Government, Best Practices, Audit, Alicia, Manuel

Best Practices & Remedies to Avoid COA Disallowances

Training investment is inclusive of an e-certificate and a printed learning material

P 4,880.00 / person - when you register and pay on or before July 28

P 5,880.00 / person - Regular Rate

Add P450 for a printed copy of a certificate of attendance inclusive of delivery charge


With the intensified campaign of the new government and the Commission on Audit (COA) towards good governance, we’ve designed this two-day training to provide comprehensive guide to Local Government Units, National Government Agencies, Government-Owned and Controlled Corporations, public utility companies and private entities dealing with the government on how to avoid COA disallowances and best practices solutions to those encountering such problems.

This training will feature the common findings of COA, Supreme Court Rulings, remedies and defenses on cases that may be deemed as disbursements or transactions which are illegal, extravagant, unnecessary and unconscionable. It will address how you should handle notice of suspensions, notice of disallowances, and notice of charges to solve your problems as well as addressing issues on how a subordinate can escape liability for an irregular act of his superior.

We will also provide you updates on COA memoranda, circulars and resolutions that you MUST know to avoid disallowances. And if you are in the private sector and want to do business with the government, it’s important to know how to structure your deals to avoid disallowances or getting implicated together with the public official or convicted of crimes involving irregular transactions.

Course Director & Lecturer

Ms. Alicia C Manuel CRFA, CICA, JD

She was with COA for 31 years as an auditor assigned to various branches of government including DILG, Bureau of Fire Protection and NAPOLCOM among others. While at COA, she was seconded to international organizations as an international consultant to World Bank, Asian Development Bank and AusAid to monitor large scale projects in various countries.

She is the author of the Handbook on AFP Internal Auditors, 2017 and the Internal Audit Manual Province of Negros Occidental, 2019. She regularly lectures on Management Audit and Baseline Assessment Report and addressing COA challenges with the Armed Forces of the Philippines, Philippine Army, Philippine Navy and Philippine Airforce among many others. She is also a consultant at the Philippine Government Electronic Procurement System (PhilGeps).

Who Should Attend?

  • Local Chief Executives
  • Officials & Management of NGAs
  • Officials & Management of LGUs
  • Officials & Management of GOCCs
  • Public Utility Companies
  • Private Entities doing or will do business with the government
Course Outline

I. What COA is all about: Mandate and Powers

II. What are covered by COA suspensions, disallowances and charges

    What public officials and private entities transacting with the government should know to avoid illegal, irregular, extravagant, unnecessary and unconscionable disbursements and transactions

    Collections which are not properly assessed or if properly assessed, not completely collected

III. What are the procedures in the issuance and enforcement of COA:
     a. Notice of Suspensions
     b. Notice of Disallowances
     c. Notice of Charges

IV. Common findings of COA

     a. Violation of Rules and Regulations
         -  Transfer of Funds
         -  Cash Advances
         -  Splitting of Contracts
         -  Hiring of Private Lawyers
         -  Hiring of Consultants
         -  Car Plans
         -  Repairs of Motor Vehicles
         -  Rental of Motor Vehicles
         -  Retirement Pay Disallowances
         -  Granting of Life and Health Insurance from private insurance companies
         -  Christmas Party
         -  Travel Expenses (e.g. Lakbay Aral)
         -  Family Visit Allowance
         -  Catering Services
         -  Gifts to Outsiders (e.g. media, friends of the agency)
         -  Advertising and other Promotional Expenses
         -  Collective Negotiation Agreement (CNA) e.g. Signing Bonuses
         -  Others

      b. Unauthorized benefits
          -  Rice Allowance
          -  Children’s Allowance
          -  Educational Allowance
          -  Extra Christmas Bonus
          -  Birthday Bonus
          -  Others

V. Effects and Consequences to the government agency and private sector participants on COA disallowances and findings

VI. Supreme Court decisions on COA findings

VII. What should a government agency and a private participant do to avoid disallowances, and if already issued, how to remedy the situation

     When will a superior be liable and when not for a COA S and D
     How will a subordinate escape liability for an irregular act of his superior

VIII.  Updates on COA Issuances:
        a) COA Memorandum
        b) COA Circulars
        c) COA resolutions that you must know to avoid disallowances


Attendees from the government are exempted from the P2,000.00 limit set by COA for attending training provided by the private sector based on Department of Budget and Management Circular No. 563 dated April 22, 2016.

Attending this training is not covered by Philippine Procurement Law or RA 9184 based on its Revised IRR’s Section 4.5-b. which classifies training continuing education, conferences and similar activities as "non-procurement activities that shall be governed by applicable COA, CSC, and DBM rules".
Contact Details

Contact Person: Elisha Afloro
Mobile Number 09399148689
Telefax: (+632) 8842-7148 or 59

Account Name: Center for Global Best Practices Foundation, Inc.

Metrobank: 495-3-495-504-418
Unionbank: 0013-3002-7702
PNB: 1477-7000-0961
Landbank: 3832-1015-82


Unit 905 Richville Corporate Tower
1107 Alabang-Zapote Road
Madrigal Business Park
Muntinlupa City, 1780, Philippines

Contact Us

(+63 2) 8556-8968 (+63 2) 8556-8969 (+63 2) 8842-7148 (+63 2) 8425-9752 (+63 2) 8842-7159

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