Decisions of the Commission
SECTION 33. Appeal from Decision of Auditors.—Any person aggrieved by the decision of an auditor of any government agency in the settlement of an account or claim may, within six (6) months from receipt of a copy thereof, appeal in writing to the Commission.
SECTION 34. Period for Rendering Decisions of the Commission.—The Commission shall decide any case brought before it within sixty (60) days from the date of its submission for resolution. If the account or claim involved in the case needs reference to other persons or offices, or to a party interested, the period shall be counted from the time the last comment necessary to a proper decision is received by it.
SECTION 35. Appeal from Decision of the Commission.—Any decision, order or ruling of the Commission may be brought to the Supreme Court on certiorari by the aggrieved party within thirty days from his receipt of a copy thereof in the manner provided by law and the Rules of Court. When the decision, order or ruling adversely affects the interest of any government agency, the appeal may be taken by the proper head of that agency.
SECTION 36. Finality of Decision of the Commission or Any Auditor.—A decision of the Commission or of any Auditor upon any matter within its or his jurisdiction, if not appealed as herein provided, shall be final and executory.
SECTION 37. Opening and Revision of Settled Accounts.—(1) At any time before the expiration of three (3) years after the settlement of any account by an auditor, the Commission may motu proprio review and revise the account or settlement and certify a new balance. For this purpose, it may require any account, vouchers or other papers connected with the matter to be forwarded to it;
(2) When any settled account appears to be tainted with fraud, collusion, or error of calculation, or when new and material evidence is discovered, the Commission may, within three (3) years after the original settlement, open the account and, after a reasonable time for reply or appearance of the party concerned, certify thereon a new balance. An auditor may exercise the same power with respect to settled accounts pertaining to the agencies under his audit jurisdiction; and
(3) Accounts once finally settled shall in no case be opened or reviewed except as herein provided.