Date

12/18/14

Memo No.

10/21/14

2014-001

09/15/14
09/09/14

No. 2014010

09/09/14

No.30-2014

09/04/14

No.06-2014

08/05/14

No.30-2014

08/18/14

2014-008

08/04/14

Office of the
Cluster
Director,
Cluster 4
From: Luzvi
Pangan
Chatto

07/14/14

07/03/14
02/17/14

07/14/14
02/17/14

05/22/14
05/15/14

05/22/14

Guidelines to implement COA Resolution no. 2013-030

dated December 23,2013 increasing the rate of travel
allowance for local travels
Prescribing the uniform guidelines and procedures in the
remittance of all taxes withheld by national Government
Agencies (NGAs) to the Bureau on Internal Revenue (BIR)
through the use of electric Remittance Advice (eTRA)
system
Policy on the Computation of Salaries of Employees on
leave Without Pay
Prescribing the uniform guidelines and procedures in the
Remittance of all Taxes Withheld by National Government
Agencies (NGAs) to the bureau of Internal Revenue (BIR)
Through the use of Electric Tax Remittance Advice (eTRA)
System.
Guidelines on the Implementation of the Unified/
Integrated Audit Strategy.
Instructions on the CY audit GOCCs including their
Subsidiaries and the Preparation and Submission of the
Annual Audit Report (AAR)
Audit of Disbursement Acceleration Program ( DAP)

Audit of Disbursement Acceleration Program

Submission of Inventory/Schedule of Disbursement
Acceleration Program (DAP) releases to all Local
Government Units (LGUs) for calendar Year 2011,2012
and 2013
Audit of the Acceleration Program (DAP)

07/03/14

03/26/14

2014 MEMORANDUMS
Subject
Inclusion of all qualified applicants for promotion in the
Ranking List
Guidelines on the preparation, consolidation and
transitional of annual/year-end audit reports, including
audit reports on the Unified/Integrated Audit Approach of
programs, Projects, and Activities (PPAs) jointly/
commonly implemented by various agencies and audited
by regular audit teams.
Centralization of the COA Payroll effective January 2015

No.2014040

Audit of the Acceleration Program (DAP)

Submission of the Inventory/Schedule of Disbursement
Acceleration Program (DAP) releases to all Local
Government Units (LGUs) for Calendar Year 2011,2012
and 2013
Proposed Memorandum on the Guidelines on the
Implementation of the Unified/Integrated Audit
Proposed Memorandum on the Guidelines on the
Implementation of the Unified/Integrated Audit
Guidelines on the implementation of the
Unified/Integrated Audit
Proposed Memorandum on the Guidelines on the
Implementation of the Unified/Integrated Audit

05/15/14

09/01/14

2011-017

11/16/2009

2009-084

Proposed Memorandum on the Guidelines on the

Implementation of the Unified/Integrated Audit
Guidelines on the implementation of the
Unified/Integrated Audit
Guidelines on the Submission ,Processing and Publication
of Reports/ Documents in the COA Website
Implementation of Corrective Measures to
Issues/Problems and Concerns in the Preparation and
Submission of Various Annual CGS report
Revised Rules and Guidelines on Travels, Attendance and
Leaves
Enforcement of COA Disallowances and Changes

Memo No.

2015 Memorandums
Subject

03/26/14
05/08/14

No.2014040
No. 2014006

01/09/14

Date

04/13/2015

04/13/2015

03/31/2015
03/27/2015
03/23/2015
03/03/2015
02/26/2015
02/09/2015
02/03/2015

2015-006

02/03/2015

2015-002

01/30/2015

2015-001

01/22/2015
01/05/2015

Request for nominees for seminars on Internal Control

Structure (ICS), Cash Examination (CE) and Value for
Money (VFM) for prospective trainers at the Professional
Development Center
Request for the availability of COA-CAR personnel to act
as Resource Persons (RPs) during the conduct of the
seminar on Cash Examination for Prospective Trainers
Increase in COA Central Offices Dormitory Room Rates
Sportsfest Guidelines for the 2015 COA Week Celebration
Sportsfest Guidelines for the 2015 COA Week Celebration
on May 4 to 8, 2015
Grant of Productivity Incentive Benefit (PIB) for CY 2014
Program of Activities for the 2015 National Womens
Month Celebration in COA
Conduct of a Focus Group Discussion (FGD) to determine
2015 Priority Training Programs for your personnel
Designation of the Officer-in-Charge of the Commission
on Audit pending the appointment of a Permanent
Chairperson by the President of the Philippines with the
consent of the Commission on Appointments
Signing Authority of COA Officials on Travels ,Attendance,
Trainings, Personal Movement and Financial Matters
Guidelines on the Delineation of Authority and
Responsibility in the Conduct of Fraud Audit and
Reporting Thereof
Guidelines on the Centralization of COA Payroll effective
January 2015
Payment of the productivity Enhancement Incentive (PEI)
for FY 2014