COA releases Report on the Salaries and Allowances (Gross of Tax) of high-ranking government officials

Published: 2 August 2023


The Commission on Audit (COA) released the CY 2022 Report on the Salaries and Allowances (ROSA) received by Principal Officers and Members of Governing Boards of Government Corporations (GCs) and their Subsidiaries and by the Secretaries, Undersecretaries and Assistant Secretaries and other officials of equivalent rank of the National Government Agencies (NGAs) in accordance with the government’s continuing thrust to promote transparency and accountability in its transactions and operations.

COA, through its Corporate Government Audit Sector, compiles the ROSA submitted and certified by the accountants of the GCs and NGAs and verified by their respective COA Auditors, to effectively monitor emoluments paid to the high-ranking government officials holding multiple positions in various government agencies in compliance with COA Memorandum No. 92-780, dated 21 September 1992, as amended by COA Memoranda Nos. 2010-012, 2012-005 and 2016- 011 dated 6 April 2010, 20 April 2012 and 4 April 2016, respectively. The ROSA is submitted to the Office of the President and Congress.

The ROSA also summarizes the total amount of emoluments and benefits received by these officials from all the different government agencies/ instrumentalities where they served and/or are affiliated. All the compensation data summarized are presented at gross of tax.

The Commission, however, does not render an audit opinion on the ROSA either partly or as a whole. The items of expenditures are still subject to detailed audit and examination by the auditors concerned and the results of such examination may form part of the Annual Audit Report on the respective government agency. #

To view the Reports on the Salaries and Allowances, you may visit: