COMMISSION ON AUDIT CIRCULAR NO.

77-66 November 24, 1977

TO : All Heads of Departments; Chiefs of Bureaus and offices of the National

Government; Department, Bureau and Unit Auditors; and all Others Concerned.

SUBJECT : Grant of Clothing Allowance to National Government Employees

For the information and guidance of all concerned, the full text of a letter, dated
September 12, 1977 of the Commissioner of the Budget, on the above subject matter, is
hereunder quoted, as follows:

"Republika Ng Pilipinas
KOMISYON SA GUGULING PAMPAMAHALAAN
Budget Commission
Malacanang, Manila

September 12, 1977

The Hon. Francisco S. Tantuico, Jr.

Chairman, Commission on Audit
Don Mariano Marcos Avenue
Quezon City

It has been brought to the attention of this Office that some government
agencies have been giving clothing allowances to their male employees without
legal authority.

The authority to grant clothing allowance to national government

employees covers female employees only. Memorandum Circular No. 658 which
was issued on August 23, 1973, required the wearing of uniforms by lady
employees in the service of the national government effective September 16,
1973. On the other hand, no statutory provision grants clothing allowance to
male employees in the national government.

A study made by the office of Compensation and Position Classification

revealed that if clothing allowance were to be granted to all male employees in
the government, the cost involved would be P19 million, aside from the
appropriation for clothing allowance for male employees which are explicitly
provided in agency budgets.

In view thereof, the assistance of the Commission on Audit is respectfully

requested in reminding agencies that uniform allowances are strictly limited to
female employees until authorization is made for male employees to enjoy the
same benefit.
 Very truly yours,

(Sgd) JAIME C. LAYA

Acting Commissioner of the Budget"

All concerned are hereby reminded that uniform allowances are strictly limited to female
employees until authorization is made for male employees to enjoy the same benefit.

(SGD.) FRANCISCO S. TANTUICO, JR., Acting Chairman