Request for relief from accountability of the person accountable for government funds and property filed within thirty (30) days or of such longer period as may be allowed by the Commission accompanied by the following documents:
- The basic notice of loss showing the exact date of filing and receipt in the Office of the Auditor concerned;
- Affidavit of the accountable officer containing a statement of facts and circumstances of the loss, i.e. property lost and its valuation, actual date in which the absence was first noted, manner of disappearance, efforts exerted to recover the same, provisions made to safeguard the property, date when the loss was reported to the auditor and police authorities, etc.;
- Affidavits of two (2) disinterested persons cognizant of the facts and circumstances of the loss;
- Final investigation report of the office or department head, proper government investigating agency (PNP, BFP, NBI, etc.);
- Comment/s and/or recommendation of the agency head;
- List and description including book value, date of acquisition, property number, account classification, condition of the property, and other additional relevant information of the properties lost as attested by the concerned officials, as the case may be;
- Latest inventory and inspection report preceding the loss and inspection report on the extent of damage/loss;
- Exact or accurate amount of government cash or book value of the property, subject of the request for relief;
- Memorandum Receipt, if any, covering the properties subject of the request;
- 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; (source: COA Memoranda No. 92-751 dated February 24, 1992)
- Certification from Police/Fire Chief/Provincial Governor/Mayor or other competent authority as the destruction brought by natural calamity and/or insurgency;
- Report on Cash Examination conducted immediately after the loss (for cash losses)
- Certificate by the veterinarian as to the case of death with a description of the animal, if the property is a governmental animal under the case of a veterinarian, and autopsy report;
- Authenticated pictures of the site (loss through fire and theft or robbery/hold-up;
- Fire insurance policy, if any, covering subject property;
- Certification of the proper official on the actual occurrence of calamity specifying therein the approximate or exact time of occurrence and the affected areas;
- Insurance policy, if any, and the fact of receipt of the insurance proceeds;
- Affidavits of security guards pertaining to the incident, if manned by them, and the contract of security services;
- Information on whether or not the accountable officer was accompanied by police/security escorts during theft or robbery/hold-up of cash (going to and from the bank, office break-in, etc.) and the appropriate explanation if none;
- In case of force majeure resulting to loss of government properties including the loss of pertinent documents, such as inventory reports, acknowledgment receipts of equipment and other financial records, the Accountable Officer (AO) shall submit a strong justification as to why no records are available in his/her office or in any other office, to prove that due diligence was exercised by the AO in the performance of his/her duties and responsibilities (Source: COA Resolution No. 2018-020 date February 1, 2018) and
- Comments and/or recommendation of the auditor.