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Top 10 Reasons Why You Keep on Receiving Audit Observation Memorandum from the Commission on Audit (COA)

You are spending government money without legal basis.

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Anniversary Bonus (AB)
Base Pay – Military and Uniformed Personnel (MUP)
Cash Allowance (Teachers)
Cash Gift (CG)
Collective Negotiation Agreement Incentive (CNAI)
Combat Duty Pay and Combat Incentive Pay
Communication Allowance/Expenses
Cultural and Athletic Activities
Daily Travel Expenses (DTE)
De Minimis Benefits
Education Allowance
Extraordinary and Miscellaneous Expenses (EME)
Free Quarters
Gratuity Pay (GP)
GSIS Benefits
GSIS Premium Contributions
Hazard Duty Pay
Hazard Pay for Public Social Welfare and Development Workers
Honoraria (Barangay)
Honoraria (Board of Directors)
Honoraria (Lecturers, Resource Persons, Coordinators and Facilitators)
Honoraria (Procurement)
Honoraria (Special Projects)
Job Order (JO) and Contract of Service (COS) Benefits
Longevity Pay
Loyalty Pay
Magna Carta Benefits – Public Health Workers
Magna Carta Benefits – Scientists, Engineers, Researchers and Other Science and Technology Personnel
Maternity Leave (ML)
Medical Allowance
Mid Year Bonus (MYB)
Monetization of Leave Credits
Night Shift Differential Pay
One Step Salary Grade Higher
Overtime Pay (OT)
Pag-IBIG Savings and Premium Contributions
Performance-Based Bonus (PBB)
Personnel Economic Relief Allowance (PERA)
PhilHealth Benefits
PhilHealth Premium Contributions
Productivity Enhancement Incentive (PEI)
Rehabilitation Leave (RL)
Registration Fee, Participation Fee, Training Fee
Rehabilitation Leave (RL)
Representation Allowance and Transportation Allowance (RATA)
Retirement Benefits of Personnel Devolved to LGUs
Rice Allowance
Salary and Salary Increase – Civilian Personnel
Service Recognition Incentive (SRI)
Sick Leave (SL)
Solo Parent Leave (SoPL)
Special Counsel Allowance
Special Emergency Leave (SEL)
Special Hardship Allowance
Special Privilege Leave (SPL)
Step Increment
Subsistence Allowance
Tax Exempt Benefits (No Tax)
Teachers’ Day Incentive
Terminal Leave Benefits (TLB)
Uniform or Clothing Allowance (UCA)
Vacation Leave (VL)
Wellness Leave
Year End Bonus (YEB)

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Full List of Govt. Employee Benefits
Benefits Calendar

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