CY 1990

Accounting and Procedural Guidelines in the Closure of the Special Accounts in the General Fund of State Universities and Colleges.

Purchase of the "Internal Auditing Principles and Practices" Authored by Assistant Commissioner Cecilio Dizon.

Audit Guidelines on Disbursements for Representation Expenses Incurred in connection with Official Travel Abroad Pursuant to Title II, Section 17 of Executive Order No. 129; Series of 1968, as Amended.

Executive Order No. 389, s. 1989, on rates of per diems and allowances.

Loss of Unused Residence Certificates A & B, Series of 1989, bearing serial No. 00029301 to 00029350

Accounting Guidelines and Procedures Relative to the Modified Disbursement System (MDS) pursuant to Memorandum Order No. 276 dated January 12, 1990.

Revising the "Proof of Correctness of the Post-Closing Trial Balances of Local Government Units" as prescribed in COA Circular No. 79-96A dated October 5, 1979.

Withdrawal of municipal and national funds deposited with or held in trust by Provincial and City (District) Treasurers and countersignature of checks issued therefor.

Shortages Discovered in the Cash and Accounts of Accountable Officers During Cash Examinations Conducted by Government Agencies Other than the Commission on Audit.

Rules and Regulations on the Granting, Utilization and Liquidation of Cash Advances

Accounting System and Procedures Governing the Operation of the Professional Regulation Commission (PRC) Revolving Fund Pursuant to the Special Provisions of Republic Act No. 6831 (General Appropriations Act For 1990).

Deferment of COA Circular No. 90-328 dated March 22, 1990.

Accounting and auditing rules and regulations governing the administration, utilization and disposition of the Petroleum Price Standby Fund established under Republic Act No. 6952.

Posting of Surety Bond Callable on Demand as best safeguard of the interest of government against defaulting contractors.

Loss of Official Receipt No. 5804456 (Provincial Form No. 19-A)

Executive Order No. 367, s. 1989, Further Amending Executive Order No. 129 dated May 6, 1968, as amended by Executive Order No. 421, dated November 26, 1973.

Temporary lifting of pre-audit and application of COA Circular No. 89-299-A to all or some transactions of certain local government units during the period of emergency caused by the recent earthquakes.

Approval by the Head of Agency/Department of all journal vouchers (JVs) Covering transactions affecting cash.

Loss of General Form 13 (A) bearing serial Nos. 5385019-050

Executive Order No. 401, s. 1990, Further Amending Executive Order No. 129 dated May 6, 1968, as amended by Executive Orders No. 421 and 367 dated November 26, 1973 and August 21, 1989, respectively.