15 Mar 2023
Top 6 COA Disallowances and Adverse Findings on Uniform and Clothing Allowance
Learn from the experience of our fellow government accountants on the disallowance and adverse audit findings issued to them by COA.
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14 Mar 2023
IS IT CASH? Guide on the authorized form of Uniform and Clothing Allowance
What are the authorized form of uniform and clothing allowance of government employees?
13 Mar 2023
Guidelines on the Grant of Uniform and Clothing Allowance to Newly-hired Government Employees
What are conditions on the grant of uniform and clothing allowance to newly-hired employees?
9 Mar 2023
Who audits the Commission on Audit (COA)?
Who audits COA? Is COA exempted from being audited?
9 Mar 2023
Can COA audit private entities?
The exclusive power of the Commission on Audit (COA) to audit government agencies is granted by the Philippine Constitution. But, have you ever thought if COA has the same authority to audit private institutions? If it has, on what extent? The Power of the COA The exclusive power of COA to audit is stated in Section 2, Article IX-D of the 1987 Philippine Constitution which states that: SECTION 2. (1) The Commission on Audit shall have the power, authority, and duty to examine, audit, and settle all accounts pertaining to the revenue and receipts of, and expenditures or uses of...
8 Feb 2023
How much is the uniform and clothing allowance of government employees for 2023?
Each qualified government employee is entitled to P6,000.00 of uniform and clothing allowance per year. Section 58 of the General Provisions of the Fiscal Year (FY) 2023 General Appropriations Act (GAA) provides that an amount not exceeding Six Thousand Pesos (P6,000) per annum is authorized for the payment of uniform and clothing allowance of each qualified government employee, subject to the guidelines, rules and regulations issued by the Department of Budget and Management (DBM). Section 58, General Provisions, FY 2023 GAA Post Views: 25,212
8 Feb 2023
FAQ – When is it allowed to release or pay the uniform and clothing allowance?
If we read the existing guidelines on uniform and clothing allowance, we cannot find any provision that prescribes the exact date to release the uniform and clothing allowance unlike other government employee benefits such as mid year bonus and year end bonus of which the same shall be paid not earlier than May 15 and November 15, respectively. However, we can find relevant information on this in other Circulars of the Department of Budget and Management (DBM). For instance, DBM Circular Letter No. 2016-9 (Submission of the Annual Budget Execution Plans), particularly Item No. 3.4 of Annex C, says: “In...
7 Feb 2023
IS IT ALLOWED: An employee who is not a CPA was designated as OIC-Accountant
Question: Hello po. I just want to ask po if a non-CPA is allowed to assume the role of Officer in Charge (OIC)-City Accountant and sign the financial statements (FS) of the City and Barangays? I know that a CPA has to go through a rigorous process, attend many seminars and acquire substantial experience before being able to sign FS. But, I know a city po who put a non-CPA as OIC while waiting for the retired City Accountant’s extension of office memo from CSC. Can someone please enlighten me on this? Best Possible Answer/s: An OIC should be of...
6 Feb 2023
What is an Appropriation?
An appropriation is authorization pursuant to laws or other legislative enactment directing the payment of goods and services out of government funds under specified conditions or for specified purposes. There are several types of appropriation, among these are the following: Automatic appropriation is one-time legislative authorization to provide funds for a specified purpose, for which the amount may or may not be fixed by law, and is made automatically available and set aside as needed. Since it is already covered by a separate law, it does not require periodic action by Congress, and need not be included in the legislation...