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Republic of the Philippines
Commonwealth Avenue, Quezon City, Philippines


NO. 2011-001


DATE: JULY 5, 2011

TO     :     All Heads of Departments, Bureaus, Offices, Agencies and Instrumentalities of the National Government; Heads of Local Government Units; Managing Heads of Government-Owned and/or Controlled Corporations and their Subsidiaries, COA Assistant Commissioners, COA Directors, COA Auditors, COA Technical Audit Specialists and all Others Concerned

SUBJECT      :      Reiteration of items constituting support to audit groups/teams and of the prohibition against receipt by personnel of the Commission On Audit of honorarium, allowance, bonus or other emoluments as a form of fringe benefit or additional compensation

1.0.     RATIONALE

In view of the lapse of more the three (3) decades since the promulgation of Presidential Decree No. 1445 (The Government Auditing Code of the Philippine) and of more than two (2) decades since the promulgation of Republic Act No. 6758 (The Compensation and Position Classification Act of 1989), to remind all those concerned of the relevant provisions of these laws as applicable to officials and employees of the Commission On Audit (COA), this Circular is being issued.
2.0.      COVERAGE
This Circular shall cover all officials and employee of the COA, whether holding office at the premises of auditees or at the offices of the COA. Exceptions are those who are detailed in other Government officers who are performing work no longer of the COA but of the Officers to which they are detailed. This Circular will not also cover honoraria granted to COA officials and employees who act as resource persons (as lecturers/facilitators, coordinators, training program/materials designers and other involvements in training-related activities) of the COA's auditees.
3.0.      GUIDEDANCE

3.1.      Support to Audit Groups/Teams

3.1.1.      As provided in Presidential Decree No. 1445 (The Government Auditing Code of the Philippines), relevant joint circulars with the Department of Budget and Management and issuances of the COA, auditees shall provide audit groups/ teams assigned to them to perform audit services; including COA personnel who will be assigned to augment and /or provide technical, legal, IT support to the audit group/team for specific durations, with the following: