Commission on Audit

Conversion from the Philippine Government Chart of Accounts under the New Government Accounting System per COA Circular No. 2004-008 dated September 20, 2004, as amended, to the Revised Chart of Accounts for Government Corporations under COA Circular No. 2015-010 dated December 01, 2015, new, revised and deleted accounts, and relevant accounting policies and guidelines in the implementation thereof

• Annex A -  Matrix on the Conversion of Accounts

               Philippine Government Chart of Accounts to the Revised Chart of Accounts for Government Corporations

• Annex B - New Accounts and Revised Code, Title and/or Description

• Annex C - Sample Conversion Entry based on December 31, 2015 Statement of Financial Position

• Annex D - Sample Conversion Entry based on the Trial Balance covering the transactions for the period January-December 31, 2016

Guidelines and Procedures on the Write-off of Dormant Receivable Accounts, Unliquidated Cash Advances, and Fund Transfers of National Government Agencies (NGAs), Local Government Units (LGUs) and Government-Owned and Controlled Corporations (GOCCs)

• Annexes 1 - 5   - 1.09 MB;  - 64.5 KB

Guidelines on the conversion of the chart of accounts from the Philippine Chart of Accounts under COA Circular No. 2004-008 dated September 20, 2004, as amended, to the Revised Chart of Accounts for Local Government Units under COA Circular  No. 2015-009 dated December 1, 2015, and Guidelines on the Preparation of the Calendar Year 2015 Year-End Financial Statements and Reports

• Annex A - Matrix of Conversion of Accounts

• Annex A-1 – List of New Accounts Not Mentioned in the Conversion Matrix

• Annex B – Statement of Financial Position

• Annex B-1 – Statement of Financial Position-Trust Fund

• Annex C – Statement of Financial Performance

• Annex C-1 – Statement of Financial Performance-Trust Fund

• Annex D – Statement of Changes in Net Assets/Equity

• Annex E – Statement of Cash Flows

• Annex E-1 – Statement of Cash Flows-Trust Fund

• Annex F – Statement of Comparison of Budget and Actual Amounts

• Annex G – Notes to Financial Statements

Amendment to COA Circular No. 2013-004 dated January 30, 2013 Re: Information and Publicity on Programs/Projects/Activities of the Government Agencies

Updates on Prescribing the Revised Guidelines and Documentary Requirements for Fund Transfers

Amendment to COA Circular No. 2013-003, dated January 30, 2013, re: Reiteration of Audit Disallowance of Payments Without Legal Basis of Allowances, Incentives, and Other Benefits of Government Officials and Employees in the NGAs, LGUs, and GOCCs and their Subsidiaries