Republic of the Philippines

;
COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines

MEMORANDUM

No.: 2015-00Z.
Date: February 3, 2015

TO : All COA Officials and Employees

SUBJECT : Signing Authority of COA Officials on Travels, Attendance, Trainings,

Personnel Movement and Financial Matters ,

In the interest of the service, the following rules and guidelines on Official Travels, Daily Time
Records, Leave Applications, Personal Travel Abroad, Personnel Movement and Financial
Matters are hereby prescribed:

1. Official travels refer to travels relating to the performance by an official or employee

of the regular functions of her/his office outside of the designated official station, or
travels as may be authorized or directed by the Chairperson, and whether or not they
are eligible for traveling expenses. These shall be covered by a duly approved Office
Order and Itinerary of Travel. The Office Order shall be issued by the approving
authority concerned as indicated in the following Table.

Official travels of audit personnel in the Regional Offices outside of designated

official station but still within the same Region shall be supported by a locator slip
which may be transmitted thru e-mail!fax to the approving authority concerned.

2. Official travels regardless of destination and duration, personal travel abroad, Daily
Time Records, Leave Applications, Personnel Movement, and Financial Matters shall
be approved in accordance Wlth the.delineation indicated in the following table: ~
 Approving/Signing Authorities of Official/Personal Travels, Daily Time
Records (DTRs), Leave Applications, P~rsonnel Movement
and Financial Matters
ITEMS FOR PERSONNEL APPROVING
APPROVAL CONCERNED OFFICIAL
1. Foreign travels
a. Official All Chairperson/Officer-
In-Charge (OIC) with
recommendation of
Assistant
Commissioner
concerned
b. Personal a. Commissioners; Chairperson/OIC
Assistant Commissioners;
Chief Executive Staff of
Chairperson;
Heads of Internal Audit
Office, International Audit
Relations Office, Public
Information Office,
Internal Affairs Office and
Project Management
Office, Commission
Secretariat and
Commission Central
Library
b. Directors IV, III and Assistant
Personnel holding Salary Commissioner of the
Grade 26 and Below Concerned Sector
c. Executive staff of the Chairperson/OIC;
Chairperson signing authority may
be delegated to the
Chief Executive Staff
but command
responsibility remains
with the
Chairperson/OIC
d. Commissioners' Chief of Concerned
Staff and Executive Staff Commissioner
2. Domestic travel NOT a. Commissioners; Chairperson/OIC
for training purposes Assistant Commissioners;
Chief Executive Staff of
Chairperson;
Heads of Internal Audit
Office, International Audit
Relations Office, Public
Information Office,
Internal Affairs Office and
Project Management
Office, Commission
Secretariat and
Commission Central
Library
b. Executive staff of the Chairperson/OIC;
Chairperson signing authority may
 be delegated to the
.· Chief Executive Staff
but command
responsibility remains
with the
Chairperson/Officer-
ln-ChaJXe
c. Commissioners' Chief of Commissioner
Staff concerned
d. Executive staff of the Chief of Staff
Commissioners
e. Executive staff of Assistant Asst. Commissioner
Commissioners; Cluster concerned
Directors; Director
IV/OIC; Head of Office
f. Director III and all others Head of Office; Head
including Heads of of Audit Group/
Services (Divisions) under Supervising Auditor
all offices of the in case of Audit Team
Sectors/Regional Offices Leaders and
members/staff of
Audit Grou.J!
3. DTR I Bundy Card a. Commissioners; Chairperson/01C
Assistant Commissioners;
Chief Executive Staff of
Chairperson;
Heads of Internal Audit
Office, International Audit
Relations Office, Public
Information Office,
Internal Affairs Office and
Proj ect Management
Office, Commission
Secretariat and
Commission Central
Library
b. Executive staff of the Chairperson/01 C;
Chairperson signing authority may
be delegated to the
Chief Executive Staff
but command
responsibility remains
with the
Chail]!_erson/OIC
c. Commissioners' Chief of Commissioner
Staff concerned
d. Executive staff of the Chief of Staff
Commissioners
e. Executive staff of Assistant Asst. Commissione/ v
r
-
....
Commissioners; Cluster concerned
I
Directors; Director
IV/OIC; Head of Office
f. Director III and all others Head of Office; Head
including Heads of of Audit Group/
Services (Divisions) under Supervisin_g_ Auditor
 . all offices of the
Sectors/Regional Offices
in case of Audit Team
Leaders and
members/staff of
Audit Grou_l)_
4. Application for Leave a. Commissioners; Chairperson/OIC
• Regardless of duration Assistant Commissioners;
and purpose Chief Executive Staff of
Chairperson;
Heads of Internal Audit
Office, International Audit
Relations Office, Public
Information Office, Internal
Affairs Office and Project
Management Office,
Commission Secretariat and
Commission Central
Library
b.Executive staff of the Chairperson/OIC;
Chairperson signing authority may
be delegated to the
Chief Executive Staff
but command
responsibility remains
with the
Chairperson/Of C
c. Commissioners' Chief of Commissioner
Staff concerned
d. Executive staff of the Chief of
Commissioners Staff
e. Executive staff of Assistant Asst. Commissioner
Commissioners; Cluster concerned
Directors; Director
IV/Officer-in-Charge
(OIC); Head of Office
f. Director III and all others Head of Office; Head
including Heads of of Audit Group/
Services (Divisions) under Supervising Auditor
all offices of the in case of Audit Team
Sectors/Regional Offices Leaders and
members/staff of
Audit Grou_l)_
5. Application for Leave All Chairperson/OIC
for consultancy
en2a2ements
6. Trainings/Conferences

a. Domestic Travel for a. Commissioners and Chairperson/OIC

training purposes Assistant Commissioners,
whether as participant or
resource person I
b. Director IV Assistant
Commissioner
c. Director III and below Director IV
a. Chief Executive Staff and Chairperson/OIC (\ ~~~
Executive staff of the v

4
l
 Chairperson
I
'
b. Commissioners' Chief of Concerned
Staff and Executive Staff Commissioner
b. Domestic Travel for a. Commissioners and Chairperson/Ole
conferences Assistant Commissioners,
whether as participant,
resource person or
Officer of the organizing
body_
b. All others, whether as Assistant
participant, resource Commissioner for
person or Officer of the PIDS endorsed by
..
orgamzmg concerned Assistant
body Commissioner/
Director
c. Chief Executive Staff and Chairperson/Ole
Executive staff of the
Chairperson
d. Commissioners' Chief of Concerned
Staff and Executive Staff Commissioner
7. Personnel c. Assistant Chairperson/Ole
~ovemen~eshuffling Commissioners/Director
IV and III
d. Within the Sector Assistant
(Personnel holding SG-26 Commissioner
and belo\\') concerned
e. Intersectoral (Personnel Chairperson/Ole
holding SG-26 and below) with recommendation
of Assistant
Commissioner
concerned
f. Assistant Chairperson/Ole
Commissioners/Director
IV and III
8. Financial ~atters a. Request for funding for Assistant
overtime pay Commissioner for
b. Payment out of CFAG PFMSwith
Fund recommendation of
c. Accounting and Budget the concerned
Reports for submission to Assistant
oversight agencies Commissioner
d. Request for funding for
special monetization

I~~\Itt
e. Request for funding for
Rehab benefits

3. Within the tenth day after the end of each quarter, the concerned Assistant
Commissioners shall submit to the Office of the Chairpq-son/OIC, an electronic copy
of the report summarizing the Travels, Trainings, Personnel ~ovement and Financial
~atters acted upon. The report on travels shall include, among others, data on the: a)
Name of Concerned Employee/Official; b) Purpose; c) Duration; and d) Place of
Travel.
 Within the same period, the designated approving authorities for leave credits in the
Table above shall submit to the Office of the Chairperson a list of both approved and
disapproved leaves showing the following information:

a. Name(s), position, designation and official station of applicant

b. Reason(s) for extertded leave and approval or disapproval of the leave
application

4. All existing policies and guidelines pertaining to the above subject which are not
inconsistent with this Memorandum shall remain to be in force and in effect.

~itu'LNDOZA
~~~ff:ner
Officer-In-Charge