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Agency issuances
16,884 issuances · 1941–2026
27 issuances
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- COA Circular No. 2015-004 RESTATEMENT WITH AMENDMENTS OF COA ACCOUNTING CIRCULAR NO. 2007-003 DATED JANUARY 19, 2007 ON THE SUBMISSION OF YEAR-END FINANCIAL STATEMENTS AND OTHER FINANCIALREPORTS/SCHEDULES FOR INCLUSION IN THE ANNUAL FINANCIAL REPORT (AFR)"FOR GOCCS AND THEIR SUBSIDIARIES STARTING FY 2014
- COA Circular No. 2015-003 CLASSIFICATION OF ALL GOVERNMENT CORPORATIONS AND OTHER ENTITIES/INSTRUMENTALITIES WITH CORPORATE POWERS AS GOVERNMENT BUSINESS ENTERPRISES (GBES) OR NON-GBES FOR THE PURPOSE OF DETERMINING THE APPLICABLE FINANCIAL REPORTING FRAMEWORK IN THE PREPARATION OF THEIR FINANCIAL STATEMENTS AND PRESCRIBING GUIDELINES THEREFORE
- COA Circular No. 2015-002 SUPPLEMENTARY GUIDELINES ON THE PREPARATION OF FINANCIAL STATEMENTS AND OTHER FINANCIAL REPORTS, THE TRANSITIONAL PROVISIONS ON THE IMPLEMENTATION OF THE PHILIPPINE PUBLIC SECTOR ACCOUNTING STANDARDS, AND THE CODING STRUCTURE
- COA Circular No. 2015-001 PRESCRIBING THE GUIDELINES AND PROCEDURES IN THE REVERSION TO THE GENERAL FUND OF ALL DORMANT CASH, UNAUTHORIZED ACCOUNTS, UNNECESSARY SPECIAL AND TRUST FUNDS AND RELATED ACCOUNTS, IN CONFORMITY WITH PERMANENT COMMITTEE JOINT CIRCULAR NO. 4-2012, DATED SEPTEMBER 11, 2012, IMPLEMENTING EXECUTIVE ORDER NO. 431, DATED MAY 30, 2005
- COA Circular No. 2013-007 GUIDELINES FOR THE USE OF ELECTRONIC OFFICIAL RECEIPTS (eORS) TO ACKNOWLEDGE COLLECTION OF INCOME AND OTHER RECEIPTS OF GOVERNMENT
- COA Circular No. 2013-006 GUIDELINES IN THE DISPOSITION OF REQUESTS FOR DOCUMENTS/RECORDS/ REPORTS/DECISIONS AND OTHER INFORMATION IN THE POSSESSION AND/OR CUSTODY OF COA, INCLUDING FURNISHING OF COPIES THEREOF TO REQUESTING PARTIES
- COA Circular No. 2013-003A 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
- COA Circular No. 2013-004 INFORMATION AND PUBLICITY ON PROGRAMS/PROJECTS/ACTIVITIES OF GOVERNMENT AGENCIES
- COA Circular No. 2013-003 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
- COA Circular No. 2013-002 ADOPTION OF THE REVISED CHART OF ACCOUNTS FOR NATIONAL GOVERNMENT AGENCIES
- COA Circular No. 2013-001 AMENDMENT TO COA CIRCULAR NO. 2012-001 DATED JUNE 14, 2012 PRESCRIBING ADDITIONAL DOCUMENTARY REQUIREMENT FOR RETIREMENT BENEFITS AND INCREASING THE AMOUNT OF CASH ADVANCE REQUIRING FIDELITY BOND FROM P2,001 TO P5,001
- COA Circular No. 2012-005 REVOCATION OF COA CIRCULAR NO. 2009-008 DATED NOVEMBER 9, 2009, AND PRESCRIBING THE USE OF PUNONG BARANGAY'S CERTIFICATION (PBC) AND COA AUDITOR'S ADVICE (CAA)
- COA Circular No. 2012-004 DEMAND FOR IMMEDIATE LIQUIDATION AND SETTLEMENT OF ALL CASH ADVANCES OUTSTANDING AS OF DECEMBER 31, 2011
- COA Circular No. 2011-002 LIFTING OF PRE-AUDIT OF GOVERNMENT TRANSACTIONS
- COA Circular No. 2011-001 REITERATION OF ITEMS CONSTITUTING SUPPORT TO AUDIT GROUPS/TEAMS AND OF THE PROHIBITION AGAINST RECEIPT BY PERSONNEL OF THE COMMISSION ON AUDIT OF HONORARIUM, ALLOWANCE, BONUS OR OTHER EMOLUMENTS AS A FORM OF FRINGE BENEFIT OR ADDITIONAL COMPENSATION
- COA Circular No. 2010-001 AMENDMENTS ON THE GUIDELINES ON THE SUBMISSION OF YEAR-END FINANCIAL STATEMENTS (FS) AND SUPPORTING SCHEDULES OF LOCAL GOVERNMENT UNITS (LGUS) FOR CY 2009 AND ONWARDS
- COA Circular No. 2009-006 PRESCRIBING THE USE OF THE RULES AND REGULATIONS ON SETTLEMENT OF ACCOUNTS
- COA Circular No. 2009-005 SUSPENSION OF ITEMS 3.1.6 AND 4.6 OF COA CIRCULAR NO. 2009-002 DATED MAY 18, 2009 AND OTHER PROVISIONS RELATING TO AUDIT OF PAYMENTS MADE THRU AUTOMATIC DEBIT ADVANCE (ADA)
- COA Circular No. 2009-004 DEFERMENT OF THE DATE THAT COA CIRCULAR NO. 2009- 002 DATED MAY 18, 2009 TAKES EFFECT RE: REINSTITUTING SELECTIVE PRE-AUDIT ON GOVERNMENT TRANSACTIONS
- COA Circular No. 2009-003 SUSPENSION OF ITEM 3.1 OF COA CIRCULAR NO. 2009-002 DATED MAY 18, 2009 AND OTHER PROVISIONS RELATING TO PRE-AUDIT OF TRANSACTIONS REFERRED TO AND LISTED IN ANNEX “A”
- COA Circular No. 2009-002 REINSTITUTING SELECTIVE PRE-AUDIT ON GOVERNMENT TRANSACTIONS
- COA Circular No. 2009-001 RESTATEMENT WITH AMENDMENT OF COA CIRCULAR 87- 278 AND COA MEMORANDUM 2005-027 RE: SUBMISSION OF COPY OF GOVERNMENT CONTRACTS, PURCHASE ORDERS AND THEIR SUPPORTING DOCUMENTS TO THE COMMISSION ON AUDIT
- COA Circular No. 2008-003 SUSPENSION OF THE IMPLEMENTATION OF THE PHILIPPINE GOVERNMENT ACCOUNTING STANDARDS (PGAS) AND THE REVISED PHILIPPINE GOVERNMENT CHART OF ACCOUNTS (PGCA)
- COA Circular No. 2008-001 PRESCRIBING A REVISED PHILIPPINE GOVERNMENT CHART OF ACCOUNTS
- COA Circular No. 2007-001 REVISED GUIDELINES IN THE GRANTING, UTILIZATION, ACCOUNTING AND AUDITING OF THE FUNDS RELEASED TO NON-GOVERNMENTAL ORGANIZATIONS/PEOPLE’S ORGANIZATIONS (NGOS/POS)