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COMMISSION ON AUDIT MEMORANDUM NO. 95-052 January 13, 1995


TO      :  All Assistant Commissioners, Directors/Officers-In-Charge of COA Central and Regional Offices, Unit Heads and Others Concerned.

SUBJECT :   Payment of Honorarium to COA Officials and Employees for their participation or involvement in the audit of Foreign Assisted Projects.

It has been observed lately that officials and Employees involved in the audit of Foreign Assisted Projects (FAPs) have been requesting, and are being granted, authority to receive honorarium chargeable against the fund of the FAPs allocated for the purpose. In order to regulate the payment of such honoraria, effective immediately, the following rules are hereby prescribed:

  1. An official or employee shall be allowed to receive honorarium from only one project even though he participates in the audit of several Special and/or Foreign Assisted Projects in amounts not exceeding the rates prescribed under National Compensation Circular No.53, dated June 21, 1988.

  2. The official or employee shall not collect overtime pay on account of his participation in the same project/s;

  3. All honoraria shall first be remitted by the paying office to the Commission on Audit before said amount could be paid to the recipient in accordance with COA Memorandum No. 88-537 dated February 23, 1988.

  4. Request for authority to receive the honorarium in question shall indicate the names and ranks of the concerned officials or employees, as well as the honorarium proposed for each of them. If such request is approved, the authority shall only be in favor of the officials or employees so named and shall not extend to any other official or employee who might be subsequently performing the same audit task by reason of promotion reshuffling or any other cause; and

  5. In view of the nature of their positions and duties, effective January 1, 1995 Assistant Commissioners, Directors IV and Officers-in-charge of Central and Regional Offices may not be entitled to honoraria for having supervised or for supervising the audit of the FAPs.

    Strict compliance herewith is enjoined.

    This memorandum supersedes or amends all other issuance inconsistent herewith.

    (SGD.) CELSO D. GA—GAN, Chairman