COMMISSION ON AUDIT CIRCULAR NO.

86-248-A March 17, 1986

TO : All Heads of Ministries, Bureaus & Offices of the National Government;

Government-owned or controlled Corporations including their subsidiaries and
self-governing boards/agencies/commissions; Local Government Units; COA
Managers/General Counsel; COA Regional Directors, Heads of Auditing Units,
National, Local and Corporate, Provincial, City and Municipal Treasurers,
Accountable Officers and All Others Concerned.

SUBJECT : Clarification of COA Circular No. 86-248 so as to Include the Duly Designated
Liaison Officer of Every Government Office or Agency Authorized to Receive the
Salaries, Allowances or Other Emoluments Due the Government Official or
Employee.

In order not to cause undue prejudice to employees, the nature of the work of which
requires them to be on field assignments most of the time and in view of the numerous requests
for exemption from the coverage of COA Circular No. 85-248 dated December 18, 1985 which
prohibits the payment of salary, allowances and other emoluments of government official or
employee to any person other than the employee concerned, the 4th paragraph of subject
circular is hereby amended to read as follows:

"Accordingly, it is hereby directed that cashiers, disbursing officers or

other officials entrusted with the task of paying the salary or any money due the
government official or employee or issuing the treasury warrant/check covering
the amount, shall pay the same directly to such official or employee except when
authority to collect the salary or any money due him/her has been given to
another person under a power of attorney or other forms of authority and the
person so authorized is an immediate member of the family of the official or
employee concerned or is the liaison officer duly designated by the Chief or Head
of unit, office or agency". (emphasis supplied)

Strict compliance is hereby enjoined.

FOR THE COMMISSION:

(SGD.) TEOFISTO T. GUINGONA, JR., Chairman