COA Decision 2007-001 DOT Trust Liability Account Funds Performance Allowance, Incentive Allowance, Food Subsidy Year-End

-End Anniversary Allowance, Medical Allowance, Honoraria Financial Assistance Advances Does not clearly provide for a definite return of investment Rentals as advance payment, prohibited Not yet been approved by the President and MOA had not been submitted to COA for evaluation pursuant to COA Circular No. 89-299A, Sec. 4.1.1 Straight Lease Agreement Gift Certificates Obligations certified to accounts payable in violation of Section 36, PD 1445 Post incentives Cost of travel rental Section 18, GAA 1993, in the use of savings priority should be grant of benefits Section 46, PD 807, additional or double compensation, present, emolument, office or title from foreign state The grant of year-end bonus, medical allowance must be authorized by law, violation of additional, double compensation Honoraria in violation of Section 5.2 of Compensation Policy Guideline No. 80-4 dated August 7, 1980, akin or related to their functions in their mother agencies. Straight lease agreement in violation of COA Circular 89-299A Gift certificate is similar to a cash item due to its money value, need for proper accounting and supporting documents, COA Decision 2003-030, disallowance on the payment of gift check for lack of appropriation law and statutory authority and for violation of the SS Law PARTIALLY DENIED. COA DECISION NO. 2007-002 Appeal of Asian Construction and Developemt Corporation denying appellants request for the setting aside of COA Office Order No. Philippine Centennial Expo Corp, MOA with BCDA, CDC, GLOBAL Section 29, PD 1445 Whether COA has audit jurisdiction over EXPOCORP AND FCCC. o Memo Order No. 266 November 28, 1989 o Feliciano vs. COA jan 14, 2004 o Salvador Laurel vs. Hon. Aniano Desierto o RA 6713 o DENIED COA DECISION NO. 2007-003 Adm. Case No. 2005-001 for Grave Misconduct and Insubordination COA Memo No. 88-537 Feb. 23, 1988 , all additional compensation shall first be remitted by the paying office to the COA Central /Regional Offices before said amount could be paid to the recipient thereof. DENIED

COA DECISION NO. 2007-004 For Habitual Tardiness and Absenteeism Section 53 of the Amended Rule XVI of the Omnibus Civil Service Rules implementing Book V of the Revised Administrative Code of 1997, as adopted by the CSC in its Resolution No. 983142. (Application for sick leave) CSC Resolution No. 98-981395 as implemented under CSC Memorandum Circular No. 23, s. 1998 and circularized under COA Memo No. 98-019 dated July 15, 1998. (number of tardiness in a month) Defense: personal and medical problems GUILTY ABSENTEEISM BUT NOT HABITUAL TARDINESS. FINE ONE MONTH SALARY. COA DECISION NO. 2007-005 Violation of Sec. 305 (a), 325 (a), RA 7160, and DBM Budget Circular No. 2002-4 (appropriation) (PS Limitation) (entitlement to cash gift)