COA Reso No. 2015-031 On Installment of Refund

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
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:
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
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.
August 20, 2015
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)
August 20, 2015
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.
August 20, 2015
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.
August 20, 2015
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.
August 20, 2015
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 Commission’s
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/
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;
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 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 Reports
b. Decisions and Resolutions of the CP
c. Resolutions
d. Circulars
e. Memoranda
 Should authentication of downloaded
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
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
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. Driver’s License
e. Student ID
f. IBP ID
g. Voter’s 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 documents/records/reports/decisions or
other 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
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

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
30, 2013
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.
30, 2013
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.
30, 2013
III. Allowances and Benefits Generally
Applicable to Agencies which are Covered by
Republic Act No. 6758, The Salary Standardization
Law (SSL).
30, 2013
Allowance/Benefit Legal Basis Amount/Rate
Personnel Economic Sec. 39, General Provisions, P2,000 per month
Relief 2012 and 2013 GAAs and
Allowance (PERA) corresponding years’ GAAs
Representation Sec. 45, General provisions, As indicated in Sec
Allowance and 2012 and 2013 GAAs and 45, General
Transportation corresponding Section of Provisions, 2012
Allowance (RATA) subsequent years’ GAAs and 2013 GAAs
and in the
subsequent years’
GAAs; Rates for
Officials of LGUs as
provided in LBC
No. 84 dated April
13, 2007
COA Circular No. 2013-003 dated
January 30, 2013
Extraordinary and Sec 23, General Provisions, As indicated in Sec
Miscellaneous Expenses 2012 and 2013 GAAs and 23, General
(EME) corresponding Section of Provisions, 2012 and
subsequent years’ GAAs 2013 GAAs and in the
applicable provisions
of subsequent years’
GAAs
Productivity Incentive DBM National P2,500.00 or P2,000.00
Benefit (PIB) Compensation Circular depending on the
(NCC) Circular No. 73 performance rating of
dated Dec 27, 1994; DBM the employee
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,
January 30, 2013
Uniform/Clothing Sec 40 General Provisions, P5,000.00 per year;
Allowance 2012 and 2013 GAAs and may vary
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 Rules 10th year- P5,000.00
(LCA) of the Civil Service 15th year- P3,000.00
Commission (CSC); DBM 20th year- P3,500.00
Department Order No. 92-10 25th year- P4,000.00
dated October 1, 1992; CSC 30th year- P5,000.00
Memorandum Circular No. 6, 35th year- P7,500.00
s. 2002 40th year- P10,000.00
January 30, 2013
Travelling Allowance for Executive Order (E.O.) Nos.
Domestic Travels 248 and 248-A, s. 1995, as
amended by E.O. 298, s. 2004
Travelling Allowance for Executive Order (E.O.) Nos.
Foreign Travels 248 and 248-A, s. 1995, as
amended by E.O. 298, s. 2004
Costume or Uniform and Sec 25, General Provisions, P1,500 per employee-
Other Expenses related 2012 and 2013 GAAs and participant per year
to Cultural and Athletic corresponding Section of
Activities subsequent years’ GAAs
January 30, 2013
Magna Carta Benefits for R.A. No. 7305 and its Hazard Allowance- 25%
Public Health Workers Revised Implementing of the monthly basis
Rules and Regulations salary of Salary Grade
(IRR) (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;
January 30, 2013
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
January 30, 2013
Magna Carta Benefits for R.A. No. 8439 and its Share in Royalties 60%-
Science and Technology IRR 40% basis in favor of the
Personnel 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
P150.00/day
January 30, 2013
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) per
2013 GAAs and appearance or
applicable provision of attendance of hearing,
subsequent years’ GAAs but not exceeding
P4,000.00 (2012 GAA;
January 30, 2013
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 of P600.00
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 of computed based on the
subsequent years’ GAAs guidelines in DBM BC
No. 2007-2 dated
October 7, 2007
January 30, 2013
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
January 30, 2013
Mid-Year and Year-End R.A. 6686, as amended One month basic salary
Bonus and Cash Gift by R.A. No. 8441 and additional cash gift
og P5,000.00
Collective Negotiation Administrative Order Variable depending on
Agreement (CNA) No. 135 dated December savings generated by
27, 2005; Section 3(b), reason of cost-saving
Public Sector Labor- measures introduced by
Management Council the CNA
(PSLMC) Resolution No.
4, s. 2002
January 30, 2013
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.
30, 2013
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:
30, 2013
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.
30, 2013
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.
30, 2013
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.
30, 2013
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.
30, 2013
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.
30, 2013
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.

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COA ISSUANCES

COA Circular 2015-006 dated August 20,

other information in the custody of the COA or

b. The Cashier/Treasury of the auditees for

For ex-officio chairs, vice-

All COA Auditors are directed to disallow in

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