What is the policy of COA on unbooked obligations/money claims?

Q: Good morning po. Meron bo bang separate rule for trust fund and internally-generated fund na yung 2019 expenses di na pwdeng i-claim sa 2020? Di kasi narecord as AP at sabi daw ay kailangan i-request sa COA. Meron po bang way na ma-claim or mapa-reimburse? Salamat po.

Responses to this question:

[If unclaimed personnel benefits] There is no need to request to COA. All you just need is to prepare a Report of the Unpaid Authorized Prior Year Personnel Benefits. Kindly refer to COA Circular 2018-001 dated February 1, 2008.
Leo Adobas Alvarez Omamalin

[Read: What should you do if you have unbooked obligations under MOOE?]