ROSA ( Report of Salaries and Allowances) of NPO (National Printing Office) officials and COA Circular 2012-001 dated June 14, 2012, on prescribing the Revised Guidelines and Documentary Requirements for Common Government Transactions, particularly Section 4.1.1 that for the first salary, the documentary requirements are as follows:
1. Certified true copy of duly approved Appointment;
2. Assignment order, if applicable;
3. Certified true copy of Oath of Office;
4. Certificate of assumption;
5. Statement of Assets, Liabilities and Net Worth; and
6. Approved DTR
Additional Requirements:
1. Clearance from money, property and legal accountabilities from previous office;
2. Certified true copy of pre-audited disbursement voucher of last salary from previous agency and/or certification by agency Chief Accountant of last salary received from previous office duly verified by the assigned auditor thereat.