Commission on Audit

Clarifying the implementation of COA Circular No. 99-002 dated June 15, 1999 in view of Section 41 of the General Provisions, General Appropriations Act, FY 2000 and its effect on the Supreme Court Decision in Aida Domingo vs. Commission on Audit (G.R. No. 112371, October 7, 1998)

Request of Mr. Joel L. Altea, Assistant Secretary for Comptrollership and Financial Management, Department of Public Works and Highways (DPWH), Manila, for the collection of unrecouped Cash Advances from any claim of certain Contractors and remit the same to DPWH

Accounting Guidelines and Procedures on the Expansion of the Coverage of the Fund Allotment System in the Local Government Units to Include Devolved Hospitals

• Sample Forms - Annexes A, C to M  -   - 114 KB
• Instructions - Annexes A to M  -  - 69 KB
• Annex N - Illustrative Accounting Entries  -   - 35 KB

Accounting Guidelines and Procedures on the Use of Income of SUCs Pursuant to Republic Act No. 8292, The Higher Education Modernization Act of 1997.

- 31 KB

• Annex A -  Illustrative Accounting Entries
• Annex B - Detailed Schedule of Allotments and Obligations Incurred
• Annex C - Breakdown of Income

Accounting Guidelines to Implement the Credit Memo Advice (CMA) System as Payment Scheme for the Transfer of Lands by the Asset Privatization Trust to the Department of Agrarian Reform Pursuant to Executive Order (EO) No. 407.

- 39 KB

• Annex A - Sample Form - List of APT Lands Valued for CARP Distribution
• Annex B - Illustrative Accounting Entries

Guidelines in the Remittance of All Taxes Withheld by National Government Agencies (NGAs) to the Bureau of Internal Revenue (BIR).