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COMMISSION ON AUDIT MEMORANDUM NO.

92-780 September 21, 1992

TO : The Directors, Corporate Audit Office (CAO), National Government Audit Office
I (NGAO I), National Government Audit Office II (NGAO II), Heads of Auditing
Units/Team Supervisors of Government-Owned and/or Controlled Corporations
(GOCCs) and their subsidiaries; Department Auditors and Auditors of agencies
headed by government officials given the rank of Cabinet Secretaries,
Undersecretaries and Assistant Secretaries, attached agencies, boards or
bureaus (other than GOCCs) and all others concerned.

SUBJECT: Report on Salaries and Allowances received by (a) Provincial Officers and
Members of Governing Boards of Government-owned and/or Controlled
Corporations and their Subsidiaries, and (b) Secretaries, Undersecretaries and
Assistant Secretaries of various government departments.

To effectively monitor government officials holding multiple positions and to properly


determine the total amount of salaries and allowances received by these officials from the
different government corporations and departments during a particular year, all concerned are
directed to submit a report on salaries and allowances received during the year using the
attached format marked as Annex A and Annex B not later than February 15 of the following
year. (underscoring added)

Annex A - to be used by Department Auditors and those auditors whose audited


agencies are headed by government officials given the rank of Cabinet
Secretaries, Undersecretaries and Assistant Secretaries, for submission to
the Director, NGAO I and NGAO II. This report should include the salaries
and allowances received by the Secretary, Undersecretary or Assistant
Secretary from the attached agencies, heads or bureaus of the Department
(other than GOCCs) if any.

Annex B - to be used by Unit Heads or Team Supervisors' of government-owned


and/or controlled corporations (GOCCs) and their subsidiaries.

As used in this memorandum, the term principal officers refers to those


management personnel occupying the top three highest official positions in the Agency.

If the principal officers, members of the governing board, Secretary, Undersecretary or


Assistant Secretary did not receive any salary and/or allowance during the year, the name just
the same should be included in the list but should be so identified as not having received such
salary and/or allowance for that year. All names of the recipients should be complete (i.e.
given name, middle initial and surname).

All reports, duly verified by the auditor concerned, shall be transmitted by NGAO I and
NGAO II to the Corporate Audit Office (CAO) not later than February 16 of each year for over-
all consolidation by CAO. (underscoring added)

Strict compliance is hereby enjoined.


(SGD.) EUFEMIO C. DOMINGO, Chairman

Attachments:
Annex A - Secretaries, Undersecretaries & Assistant Secretaries Salaries, Allowances and
Fringe Benefits Received
Annex B - Principal Officers and Members of the Governing Board Salaries, Allowances and
Fringe Benefits Received