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Page 1: · 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,

Page 2: · 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,

Page 3: · 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,

Page 4: · 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,

Page 5: · 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,

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

by the Commission on Audit. Splitting of transactions to avoid exceeding the ceiling shall not be allowed. Furthermore, Section 4.3.2 of the COA Circular No. 97-002 dated February

MEMORANDUM CIRCULAR NO. 2020 - 002 HEALTH AND SAFETY … · 2020-07-06 · MEMORANDUM CIRCULAR NO. 2020 - 002 HEALTH AND SAFETY GUIDELINES GOVERNING THE OPERATIONS OF ACCOMMODATION

CIRCULAR SAF 002-10-2020

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

COMMISSION ON AUDITro2.dole.gov.ph/fndr/mis/files/COA_ML-DOLE-2013-FINAL.pdfcause the withholding of salaries pursuant to COA Circular No. 97-002 ... covered by Memorandum of ... provisions

· 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

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

Government Accounting Manual for National Government ... · revised the New Government Accounting System (NGAS) Manual prescribed under Commission on Audit (COA) Circular No. 2002-002

ns1.dilg.gov.phns1.dilg.gov.ph/PDF_File/issuances/legal_opinions/dilg-legal... · 4 Citing Paragraph 5.1.2, COA Circular No. 2012-002. Page 2 of 4 DILG Opinion . The release and use

ro2.dole.gov.phro2.dole.gov.ph/fndr/mis/files/COA/aom 2015.pdf · COA Circular No. 2009-006 dated February 15, 2009 and COA GAFMIS Circular Letter No. 2003-007 dated December 19,

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

Commission on Audit (COA) Circular No. 97 understanding 002, for the expenses unliquidated amount. 2. The granting, utilization and liquidation of Petty Cash Fund and Revolving/Change

COMMISSION ON AUDIT CIRCULAR NO. 2012-002 - September …€¦ · COA Assistant Commissioners, Directors and Auditors; and All Others Concerned ... the purpose of supporting disaster

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

Circular 002 - Mumbai Port Trust · Circular 002.jpg Author: user Created Date: 5/18/2015 5:06:29 PM

€¦ · 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

Executive Summary - coa.gov.ph · into law on July 8, ... Panglungsod of Iriga City, is Hon. Omar Erasmo G. Ampongan- ... COA Circular No. 97-002 and Chapter 3 of the

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

COA M2011-002 Budget Forms

MEMORANDUM CIRCULAR NO. 2020-002-B AMENDING ... No. 2020-002-B.pdfMEMORANDUM CIRCULAR NO. 2020-002-B AMENDING FURTHER THE HEALTH AND SAFETY GUIDELINES GOVERNING THE OPERATIONS OF ACCOMMODATION

COA Circular 2012-002 Guidelines on LDRRM Fund

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

Circular Reglamentaria Drones 002 - Rpas

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

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,

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,

· 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

psa.gov.ph · 2017-12-01 · prescribed in COA Resolution 2014-003 dated January 14, 2014 and COA Circular 2015-002 dated 9 March 2015. 14. The Head of Procuring Entity (HOPE), Chairman

· PDF fileDepartment of Budget and Management ... position classification be revised or updated to strengthen the Performance- ... COA Circular 2009-002 dated May 18,

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),

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

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MEMORANDUM CIRCULAR NO. 002 Series of 2015 TO : …s_Office/file/20150401... · coding schedule specified under Memorandum Circular No. 002, Series of 2013, as indicated below:

This shall apply to Financial Statements of Student ... · Agreements CNA! Incentives COA Circular No. 2015-002 Agencies are required to submit and upload ... DBM Circular No. 2005-4