CY 1995

Amendment/modification of provisions of the Manual on Certificate of Settlement and Balances with respect to the booking up of disallowances or charges which shall now be effected after the disallowance or charge has become/final and executory.

Prohibition against employment by government agencies and instrumentalities, including government-owned or controlled corporations, of private lawyers to handle their legal cases.

Pamphlet on Auditing Requirements for Typical Government Disbursements/Responsibility for Government Funds and Property

National Printing Office Memorandum Circular No. 1-95 dated May 22, 1995

Attendance by Government Personnel to and Accreditation of the Training Programs on Government Accounting and Auditing Courses Conducted by the Human Technology Development Center (HTDC) and other Non-COA Training Institutions.

General guidelines in the audit of revenues and receipts.

Revised Proof of Correctness of Trial Balances of Local Government Units.

Total lifting of pre-audit on all financial transactions of the National Government agencies, government-owned and/or controlled corporations and local government units.

Submission to the Commission on Audit for review of Contracts. Involving Auditing, Accounting and Related Services, including Seminars or Workshops for Government Personnel on these topics.

Accounting and auditing guidelines on the release of fund assistance to Non-Governmental Organizations/People's Organizations.

Access of COA Auditors to data/information on bank deposits and investments of Local Government Units (LGUs) with government depositories.