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COMMISSION ON AUDIT CIRCULAR NO. 96-005

May 2, 1996




TO                         : All Heads of departments, Bureaus, Offices and Agencies of the National Government; Managing heads of Government Owned and/or Controlled Corporations; Provincial Governors, City and Municipal Mayors; COA Directors, Heads of Auditing Units; and All Others Concerned.


SUBJECT        :Further amendment to GAO Memorandum Circular No. 400 dated May 29, 1959, as amended, on reimbursement of expenses not requiring receipts.


In view of the prohibitive cost of living occasioned by increasing prices, GAO Memorandum Circular No. 400 dated May 29, 1959, as amended, is hereby further amended to read as follows:

        "Hereafter, except in the case of payments for PU or TPU vehicles, train or steamship fares, all expenses of P75.00 or less need not be supported by reimbursement receipts."

Any Circular or directive in conflict herewith is hereby modified accordingly.

This Circular shall take effect immediately.



(Sgd.) CELSO D. GA—GAN - Chairman
(Sgd.) ROGELIO B. ESPIRITU - Commissioner
(Sgd.) SOFRONIO B. URSAL - Commissioner