Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH CONGRESS 
Second Regular Session 
House Bill No. _____ 
_________________________________________________________ 
Introduced by CIBAC Party-List Representative 
Hon. Eduardo “Bro. Eddie” C. Villanueva 
AN ACT 
PROVIDING FREE LEGAL ASSISTANCE TO   COMMISSION 
ON AUDIT AUDITORS FACING CHARGE BEFORE THE 
PROSECUTOR’S OFFICE, COURT OR ANY QUASI-JUDICIAL 
BODY ARISING FROM AN INCIDENT RELATED TO THE 
PERFORMANCE OF OFFICIAL DUTY, AND APPROPRIATING 
FUNDS THEREFOR 
EXPLANATORY NOTE 
The right to due process is enshrined in Section1 of the Bill of Rights 
under Article III of the 1987 Constitution which states, “No person shall 
be deprived of life, liberty, property without due process of law, nor 
shall be denied the equal protection of the laws.” Along with this is 
concomitant obligation of the State is to provide legal assistance to 
those could not afford. 
Given the functions of a tough job for auditors of the Commission on 
Audit in implementing auditing rules in different government offices 
and subsidiaries to ensure the government money are spent worthily 
in accordance with law such job exposes them from inevitable 
retaliation brought about by the nature of the job they do. Thus, this 
exposed them from various complaints and legal actions for alleged 
acts and omissions made in the course of the performance of official 
duties. Given the cost of legal actions, our auditor will be placed at a 
disadvantage position when they incur and of pocket expenses in 
facing legal actions. This will result in our auditors who are willing to 
do their job and duties in accordance to the mandate hesitating and 
being ineffective in their jobs. 
4:01 pm
August 22, 2023
8952


Like harassment or threat from some politicians and high 
government officials and other legal challenges are part of the risks of 
the service hindering our Auditors to do their job properly. As part of 
our support to our defenders and protectors of state funds and 
treasury, we guarantee that we will provide all necessary legal 
services in case they face administrative or court charges in the 
performance of their legal duty which involved legal risks. 
To address this issue, this bill aims to provide free legal assistance 
to the auditors of Commission on Audit assigned in various 
government offices who are facing complaints in relation to their 
official duties before any court or quasi-judicial bodies. 
In view of the foregoing, then passage of this measure is earnestly 
sought. 
 Eduardo “Bro. Eddie” C. Villanueva 


Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH CONGRESS 
First Regular Session 
House Bill No. _______ 
_________________________________________________________ 
Introduced by CIBAC Party-List Representative 
Eduardo “Bro. Eddie” C. Villanueva 
AN ACT 
PROVIDING FREE LEGAL ASSISTANCE TO COMMISSION ON 
AUDIT AUDITORS FACING CHARGE BEFORE THE 
PROSECUTOR’S OFFICE, COURT OR ANY QUASI-JUDICIAL 
BODY ARISING FROM AN INCIDENT RELATED TO THE 
PERFORMANCE OF OFFICIAL DUTY, AND APPROPRIATING 
FUNDS THEREFOR 
Be it enacted by the Senate and the House of Representatives in 
Congress assembled: 
SECTION 1. Short Title. – This Act shall be known as the 
“Auditors Free Legal Assistance Act of 2023.” 
SEC. 2. Declaration of Policy. – It is the declared policy of the 
State to protect the dignity and rights of its citizens, including those 
responsible for upholding the Constitution in safe guarding the wealth and 
expenditures of the country such as to examine, and settle all accounts 
pertaining to the revenue and receipts of, and expenditures or uses of 
funds and property, owned or held in trust by, or pertaining to, the 
government, or any of its subdivisions, agencies, or instrumentalities, 
including government owned or controlled corporation with original 
charters, enforcing the laws of the land. 
SEC. 3. Definition of Terms. – As used in this Act: 
A)
Commission on Audit - The country’s Supreme Audit
Institution, the Commission on Audit vested by the Constitution with:
the power and duty to audit and settle accounts pertaining to
revenues and receipts, as well as expenditures or uses of funds and
8952


property owned or held in trust by the Government; exclusive 
authority to prescribe government accounting and auditing rules and 
regulations; responsibility to recommend measures necessary to 
improve the efficiency and effectiveness of government operations. 
 
B) 
Audit - a formal examination and verification of an individual's 
or organization's records and accounts, finances, or compliance 
with a set of standards. To audit is the act of conducting the formal 
examination and verification. It reviews expenditure and the 
application of public funds and then issues audit observation 
memoranda, notices of suspension or notices of disallowance when, 
in its appreciation of facts that there has been a misuse of public 
funds.   
 
C) Auditor – A State Auditor who is responsible to examine, audit 
and settle all accounts pertaining to the revenue and receipts of, and 
expenditures or uses of funds and property owned or held in trust 
by, or pertaining to, the government. 
 
D). Auditing-related Cases - refer to civil, criminal, and 
administrative cases filed against an Auditor involving service-
related incidents. 
 
E). Auditing-related Incident - refers to any act or omission 
committed by an Auditor in good faith that is the consequence of 
the discharge of their official functions or the performance of their 
duties, or that is relevant to their office or to the discharge of their 
official functions. 
 
 SEC. 4. Qualifications for Free Legal Assistance in Cases 
Involving Auditing Incidents. – Any Auditor or auditing personnel 
of Commission on Audit facing any criminal, civil or administrative charge 
or case involving service-related incidents before a prosecutor’s office, 
court, administrative body, or any competent body or tribunal, shall be 
entitled to free legal assistance as provided in this Act. Auditors who 
have been granted free legal assistance shall continue to enjoy such 
legal assistance even after their retirement from service. Also, retired 
auditors shall also be given free legal assistance for cases or charges 
involving service-related incidents committed by such retired Auditor or 
auditing personnel while still employed and was filed after retirement. 
 
           SEC. 5. Procedure and Coverage. – Within twenty-four (24) hours 
from the official receipt of the information that an Auditor is charged either 
administratively or judicially, the Commissioner in-charge of the respondent 
Auditor, shall authorize their respective legal offices to provide free legal 
assistance to such Auditor or any auditing officer as provided in this Act. 
 
 


 
 
 
The free legal assistance shall include the following legal services: 
 
(1) Legal representation in all stages of civil, criminal or 
administrative 
 
    proceedings involving service-related incidents; 
 
(2) Legal advice or consultations in relation to service-related 
cases or 
incidents; 
 
(3) Preparation of pleadings, motions, memoranda, and all other 
legal forms and documents in relation to service-related cases; 
 
(4) Notarization of documents in relation to service-related cases; 
and 
 
(5) All other legal services and tasks as directed by the 
Commissioner in-charge the Respondent 
 
SEC. 6. Entitlement of Government Lawyer to Payment for 
Expenses. The government lawyer so designated to provide legal 
assistance to an Auditor shall be entitled to payment of actual travel and 
other expenses, including Special Counsel Allowance, subject to existing 
laws, rules, and regulations. 
 
SEC. 7. Engagement of Services of Private Counsel. – Subject 
to existing circulars of the Commission on Audit, rules and regulations, an 
Auditor may be provided, in the interest of justice, with private counsel at 
the expense of the government, when necessary, as determined by the 
Chairman or officer in-charge. 
 
 
    SEC. 8. Applicability to Pending Cases. – This Act shall also 
apply to all Auditors who have pending cases involving auditing-related 
incidents before the prosecutor’s office, the courts, or any quasi-judicial 
or administrative body. 
  
SEC. 9. Implementing Rules and Regulations. Within sixty 
(60) days from the effectivity of this Act, the Secretaries of the 
Department of Budget and Management, C ommission on Audit, , shall 
issue the necessary rules and regulations to implement this Act. 
 
SEC. 11. Appropriations. – The amount necessary for the 
implementation of this Act shall be included in the annual General 
Appropriations Act. 
 


SEC. 12. Separability Clause. – Should any provision of this Act 
be declared invalid, the remaining provisions shall continue to be in force 
and effect. 
 
SEC. 5. Effectivity. - This Act shall take effect after fifteen (15) 
days following its publication in the Official Gazette or in at least two 
newspapers of general circulation. 
 
Approved,