div class=ts-pagebuttonPage 1button div class=ts-image a href=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5page1jpg target=_blank amp-img class=ts-thumb alt=Page 1: COMMISSION ON AUDIT CIRCULAR NO 2012-003 - coagovph · agency COA Decision No 2006-030 dated April 1 1 2006 BCDA vs COA CJR No 178160 dated February 26 2009 Grant of src=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5thumbnails1jpg width=142 height=106 layout=responsive amp-imga divp2012-003pdivdiv class=ts-pagebuttonPage 2button div class=ts-image a href=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5page2jpg target=_blank amp-img class=ts-thumb alt=Page 2: COMMISSION ON AUDIT CIRCULAR NO 2012-003 - coagovph · agency COA Decision No 2006-030 dated April 1 1 2006 BCDA vs COA CJR No 178160 dated February 26 2009 Grant of src=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5thumbnails2jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 3button div class=ts-image a href=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5page3jpg target=_blank amp-img class=ts-thumb alt=Page 3: COMMISSION ON AUDIT CIRCULAR NO 2012-003 - coagovph · agency COA Decision No 2006-030 dated April 1 1 2006 BCDA vs COA CJR No 178160 dated February 26 2009 Grant of src=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5thumbnails3jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 4button div class=ts-image a href=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5page4jpg target=_blank amp-img class=ts-thumb alt=Page 4: COMMISSION ON AUDIT CIRCULAR NO 2012-003 - coagovph · agency COA Decision No 2006-030 dated April 1 1 2006 BCDA vs COA CJR No 178160 dated February 26 2009 Grant of src=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5thumbnails4jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 5button div class=ts-image a href=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5page5jpg target=_blank amp-img class=ts-thumb alt=Page 5: COMMISSION ON AUDIT CIRCULAR NO 2012-003 - coagovph · agency COA Decision No 2006-030 dated April 1 1 2006 BCDA vs COA CJR No 178160 dated February 26 2009 Grant of src=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5thumbnails5jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 6button div class=ts-image a href=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5page6jpg target=_blank amp-img class=ts-thumb alt=Page 6: COMMISSION ON AUDIT CIRCULAR NO 2012-003 - coagovph · agency COA Decision No 2006-030 dated April 1 1 2006 BCDA vs COA CJR No 178160 dated February 26 2009 Grant of src=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5thumbnails6jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 7button div class=ts-image a href=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5page7jpg target=_blank amp-img class=ts-thumb alt=Page 7: COMMISSION ON AUDIT CIRCULAR NO 2012-003 - coagovph · agency COA Decision No 2006-030 dated April 1 1 2006 BCDA vs COA CJR No 178160 dated February 26 2009 Grant of src=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5thumbnails7jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 8button div class=ts-image a href=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5page8jpg target=_blank amp-img class=ts-thumb alt=Page 8: COMMISSION ON AUDIT CIRCULAR NO 2012-003 - coagovph · agency COA Decision No 2006-030 dated April 1 1 2006 BCDA vs COA CJR No 178160 dated February 26 2009 Grant of src=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5thumbnails8jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 9button div class=ts-image a href=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5page9jpg target=_blank amp-img class=ts-thumb alt=Page 9: COMMISSION ON AUDIT CIRCULAR NO 2012-003 - coagovph · agency COA Decision No 2006-030 dated April 1 1 2006 BCDA vs COA CJR No 178160 dated February 26 2009 Grant of src=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5thumbnails9jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 10button div class=ts-image a href=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5page10jpg target=_blank amp-img class=ts-thumb alt=Page 10: COMMISSION ON AUDIT CIRCULAR NO 2012-003 - coagovph · agency COA Decision No 2006-030 dated April 1 1 2006 BCDA vs COA CJR No 178160 dated February 26 2009 Grant of src=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5thumbnails10jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 11button div class=ts-image a href=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5page11jpg target=_blank amp-img class=ts-thumb alt=Page 11: COMMISSION ON AUDIT CIRCULAR NO 2012-003 - coagovph · agency COA Decision No 2006-030 dated April 1 1 2006 BCDA vs COA CJR No 178160 dated February 26 2009 Grant of src=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5thumbnails11jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 12button div class=ts-image a href=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5page12jpg target=_blank amp-img class=ts-thumb alt=Page 12: COMMISSION ON AUDIT CIRCULAR NO 2012-003 - coagovph · agency COA Decision No 2006-030 dated April 1 1 2006 BCDA vs COA CJR No 178160 dated February 26 2009 Grant of src=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5thumbnails12jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 13button div class=ts-image a href=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5page13jpg target=_blank amp-img class=ts-thumb alt=Page 13: COMMISSION ON AUDIT CIRCULAR NO 2012-003 - coagovph · agency COA Decision No 2006-030 dated April 1 1 2006 BCDA vs COA CJR No 178160 dated February 26 2009 Grant of src=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5thumbnails13jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 14button div class=ts-image a href=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5page14jpg target=_blank amp-img class=ts-thumb alt=Page 14: COMMISSION ON AUDIT CIRCULAR NO 2012-003 - coagovph · agency COA Decision No 2006-030 dated April 1 1 2006 BCDA vs COA CJR No 178160 dated February 26 2009 Grant of src=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5thumbnails14jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 15button div class=ts-image a href=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5page15jpg target=_blank amp-img class=ts-thumb alt=Page 15: COMMISSION ON AUDIT CIRCULAR NO 2012-003 - coagovph · agency COA Decision No 2006-030 dated April 1 1 2006 BCDA vs COA CJR No 178160 dated February 26 2009 Grant of src=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5thumbnails15jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 16button div class=ts-image a href=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5page16jpg target=_blank amp-img class=ts-thumb alt=Page 16: COMMISSION ON AUDIT CIRCULAR NO 2012-003 - coagovph · agency COA Decision No 2006-030 dated April 1 1 2006 BCDA vs COA CJR No 178160 dated February 26 2009 Grant of src=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5thumbnails16jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 17button div class=ts-image a href=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5page17jpg target=_blank amp-img class=ts-thumb alt=Page 17: COMMISSION ON AUDIT CIRCULAR NO 2012-003 - coagovph · agency COA Decision No 2006-030 dated April 1 1 2006 BCDA vs COA CJR No 178160 dated February 26 2009 Grant of src=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5thumbnails17jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 18button div class=ts-image a href=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5page18jpg target=_blank amp-img class=ts-thumb alt=Page 18: COMMISSION ON AUDIT CIRCULAR NO 2012-003 - coagovph · agency COA Decision No 2006-030 dated April 1 1 2006 BCDA vs COA CJR No 178160 dated February 26 2009 Grant of src=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5thumbnails18jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 19button div class=ts-image a href=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5page19jpg target=_blank amp-img class=ts-thumb alt=Page 19: COMMISSION ON AUDIT CIRCULAR NO 2012-003 - coagovph · agency COA Decision No 2006-030 dated April 1 1 2006 BCDA vs COA CJR No 178160 dated February 26 2009 Grant of src=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5thumbnails19jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 20button div class=ts-image a href=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5page20jpg target=_blank amp-img class=ts-thumb alt=Page 20: COMMISSION ON AUDIT CIRCULAR NO 2012-003 - coagovph · agency COA Decision No 2006-030 dated April 1 1 2006 BCDA vs COA CJR No 178160 dated February 26 2009 Grant of src=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5thumbnails20jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 21button div class=ts-image a href=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5page21jpg target=_blank amp-img class=ts-thumb alt=Page 21: COMMISSION ON AUDIT CIRCULAR NO 2012-003 - coagovph · agency COA Decision No 2006-030 dated April 1 1 2006 BCDA vs COA CJR No 178160 dated February 26 2009 Grant of src=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5thumbnails21jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 22button div class=ts-image a href=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5page22jpg target=_blank amp-img class=ts-thumb alt=Page 22: COMMISSION ON AUDIT CIRCULAR NO 2012-003 - coagovph · agency COA Decision No 2006-030 dated April 1 1 2006 BCDA vs COA CJR No 178160 dated February 26 2009 Grant of src=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5thumbnails22jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 23button div class=ts-image a href=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5page23jpg target=_blank amp-img class=ts-thumb alt=Page 23: COMMISSION ON AUDIT CIRCULAR NO 2012-003 - coagovph · agency COA Decision No 2006-030 dated April 1 1 2006 BCDA vs COA CJR No 178160 dated February 26 2009 Grant of src=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5thumbnails23jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 24button div class=ts-image a href=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5page24jpg target=_blank amp-img class=ts-thumb alt=Page 24: COMMISSION ON AUDIT CIRCULAR NO 2012-003 - coagovph · agency COA Decision No 2006-030 dated April 1 1 2006 BCDA vs COA CJR No 178160 dated February 26 2009 Grant of src=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5thumbnails24jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 25button div class=ts-image a href=https:reader042vdocumentinreader042viewer20220402195e1aac49c7adba6af7656901html5page25jpg target=_blank amp-img class=ts-thumb alt=Page 25: COMMISSION ON AUDIT CIRCULAR NO 2012-003 - 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