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Page 1: blgf.gov.phblgf.gov.ph/wp-content/uploads/2016/01/coa-circular-no.2015-007.pdf · COA-DBM Joint Circular No. 2013-1 dated March 15, 2013 prescribing ... Further, all other circulars,

Page 2: blgf.gov.phblgf.gov.ph/wp-content/uploads/2016/01/coa-circular-no.2015-007.pdf · COA-DBM Joint Circular No. 2013-1 dated March 15, 2013 prescribing ... Further, all other circulars,

Page 3: blgf.gov.phblgf.gov.ph/wp-content/uploads/2016/01/coa-circular-no.2015-007.pdf · COA-DBM Joint Circular No. 2013-1 dated March 15, 2013 prescribing ... Further, all other circulars,

lga.gov.phWork/2018... · 2018-01-31 · prescribed in COA Resolution 2014-003 dated January 14, 2014 and COA Circular 2015-002 dated March 9, 2015. The Head of Procuring Entity (HOPE),

· of 4.2 of COA Circular No. 94- 013 dated December 13, 1994 and COA Circular No. 2015- 010 dated December 1, 2015 resulting in the overstatement

COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - coa.gov.ph · agency (COA Decision No. 2006-030 dated April 1 1, 2006; BCDA vs. COA, CJ.R. No. 178160 dated February 26, 2009). Grant of

· COA Circular No. 87-278 and reiterated under COA Circular No. 2009-01. Hence, the review and evaluation process, particularly on the technical aspect, has not been facilitated

ccwd.gov.phccwd.gov.ph/files/GUIDELINES ON REPORT AND RANKING 2017.pdf · 2020. 9. 21. · in COA Circular 97-002 dated February 10, 1997 and reiterated in COA Circular 2009-002 dated

COA Circular 2012-002 dated September - lga.gov.ph Exchange/Resilience PH... · COA Circular 2012-002 dated September 12, 2012 COA Circular 2014-002 dated April 15, 2014 NDRRMC DBM

mimaropa.dole.gov.phmimaropa.dole.gov.ph/fndr/mis/files/COA 2012.pdfwithholding of salaries pursuant to COA Circular No 97-002; and (e) for the outstanding accounts of deceased personnel

PERMANENT COMMITTEE (COA-DBM-DOF) JOINT CIRCULAR NO · PDF filepermanent committee (coa-dbm-dof) joint circular no 4joint circular no. 4-2012 sept. 11, 2012 rules and regulations implementing

DEPARTMENT OF SCIENCE AND TECHNOLOGY SCIENCE … › images › jdownloads › pdf_files › Citizen_charter_new.pdfPlease refer to COA Circular No. 2012-001 Service Providers (i.e

COA CIRCULAR NO. 2019-003 - June 25, 2019 · COA CIRCULAR NO. 2019-003 - June 25, 2019 Subject: Guidelines to Implement Commission on Audit \(COA\) Circular No. 2017-003 dated October

car.dole.gov.phcar.dole.gov.ph/fndr/mis/files/COA_2015.pdfcontrary to Section 2 of PD. 1445, COA Circular No. 2007-001 dated October 25, 2007, COA ... Memorandum of Agreement and observe

€¦ · 7.17 7.18 Officials and ... provided under CSC Memorandum Circular No. 3 s. 2015, shall not be entitled to the FY ... 1997 and reiterated in COA Circular 2009-002 dated May

COA Circular No. 2009-002 (Instituting Pre-Audit)

COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - coa.gov.ph · functions and the COA auditors in their auditorial ftmctions. The situational cases enumerated under COA Circular No. 85-55A

COMMISSION ON AUDIT CIRCULAR NO. 2011-002 - July 22, 2011 … · COMMISSION ON AUDIT CIRCULAR NO. 2011-002 - July 22, 2011 Author: COA Subject: Lifting of Pre-audit of Government

Performance Management...within the reglementary period, as prescribed in COA Circular 97-002 dated February 10, 1997 and reiterated in COA Circular 2009-002 dated May 18, 2009, shall

Republic of the Philippines CITY OF SANTA ROSA · 2019-10-26 · PO's/NGOs must be subject to COA auditing rules and principles., specifically COA Circular No. 2007-001, dated October

OBSERVATIONS AND RECOMMENDATIONS ACTIONS TAKENComply with Section 79 of PD No. 1445, COA Circular No. 89-296 and COA Memorandum No. 88-569 on the disposal of unserviceable property

The Chart of Accounts prescribed under COA Circular No. 2016-006 dated December 29, 2016 was used in the preparation of the Financial Statements for the ... of COA Circular No. 2009-006

CIRCULAR LETTER Idbm.gov.ph/wp-content/uploads/Issuances/2017/Circular Letter... · conduct of early procurement activities. ... DSWD CSC COA . . .. ..... COIVEE—LEC- . . ... Particulars

CIRCULAR No : 2007-001 Date : October 25, 2007 TO:Title COMMISSION ON AUDIT CIRCULAR NO. 2007-001 - October 25, 2007 Author COA Subject Revised guidelines in the granting, utilization,

phcc.gov.phphcc.gov.ph/wp-content/uploads/2016/04/Office_Circular... · 2018-05-18 · in COA Resolution 2014-003 dated 14 January 2014 and COA Circular No. 2015-002 dated 9 March

Technical Education and Skills Development Authority - TESDA › Uploads › File › TESDABoardResolution › 2017 › BR 2017-56.pdfCOA Circular No. 94-2013, Item 3.0 of COA Circular

· 2018-03-26 · with said reporting requirements as prescribed in COA Resolution 2014-003 dated January 14, 2014 and COA Circular 2015-002 dated March 9,_2015. 4.13 The Head of

· PDF file-47.28% OMB Office Circular No.07 0014 ... Code per COA-DBM-DOF Joint Circular No. 2013-1 dated 6 August 2013. ... 4,210,476.56 1,869,197.48 AGDB 10 10,263.34

The COA ReporterThe COA Reporter

Executive Summary · were not furnished the COA Auditor within five working days from execution and issuance thereof, contrary to COA Circular No. 2009-001 dated February 12, 2009,

· the reglementary period as prescribed in Commission on Audit (COA) Circular No. 97- 002 dated February 10, 1997 and reiterated in COA Circular No. 2009-002 dated May 18, 2009,

ANNUAL AUDIT REPORTnot submitted to COA for mandatory post audit and custody contrary to Sections 100 and 122 of PD 1445 and COA Circular Nos. 2009-006 and 95-006 , hence Management

COMMISSION ON AUDIT CIRCULAR NO. 2012-002 - …downloads.caraga.dilg.gov.ph/Disaster Preparedness/NEW/COA Circul… · ON OF THE, CIRCULAR TO SUBJECT: af COMMISSION ON AUDIT Œifg,

mwss.gov.phmwss.gov.ph/wp-content/uploads/apsi-2017.pdf · framework pursuant to COA Resolution No. 2014- 003, COA Circular Nos. 2015-003 and 2017-004. We reiterated our recommendation

blgf.gov.phblgf.gov.ph/.../uploads/2015/08/BLGF-Memorandum-Circular-No-08-2015.pdf · Il. Grace Period A. Upon written request prescribed by the BLGF (Annex A), the local treasurers

tpb.gov.phtpb.gov.ph/wp-content/uploads/2016/08/...Plan-on-COA-Observation.pdfmemorandum directing ... COA Circular No. 95-006 dated May 18, 1995, Section 5.0 of COA Circular No. 92-89E

DILG Regional Office No. 5region5.dilg.gov.ph/wp-content/uploads/2018/10/042.pdf · 2018. 10. 2. · COA Circular 2012-001 dated June 14-2012 COA Circular 2016-005 dated Jul 13 2006

MEMORANDUM CIRCULAR - Department of the …downloads.caraga.dilg.gov.ph/PCF Documents/PCF-Download-201344... · guidelines on the transfer of funds (COA Circular No. 94-013 dated