CY 1985

Suplementary Regulation to COA Circular No. 81-156, dated January 19,1981, restating the Requirements for the Use of the Certificate of Settlement and Balances and Providing Guidelines on its Issuance Including the Accounting Treatment thereof.

Prescribing the use of the Manual on Certificate of Settlement and Balances.

Designation of COA Operating Managers to audit national security, intelligence and confidential funds.

Institution of Temporary Special Controls for Certain Classes of Transactions of the Quezon City Government.

Decision of the Supreme Court in the case of the NATIONAL HOUSING CORPORATION (NHC), versus BENJAMIN JUCO AND THE NATIONAL LABOR RELATIONS COMMISSION, G.R. No. 64313, Promulgated January 17, 1985, on the issue whether employees of the NHC are covered by the Labor Code or by laws and regulations governing the civil service.

An injunction to the effect that requisitioning government agencies should secure the most advantageous price and should not base the price of supplies and equipment to be purchased solely on SOO (Supply Open-End Order) price listings.

Celebration of "Audit and Accountability Consciousness Weeks" and "COA Day" Pursuant  to Proclamation No. 2404 dated March 21, 1985,  we are  celebrating Audit and Accountability Week from May 2  to  8, 1985  and COA Day on May 8.

Defining responsibilities and working relationship in the operationalization of the Provincial Auditor's Sub-Office in Odiongan, Romblon.

Disseminating the instructions on the disbursement and audit of intelligence funds as embodied in Memorandum Circular No. 1290 of the Office of the President.

Institution of Temporary Special Controls for Certain Classes of Transactions of the Municipal Government of Muntinlupa, Metro Manila.

Opinion of the Government Corporate Counsel on the audit jurisdiction of the Commission on Audit over government-owned or controlled corporations (Opinion No. 68. s. 1985, dated September 16, 1985).

Prohibiting the Payment of Salary, Allowances, or Other Emoluments of Government Official or Employee to Any Person Other Than the Employee Concerned.

Amendment to COA Circular No. 76-25A dated June 30, 1976 regarding service and/or incentive fees, remunerations, honoraria and all other extra compensation paid to government officials and employees, particularly the manner of payment and the accounting treatment thereof.

Opinions No. 99 and 114, both Series of 1985, of the Office of the President, exempting the money value of unused vacation and sick leave (terminal leave) of retiring employees from income taxation.

Amended Rules and Regulations on the Prevention of Irregular, Unnecessary, Excessive or Extravagant Expenditures or Uses of Funds and Property.

Revision of Format of Agency Cash Flow Statement (Annex D) under Item 6.4 of COA Circular No. 84-89-C, dated January 25, 1984 re: Submission of Year-End Preliminary Trial Balance and Supporting Statements pursuant to Section 41 of Presidential Decree No. 1445, Auditing Code of the Philippines, and provision of Guidelines/Instructions on the Preparation thereof, and to provide additional information to establish the accuracy of figures in said Statement.

Procedures for Implementing Letter of Instructions No. 1379 entitled "Establishing Fund Disbursement Guidelines to govern the Efficient Utilization of the Development Projects Fund (Economic Support Fund)"

Revised Guidelines on the Implementation of Letter of Instructions No. 1182, pertaining to Collection and Remittance of Legal Research Fees as imposed by Republic Act No. 3870, dated June 12, 1964, as amended by Presidential Decree No. 200 and PD 1856 dated May 27, 1973 and December 26, 1982, respectively.

Guidelines, Procedures and Accounting Treatment in the Replacement of Lost, Destroyed, Stale, Obsolete and Fraudulently Encashed Treasury Warrants and Treasury Checking Account for Agencies Checks.

Amendments to Joint COA and Finance Circular Nos. 79-110 and 12-79, and 80-26 (H) and 3-80.