COMMISSION ON AUDIT MEMORANDUM NO.

87-22-E August 24, 1987

TO

: Directors, Auditors and all concerned.

SUBJECT : Limitations on the giving of information and access to official records, including
the furnishing/copies thereof.
The Constitution recognizes the vital role of communication and information in nationbuilding. In pursuance thereof, citizens are afforded the right to information on matters of public
concern, and of access to official records, documents and papers pertaining to official acts,
transactions or decisions, subject to such limitations as may be provided by law (Article III
Section 7, 1987 Constitution).
Until the Congress shall have enacted a law providing for limitations on such right to
information and access to official records and documents, there is a felt need to adopt certain
measures that shall rationalize the exercises thereof in order to protect the interest of the
government.
For purposes of effective control and monitoring of action taken on every request for
information or access to official records, including production of copies thereof, the following
rules shall be observed:
1.

The request for information or production of records or documents shall be made

in writing, during office hours. It shall state the purpose thereof and shall describe
with sufficient particularity such information, record or document.

2.

The auditor concerned shall ascertain that the giving of information and access to
records and documents, including the furnishing of copies thereof, would not
affect any on-going audit or investigation, and is not in violation of Article 229 and
230 of the Revised Penal Code on revelation of secrets, the laws on trade and
commercial secrets, secrecy of bank deposits, antigraft and corrupt practices, the
confidentiality of records in administrative cases and other similar laws:

3.

If the information, or record or document is covered by or under audit or

investigation, no information may be given, or copy thereof reproduced until a
copy of the corresponding audit report (annual audit report, cash examination
report, certificate of settlement and balances and the like) has been officially
transmitted to and received by the head of the audited agency concerned.

4.

All such requests shall be submitted for approval to the COA Director concerned.
In case of denial thereof, the Director concerned shall state his reasons therefor
and the requesting party may appeal such denial to the Chairman.
It should be noted, however, that if the production of records is directed
by the Courts, or that a subpoena duces tecum is issued by the Court, or the
Tanodbayan or any of the authorized deputies of the latter, the auditor concerned
shall comply therewith without prior clearance or authority pursuant to COA
Memorandum No. 81-22-C, dated June 1, 1981. All other requests (or subpoena

duces tecum) for production of records issued by administrative bodies, other

government prosecutors/investigators (whether civil, police, or military) or similar
inquisitorial bodies should be acted upon by the General Counsel or the Director
concerned, as the case may be, pursuant to COA Memorandum No. 80-22B,
dated September 3, 1980. The reporting requirements prescribed in these two
COA issuances shall be complied with accordingly.
Likewise, auditing units shall, upon written request of management, make
available vouchers, records, and documents, which are necessary for reference
purposes in the course of the agency's operations pursuant to COA
Memorandum No. 84-22-D, dated August 15, 1984.
5.

The production of records and documents and the furnishing of copies thereof
shall be made at the expense of the requesting party. Under no instance shall
custody of the original records and documents be relinguished to the requesting
party or to any other person or entity except upon order of the Court. The COA
personnel concerned shall guard against the loss of or tampering with said
records or documents.

All prior issuances of this Commission which are inconsistent herewith are hereby
superseded.
Please be guided accordingly.
(SGD.) EUFEMIO C. DOMINGO, Chairman