RESOLUTION

No. : 2017-021
Date : November 3, 2017
 
 
Subject:  Amendment   of    COA    Resolution  No.  2015-031  dated 
August 22, 2015  on  the Policy  on  Settlement  of Audit
Disallowances on Salaries and Other Personnel Benefits by
Persons Liable
 
WHEREAS, COA Resolution No. 2015-031 dated August 20, 2015 provides a
uniform policy on the settlement of audit disallowances on salaries, personnel benefits,
allowances, and emoluments by persons liable by authorizing installment payments
ranging from three months to a maximum of 24 months;
 
WHEREAS, in the course of implementing the policy on installment payment for
over a year, there are various requests to extend beyond 24 months the installment
payment schedule due to its financial impact on the take-home pay of the persons liable;
 
WHEREAS, there are also other matters pertaining to the implementation of the
policy on installment payment that need further clarification for the guidance of all
concerned COA officials and those of the government agencies;
 
NOW, THEREFORE, the Commission Proper RESOLVES, as it does
hereby RESOLVE, to amend and clarify certain provisions of COA Resolution No.
2015-031 dated August 20, 2015, as follows:
 
1. Only disallowed salaries, personnel benefits, allowances, or emoluments
classified under the expenditure item of Personal Services shall be
allowed to be settled by installment payment under the following
schedule:
 
Maximum Number of
Amount of Disallowance 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 up to P60,000.00 Twenty-four (24)
Above P60,000.00 up to P100,000.00 Thirty-six (36)
Above P100,000.00 up to P150,000.00 Forty-eight (48)
Above P150,000.00 Sixty (60)
 
2. The monthly installment payment shall be deducted from the payroll
salary, subject to the minimum take-home pay requirement under the
General Appropriations Act, other payrolls for allowances or benefits,
or any amount due the persons liable. Any deficiency in the monthly
installment payment shall be paid directly by the persons liable to the
agency cashier within five days after the due date of the installment
payment.
 
3. Requests for installment payment may be made directly by the persons
liable to settle their liabilities. For audit disallowances involving
several persons liable, the head of agency or its authorized official may
request installment payment in their behalf, provided that a written
authority is issued by the persons liable and attached to the request.
Only those persons liable with written authority shall be allowed to
settle their liability in installment.
 
4. All settlements of liabilities, whether in full or by installment, shall be
paid in cash to the Cashier/Treasurer of the concerned government
agency where the audit disallowances were issued and the receivable
accounts were recorded.
 
5. In case of elective officials and those with fixed terms of office, the
installment payment shall only be allowed in accordance with Item 1
hereof and in no case beyond the term of the official concerned.
Should they be separated from the service prior to the expiration of
their term of office, the remaining balance of their liability shall be
demandable in full and must be paid prior to the issuance of clearance
from money and property accountabilities.
 
6. Similarly, appointive officials and employees who shall be separated
from the service for whatever reason shall not be cleared from money
and property accountabilities by the agency heads or their authorized
representatives and shall not be issued the corresponding clearances
unless their audit disallowances have been settled.
 
7. For persons liable who are already separated from the service for
whatever reason upon finality of the COA Decision or Notice of
Disallowance, or upon issuance of Notice of Finality of Decision or
COA Order of Execution, their liability should be paid in full to the
agency cashier.
 
8. All requests for installment payment shall be submitted to and
reviewed by the Prosecution and Litigation Office (PLO), Legal
Services Sector (LSS), through the concerned Auditors and
Cluster/Regional Directors, with appropriate comment,
recommendation, proposed installment schedule, and supporting
documents. Upon due evaluation, the PLO Director shall approve/grant
the request for installment payment strictly in accordance with the
schedule provided hereunder, which shall be effective immediately
upon receipt thereof. Any deficient request shall be returned
immediately to the requesting party, through the concerned Auditors
and Cluster/Regional Directors.
 
9. Requests for installment payment covering cases which are not
covered by this Resolution shall be submitted to the Commission
Proper for its consideration, after evaluation and recommendation of
the PLO, LSS.
 
10. The PLO Director shall submit to the Commission Proper, through the
General Counsel and Assistant Commissioner, LSS, a monthly report
of all approved/granted requests for installment payment, pursuant to
this Resolution.
 
BE IT RESOLVED FURTHER that this Resolution shall take effect
immediately upon publication in two newspapers of general circulation.
 
Approved this 3rd day of November 2017 at Quezon City.
 
 
 
(SGD.) MICHAEL G. AGUINALDO
Chairperson
 
 
 
 (SGD.) JOSE A. FABIA (SGD.) ISABEL D. AGITO
Commissioner Commissioner