COA ISSUANCES

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
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:
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
latters attention.
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.
 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)
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.
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.
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.
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.
 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
Commissions authority to impose
reasonable regulations on the manner in
which access to information may be
allowed to prevent damage or loss of
documents/records/reports/decisions and
other information.
2.0 Scope
This guidelines shall cover requests for
documents/records/reports/decisions and
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 Managements 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 Managements
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 officials/employees
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 latters 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
documents/records/reports/decisions or other
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
documents/records/reports/decisions or
other 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
documents/records/reports/decisions or
other 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. Drivers License
e. Student ID
f. IBP ID
g. Voters 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

documents/records/reports/decisions or other
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.
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
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.
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.
III. Allowances and Benefits Generally
Applicable to Agencies which are Covered
by Republic Act No. 6758, The Salary
Standardization Law (SSL).
 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
 Allowance/Benefit Legal Basis
Extraordinary and Sec 23, General Provisions,
Miscellaneous Expenses 2012 and 2013 GAAs and
(EME) corresponding Section of
subsequent years GAAs 2013 GAAs and in the
Productivity Incentive DBM National
Benefit (PIB) Compensation Circular
(NCC) Circular No. 73
dated Dec 27, 1994; DBM
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,
Amount/Rate
As indicated in Sec
23, General
Provisions, 2012 and
applicable provisions
of subsequent years
GAAs
P2,500.00 or P2,000.00
depending on the
performance rating of
the employee
 Allowance/Benefit Legal Basis
Uniform/Clothing Sec 40 General Provisions,
Allowance 2012 and 2013 GAAs and
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
(LCA) of the Civil Service
Commission (CSC); DBM
Department Order No. 92-10
dated October 1, 1992; CSC
Memorandum Circular No. 6,
s. 2002
Amount/Rate
P5,000.00 per year;
may vary
10th year- P5,000.00
15th year- P3,000.00
20th year- P3,500.00
25th year- P4,000.00
30th year- P5,000.00
35th year- P7,500.00
40th year- P10,000.00
 Allowance/Benefit Legal Basis Amount/Rate
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
 Allowance/Benefit Legal Basis Amount/Rate
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;
Allowance/Benefit Legal Basis Amount/Rate
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
 Allowance/Benefit
Magna Carta Benefits for R.A. No. 8439 and its
Science and Technology IRR
Personnel
Legal Basis Amount/Rate
Share in Royalties 60%-
40% basis in favor of the
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
 Allowance/Benefit Legal Basis Amount/Rate
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;
 Allowance/Benefit Legal Basis Amount/Rate
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
Allowance/Benefit Legal Basis Amount/Rate
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
 Allowance/Benefit Legal Basis Amount/Rate
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
 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.
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:
 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.
 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.
 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.
 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.
 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.
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.