To: Bureau Directors
Regional Directors
Schools Superintendents
Vocational School Superintendents/Administrators

1. In consonance with Commission on Audit Circular No. 84-234 dated October 5, 1984, copy inclosed unit auditors need not sign clearances of management officials and personnel. Action on clearances is purely a management function consistent with the now well-established principle that fiscal responsibility rests with the agency.
2. However, when the officer or employee is under bond and he is leaving or attempting to leave the Philippines, clearance should first be secured from the Chairman, Commission of Audit, or his duly authorized representative.
3. Attention is also invited to the portion of the inclosed COA Circular which states that the directive to unit auditors to stop signing clearances of agency officials is without prejudice to the duty of auditors to certify to the balances arising in the accounts of officers settled by them.

Incl.: As stated
Reference: None
Allotment: 1-2—(D.O. 1-76)

To be indicated in the Perpetual Index under the following subjects:
BUREAUS AND OFFICES
OFFICIALS
RULES AND REGULATIONS

DO_s1985_04