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COM~/HSSION ON AUDIT
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RESOLUTION
No. : 2017-021
Date: NOV n 3 2011

Subject: Amendment of eOA 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, eOA Resolution. No. 2015-031 dated August 20, 2015


provides a uniform policy on the settlement 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;

'VHEREAS, there are also other matters pertaining to the implementation


of the policy on installment payment that need further clarification for the
guidance of all concerned eOA officials and those of the government agencies;

NOW, THEREFORE, the Commission Proper RESOLVES, as it does


hereby RESOLVE, to amend and clarify certain provisions of eOA Resolution
No. 2015-031 dated August 20,2015, as follows:
I:·
1. Only disallowed salaries, personnel benefits, allowances, or
emoluments classified under the expenditure item of Personal
Services shall be allowed to be settled by installment payment
under the following schedule:
I
Maximum Number of
Amount of DbrnHGwJi1ce Monthly Installment
'%'-1/ Payments
Not exceeding :p.l,OOO~)~ Three (3)
Above PI,OOO.OO up to PIO,OOO.OO Six (6)
I Above :PI 0,000.00 up to P20,00O.00 Twelve (12)
Above ¥20,000.00 up to P40,000.00 Eighteen (18)
Above MO,OOO.OO up to %0,000.00 Twenty-four (24)
Above P60,000.OO up to 12100,000.00 Thirty-six (36)
Above PI00,000.00 uE to P-150,OOO.00 Forty-eight (48)
I Above P150,000.00 . . Sixty (60)

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2. The monthly installment payment shall be deducted from the


payroll salary, subject to the minimum take-home pay
requirement 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.

3. 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.

4.· 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.

5. In case of elective officials and those with fixed terms of office,


the installment payment shall only be allowed in accordance
with Item 1 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.

6. Similarly, appointive officials and employees who shall be


separated from the service for whatever reason shall not be
cleared from. money ~nd property acc~ptabilities by the a~ency
heads or their authonzed represent~ S and shall not be issued
the corresponding clearances unless heir audit disallowances
have been settled.

7. 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 eOA Order of Execution, their liability should be paid in full
to the agency cashier.

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8. All requests for installment payment shall be submitted to and
reviewed by the Prosecution and Litigation Office (PLO), 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 returned immediately to the requesting party, through
the concerned Auditors and Cluster/Regional Directors.

9. Requests for installment payment covering cases which are not


covered by this Resolution shall be submitted to the Coinmission
Proper for its consideration, after evaluation and
recommendation of the PLO, LSS.

10. The PLO Director shall submit to the Commission Proper,


through the General Counsel and Assistant Commissioner, L88,
a 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 3~ day of N0verobtr 2017 at Quezon City.

~~

IIIIIII ,111.1\ II II MICHAEL G. AGUINALDO


Chairperson

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Con11J1i sioner Commissioner