The following items as prescribed under COA Circular No. 2012-001 dated June 14, 2012 are hereby amended:

• The approved application for bond and/or fidelity bond for the year, under Item 1.1 Granting of Cash Advances, will be required for cash accountability of P5,001 or more; and,
• The documentary requirement on Retirement Benefits under Item 5.12 will include “Certificate from the Office of Ombudsman indicating whether or not the retiree has a pending criminal or administrative case.” As provided under Office of the Ombudsman, Memorandum Circular No. 10, series of 1995, in the event that the certification presented states that the prospective retiree has a pending case, the responsibility of determining whether or not to release his retirement benefits, as well as the imposition of necessary safeguards to ensure restitution thereof in the event that the retiree is found guilty, rests upon and shall be left at the sound discretion of the head of the department, office or agency concerned.

This Circular shall take effect after fifteen (15) days after publication in newspaper of general circulation.