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Section 10. Motion for Reconsideration. A motion for reconsideration may be filed within the

time remaining of the period to appeal, on the grounds that the evidence is insuffiecient to justify

the decision; or the said decision is contrary to law. Only one (1) motion for reconsideration of a

decision of the commission shall be entertained.

COA Resolution No. 2011-006 dated August 17, 2011Resolution Modifying Sections 9 and 10, Rule X of the 2009 Revised Rules of Procedure

of the Commission on Audit.

Section 11. Form and Contents of the Motion for Reconsideration. The motion shall be

verified and shall point out specifically the findings or conclusions of the decision which are not

supported by the evidence or which are contrary to law, making express reference to the

testimonial or documentary evidence or the provisions of the law that such finding or

conclusions are alleged to be contrary to.

General Ethical Guidelines

1. Upholding the dignity of the audit office

The government auditor shall at all times comport himself in such a manner as would

uphold the honor, dignity and prestige of the public office that he holds.

2. Propriety and irreproachability of conduct

A government auditors official conduct should be free from all appearances of impropriety

and indiscretion. His personal behavior, whether in the course of performance of his official

duties or in his private life, should be above and beyond reproach.

x x x x

7. Self-restraint. Civility and courtesy

High strung and belligerent behavior has no place in the government service. Thus, the

government auditor shall act with self-restraint and civility at all times. Even when confronted with

rudeness and insolence, so as the command the respect and emulation of the public.

He shall act with civility in his relationship with his co-employees and shall cooperate with

them in the performance of their duties. His conduct in dealing with his co-employees and with the

public should be marked by respect for and consideration of the feelings of others, always bearingin mind that courtesy and tactfulness are the most eloquent manifestations of a decent social

behavior.

RULING

WHEREFORE, the foregoing premises considered, Engr. Irving C. Ballentos of COA RO No. X,

Cagayan de Oro City, is found GUILTYof the administrative charges of Disgraceful and Immortal

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Conduct and Violation of Reasonable Office Rules and Regulations. Accordingly, he is penalized with

SUSPENSION of one (1) year without pay effective upon receipt of the Decision, with a stern

warning that a repetition of the same or similar infractions shall be dealt with the most severe

penalty. As to charge of Simple Misconduct, the same is DISMISSED for insufficiency of evidence.

Let a copy of this Decision form part of the respondents 201 file in this Commission.