- . . -· / ~ p u l i r nf fq e Jqilippin-es COMMISSION ON UDIT @:nmmnnfu ealtq \itrnu-e, (@unnn @:HlJ qilippi MEMORANDUM No Date TO All Cluster/Regional Directors, Supervising Auditors, Regio nal Supervising Auditors, Audi t Team Leaders , OIC-Audit Tea m Leaders, Audit Team Members and All Others Concerned SUBJECT Amendments to the Guidelines on the payment of cellular pho ne 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)/Of ficer-i n-Charge Audi t 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 audi t groups/teams shal l submit the p ayrolls o n or bef e the 1 0 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 Audit or 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.