No honorarium, bonuses from LGU, other agencies – COA

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Monday, September 26, 2011

THE Commission on Audit (COA) is reminding its auditors against receipt of honorarium, allowance, bonus or other emoluments as a form of fringe benefit or additional compensation from any government agency or local government unit to preserve the independence and integrity of the Commission.

The reminder was contained in Circular 2011-001 furnished Sun.Star Sunday, stating that the prohibition is provided for under Republic Act 6758, which stated that “COA, its officials and employees are prohibited from receiving salaries, honoraria, bonuses, allowances or other emoluments from any government entity, LGU and government-owned and controlled corporations, and government institutions."

Exempted are those who are detailed in other government offices who are performing work no longer of the COA but of the offices to which they are detailed.


The Circular also does not cover the honoraria granted to COA officials and employees who act as resource persons, lecturers/facilitators, coordinators, training program/materials designers and other involvements in training-related activities of the COA's auditees.

It also took note of provisions in Presidential Decree 1445 or the Government Auditing Code of the Philippines, which states that auditees could provide the audit groups/teams with necessary support in performing audit functions such as adequate office space, storeroom for vouchers and documents, facilities, conference and training expenses including those organized and offered by relevant professional organizations as well as travel and transportation expenses as are needed for audit activities, trainings, consultations and conferences, among others.

“Any private person or public official/employee who becomes aware of the commission of any of the prohibited acts or of the receipt by an audit group/team or its supervising auditor/audit team leader, any of its members or of any individual providing augmentation or support service to the audit team, of support from the auditee which are not among those enumerated, is encouraged to bring it to the attention of the COA through a formal complaint,” said COA chair Maria Gracia Pulido-Tan.

Anonymous complaint may also be entertained provided that there is obvious truth or merit to the allegations contained therein, she added.

Published in the Sun.Star Bacolod newspaper on September 27, 2011.


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