Pursuant to Section 3 , Rule IX of the 2009 Revised Rules of Procedure of the Commission on Audit (RRPC), the filing of pleadings, motions and other papers, such as an appeal, may be done either by personal delivery or by registered mail.
If the filing is made by personal delivery, the receiving clerk shall promptly and legibly stamp on the face of the first page of the pleading the exact date and time it was received and filed and thereafter affix his initials.
If the filing is by registered mail, the date of mailing stamped by the post office of origin, shall be considered as the date of filing