COA Issuances LGUs

COA ISSUANCES
COA Circular 2015-006 dated

August 20, 2015
Applicability: NGAs, LGUs and GOCCs
Subject: Amendment to COA Circular No.
2013-004 dated January 30, 2013 Re:
Information and Publicity on
Programs/Projects/Activities of the
Government Agencies
August 20, 2015
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:
August 20, 2015
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 latters
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 Twelve (12)
P20,000.00
Above P20,000.00 up to Eighteen (18)
P40,000.00
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. 2013-006
Date: 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 CGAs
1.0 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
Commissions authority to impose
reasonable regulations on the manner in
which access to information may be
allowed to prevent damage or loss of
other information.
2.0 Scope
This guidelines shall cover requests for
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/
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/
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/
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;
h. 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 Managements 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 Managements
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 officials/employees
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 latters 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 Reports
b. Decisions and Resolutions of the CP
c. Resolutions
d. Circulars
e. 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
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.
2. 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
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 ID
b. TIN/Pag-IBIG/Philhealth ID
c. Passport
d. Drivers License
e. Student ID
f. IBP ID
g. Voters ID
h. Current Office ID
i. Senior Citizen ID
j. 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
information:
a. P5.00 per page for hard copy
b. P2.00 per report for electronic copy of the
AAR
c. P1.00 per page authentication fee
d. 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
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

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.
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 Sec. 39, General P2,000 per
Relief Provisions, 2012 and 2013 month
Allowance (PERA) GAAs and corresponding
years GAAs
Representation Sec. 45, General As indicated in
Allowance and provisions, 2012 and 2013 Sec 45, General
Transportation GAAs and corresponding Provisions, 2012
Allowance (RATA) Section of subsequent and 2013 GAAs
years GAAs and in the
subsequent
years GAAs;
Rates for Officials
of LGUs as
provided in LBC
No. 84 dated
April 13, 2007
Extraordinary and Sec 23, General As indicated in Sec
Miscellaneous Provisions, 2012 and 23, General
Expenses (EME) 2013 GAAs and Provisions, 2012
corresponding Section of and 2013 GAAs
subsequent years GAAs and in the
applicable
provisions of
subsequent years
GAAs
Productivity Incentive DBM National P2,500.00 or
Benefit (PIB) Compensation Circular P2,000.00
(NCC) Circular No. 73 depending on the
dated Dec 27, 1994; performance rating
DBM NCC No. 73-A of the employee
dated March 1, 1995;
DBM Circular Letter Nos.
3-96 dated January 15,
Uniform/Clothing Sec 40 General P5,000.00 per
Allowance Provisions, 2012 and year; may vary
2013 GAAs and
corresponding Section of
subsequent years GAAs;
DBM Budget Circular (BC)
No. 2012-1 dated
February 23, 2012
Loyalty Cash Award Sec 7, Rule X, Omnibus 10th year-
(LCA) Rules of the Civil Service P5,000.00
Commission (CSC); DBM 15th year-
Department Order No. 92- P3,000.00
10 dated October 1, 20th year-
1992; CSC Memorandum P3,500.00
Circular No. 6, s. 2002 25th year-
P4,000.00
30th year-
Travelling Allowance Executive Order (E.O.)
for Domestic Travels Nos. 248 and 248-A, s.
1995, as amended by
E.O. 298, s. 2004
Travelling Allowance Executive Order (E.O.)
for Foreign Travels Nos. 248 and 248-A, s.
1995, as amended by
E.O. 298, s. 2004
Costume or Uniform Sec 25, General P1,500 per

and Other Expenses Provisions, 2012 and employee-
related to Cultural 2013 GAAs and participant per
and Athletic Activities corresponding Section of year
subsequent years GAAs
Magna Carta Benefits R.A. No. 7305 and its Hazard Allowance-
for Public Health Revised Implementing 25% of the monthly
Workers Rules and Regulations basis salary of Salary
(IRR) 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 allowance
Remote Assignment
Allowance 50% of
basic pay
Magna Carta Benefits R.A. No. 8439 and its Share in Royalties
for Science and IRR 60%-40% basis in
Technology Personnel favor of the
Government and the
personnel involved in
the
technology/activity
Hazard Allowance
15% of monthly basic
salary for personnel
indirectly exposed to
hazard; 30% of
monthly basic salary
for personnel directly
exposed to hazard
Subsistence
Allowance- three (3)
meals a day or
Laundry Allowance-
P500.00 per month
Housing and Quarters
Allowance
Longevity Pay- 5% of
the monthly basic
salary for every 5
years of continuous
and meritorius
service
Medical Examination
Special Counsel Se. 42, General P1,000 (2012 GAA);
Allowance Provisions, 2012 and P1,250 (2013 GAA)
2013 GAAs and per appearance or
applicable provision attendance of
of subsequent years hearing, but not
GAAs exceeding P4,000.00
P5,000.00 (2013 GAA)
per month
Hazard Duty Pay Sec 43, General 1 to 7 days P400.00
Provisions, 2012 and 8-14 days P500.00
2013 GAAs and 15 or more days
applicable provision P600.00
of subsequent years
GAAs; DBM BC No.
2005-04 dated July
13, 2005
Honorarium Sec 44, General For assignment in
Provisions, 2012 and government special
2013 GAAs and projects, amount is
applicable provision computed based on
of subsequent years the guidelines in DBM
GAAs BC No. 2007-2 dated
October 7, 2007
Allowance/Bene Legal Basis Amount/Rate
fit
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.
Mid-Year and Year-End R.A. 6686, as One month basic
Bonus and Cash Gift amended by R.A. No. salary and additional
8441 cash gift og P5,000.00
Collective Negotiation Administrative Order Variable depending
Agreement (CNA) No. 135 dated on savings generated
December 27, 2005; by reason of cost-
Section 3(b), Public saving measures
Sector Labor- introduced by the
Management Council CNA
(PSLMC) Resolution
No. 4, s. 2002
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 Auditor
All 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 LGUs

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COA Issuances LGUs

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COA ISSUANCES

COA Circular 2015-006 dated

other information in the custody of the COA

b. The Cashier/Treasury of the auditees for

Costume or Uniform Sec 25, General P1,500 per

For ex-officio chairs, vice-

All COA Auditors are directed to disallow

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