COA CIRCULAR NO. 2013-001

: It is an amendment to COA Circular No. 2012-001 prescribing additional documentary requirements for retirement benefits and increasing the amount of cash advance requiring fidelity bond from P2,001 to P5,001.
: The cash advance requiring a fidelity bond is increased to P5,001 or more.
: A Certificate from the Office of the Ombudsman indicating whether or not the retiree has a pending criminal or administrative case.
: The circular shall take effect fifteen (15) days after publication in a newspaper of general circulation.
: The head of the department, office, or agency concerned has the sound discretion to release retirement benefits and impose safeguards.
: To ensure accountability for cash advances amounting to P5,001 or more.
: Office of the Ombudsman Memorandum Circular No. 10, series of 1995.
: Chairperson Ma. Gracia M. Pulido Tan, Commissioner Juanito G. Espino, Jr., and Commissioner Heidi L. Mendoza.
: They determine whether to release the retirement benefits and impose necessary safeguards to ensure restitution if the retiree is found guilty.
: Pending criminal or administrative cases against the retiree.