Republic of the Philippines COMMISSION ON AUDIT Commonicealth Auemne, Quezon City, Philippines DITA pupite DIVISsLON RCE LY ED No. : 2017-024 | Ea Date: HOV 217 Subject: 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 WHEREAS, COA Resolution No, 2015-031 dated August 20, 2015 Provides uniform policy on the setilement of audit disallowances on salaries, Personnel benefits, allowances, and emoluments by persons liable by authorizing installment payments ranging from three months to a maximum of 24 months, WHEREAS, in the course of implementing the policy on installment Payment for over a year, there are various requests to extend beyond 24 months the installment payment schedule due to its financial impact on the take-home pay of the persons liable; WHEREAS, there are also other :natters pertaining to the implementation of the policy on installment payment that need further clarification for the Suidance of all concerned COA officials and those of the goverament agencies; NOW, THEREFORE, the Commission Proper RESOLVES, as it does hereby RESOLVE, to amend and clarify certain provisions of COA Resolution No. 2015-031 dated August 20, 2015, as follows: 1. Only disallowed salaries, personnel benefits, allowances, or emoluments classified under the expenditure item of Personal Services shali be allowed to be settled by ins under the following schedule: Monthly Installment Payments (3) | Above P1,000,00 up to P10,000.00 2 Above 710,000.00 up to 20,000.00 | Twelve (13) | Above 220,000.00 up to 840,000.00 __| Eighteen (18) =] Above P40,000.00 up to P60,000.00 | Twenty-four G4) | Above P60,060.00 up to B10U,000.00 | Thirty-six (36)‘The monthly instaliment payment shall be deducted from the Payroll salary, subject to the minimum take-home pay Tequirement under the General Appropriations Act, other payrolls for allowances or benefits, or any amount due the Persons liable. Any deficiency in the monthly installment payment shall be paid directly 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 directly by the persons liable to settle their liabilities, For audit disallowances involving several persons liable, 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 to the request. Only those persons liable with written authority shall be allowed to settle their liability in installment, All settlements of liabilities, whether in full or by installment, shall be paid in cash to the Cashier/Treasurer of the concerned 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 Item | hereof and in no case beyond the term of the official concerned. Should they be separated from the service 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 employees who shall be separated from the service for whatever cleared from money and property actountabil : heads or their authorized reesei and shail 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 Onder of Execution, their liability should be paid in full to the agency cashier. Ci, ra8. Alll requests for installment payrnent shall be submitted to and reviewed by the Prosecution and Litigation Office (LO), Legal Services Sector (LSS), through the concerned Auditors and Cluster/Regional Directors, with appropriate comment, recommendation, proposed installment schedule, and supporting documents. Upon due evaluation, the PLO Director shall approve/grant the request for installment payment strictly in accordance with the schedule Provided hereunder, which shall be effective immediately upon receipt thereof. Any deficient request shall be retumed immediately to the requesting party, through the concerned Auditors and Cluster/Regional Directors, % Requests for installment payment covering cases which are not pevared by this Resolution shall be submited to the Commission Proper for its consideration, after evaluation nod recommendation of the PLO, LSS. 10. The PLO Director shall submit to the Commission Proper, through the General Counsel and Assistant Commissioner, LSS, & monthly report of all approved/granted requests for installment Payment, pursuant to this Resolution, BE IT RESOLVED FURTHER that this Resolution shall take effect immediately upon publication in two newspapers of general circulation. Approved this 3id day of November 2017 at Quezon City. Bcc oon est . AGUINALDO ChairpersonRepu o the Phipgines COMMISSION ON AUDIT Commonweetth Avene, Quezon ily ADMINISTRATION SECTOR RECORDS MANAGEMENT SERVICES Reference Number “ADM-RMS-2017-11-004169 ahs "idan iaes ROUTING SLIP [Subject 1 [Sender : CLARENCE C. GALIGO (ADM-RMS) Report on requests for athorty to sete diellowances through Installrrent acted upon by the Prosecution and Ligation Offs, Legal —_ Services Sector pursuant 'o COA Resolution No. 2018-081 Gated CHOINTELUIGENGE AND CONFOENTIALFUND | August 20, 2018 forthe month of Seolonton sais chopRouscT : ‘CHO-PUBLIC INFORMATION OF Fic QGLOFFICE OF THE COMMISSIONER JOSE A. ABA. (QGRSFPICE OF THE COMMISSIONER ISABEL D. LCRASSSS.OFFIOF OF THE COMMISSION SECRETA Remarks / Instructions / Actions For your information, please LTTE ORES FH ‘DATE: ee DOCUMENT epor on ast: tr suthoty fo soe dislewences tweugh Istlkrant ocd fa per byn Hower an gaton Ses ep om -_ SOx Rowson Ne. a01SE34 died mag oe Si SENDER : ion *ADM-RMS-2017-11-004169 CLARENCE C, GALIGO (ADM-RMS) ALCOA OMa2, chotecuTive starr ‘GHOINTELUIGENGS ANS CONFIDENTIAL FUND AUT unt, GHOINTERNAL Arras orice, SBME Morro 5 SONAL ALOFT a Revanions orrice SHOPROJECT MANACEMENT oFrice, GHoeURLIC NFonMarioN cerice. 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