COA ISSUANCES. Applicability: NGAs, LGUs and GOCCs Subject: Amendment to COA Circular No. 2013- 004...

COA ISSUANCES

COA Circular 2015-006 dated August 20, 2015

Applicability: NGAs, LGUs and GOCCsSubject: Amendment to COA Circular No. 2013-004 dated January 30, 2013 Re: Information and Publicity on Programs/Projects/Activities of the Government Agencies


In cognizance of the jurisdiction of the Assistant Commissioners to oversee the audit of their respective operating sector, and to lessen the voluminous report submitted to the Office of the Chairperson, section 3.3 of COA Circular No. 2013-004 on Reporting and Monitoring is hereby amended to read as follows:


3.3 The ATLs/SAs shall submit to their respective Regional/Cluster Directors a Quarterly Report of the PublicizedGovernment Projects/Programs/Activities for consolidation and transmittal to the Office of the Assistant Commissioner of concerned Sector, for monitoring compliance, using the form presented in Annex “B”. The Assistant Commissioner shall report to the Chairperson any matter that would require the latter’s attention.

COA Resolution No. 2015-031 dated August 20, 2015

Subject: Policy on settlement of audit disallowances by persons liable:Guidelines on all requests to pay audit disallowances on installment basis:1. Only disallowed salaries and personal benefits, allowances or emoluments may be allowed to be settled by installments.


2. The maximum number of monthly installments shall be in accordance with the following schedule:

Amount of Disallowance Maximum No. of Monthly Installment Payments

Not exceeding P1,000.00 Three (3)

Above P1,000.00 up to P10,000.00 Six (6)

Above P10,000.00 up to P20,000.00

Twelve (12)

Above P20,000.00 up to P40,000.00

Eighteen (18)

Above P40,000.00 Twenty –four (24)


3. The monthly payment shall be deducted from the salary of the person liable, subject to the maximum take home pay requirement under the GAA. Any deficiency in the installment payment for a given month after effecting the salary deduction shall be paid directly by the person liable to the agency cashier within five (5) days after the due date of the installment payment.


4. In case the person liable retires, resigns or is otherwise separated from service before the disallowance is settled in full, the person liable may execute an undertaking authorizing his remaining salary, accrued leave credits and other separation benefits to satisfy the deficiency. Any unsettled balance after all such salaries and benefits have been applied shall be paid by the person liable directly to the agency cashier within fifteen (15) days from the date of receipt of notice/demand from the accountant or concerned officer.


5. All requests for installment payments shall be acted by the Director of the Prosecution and Litigation Office, and subject to review by the Assistant Commissioner of the Legal Services Sector (LSS), in accordance with the above schedule.


6. The Assistant Commissioner, LSS, shall submit to the Commission Proper a monthly report of all requests received and the corresponding action thereon, pursuant to this Resolution.

COA Circular No. 2013-006Date: SEPT 1 8, 2013

Subject: Guidelines in the disposition of requests for documents/records/reports/

decisions and other information in the possession and/or custody of COA, including furnishing of copies thereof to requesting parties.


Applicability: LGUs, NGAs CGAs1.0 RATIONALE

1.1 The Constitution recognizes the right of the people to: (a) information on matters of public concern; (b) access to official records and to documents and papers pertaining to official acts, transactions, or decisions, as well as to government research data used

as basis for policy development; and (c) full

public disclosure of all its transactions involving public interest.


1.2 The Constitution also entrusts this Commission with the keeping of the general accounts of the Government and the preservation of the vouchers and other supporting papers pertaining thereto, for a period of ten (10) years as provided. by Presidential Decree(P.D.) No. 1445. Likewise, in the exercise of its powers and authority, the Commission acquires custody or possession of documents/records/reports/decisions and other information which this Commission is mandated to keep and preserve.


1.3 This being so, the Commission frequently receives numerous requests for documents/records/reports/decisions and other information from various parties.

There is however no law governing the

exercise of the aforementioned right of the people and the Commission has

inadequate fragmented guidelines governing the disposition on of subject requests.


1.4 This Circular is therefore issued to improve and consolidate existing

issuances of the Commission and to prescribe uniform guidelines in line with the

Commission’s authority to impose reasonable regulations on the manner in

which access to information may be allowed to prevent damage or loss of documents/records/reports/decisions

and other information.


2.0 ScopeThis guidelines shall cover requests for documents/records/reports/decisions

and other information, in whatever form in the custody or possession of any Office,

Cluster, Section, Unit of the Central Office or Regional offices or Audit Teams of the COA.


3.0 General Guidelines All documents/records/reports/decisions

or other information in the custody of the COA or its officials or employees by reason of their official function shall be made accessible and available to every person in the manner provided herein during reasonable hours of working days and with the view of the custodian officer, subject to the limitations as provided in the Circular.


Requests for documents/records/decisions and other information under the following circumstances shall be denied:

a. The purpose of the request is contrary to law, morals or public policy, or when no purpose is indicated in the Request Form or RF, which can be obtained from any COA Office or downloaded from the COA website(www.coa.gov.ph);


b. The documents/records/reports/decisions and other information

requested are not described with sufficient particularity in the prescribed RF;


c. When the documents/records/reports/ decisions and other information requested was prepared by and in the custody of the audited agency, unless the same has been submitted to the COA or its representatives and no copy thereof has

been retained by or remains in the audited agency;


d. When the requesting party or his representative refuses to accomplish

the RF; subscribe the same before the authorized officials of the COA as

provided in 3.11 of this Circular before a Notary Public; or present any two valid IDs enumerated in 4.1.5 of this Circular.


e. When the purpose of the request indicates that the

documents/records/reports/decisions and other information

requested is intended to “fish” for evidence to file a case against a public officer.


f. When the purpose of the request indicates that the documents/records/reports/

decisions and other information requested are no longer in the custody or possession

of the COA or its officials and/or employees by reason of their having been lost or destroyed by fire, flood or other fortuitous events, or had already been disposed of after the lapse of the period for safekeeping, in accordance with the law and regulations.


g. The documents/reports/records and other information are under audit or investigation by the COA or any

investigating body, or when such audit or investigation has already been

concluded but no corresponding final audit or investigation report has yet been officially transmitted to and received by the audited agency;

COA Circular No. 2013-006Date: SEPT 1 8, 2013h. Access to or the furnishing of

documents/records/decisions and other information would violate Articles 229 and 230 of the Revised Penal Code of the Philippines on revelation of secrets, the laws on trade and commercial secrets, secrecy of bank deposits, anti- graft and corrupt practices act, the confidentiality of records in administrative cases

and other similar laws;


1. Such documents/records/reports or other information comprise of: (i) drafts of

decisions, rulings, memoranda and the like, of the Commission Proper, Director or

Auditor; (ii) Interim Audit Reports; (iii) Minutes of Meetings of the CP, or any Committee or body duly created by the COA for specific purpose which may frustrate the (iv) Intra and Inter Office notes such as Indorsement, Memorandum and Notice of Meetings, which do not dispose of a matter finally; (v) audit working;


papers and (vi) other interlocutory communications such as AOM, Audit Highlights and Management’s Comments, and the like prior to transmittal of the Audit Report


(v) audit working papers and (vi) other interlocutory communications such as AOM, Audit Highlights and

Management’s Comments, and the like prior to transmittal of the Audit Report;


j. The documents/records/reports/ decisions or other information requested

pertain to the audit of Confidential and Intelligence Funds where national

security is involved.


K. The documents/records/reports or other information that are personal in nature such as (i) COA

official’s/employee’s address, telephone number, names of family members and the like; and (ii) auditee officials’/employees’ personal information obtained in the course of fraud audit or other special investigation, the disclosure of which would constitute a clearly unwarranted invasion of personal privacy;


l. The information is priveleged communication such as nuero-psychiatric

records, medical records, communication between a respondent COA official/employee in an administrative

proceeding before the COA, and the like.


m. The document requested is the SALN of the officials and employees of the COA: (i) for which the 10-day period after filing has not yet elapsed; or (ii) for a purpose that is contrary to morals or public policy, or any commercial purpose except if it is to be used for news and communications media for dissemination to the general public (Sec 8 (D) , R.A. No. 6713).


In no instance shall the private addresses of the owners of the SALNs be disclosed to other persons. For this purpose, the Processor shall ensure that the private address/es of their owners are blackened in the copies to be furnished.


Notwithstanding the foregoing limitations, where the examination or production of documents/records/reports/decisions or other information is directed through a subpoena duces tecum or other compulsory processes issued by Courts, the Office of the Special Prosecutor, the Office of the Ombudsman or any latter’s Deputies, or any investigating body authorized by law to issue subpoenas, the SA, ATL, Division Chief or any official or employee of the COA shall immediately refer the said subpoena to the Legal Service Chief of the Cluster, Office or Regional Office concerned for evaluation. The subpoena shall be complied without prior clearance from the Director concerned.


Issuances by the COA, such as but not limited to the following, may be directly downloaded from the official website of the COA without need for a written request:

a. Annual Audit Reportsb. Decisions and Resolutions of the CPc. Resolutionsd. Circularse. Memoranda


Should authentication of downloaded documents/records/reports/decisions or other information from the COA website be necessary, the requesting party shall bring the printed copy to the processor for authentication and pay the corresponding fees prescribed in 4.2.7 of this Circular.


Where the documents/records/reports/decisions or other information requested cover transactions that may be the proper subject of a special audit or investigation, the request shall be referred to the appropriate office of the COA and no copies thereof shall be furnished so as not to pre-empt the exercise by the COA of its audit function.


Except in cases under 3.3 (Compliance to Subpoena Duces Tecum) and 3.5 (Authentication of Information, Document or Records Downloaded from the COA Website), all requests shall be submitted to the Director concerned for approval.


Request for copies of SALNs shall be forwarded to the Director, Human Resource Management Office, Administration Sector, COA, for evaluation and for approval taking into consideration the limitations provided in 3.2 of this Circular and other pertinent law and regulations.


The requesting party shall certify under oath in the RF that all information provided by him in the appropriate portion are true and correct based on his personal knowledge, and that he undertakes that the information, or copy of the document or record, thusly, furnished him shall be used only for the purpose indicated in the RF and for not other.


Violation of the said undertakings shall give rise to the filing against the requesting party and/ or his representative of a case before the Court, pursuant to Section 11 (d) of R.A. No. 6713 and/or Section 183 (False Testimony in Other Cases and Perjury in Solemn Affirmation) of the Revised Penal Code, whichever is applicable.


Pursuant to section 40. P.D.No. 1445 and for purposes of this Resolution, SAs, ATLs, or Division Chiefs in the Central Office or in the different COA Regional offices are hereby deputized to administer an oath in the RF.


Any person who wishes to obtain any document/record/report or other information shall, by himself or through his authorized representative, or by mail, file a request using the prescribed RF.


1. The RF shall be accomplished by providing all information required in

Part A thereof, including the manner by which the requested documents/records/reports/decisions or other information shall be released to him.


Where the requesting party is unable, because of illiteracy or disability, to

make a written request, he shall request the Processor to fill out the RF in his behalf. In both cases, the RF shall be subscribed and sworn to before any of the officials or

employees who, for purposes of this Circular, are authorized to administer

an oath.

COA Circular No. 2013-006Date: SEPT 1 8, 20132. For

documents/records/reports/decisions or other information known to be in the custody of a specific Audit Team, Central or Regional Office, the RF shall be filed before the SA/SC or ATL concerned.


3. Where the custody of the documents/records/reports/decisions or other information is unknown, the RF shall

be filed with the Records Management Office, GSO, Administration Sector of

the Central Office, or with the Administration, Training and Finance Services (ATFS) of the Regional Office concerned, as the case may be.


4. Where the request is by mail, the prescribed RF shall be subscribed and sworn to before a notary public or any person authorized to administer an

oath. Where submission is by electronic means, the original of the scanned copy of the duly notarized RF shall be presented

before release of the requested docs.


5. The requesting party or his authorized representative shall establish his identity by presenting at least two of the following identification documents (IDs):

a. GSIS/SSS IDb. TIN/Pag-IBIG/Philhealth IDc. Passportd. Driver’s Licensee. Student ID


f. IBP IDg. Voter’s IDh. Current Office IDi. Senior Citizen IDj. PRC ID


6. If the request is submitted by mail or through electronic means, the requesting party shall attach to the RF a photostatic or electronically scanned copy of at least two of the IDs mentioned.


7. The requesting party or his representative shall pay the following prescribed fees before

t he release of the documents/records/reports/decisions or other information:

a. P5.00 per page for hard copyb. P2.00 per report for electronic copy of the AARc. P1.00 per page authentication feed. Cost of mailing by private courier or

registered mail as determined by the Processor.


8. Payment of reproduction and/or authentication fees shall be made at:

a. The Treasury Services, General Services Office in the Central

office, or at the ATFS of the Regional Office


for documents/records/reports/decisions or other information in the custody of

any Office in the Central office or of the Regional Office.

b. The Cashier/Treasury of the auditees for documents/records/reports/decisions or

other information in the custody of the Audit Teams assigned thereat.


9. A requesting party who opts to receive the documents/records/reports/decisions/ or other information through mail or

private courier as indicated in the appropriate box of Part A of the RF, shall pay the reproduction cost/authentication fees, including the cost of mailing or courier fee, in Postal Money Order payable in the name of the “Commission on Audit” in such amount duly conveyed to him by the Processor.


The postal money order shall be sent to the Processor concerned, who shall

mail the Official receipt evidencing the payment together with the requested document/records/reports/decisions or other information.


10. If the request is denied the requesting party shall have fifteen (15) days from receipt of Notice from the Director concerned within which to file the Appeal to the Head of the Sector concerned whose decision shall be final.


The Cashier of the Agency concerned shall receive the payments of the requesting party/ies based on the Order of Payment issued thereof. The payment shall be receipted for the account or in trust for the COA or its Regional Offices, as the case may be. The fees so collected shall be recorded in the books of the agency using the account prescribed in the COA Chart of Accounts.


The agency concerned shall, at the end of every calendar year or at any time of the year it may deem convenient, remit the fees collected to the Treasury Services, General Services Office in the Central Office, or at the ATFS of the Regional Offices, through the SA or the ATL.


Any provision of issuances, including COA Memorandum Nos. 87-22, 87-22F and 2003-035 and COA Resolution No. 2008-010, inconsistent with any provision of this Circular are hereby modified or repealed accordingly.

COA Circular No. 2013-003 dated January 30, 2013

Subject: Reiteration of Audit Disallowance of Payments without Legal Basis of

Allowances, Incentives and Other Benefits of Government Officials and

Employees in the NGAs, GOCCs and their Subsidiaries


I. Purpose: This Circular is issued to ensure that all payments, allowances, incentives, and other benefits to all officials and employees of NGAs, LGUs, and GOCCs and

their subsidiaries shall be based on and conform strictly with laws, rules and regulations granting or authorizing

such payments. Hence, it is reiterated that, all such payments without legal basis shall be disallowed in audit by this Commission.


II. Entitlement to Allowances, Incentives and Other Benefits

Government officials and employees shall be entitled only to allowances, incentives and other benefits expressly provided by law, and other statutory authority, and the rules and regulations promulgated by competent authority.


III. Allowances and Benefits Generally Applicable to Agencies which are Covered

by Republic Act No. 6758, The Salary Standardization Law (SSL).


Allowance/Benefit Legal Basis Amount/Rate

Personnel Economic ReliefAllowance (PERA)

Sec. 39, General Provisions, 2012 and 2013 GAAs and corresponding years’ GAAs

P2,000 per month

Representation Allowance and Transportation Allowance (RATA)

Sec. 45, General provisions, 2012 and 2013 GAAs and corresponding Section of subsequent years’ GAAs

As indicated in Sec 45, General Provisions, 2012 and 2013 GAAs and in the subsequent years’ GAAs; Rates for Officials of LGUs as provided in LBC No. 84 dated April 13, 2007



Extraordinary and Miscellaneous Expenses (EME)

Sec 23, General Provisions, 2012 and 2013 GAAs and corresponding Section of subsequent years’ GAAs

As indicated in Sec 23, General Provisions, 2012 and 2013 GAAs and in the applicable provisions of subsequent years’ GAAs

Productivity Incentive Benefit (PIB)

DBM National Compensation Circular (NCC) Circular No. 73 dated Dec 27, 1994; DBM NCC No. 73-A dated March 1, 1995; DBM Circular Letter Nos. 3-96 dated January 15, 1996, 2001-6 dated March 2, 2001, and 2002-3 dated January 2, 2002

P2,500.00 or P2,000.00 depending on the performance rating of the employee



Uniform/Clothing Allowance

Sec 40 General Provisions, 2012 and 2013 GAAs and corresponding Section of subsequent years’ GAAs; DBM Budget Circular (BC) No. 2012-1 dated February 23, 2012

P5,000.00 per year; may vary

Loyalty Cash Award (LCA)

Sec 7, Rule X, Omnibus Rules of the Civil Service Commission (CSC); DBM Department Order No. 92-10 dated October 1, 1992; CSC Memorandum Circular No. 6, s. 2002

10th year- P5,000.0015th year- P3,000.0020th year- P3,500.0025th year- P4,000.0030th year- P5,000.0035th year- P7,500.0040th year- P10,000.00



Travelling Allowance for Domestic Travels

Executive Order (E.O.) Nos. 248 and 248-A, s. 1995, as amended by E.O. 298, s. 2004

Travelling Allowance for Foreign Travels

Executive Order (E.O.) Nos. 248 and 248-A, s. 1995, as amended by E.O. 298, s. 2004

Costume or Uniform and Other Expenses related to Cultural and Athletic Activities

Sec 25, General Provisions, 2012 and 2013 GAAs and corresponding Section of subsequent years’ GAAs

P1,500 per employee-participant per year



Magna Carta Benefits for Public Health Workers

R.A. No. 7305 and its Revised Implementing Rules and Regulations (IRR)

Hazard Allowance- 25% of the monthly basis salary of Salary Grade (SG) 19 and below; 5% for SG 20 and above; Longevity Pay- 5% of monthly basic pay;Subsistence Allowance – three (3) meals a day;Laundry Allowance – P150.00 per month;Medico-Legal Allowance- P200.00 for slight physical injury;



P300.00 for less serious injury; P500.00 for serious physical injury; P1,000,00 for necropsy; P1,000 for autopsy; P600.00 per court appearance; P20,000.00 one time relocation allowanceRemote Assignment Allowance – 50% of basic pay



Magna Carta Benefits for Science and Technology Personnel

R.A. No. 8439 and its IRR

Share in Royalties 60%-40% basis in favor of the Government and the personnel involved in the technology/activityHazard Allowance – 15% of monthly basic salary for personnel indirectly exposed to hazard; 30% of monthly basic salary for personnel directly exposed to hazardSubsistence Allowance- three (3) meals a day or P150.00/day



Laundry Allowance- P500.00 per monthHousing and Quarters AllowanceLongevity Pay- 5% of the monthly basic salary for every 5 years of continuous and meritorius serviceMedical Examination

Special Counsel Allowance

Se. 42, General Provisions, 2012 and 2013 GAAs and applicable provision of subsequent years’ GAAs

P1,000 (2012 GAA); P1,250 (2013 GAA) per appearance or attendance of hearing, but not exceeding P4,000.00 (2012 GAA;



P5,000.00 (2013 GAA) per month

Hazard Duty Pay Sec 43, General Provisions, 2012 and 2013 GAAs and applicable provision of subsequent years’ GAAs; DBM BC No. 2005-04 dated July 13, 2005

1 to 7 days – P400.008-14 days – P500.0015 or more days – P600.00

Honorarium Sec 44, General Provisions, 2012 and 2013 GAAs and applicable provision of subsequent years’ GAAs

For assignment in government special projects, amount is computed based on the guidelines in DBM BC No. 2007-2 dated October 7, 2007


Allowance/Benefit

Legal Basis Amount/Rate

For lecturers, resource persons, coordinators and facilitators, amount based on formula prescribed in DBM BC No. 2007-1 dated April 23, 2007

For ex-officio chairs, vice-chairs and members, and private sector representatives of governing boards, councils and other similar entities of NGAs and GOCCs covered by SSL, amount is computed based on guidelines in DBM NBC No. 2007-510 dated May 8, 2007



Mid-Year and Year-End Bonus and Cash Gift

R.A. 6686, as amended by R.A. No. 8441

One month basic salary and additional cash gift og P5,000.00

Collective Negotiation Agreement (CNA)

Administrative Order No. 135 dated December 27, 2005; Section 3(b), Public Sector Labor-Management Council (PSLMC) Resolution No. 4, s. 2002

Variable depending on savings generated by reason of cost-saving measures introduced by the CNA


Other allowances not listed in the foregoing, whether granted government-wide or specific to certain agencies are likewise recognized provided there is sufficient legal basis in the granting.


IV. Allowances and Benefits of Officials and Employees of Agencies which are not Covered by the SSL.

In addition to the foregoing list of allowances and benefits, officials and employees of agencies exempt from the SSL, may be paid other allowances and benefits, subject to the following:


1. Prior approval by the Office of the President as required under Presidential Decree (P.D.) No. 1597, “ Further Rationalizing the System of Compensation and Position Classification in the National Government, specifically Sections 5 and 6.


2. Limitations Imposed by R.A. No. 10149 GOCC Governance Act, on Covered GOCCs and their subsidiaries.

Section 10. Additional Incentives- Government Commission for Government-Owned or Controlled Corporation (GCG), may

recommend to the President of the GOP, incentives for certain titles in consideration of the good performance of the GOCC.


Provided, That no incentives shall be granted unless the GOCC has

fully paid all taxes for which it is liable, and the GOCC has declared and paid all the dividends required to be paid under its charter or any other laws.


Section 23. Limits to Compensation, per Diems, Allowances and Incentives – The charters of each GOCC to the contrary notwithstanding, the compensation, per diems, allowances and incentives of the members of the BOD/Trustees of the GOCC shall be determined by the GCG using as a reference, among others Executive Order No. 24 dated February 10, 2011: Provided however, That Directors/Trustees shall not be entitled to retirement benefits.


In case of GOCCs organized solely for the promotion of social welfare and the common good without regard to profit, the total yearly per diems and incentives in the aggregate which the Board of such GOCC may receive shall be determined by the President upon the recommendation of the GCG based on the achievement by such GOCC of its performance targets.


3. Specific authority from the agency charter or other statutory provisions.

IV. Audit Action by the COA AuditorAll COA Auditors are directed to

disallow in audit all payments of allowances, incentives and other fringe benefits to all government officials and employees which have no legal basis and do not conform strictly with the laws, rules and regulations granting or authorizing such payments.

COA ISSUANCES. Applicability: NGAs, LGUs and GOCCs Subject: Amendment to COA Circular No. 2013- 004...

Documents

Transcript of COA ISSUANCES. Applicability: NGAs, LGUs and GOCCs Subject: Amendment to COA Circular No. 2013- 004...