COMMIBaION ON AUDITICAR -- Republic of the Philippines ADMINISTRATIVE DIVISION COMMISSION ON AUDIT CEIVED ‘Commonwealth Avenue, Quezon City, Philippines 2%* Dates 1210 | pte — pat LOCAL GOVERNMENT SI Office of the Ass MEMORANDUM FOR ALL REGIONAL DIRECTORS ‘This Commission SUBJECT ‘Amendment of COA Resolution No. 2015-031 dated August 20, 2015 on the Policy on Settlement of Audit Disallowanees, con Salaries and Other Personnel Benefits by Persons Liable DATI November 20, 2017 We furnish you a vopy of COA Resolution No. 2017-02) dated November 3, 2017, duly signed by the Commission Proper, pertaining to the above-captioned subject For your information and reference in audit obndinperset RIZALINA Q. MUSIA Assistant CommissionerRepublic of the Hhilippines COMMISSION ON AUDIT Gommontrealth Averae, zou City, Philippines RESOLUTION WHEREAS, COA Resolution No. 201 No. Date: NOY 03 21 + Amendment of COA Resolution No. 2015-031 dated August 22, 2015 on the Policy on Settlement of Audit Disallowances on Salaries and Other Personnel Benefits by Persons Liable 03; dated August 20, 20: provides @ uniform policy on the settlement of audit disallowances on salaries, personnel benefits, allowances, and crwolum installment payraents ranging from thr s by persons liable by authorizing months (oa maximum of 24 months; WHEREAS, in the course of ‘implementing the policy oa installment payment f installnc for over a year, ere ure Varions requests to extend beyond 24 months the payment schedule due to its financial impact on the take-home pay of ihe persons liable WHERE! there are also other shatters pertaining io the implementation of the poticy on instaliment payment that need further clarification for the guidance of all concemed COA officials and those of the government agencies NOW, THEREFORE, the Commission Proper Rt SOLVES, as it does hereby RESOLVE, to amend and clarify certain provisions, of COA Resolution No. 2015-031 dated Aupust 20, 2015, as follows: Only disallowed salaries. personnel benefit, allowances, or noluments classified under the expenditure item of Personal Services shal! be allowed to be settled by installment payment under the following sehedu! ~ Blaximusn Nun Monthly tnscatlan Payments ee) ie 60,060.00 1p to F100,000.00 ‘Abeve P100,000.00 up to 150,00 orty-cight (48) [Above B150,00.00 T Sisty 160)The monthly installment payment shall be deducted from the payroll salary, subject to the minimum take-home pay requirement under the General Appropristions Act, other payrolls for allowances or benefits, or any amount due the persons liable. Any deficieney in the monthly installment payment shall be paid direcily by the persons liable to the agency cashier within five days after the due date of the installment payment. Requests for installment payment may be made direetly by the persons liable to settle their liabilities. For audit disallowances involving several persons finble, the head of agency or its authorized official may request installment payment in their behalf, provided that a written authority is issued by the persons liable and attached t the request. Only those persons liable with written authority shall be allowed lo settle their liability in installment All settiements of liabilities, whether in full or by instaliment, shall be paid in cash to the Cashier/Treasurer of the conceracd government agency where the audit disallowances were issued and the receivable accounts were recorded. In case of elective officials and those with fixed terms of office, the installment payment shall only be allowed in accordance with Jiem ! hereof and in no case beyond the term of the official concemed, Should they be separated from the serviee prior to the expiration of their term of office, the remaining balance of their liability shall be demandable in full and must be paid prior to the issuance of clearance from money and property accountabilities. Similarly, appointive officials and emplayees who shall be separated from the service for whatever reason shall not be cleared fiom money and property ack, rab by the agency heads or their authorized reece and shall not be issued the corresponding clearances unless their audit disallowances have been settled. For persons liable who are already separated from the service for whatever reason upon finality of the COA Decision or Notice of Disallowance, or upon issuance of Notice of Finality of Decision or COA Order of Execution, their liability should be paid in full lo the ageney cashier.8. All requests for installment payment shall be submitted to and reviewed by the Prosecut \d Litigation Office (PLO), Legal Servic ‘or (LSS), through the concerned Auditors und Cluster/Regional Directors, with appropriate comment, recommendation, proposed installment schedule, and supporting, documents. Upon due evaiuation, the PLO Director shall approve/grant the request for installment payment stricily in accordance with the schedule provided hereunder, which s shall be effective immediately upon receipt thereof. Any det request shall be returned immediately lo the requesting party, through the concerned Auditors and Cluster/Regional Directors. Requests for installment payment covering cases which are not covered by this Resolution shall be submitted to the Commission Proper for its consideration, after evaluation and recommendation of the PLO, LSS. 40. The PLO Director shall submit to the Commission Proper, through the General Counsel and Assistant Commissioner, LSS, 4 monthly report of all approved/granted requests for instailment payment, pursuant to this Resolution, BE iY RESOLVED FURTHER that this Resolution shall take effect immediately upon publication in two newspapers of general circulation, Approved this 3rd day of _Now. 2017 at Quezon City. (APMP ade oe ‘Chairperson lis aa ‘Commissioner vO