COA CIRCULAR NO. 2019-003 - June 25, 2019 · COA CIRCULAR NO. 2019-003 - June 25, 2019 Subject:...

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Transcript of COA CIRCULAR NO. 2019-003 - June 25, 2019 · COA CIRCULAR NO. 2019-003 - June 25, 2019 Subject:...

Page 1: 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
Page 2: 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
Page 3: 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
Page 4: 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
Page 5: 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 EXTERNA NÚMERO 003 DE 2009

CIRCULAR EXTERNA NÚMERO 003 DE 2009

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

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

COA Updates CY 2014. Adoption of the Philippine Public Sector Accounting Standards (PPSAS) COA Resolution No. 2014-003 dated January 24, 2014 1.

COA Updates CY 2014. Adoption of the Philippine Public Sector Accounting Standards (PPSAS) COA Resolution No. 2014-003 dated January 24, 2014 1.

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,

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,

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

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

FS 2016.pdf · As per COA Circular No. 2015-003 dated April 16, 2015 PPC is classified as Non- Government Business Enterprise (Non-GBE) for not having met the criteria to qualify

FS 2016.pdf · As per COA Circular No. 2015-003 dated April 16, 2015 PPC is classified as Non- Government Business Enterprise (Non-GBE) for not having met the criteria to qualify

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),

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),

metroroxaswd.gov.ph · 2009, shall not be entitled to the FY 2017 PBB. ... requirements as prescribed in COA Resolution 2014-003 dated January 14, 2014 and Circular 2015-002 dated

metroroxaswd.gov.ph · 2009, shall not be entitled to the FY 2017 PBB. ... requirements as prescribed in COA Resolution 2014-003 dated January 14, 2014 and Circular 2015-002 dated

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

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

mwss.gov.ph · 2018. 11. 16. · Accounting Standards (PPSAS) as its applicable Financial Reporting Framework pursuant to COA Circular No. 2015-003 dated April 16, 2015, a material

mwss.gov.ph · 2018. 11. 16. · Accounting Standards (PPSAS) as its applicable Financial Reporting Framework pursuant to COA Circular No. 2015-003 dated April 16, 2015, a material

 · 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

 · 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

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

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

COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - …rsso12.psa.gov.ph/sites/default/files/s/Procurement/COA_C2012-003.pdf · agency (COA Decision No. 2006-030 dated April 1 1, 2006; BCDA

COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - …rsso12.psa.gov.ph/sites/default/files/s/Procurement/COA_C2012-003.pdf · agency (COA Decision No. 2006-030 dated April 1 1, 2006; BCDA

AC 91-003 SRVSOP - International Civil Aviation … AC 91-003 RNAV1...AC 91-003 SRVSOP 1 ADVISORY CIRCULAR AC : 91-003 DATE : 12/10/09 VERSION : Original ISSUED BY : SRVSOP SUBJECT:

AC 91-003 SRVSOP - International Civil Aviation … AC 91-003 RNAV1...AC 91-003 SRVSOP 1 ADVISORY CIRCULAR AC : 91-003 DATE : 12/10/09 VERSION : Original ISSUED BY : SRVSOP SUBJECT:

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

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

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

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

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,

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,

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,

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,

GOVERNMENT ACCOUNTING MANUAL · the Philippine Public Sector Accounting Standards (PPSAS); c. COA Circular No. 2014-003 dated April 15, 2014 providing the implementing rules and guidelines

GOVERNMENT ACCOUNTING MANUAL · the Philippine Public Sector Accounting Standards (PPSAS); c. COA Circular No. 2014-003 dated April 15, 2014 providing the implementing rules and guidelines

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