As per COA Circular 2018-001, salaries and other personnel benefits are the main sources of income of government officials and employees. At present, there are several money claims filed before this Commission involving small amounts relative to prior years’ unpaid authorized personnel benefits of government officials and employees. These benefits were not paid due to the following reasons: late submission of the complete supporting documents because the employee-payee was on leave; the removal of employee-payee from the payroll since he/she has no sufficient remaining leave balance; and failure of the budget/accounting office to obligate the allotment in the respective registries for those personnel benefits. Thus, these are treated as unbooked obligations by their respective agencies and offices.
To facilitate payment of these prior years’ unpaid authorized personnel benefits, COA, in line with its power under Section 2(2), Article IX-D of the 1987 Philippine Constitution, hereby adopts the guidelines to avoid delay in the payment of prior years’ unpaid authorized personnel benefits.