COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - coa.gov.ph · agency (COA Decision No. 2006-030 dated...

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2012-003

Transcript of COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - coa.gov.ph · agency (COA Decision No. 2006-030 dated...

Page 1: 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

2012-003

Page 2: 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
Page 3: 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
Page 4: 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
Page 5: 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
Page 6: 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
Page 7: 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
Page 8: 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
Page 9: 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
Page 10: 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
Page 11: 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
Page 12: 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
Page 13: 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
Page 14: 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
Page 15: 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
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Page 17: 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
Page 18: 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
Page 19: 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
Page 20: 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
Page 21: 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
Page 22: 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
Page 23: 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
Page 24: 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
Page 25: 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
Page 26: 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
Page 27: 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
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Sample COA Application - Federal Aviation … · Sample COA Application v 1.1 – Updated 09/10/08 Sample COA Application. Federal Aviation 2 2 Administration Sample COA Application

Sample COA Application - Federal Aviation … · Sample COA Application v 1.1 – Updated 09/10/08 Sample COA Application. Federal Aviation 2 2 Administration Sample COA Application

Page 2 COA Supplement No. 1 - Home - coa

Page 2 COA Supplement No. 1 - Home - coa

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,

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,

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,

Financial Statements... · 24.94% LIABILITIES AND 4,951,286.26 ... 36.013,488.15 148,117.55 (5289896.40) 2.81% ... In accordance with COA Circular Letter No. 2004-3 dated October

Financial Statements... · 24.94% LIABILITIES AND 4,951,286.26 ... 36.013,488.15 148,117.55 (5289896.40) 2.81% ... In accordance with COA Circular Letter No. 2004-3 dated October

€¦ · COA chided DA for violation of COA Circular Nos. 94-013 and 2007-001. It also flagged the Agriculture depart- ment for P 16 billion worth of unliqui- dated fund transfers

€¦ · COA chided DA for violation of COA Circular Nos. 94-013 and 2007-001. It also flagged the Agriculture depart- ment for P 16 billion worth of unliqui- dated fund transfers

COA MIXTURE; THE NEWLY BRANDED COA FS

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Audit Report - coa.gov.ph · Title: Audit Report Author: COA - Cavite State University Created Date: 6/13/2017 3:48:41 PM

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GOVERNMENT ACCOUNTING MANUAL - coa.gov.ph · under the New Government Accounting System per COA Circular No. 2004-008 dated ... finalization of the Government Accounting Manual (GAM)

GOVERNMENT ACCOUNTING MANUAL - coa.gov.ph · under the New Government Accounting System per COA Circular No. 2004-008 dated ... finalization of the Government Accounting Manual (GAM)

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

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

00 2...'' COA Circular No. 2012-004 dated November 28. 2012, Commission on Audit Circular No. 2012-001 dated June 14. 2012. Revised Guidelines on ihe Seitlcmcnt of Cash Advance and

00 2...'' COA Circular No. 2012-004 dated November 28. 2012, Commission on Audit Circular No. 2012-001 dated June 14. 2012. Revised Guidelines on ihe Seitlcmcnt of Cash Advance and

Gut MucosalenzymeactivityMucosalenzymeactivityforbutyrate oxidation Butyric acid CH3.CH2.CH2.COOH ATP AMP Butyryl CoA Crotonyl CoA Hydroxybutyryl Cl NA NAI Acetoacetyl CoA Acetyl CoA

Gut MucosalenzymeactivityMucosalenzymeactivityforbutyrate oxidation Butyric acid CH3.CH2.CH2.COOH ATP AMP Butyryl CoA Crotonyl CoA Hydroxybutyryl Cl NA NAI Acetoacetyl CoA Acetyl CoA

PRODUCT DIRECTORY - bettshow.com · 94 pods & screens desks seating tiered seating ... ott 013 ott 010 ott 011 ott 012 ott 002 ... coa 001 coa 006 coa 002 coa 007 coa 003 coa 008

PRODUCT DIRECTORY - bettshow.com · 94 pods & screens desks seating tiered seating ... ott 013 ott 010 ott 011 ott 012 ott 002 ... coa 001 coa 006 coa 002 coa 007 coa 003 coa 008

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.

FY 2009 COA Annual GAD Accomplishment Report...GAD Accomplishment Report COA Memo No.2009-020 dated 5/15/09 on the Guidelines on the Audit of GAD Funds and Activities in Government

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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

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

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

 · 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

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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

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

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