Any person who has knowledge that the transactions of, or the projects/programs/activities implemented by any government agency is tainted with fraud or anomaly, or that public officials or employees have committed or are committing fraud or anomaly in transactions involving disbursement or receipt/collection of public funds or use of government properties and other government transactions, may file a written information, complaint or request for fraud audit before the Fraud Audit Office (FAO) at the COA Central Office for agencies located in the National Capital Region (NCR) or the Office of COA Regional Directors for agencies located in the region, either personally or through mail. They may also send the same to the COA Citizens’ Desk Reporting System at https://cdrs.coa.gov.ph/.
(Section 3.1 of COA Circular No. 2020-005 dated 31 January 2020)