1. SALARY

1.1 First Salary

Certified true copy of duly approved Appointment

Assignment/Re-Assignment order, if applicable

Certified copy of Oath of Office

Certificate of Assumption

Statement of Assets, Liabilities and Net Worth

Approved Daily Time Record (DTR)

Bureau of Internal Revenue (BIR) certificates

a. BIR Form 1905

b. BIR Form 2316, if with previous employment within the year

Personal Data Sheet (PDS)

Certificate of non-inclusion in the payroll from HRMS

Authority from the claimant and identification documents, if claimed by person ​other than the payee

Additional Requirements for transferee (from one government agency to another)

Clearance from money, property and legal accountabilities from the previous ​office

Certified copy of paid disbursement voucher of last salary received and/or ​Certification by the Chief Accountant for the breakdown of last salary ​received and remittance of statutory deductions from previous office

Certificate of leave credits

Service Records

1.2 Second Salary

Certified true copy of duly approved Appointment

Approved Daily Time Record (DTR)

Certificate of Assumption

Certificate of non-inclusion in the payroll from HRMS

Authority from the claimant and identification documents, if claimed by person ​other than the payee

1.3 Salary Differentials due to Promotion

Certified copy of Approved Appointment

Certificate of Assumption

Certified copy of Oath of Office

Approved DTR or certification that the employee has not incurred leave without pay

1.4 Salary Differentials due to Step Increment

Notice of Salary Adjustment (NOSA)

a. old rate

b. new rate

Approved DTR or certification that the employee has not incurred leave without pay

Payslip or certified true copy of payroll

Leave Records

Service Records

1.5 Salary (If cancelled in the Payroll)

Approved DTR

Certificate of cancellation in the payroll

Leave Records

Additional requirements if necessary

Approved application for leave

Money and Property accountability clearance, if (1) month or more

Medical Certificate, if on sick leave for five days or more

Notice of assumption / Return to work

Certification of non inclusion in the payroll from HRMS)

1.6 Salary (If Deleted from the Payroll)

Appointment / Notice of Salary Adjustment (NOSA)

Approved DTR

Leave Record, if applicable

Assumption of Office

Additional requirements if necessary

Approved application for leave

Money and Property accountability clearance, if (1) month or more

Medical Certificate, if on sick leave for five days or more

Notice of assumption / Return to work

Certification of non inclusion in the payroll from HRMS

1.7 Last Salary

Appointment / Notice of Salary Adjustment (NOSA)

Money and Property accountability clearance

Approved DTR

Additional Requirements in case of retirement

Certificate of No Pending Case

Statement of Assets, Liabilities and Net Worth

GSIS Clearance

Service Record

Additional Requirements in case of death of claimant

Death Certificate

Marriage Contract

Birth Certificate of surviving legal heirs

Designation of next of kin or proof of legal surviving heirs

Waiver of right of children 18 years old and above

2. TERMINAL LEAVE BENEFITS

Approved leave application

Complete service record

Appointment / Notice of Salary Adjustment (NOSA) showing highest salary received

GSIS clearance

Money and Property accountability clearance

Certificate from Office of the Senate Legal Counsel of no pending case

Latest Satement of Assets, Liabilities and Net Worth (SALN)

Leave record showing leave credits earned, if there is leave credits earned from ​previous government office, additional certification of leave credits earned from ​previous government office is required

Additional requirement in case of death

Death certificate issued by PSA

Marriage certificate issued by PSA

Birth certificate of all surviving legal heirs issued by PSA

Designation of next-of-kin / Proof of surviving legal heirs

Waiver of rights of children under 18 years old and above, if applicable

3. RETIREMENT BENEFITS

Updated Service record indicating the number of days on leave without pay ​and/or certification issued by the HRMS that the retiree did not incur any ​leave of absence without pay

Retirement application

Clearance from money, property and legal accountability

Certificate from the Office of the Ombudsman indicating whether or not the ​retiree has a pending criminal or administrative case

Certificate of No Pending Case

Affidavit of Undertaking with authority to deduct accountabilities

Additional requirement in case of resignation

Employee’s letter of resignation duly accepted by the Agency Head

Additional requirement in case of death

Death certificate issued by Philippine Statistics Authority (PSA)

Marriage certificate issued by PSA

Birth certificate of all surviving legal heirs issued by PSA

Waiver of rights of children 18 years old and above, if applicable

Designation of next-of-kin

Affidavit of two disinterested parties that the deceased is survived by legitimate ​and illegitimate children (if any), natural, adopted or children of prior marriage

4. MONETIZATION OF LEAVE CREDITS

Approved leave application with leave credit balance certified by the Human ​Resources Officer

Updated leave record showing leave credits earned

Request for monetization of leave covering more than ten days duly approved by the ​Head of Agency

For monetization of 50 percent or more:

Clinical abstract/medical procedures to be undertaken in case of health, medical ​and hospital needs

Barangay Certification in case of need for financial assistance brought by ​calamities, typhoons, fire, etc.

Justification on financial needs for the education of employee or children

5. OVERTIME PAY

Overtime authority stating the necessity and urgency of the work to be done, ​names of personnel, the purpose of expected outputs and specific period of such ​services

Overtime Accomplishment duly signed by the employee and supervisor

Certificate of service or duly approved DTR

Approved exemption from Policy Order 92-12 (OSP), if applicable

6. Maternity

Certified copy of approved Application for Maternity Leave

Certified copy of Maternity Leave Clearance

Medical Certificate for Maternity Leave

Certification as Solo Parent (for additional 15 days paid leave)

Certificate of Assumption

7. Clothing/uniform allowance

Certificate of Assumption (for new employee and those on leave without pay)

Certificate of Non-payment from previous agency, for transferees

8. HONORARIA

8.1 Government Personnel Involve in Government Procurement

Office Order creating and designating the BAC compositions and authorizing the members to ​collect honoraria

Minutes of BAC meeting

Notice of Award to the winning bidders of procurement activity being claimed

Certification that the procurement involves competitive bidding

Attendance sheet listing the names of attendees to the BAC meetings

Certification issued by the Chief Accountant that the amounts received by the recipient/s do ​not exceed 25% of the annual basic salaries pursuant to DBM Budget Circular No. 2004-5A ​dated October 7, 2005 and any future amendments thereof

8.2 Resource Person/Coordinator/Facilitator

Office Order for their designation with authority to collect honorarium

Authority to Conduct the Training/Seminar and the participants

Course Outline/Program

Copy of the Letter/Invitation to Guest Resource Speaker/Persons (as ​accepted/conformed)

Certification issued by the Chief Accountant that the amounts received by the ​recipient/s do not exceed the limits pursuant to DBM BC 2007-001 dated April 23, ​2007 and any future amendments thereof

9. LONGEVITY PAY

Service Record

Certification issued by the HRMS that the claimant has not incurred more than 15 ​days of vacation leave without pay

10. LOyalty cash award/incentive

Service Record

Certificate of non-payment from previous office (for transferee)

Certificate from HRMS that the claimant has not incurred more than 50 days leave without pay ​within the preceding 5-year period, as the case may be, or proof of eligibility to receive ​incentive/service recognition

11. MID-year/Year-end Bonus (YEB) and Cash gift (CG)

Clearance from money, property and legal accountabilities (retiree)

Certificate of Assumption to Office (for new employee/ transferee)

Certificate of non-payment from previous office (for transferee)

12. productivity incentive bonus (PIB) or

Productivity enhancement incentive (PEI)

Certification that the performance ratings for two semesters given to the HRMS are ​at least satisfactory

Certification from the Legal Office that the employee has no administrative charge

13. TRAVELING EXPENSES

13.1 Local Travel

13.1.1 Cash Advance

Duly approved Office Order/Travel Order

Duly approved Itinerary of Travel

Quotation of plane fare for similar dates, from at least three airline ​companies/travel agencies or its equivalent. In case of less than three quotations, a ​certification by the claimant attesting to such circumstance, signed by his/her ​supervisor ***

Certification from the Chief Accountant that previous cash advances have been ​fully liquidated and accounted for in the books

Additional requirement in case of seminar/training

Letter of invitation of the host/sponsoring agency/organization

Special Order

*** Suspended per COA Circular 2024-004 dated March 14, 2024.

13.1.2 Liquidation

Liquidation Report

Approved Certificate of Travel Completed

Approved Revised Itinerary of Travel, if the previously approved itinerary was not ​followed

Copy of previously approved Itinerary of travel

Copy of previously approved Office Order/Travel Order and the Supplemental Office ​Order or any proof supporting the change of schedule

Certification of expenses incurred for per diem and travelling expenses by the claimant

OR/eOR/AR or equivalent in case of refund of excess cash advance

Certificate of Appearance or Attendance in the absence hereof, photocopy of the ​received copy of Memo Transmittal of Back to Office Report/Narrative Report on the ​undertaken/Report on Participation addressed to the agency head. The report, duly ​noted by the agency head or his authorized representative, shall contain, among others, ​the following information: highlights of the training/activity, pictures preferably dated, ​plan of action for knowledge sharing, and recommendations.

Additional Documentary Requirements

Paper/electronic plane, boat or bus/train tickets, terminal fee receipts, paper/electronic ​boarding passes or a passenger manifest certified by the concerned airline or shipping ​company

Certification by the Head of Agency as to the absolute necessity of the expenses ​together with the corresponding bills or receipts, if the expenses incurred for the official ​travel exceeded the prescribed rate per day (certification or affidavit of loss shall not be ​considered as an appropriate replacement for the required hotel/lodging bills and ​receipts)

OR/eOR or CERR (for expenses amounting to P300 or less) or RER (for expenses amounting ​to more than P300 but not exceeding P1,000), pursuant to COA Circular No. 2017-001 dated ​June 19, 2017, as amended by COA Circular No. 2021-001 dated June 24, 2021, or other ​amount that may be prescribed in the future. In case of payment of toll fees, the CERR/RER ​shall be supported with the toll fee rates

Hotel room/lodging bills with official receipts in the case of official travel to places within ​50-kilometer radius from the last city or municipality covered by Metro Manila Area, if the ​travel allowances being claimed include hotel room/lodging

Additional requirement in case of seminar/training

Copy of Special Order

13.2 Foreign Travel

13.2.1 Cash Advance

Duly approved Office Order/Travel Order

Duly approved Itinerary of Travel

Certification from the Chief Accountant that previous cash advances have been fully ​liquidated and accounted for in the books

Flight itinerary issued by the airline ticketing office/travel agency

Quotation of plane fare for similar dates, from at least three airline companies/travel ​agencies or its equivalent. In case of less than three quotations, a certification by ​the claimant attesting to such circumstance, signed by his/her supervisor

Where applicable, authority to claim representation expenses

Additional requirement in case of seminar/training

Letter of invitation of the host/sponsoring agency/organization

Special Order

Acceptance of nominee/s as participants (issued by the host country)

13.2.2 Liquidation

Liquidation Report

Approved Certificate of Travel Completed

Approved Revised Itinerary of Travel, if the previously approved itinerary was not followed

Copy of previously approved Itinerary of travel

Copy of previously approved Office Order/Travel Order and the Supplemental Office Order ​or any proof supporting the change of schedule

Certification of expenses incurred for per diem and travelling expenses by the claimant

OR/eOR/AR or equivalent in case of refund of excess cash advance

Certificate of Appearance or Attendance in the absence hereof, photocopy of the received ​copy of Memo Transmittal of Back to Office Report/Narrative Report on the ​undertaken/Report on Participation addressed to the agency head. The report, duly noted ​by the agency head or his authorized representative, shall contain, among others, the ​following information: highlights of the training/activity, pictures preferably dated, plan of ​action for knowledge sharing, and recommendations.

Additional Documentary Requirements

Paper/electronic plane, boat or bus/train tickets, terminal fee receipts, paper/electronic ​boarding passes or a passenger manifest certified by the concerned airline or shipping ​company. In the absence thereof other documents such as, but not limited to, a certified ​true copy of the passport showing the dates of entry and exit, duly stamped by the ​Immigration Office of the country of destination as indicated in the approved travel ​authority and itinerary of travel; or a passenger manifest certified by the concerned airline ​or shipping company

For reimbursement of actual travel expenses in excess of the prescribed rate:

Certification from the Head of the Agency that it is absolutely necessary

Hotel room with official receipts (certification or affidavit of loss shall not be ​considered as an appropriate replacement for the required bills and receipts)

Bills/receipts for non-commutable representation expenses approved by the ​President or authorized officials

Additional requirement in case of seminar/training

Copy of Special Order

14. Training/seminar FEE

Invitation

Statement of Account

Special Order

Certificate of Appearance

15. procurement of goods, consulting services,

and infrastructure projects

(Regardless of Mode of Procurement)

Certified copy of the page of the Approved Procurement Plan (APP) or Supplemental APP where ​the particular Goods, Consulting Services and/or Infrastructure Project subject of payment is ​indicated.

Certified copy of the submitted Contract or Purchase Order stamped “Received” by the COA or ​the documentary requirements required by COA Circular No. 2009-001 dated February 12, 2009 ​and COA Memorandum 2005-005 dated February 28, 2005 (Annex A-T) and any future ​amendments thereof

Letter request for payment from contractor/supplier

15.1 Infrastructure Projects

Additional Documentary Requirements

15.1.1 Advance Payment for Mobilization Cost

Irrevocable Standby Letter of Credit/Security Bond/Bank Guarantee

Notice of Award

Notice to Proceed

15.1.2 Progress Payments

Statement of Work Accomplished (SWA)

Progress Billing Statement

Inspection Report by the Agency’s Authorized Engineer

Results of Test Analysis, if applicable

Contractor’s Affidavit on payment of laborers and materials

Pictures/Geotagged Photos, before, during, and after construction of items of work especially ​the embedded items

Certificate of Percentage of Completion

15.1.3 Final Payment

As-Built Plan

Final SWA

Warranty Security

Certificate of Completion

Copy of turn-over document/transfer of project and facilities such as motor vehicles, ​laptops, and other equipment and furniture included in the contract to concerned ​government agency

Certificate of Acceptance by the Agency

Final Inspection Report of the Agency’s authorized Engineers and/or Inspectorate Team

Statement of Time Elapsed

Pictures/Geotagged Photos, before, during, and after construction of items of work ​especially the embedded items

15.1.3 Release of Retention Money

Warranty security in form of cash, bank guarantee, irrevocable standby letter of credit from ​a commercial bank, GSIS or surety bond callable on demand

Certificate of completion from the end-user that the project is completed, inspected and ​accepted.

15.2 Consulting Services

Additional Documentary Requirements

Copy of curriculum vitae of the consultant

Copy of Terms of Reference or Contract (for first payment)

Approved consultancy Progress/Final Reports, and/or output required under the contract

Progress/Final Billing

Contract of Infrastructure Projects subject of Project Management Consulting Services

15.3 Goods

Additional Documentary Requirements

15.3.1 Supplies, Materials, Equipment and Motor Vehicle

Purchase Requisition (PR)

Original copy of Dealers/Suppliers’ Invoices showing the quantity, description of the ​articles, unit and total value, duly signed by the dealer or his authorized ​representative

Results of Test Analysis, if applicable

Tax receipts from the Bureau of Customs or the BIR indicating the exact ​specifications and/or serial number of the equipment procured by the government as ​proof of payment of all taxes and duties due on the same equipment, supplied or sold ​to the government.

Delivery receipt duly received

Inspection and Acceptance report prepared by the Department/Agency property ​inspector and signed by the Head of Agency or his authorized representative

Property Acknowledgement Receipt (PAR), for equipment

Warranty Security for a minimum period of three months, in the case of expendable ​supplies, or a minium period of one year in the case of semi/non-expendable supplies, ​after acceptance by the procuring entity of the delivered supplies

Authority to purchase, in case of motor vehicles

COA Request for inspection

Delivery Receipt

If charged to semi-expendable items:

Inventory Custodian Slip (ICS)

15.3.2 General Support Services (janitorial, security, maintenance, garbage ​collection and disposal and similar services)

Performance Appraisal Report

Statement of account or Contractor’s Bill

Record of attendance/Service

Proof of remittance to concerned government agencies [BIR/Social Security System (SSS)/ECC/Pag-​ibig/Philhealth]

Additional Documentary Requirements

Affidavit of Payment

Certificate of Services Rendered

List of Manpower Deployed

Cost Breakdown

Payroll for the month

15.3.3 Rental Contracts for Property

List of prevailing comparable property within the vicinity (for first claim)

Vicinity map (for first claim)

Bills/invoices

Certificate of Occupancy (space/builiding) (for first claim)

15.3.4 Repair and Maintenance of Equipment and Motor Vehicles

Bills/Invoices

Pre-Repair Inspection Report

Post-Repair Inspection Report

Repair History of Property

Waste Materials Report

Warranty Certificate

Certificate of Acceptance

COA Request for Inspection

Property Acknowledgement Receipt (PAR), of the equipment to be repaired

15.3.5 Advertising Expenses

Job Order/Contract

Bill/Statement of Account

Copy of newspaper clippings evidencing publication and/or CD/DVD in case of/Radio ​commercial

Copy of Approved Agency Media Plan, if any

15.3.6 Utility Expenses

Statement of Account/Bill

Invoice/Official Receipt or machine validated statement of account/bill

Certification of Services Rendered, if applicable

Meter reading, if applicable

Summary Report, if applicable

Reconciliation Report, if applicable

15.3.7 Telephone/Communication Expenses

Statement of Account/Bill

Invoice/Official Receipt or machine validated statement of account/bill or collection and ​acknowledgement receipts

Certification of by Head of Agency or his authorized representative that all calls are ​official in nature

Authority from Head of Agency for entitlement to mobile phone allowance

Certification from the Chief Accountant and Property Officer that the employee was not ​issued a postpaid plan for mobile phone

15.3.8 Printing Expenses

Sales Invoice

Delivery Receipt

COA Request for Inspection

Inspection and Acceptance Report

Copy of blueprint received by supplier

15.3.9 Catering

Statement of Account/Sales Invoice

Duly Certified Attendance List

Approved Budget, if applicable

Succeeding payment

Delivery receipts / schedule of delivery