CY 1978

Amendment of COA Circular No. 76-17, as amended, including in its coverage the Confidential Disbursements/Funds of Local Governments.

Control of Disbursements of Intelligence/Confidential Funds of Civil Security Units of Local Governments within Metropolitan Manila.

Amendment of COA Circular No. 76-35, including in its coverage the regulations on the printing of Accountable Forms having money value by the APO Production Unit.

Introduction of a new form and additional procedures in the issuance and payment of money orders, in addition to those prescribed in COA Circular No. 76-37, dated July 1, 1976.

Coverage of Memorandum Circular No. 1012 of the President dated October 19, 977 regarding contracts involving P2 M or more to be submitted to the President for approval.

Guidelines in the Procurement of Materials Funded Out of the DLGCD "Barangay Improvement and Development Assistance (BIDA)".

Amendment to COA General Circular No. 125 dated September 11, 1973 regarding accounting and related procedures for the receipts and disposition of the proceeds, either in cash or kind, of loan agreements entered into by, and between, the Republic of the Philippines and foreign governments and/or financial institutions, pursuant to Letter of Instructions No. 109 dated August 3, 1973 of the President of the Philippines and other applicable laws.

Use of Manual on Accounting System for Community Hospitals and Health Centers.

Accounting Guidelines to Ensure Effective Implementation of the Comprehensive Fund Release System of the Budget Commission.

Supplement to COA Circular No. 78-75 dated January 5, 1978.

Revocation of Reports and Pertinent Circulars.

Rules and Regulations to Implement the Instructions on Overtime-Payment as Embodied in LOI No. 565.

Revised Procedure for reporting of national collections and crediting the Accounts of national collecting officers for national collections deposited with the National Treasury or thru authorized depository banks.

The vouchers numbering system for all government offices/units including government owned and/or controlled corporations, self-governing boards, commissions and agencies.

Withholding of 7% Sales Tax from claims of Producer Supplies of Sand, Gravel, Crushed Rock, Filling Materials and Boulders.

Accounting Procedures for the creation and operation of the Special Account in the General Fund implementing Budget Circular No. 281 and Finance Circular No. 1-78 dated February 1, 1978 issued in pursuance of Presidential Decree No. 1234.

Requiring Real Property Tax Receipts, Province Form No. 25(A) to be marked “Valid for (Name of Province or City) Only" before issuance.

Purchase of books entitled "Government Accounting: A Managerial Approach:, and "Government Auditing: Concepts and Practices" (by Eduardo C. Gopez).

Updating and Restating Audit Requirements for Purchase of Supplies, Materials