REPUBLIC OF THE PHILIPPINES|
COMMISSION ON AUDIT
Don Mariano Marcos Avenue, Quezon City, Philippines
Tel. Nos. 98-17-31; 99-26-81; 99-54-02; 96-79-88; 98-72-66; 98-07-59
January 28, 1987
COMMISSION ON AUDIT MEMORANDUM No. 87-243-B
TO             :    All Directors, Deputy Directors, Heads of Auditing Units and All Others Concerned.
SUBJECT  :    Disposal of Government Records.
1.0    Authority of RMAO
Ministry Order No. 2, dated September 17, 1986 of the Ministry of General Services, issued pursuant to Executive Order No. 290, Series of 1958, vests upon the Records Management and Archives Office (RMAO), authority to dispose of all government records.
2.0    Duties of Auditors as Witnesses
3.0    Public Bidding
Field auditors or their duly authorized representatives shall act as witnesses only in the disposal. As such witnesses, all auditors, their duly authorized representatives and all others concerned, are hereby enjoined to be vigilant and should see that vouchers and supporting documents have passed their prescribed retention periods, post-audited and are no longer needed/involved in any criminal, civil or administrative proceedings; that there is actual disposal, whether by burning, shredding or by sale.
In the event public bidding is resorted to by RMAO for the disposal of valueless government records, the provisions of COA Circular No. 78-87 dated September 6, 1978 re “attendance of the auditor or his duly authorized representative ” at the opening of bids,” shall be strictly observed, particularly on the following points: