COAble or Not: Payment of Salaries of Contract of Service (COS) workers pending approval of Contracts

Accounting 101 COAble Government Auditing

COAble or not?

Good day, I would like to ask whether a situation wherein payment for salary of personnel (in a Contract of Service basis) who have rendered service during the months where their contracts are still pending (for processing and finalization) is COAble?

Apparently, some govt agencies with cases like that were allowed to pay the salaries of those personnel during the period where their contracts are still on the process of finalization (review by agency/ dept. officials, routing for signatories etc.). Will there be violation of any COA circular/s if the contracts will be adjusted to reflect the commencement date in order for the personnel to be paid accordingly? Thank you in adv.

Also, kudos to your group. I enjoy reading articles from your web page and fb page as I learn wide array of concepts and gain knowledge re: govt. financial / fund matters.

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