The Report on the Salaries and Allowances (ROSA) received by Principal Officers and Members of Governing Boards of Government-owned and/or Controlled Corporations (GOCCs) and their Subsidiaries and the Secretaries, Undersecretaries and Assistant Secretaries and other officials of equivalent rank of National Government Agencies (NGAs) is prepared by the Commission on Audit (COA) in accordance with the continuing thrust of the government on transparency of its transactions and operations.

The data presented in the ROSA were based on the information submitted by the field auditors of the GOCCs and NGAs which were verified against the agency books.  The COA does not render an opinion on the report as a whole.  The items of expenditures are still subject to detailed audit and examination by the field auditors concerned.

Differences in salaries and allowances received by the government officials are dependent on the nature and complexity of their respective agencies, including allowances for maintenance of overseas operations and security concerns as well as those holding multiple positions.

According to Chairperson Maria Gracia M. Pulido Tan, in Memorandum No. 2012-005 dated April 20, 2012, to facilitate monitoring, field auditors shall ensure in their verification of the data being submitted for the ROSA, the inclusion of the salaries, allowances and benefits such as: Basic Pay, Clothing/Uniform; 13^th month pay; PRAISE Incentives; Honoraria, Bonus/Cash Gift; Representation & Transportation Allowances; Per diems on board meetings attended; Productivity Incentives; Collective Negotiation Agreement Incentives; Subsistence/laundry/quarters allowance and all other allowances and benefits.

The ROSA is submitted to the Office of the President, and Congress pursuant to Commission on Audit Memorandum Order No. 92-780 dated 21 September 1992, as amended by COA Memoranda Nos. 2010-012 and 2012-005 dated 6 April 2010 and 20 April 2012 respectively.