coa m2014 013 cellcard
TRANSCRIPT
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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
.\