Delegation of authority to concur in Variation Orders of public works projects to the COA Regional Directors.
A clarification relative to the issuance of bank guarantee as performance bond pursuant to Presidential Decree No. 1594 on Infrastructure Contracts.
Modified Clarification of Participation of COA Officials and/or Personnel in the Disposal Either by Destruction or Sale of Unserviceable Government Property.
Necessity of Acceptance by the Agency of Deliveries and/or Completed Services prior to Inspection thereof; and Necessity of Pre-Inspection of Equipment for Repair.
Lifting of the ban on the herein enumerated contractors which are disqualified from participating in all biddings of the Ministry of Public Works.
Whether or not insurable assets mortgaged with the DBP (Development Bank of the Philippines) as loan collaterals are required to be insured exclusively with the GSIS.
Proposed Investment of the National Commission on the Role of Filipino Women in the Art Patrons of Manila.
Prohibition on the use of appropriation for maintenance and other operation expenses for lease-purchase agreements.
Early Completion of the Audit of the Accounts of Retiring Accountable Officers.
Early Completion of the Audit of the accounts of Retiring Accountable Officers.
Consolidation and Revision of the Existing Voucher Forms and the Adoption of Only One Form for Common Use in the National and Local Agencies Including Government-Owned or Controlled Corporations, Self-Governing Boards and Commissions.
Restating the Requirements for the Use of the Certificate of Settlement and Balances and Providing Guidelines on Its Issuance Including the Accounting Treatment Thereof.
Implementation of the salary increases for public elementary school teachers and other school officials and employees as provided under Executive Order Nos. 668 dated March 19, 1981.
"Supplemental cash allowance of school teachers for chalks, erasers, forms and other supplies and materials directly used for Elementary Classroom purpose."
Further Amendments to Budget Circular No. 235
Rules, Regulations and Accounting Procedures for the Receipt and Disposition of Insurance Proceeds on Damaged/Lost Government Property
Upgrading the salaries of Career Executive Service Officers (CESOs) and incumbents of Career Executive Service (CES) Positions who are not Career Executive Service Officers.
Delineating the Duties and Responsibilities of the Head and the Assistant Head of the Auditing Unit with respect to the Pre-Audit and Post-Audit of Accounts.
Guidelines in the Inspection and Audit of Projects undertaken under the Barangay Roads Maintenance Program.
Retrieval of Facsimile Signature of the Acting Chairman of the Commission on Audit
P.D 1759 - Penalizing Contractors and Sub-Contractors who violate any material provisions of contracts involving public works projects of the government, and Public Officials who allow such violations.
Implementation of Letter of Instructions No. 83 regarding government purchases of supplies and materials from NACIDA/CIDE manufacturers/suppliers.
Letter of Implementation No. 136 entitled "Adopting Standard Procedures and Requirements Governing Claims for Payment on Infrastructure Projects."
Payment by Check and by Cash of Disbursements of Municipalities Other than those within Metropolitan Manila
Conduct of Inspection
Clarification of certain provisions of COA Circular 76- 17, dated February 16, 1976, as amended.
Pre-audit of Claims for Contract Price Adjustments or Price Escalation.
Amendment of COA Circulars No. 76-26, dated April 6, 1976, and No. 79-26(C), dated November 29, 1978, as amended, regarding partial withdrawal of pre-audit.
Prescribing the Use of the Revised Auditing Manual for Research Operations.
Guidelines in the Closure of Special Accounts in the General Fund and in the Accounting Treatment and Use of Excess Income of Hospitals/Sanitaria/Schools.
Letter of Instruction No. 1096 entitled "Strengthening the position of the Government in enforcing its contract rights against contracting parties."
Amendment of the second paragraph of COA Circular No. 81-64-B, Letter of Instruction No. 1096 entitled "Strengthening the position of the Government in enforcing its contract rights against contracting parties.
Specific forms and procedures for reporting of national collections made by Collection Agents of BIR, thru the use of Revenue Official Receipt (BIR Form No. 25.24).
Revoking some requirements under Section 7, Paragraph IV of COA Circular No. 78-84 dated August 1, 1978.
Correction of par. 1.0 of Compensation Policy Guidelines No. 80-2 of the Ministry of the Budget as quoted in Commission on Audit Circular No. 80-90A.
Deferment of the Implementation of COA Circular No. 80- 92A providing for the deletion from the Standard Government Chart of Accounts (SGCA) of the account 3-23- 000, pursuant to the provision of PD 1421.
Amendment of COA Circular No. 78-92 to prescribe account 1-58-300, Miscellaneous Income - Gain in Exchange Rates and to expand the definition of 3-20-200 Extraordinary/Contingency and Emergency Expense relative to Foreign Exchange Differential in the accounting for proceeds of foreign loans and/or remittances obtained or refunded by the National Government.
Coding for the Subsidiary Details of Expenditures, Transfers and Income of Local Governments Under the Standard Government Chart of Accounts.
Amendment to COA Circular No. 78-92 dated November 14, 1978, as amended, providing additional accounts and account descriptions to the Standard Government Chart of Accounts (SGCA) for use of Local Governments.
Amendment of Section 3 of the Manual on Countersigning Authority and prescribing the use of the terms "Auditor- in-Charge"; "Acting Auditor" and "Unit Auditor".
Amendment of Section 11 of the Manual on Countersigning Authority of the Officials of the Commission on Audit on Limits of Authority of Supervisory Officials.
Rules and Regulations Governing the Operations of a Trust Liability Account Relative to the Printing and Sale of Blank Treasury Warrants and TCAA Checks.
Guidelines and Procedures in the Replacement of the OLD Series of Treasury Checking Account for Agencies (TCAA) Checks.
Amendment to the Treasury Checking Account for Agencies (TCAA) System prescribed under Ministry of Finance Department Memorandum Circular No. 11-73 dated May 9, 1973, to provide for the Drawing and Clearing of TCAA Checks against a particular Depository Bank Branch.
Guidelines and Procedures in the Printing, Control, Procurement, Custody, Issuance and Accounting for Mechanically Prepared Treasury Warrants (Type A) used in the payment of salaries, wages, pensions and others.
Establishment of a Bureau of the Treasury Agency funded account for personal services with authorized government depository banks.
Disposal of the Unused Old Format of blank Mechanically Prepared Treasury Warrants (Type A) and the Replacement of Old Mechanically Prepared Treasury Warrants (Type A) Issued and Outstanding, Not Encash/Deposited On or Before December 31, 1981.
Amendments to Paragraph II, Sec. 2 of Department Order No. 20-73, (Ministry of Finance) dated June 14, 1973 on the Frequency of Deposits of National Collections Direct to the Bureau of the Treasury or through any of the authorized Government Depository Banks.
Handling and Accounting of Land Bank Bonds received by the National Government Pursuant to P.D. No. 251, as amended.
Implementing rules and Regulations on the Use of Agency Income as provided in the General and Special Provisions of the 1981 General Appropriations Act (Batas Pambansa Bilang 80).