Pursuant to the Memorandum of Agreement ( œMOA ) between the Office of the Ombudsman ( œOMB ) and the Commission on Audit ( œCOA ) signed on 16 July 2010, the following guidelines are hereby issued to ensure the effective management of fraud audit case records and unhampered access thereto.

I. Objectives

The OMB-COA Case Records Management System ( œCRMS ) intends to:

1. Establish a case monitoring unit within the OMB and the COA that will be tasked to collect, monitor, safe-keep, and maintain a complete, updated, and reliable information relative to fraud audit cases;

2. Conduct a simultaneous inventory of all fraud audit cases;

3. Ensure prompt availability of records or evidence essential to the functions of OMB and COA;

4. Submit periodic reports on the status of fraud audit cases, with full disclosure between COA and OMB, observing the rules of confidentiality of the respective agencies;

5. Establish a case-tracking system that will capture all information necessary for efficient and effective monitoring; and

6. Establish an efficient, effective and secure electronic data and records management system taking into consideration the provisions of Republic Act No. 8792 (Electronic Commerce Act), its implementing rules and regulations, and the Rules of Electronic Evidence (A.M. No. 01-7-01-SC) of the Supreme Court.

II. Case Monitoring Unit ( œCMU )

The Field Investigation Office ( œFIO ) is hereby designated as the case-monitoring unit of fraud audit cases of the OMB, and which shall receive and record all documents relative thereto.

The Fraud Audit and Investigation Office ( œFAIO ) is hereby designated as the case monitoring unit of the COA, and which shall receive, process and take custody of fraud audit cases, furnishing copies thereof to the appropriate units and offices of the COA.

III. Guidelines

1. To establish a database, the respective case monitoring units of the OMB and the COA shall simultaneously undertake an inventory of all fraud audit cases from January 2005 to July 2010 using the attached prescribed template. This inventory shall cover all cases under fact- finding, preliminary investigation, administrative adjudication and prosecution of cases before the courts of law. The conduct of the inventory shall be completed within six (6) months after the signing of this Joint Memorandum-Circular ( œJMC ).

2. The respective CMUs of the OMB and the COA shall be responsible for maintaining and updating the database for purposes of providing complete, and reliable information.

3. The FIO and FAIO shall coordinate with each other for status updates of all fraud audit cases, as the need arises. Any request for case records shall be in writing, and approved by the Head of the FAIO and FIO. Said request shall be acted upon with dispatch.

4. The CMU for the OMB shall be responsible for forwarding a duplicate copy of the signed OMB resolutions, decisions and orders in fraud audit cases, as well as the decisions of the appropriate courts to the FAIO.

5. The FAIO shall furnish the FIO with copies of the Notices of Disallowance ( œNDs ) and the Notices of Charge ( œNCs ) and final and executory decisions of COA related to fraud audit cases.

6. The OMB and COA shall promulgate such rules and regulations necessary to implement this Joint Memorandum Circular.

IV. Effectivity

This Joint Memorandum Circular shall take effect immediately.

Office of the Ombudsman	Commission on Audit
(SGD.) HON. MERCEDITAS N. GUTIERREZ	(SGD.) HON. REYNALDO A. VILLAR