When are requests for documents/records/reports/decisions and other information denied?

Requests for documents/records/reports/decisions and other information under the following circumstances shall be denied:

  1. The purpose of the request is contrary to law, morals or public policy, or when no purpose is indicated in the Request Form or RF (Annex A), which can be obtained from any COA Office or downloaded from the COA website;
  2. The documents/records/reports/decisions and other information requested are not described with sufficient particularity in the prescribed RF;
  3. When the documents/records/reports/decisions and other information requested was prepared by and in the custody of the audited agency, unless the same has been submitted to the COA or its representatives and no copy thereof has been retained by or remains in the agency;
  4. The requesting party or his authorized representative refuses to: (i) accomplish the RF; (ii) subscribe the same before the authorized officials of this Commission as provided in 3.11 hereof or a Notary Public; or (iii) present any two (2) valid IDs enumerated in 4.1.5 hereof;
  5. When the purpose of the request indicates that the documents/ records/reports/decisions or other information requested is intended to be used to “fish” for evidence to file a case against a public officer.
  6. The documents/records/reports/decisions or other information requested are no longer in the custody or possession of this Commission or its officials and/or employees by reason of their having been lost or destroyed by fire, flood or other fortuitous events, or had already been disposed of after the lapse of the period for safekeeping, in accordance with the law and regulations;
  7. The documents/records/reports/decisions and other information are under audit or investigation by this Commission or any investigating body, or when such audit or investigation has already been concluded but no corresponding final audit or investigation report has yet been officially transmitted to and received by the audited agency.
  8. Access to or the furnishing of documents/records/reports/ decisions and other information would violate Articles 229 and 230 of the Revised Penal Code of the Philippines on revelation of secrets, the laws on trade and commercial secrets, secrecy of bank deposits, anti-graft and corrupt practices act, the confidentiality of records in administrative cases and other similar laws;
  9. Such documents/records/reports or other information comprise of: (1) drafts of decisions, orders, rulings, memoranda, and the like, of the Commission Proper, Director or Auditor; (ii) Interim) Audit Reports; (iii) Minutes of Meetings of the Commission Proper, or any Committee or body duly created by this Commission for specific purpose which may frustrate the implementation of a proposed official action of this Commission; (iv) Intra and Inter Office notes such as Indorsement, Memorandum, Advisory and Notice of Meetings, which do not dispose of a matter finally; (v) audit working papers; and (vi) other interlocutory communications such as Audit Observation Memorandum (AOM), Audit Highlights and Management’s Comments, and the like prior to the transmittal of the Audit Report:
  10. The documents/records/reports/decisions or other information requested pertain to the audit of Confidential and Intelligence Funds where national security is involved;
  11. The documents/records/reports or other information that are personal in nature such as the: (1) COA official’s/employee’s address, telephone number, names of family members, and the like; and (ii) auditee officials /employees’ personal information obtained in the course of fraud audit or other special investigation, the disclosure of which would constitute a clearly unwarranted invasion of personal privacy;
  12. The information is privileged communication such as neuro- psychiatric records, medical records, communication between a respondent COA official/employee in an administrative proceeding before the COA, and the like;
  13. The document requested is the Statement of Assets, Liabilities and Net Worth (SALN) of the officials or employees of this Commission: (1) for which the ten (10)-day period after filing has not yet elapsed; or (ii) for a purpose that is contrary to morals or public policy, or any commercial purpose except if it is to be used for news and communications media for dissemination to the general public (Section 8[D], Republic Act [R.A.] No. 6713). In no instance shall the private addresses of the owners of the SALNS be disclosed to other persons. For this purpose, the Processor shall ensure that the private address/es of their owners are blackened in the copies to be furnished.
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