CY 1984

Discontinuing the Submission of Financial Statements of Local Governments to the Central Bank of the Philippines.

Amendment of COA Circular No. 83-200, increasing to P500 and above the value of items to be categorized as furniture, fixtures, equipment, work animals and books, and the corresponding revision of the definitions of the affected accounts in view of such increase.

Loss  of the original of Official Receipts  No.  0558063 and 0558064

Dissemination of the decision of the Supreme Court in the case of the Alliance of Government Workers et al. v.  The Honorable Minister of Labor and Employment et  al.,  G.R. No. 60403, concerning the payment of the 13th-month pay under Presidential Decree No.851.

Loss of One (1) Booklet TCAA Checks with Serial Numbers SN9-0129001 to SN9-0129025.

Prescribing Basic Guides in Proving the Correctness of Post-closing Trial Balances of Local Government Units, and Discontinuing the Preparation and Submission of the Proof of Correctness for the Monthly and Pre-closing Trial Balances. 

Implementation of Letter of Implementation No. 146

Section 46, P.D. 1445, vis-a-vis SECTION 157, B.P.  Blg. 337.

mplementation  of  Presidential Decree  1948  (as  duly renumbered  from  PD  1943  by  the  Malacanang  Records Office).

Guidelines for the Implementation of Executive Order No. 739, s. 1981 Pertaining to the Settlement of Accounts Subsisting Between Agencies of the Government as Contemplated Under Section 34 of Presidential Decree No. 1445.

Amendment of Letter of Implementation No. 96, Re:  Grant of  Additional Allowances by Local Government  Units  to Members and Personnel of the Judiciary.

Immediate  issuance  of notice of  loss  of  accountable forms.

Participation of COA Auditors in the Issuance of Certificates of Clearance for  Agency Officials and Employees.

Approval of Purchase Orders by the Provincial  Governor or City/Municipal Mayor.

Defining  responsibilities and working relationships  in the  operationalization of the Circuit  Municipal  Audit Units in the Province of Quezon.

Guidelines, instructions and accounting procedures on the preparation and submission of consolidated Financial Statements of Government Owned and/or Controlled Corporations.

Safeguarding Government Motor Vehicles and  Reiterating the Restrictions in the Use Thereof.

Rules  and  regulations  Governing  the  Accounting  for Agricultural Products.

Amendment to COA  Circular No. 82-53A dated March 31, 1982 prescribing the exchange rate of Philippine peso per US $1.

Restatement with Modifications of COA Circular No. 80-89B dated February 6, 1980 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.

Supplemental Guidelines to Joint Circular No. 2-84 for the Implementation of Economy Measures and Improved Funds Control Directed Under LOI No. 1408.

Guidelines in the Implementation of Strict  Economy Measures and Improved Funds Control as Directed By  LOI No. 1408.

Implementing guidelines for the operations of the Sariling Sikap Program in Ministry of Education, Culture and Sports.

Guidelines Implementing Presidential Decree No. 1914 Entitled “ Creating a Special Revolving Fund for Purposes of Foreign-Assisted Projects Applicable to Local Government.

Guidelines in the Availment of Loan Proceeds Under the Foreign Exchange Cost Financing-Direct Payment Scheme

Guidelines and Procedures Governing the Accounting and Handling of the Loan Fund of the Cooperative Development Loan Fund (CDLF) and the Regional Cooperatives Development Assistance Office (RCDAO).