RULE IINTRODUCTORY PROVISIONSSection 1. Title. - These rules shall be known and cited as the "2009 Revised Rules of Procedure of the Coission on !udit."Section 2. Applicability. - These Rules shall "overn the #leadin"s and #ractice in the Coission on !udit in all atters$ actions and #roceedin"s ori"inall% acted u#on b% or a##ealed to it in the e&ercise of its 'uasi-(udicial function$ includin" adinistrative cases.Section ). Construction. - These Rules shall be liberall% construed in order to effectivel% carr% out the #ower$ authorit% and dut% of the Coission on !udit as vested u#on it b% the Constitution and the e&istin" laws$ and to achieve (ust$ tiel% and ineensive deterination and dis#osition of an% atter or case before it.Section *. Meaning of Words. - +henever used in these Rules$ the words or ters below shall have the eanin" indicated,a. !ccounts - the bookkee#in" records$ includin" (ournals$ led"ers$ vouchers$and other su##ortin" #a#ers- a detailed stateent of ites of debits and credits b. !d(udication and Settleent .oard /!S.0 1 a bod% co#osed of !ssistantCoissioners authori2ed to e&ercise ad(udication functions c. !##eal 1 the #rocess of elevatin" to a hi"her authorit% as #rovided in theseRules an% decision order or rulin" of the Coission or an% of its dul% authori2ed re#resentatives d. !##ellant - the #art% who a##eals the final order or decision of the !uditor$ 3irector or the !d(udication and Settleent .oard /!S.0 e. !##ellee - the !uditor$ 3irector$ or !S. whose order or decision is the sub(ect of the a##eal f. !uditor - the head of an auditin" unit$ "rou#$ or tea of the Coission on !udit ". Chairan - the Chairan of the Coission on !udit or Presidin" 4fficer of the Coission Pro#er h. Char"e - inclusion or addition to an accountabilit% #ertainin" to the assessent$ a##raisal or collection of revenues$ recei#ts and other incoessuch as those arisin" fro under-a##raisal$ under-assessent or under-collection i. C4! 4rder of 5&ecution /C450 1 a written instruction to withhold #a%ent of salar% and other one% due to #ersons liable$ for the settleent of their liabilit% (. Coission - the Coission on !udit k. Coission Pro#er /CP0 - the Chairan and the two Coissioners. 6n case an% eber of the CP has not been a##ointed and assued his functions$ the incubent ebers shall be deeed the CP l. Coissioner - a Coissioner of the Coission on !udit . 3irector - the head of a Central 4ffice !udit Cluster in the 7ational$ 8ocalor Cor#orate Sector$ or of a Re"ional 4ffice of the Coission n. 3isallowance - the disa##roval in audit of a transaction$ either in whole or in #art. The ter a##lies to the audit of disburseents as distin"uished fro "char"e" which a##lies to the audit of revenues9 recei#ts o. :overnent a"enc% or a"enc% of the "overnent or a"enc% - an% de#artent$ bureau or office of the 7ational :overnent$ or an% of its branches and instruentalities or an% local "overnent unit$ as well as an% "overnent-owned or controlled cor#oration$ includin" its subsidiaries$ or other self-"overnin" board or coission of the "overnent #. 6nterlocutor% order - an order issued b% the Coission Pro#er or an% of its ;ebers$ other than the final decision '. ;eber - the Chairan or a Coissioner r. ;one% clai - a deand for #a%ent of a su of one%$ reiburseent or co#ensation arisin" fro law$ or contract due fro or owin" to a "overnent a"enc%- s. 7otice of