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MEMORANDUM No

Date

TO All Cluster/Regional Directors, Supervising Auditors, Regional

Supervising Auditors, Audit Team Leaders, OIC-Audit Team

Leaders, Audit Team Members and All Others Concerned

SUBJECT Amendments to the Guidelines

on

the payment of cellular phone

card allowance to Audit Team Leaders/Officer-in-Charge Audit

Team Leaders and Audit Team Members assigned in the National

Capital Region and Regional Offices

To facilitate the payment of cellular phone card allowance to Audit Team

Leaders ATLs)/Officer-in-Charge Audit Team Leaders OIC-ATLs) and Audit Team

Members ATMs) in the National Capital Region

and

Regional Offices, the following

amendments to COA Memorandum No 2014-007 dated 28 May 2014 shall be taken

into consideration:

1

Payment of said allowance shall be made quarterly thru the bank to be

credited to the individual ATM payroll account on the

15

1

h

day of the second

month following the quarter.

2

Duly accomplished payrolls coming from the audit groups/teams shall be

forwarded directly by the Clusters concerned to the Transaction Processing

and Billing Services, Accounting Office, Planning, Finance and Management

Sector or Regional Administration, Training and Finance SJ{rvic as an

exception to Item 5 of COA Memorandum No 2014-007.

a. Each audit groups/teams shall submit the payrolls on or bef e the 10

1

h day

of the month following the end of the quarter to be supported

by

the

following documents:

i. Certified copies of duly approved Monthly Report of Absences and

Undertimes MRAU);

ii. Certification of the claimant that the amount was spent for the

purpose same duly noted by their respective Supervising Auditor

SA)/Regional Supervising Auditor RSA);

iii. Obligation Request ObR) duly approved by the Cluster Director or

RSA/SA; and

iv Certification from the

SNRS

that the concerned ATLIOIC-ATL and

ATM did not claim/avail of cellphone card allowance, cellcard or any

mobile plan from the audited agency.

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3

Claims received after the

1oth

day

o

the month shall

be

included

in

the next

quarter s payroll period.

The foregoing amendments shall take effect

in

January 2015. All provisions of

COA Memorandum No. 2014-007 that are inconsistent herewith are hereby amended

and modified accordingly.

For guidance and strict compliance.

MA. GRA IDO TAN

C h ~ f r p r ~ o n

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