fee at 1/10 of one percent (1%) of the money lost, or the acquisition cost of the property lost;
- The filing fee in case of an appeal from denial of a request for relief from accountability shall be chargeable against the personal account of the Accountable Officer (AO);
- In case of an appeal from denial of a request for relief from money and property accountability for losses arising from natural calamities without the contributory negligence or misconduct of the accountable officer, the filing fee may be charged to the agency concerned, but will be refunded/reimbursed by the AO if the request is denied upon a finding of negligence on the part of the AO.
2009 Revised Rules of Procedures of the Commission on Audit