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  • Coa Circular 2014 002

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Republic of the Philippines COMMISSION ON AUDIT Commonwealth Avenue, Quezon City, Philippines No. : 0100Z Date: APR 1 5 2014 CIRCULAR TO All Heads of Departments, Bureaus/Offices and Local Government.

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National Government Audit Agencies (NGAs) and Government Owned and Controlled Corporations (GOCCs) Audit Agencies. ... Local Government Audit Agencies. ... State Universities and Colleges. ... Water Districts.

The Commission on Audit shall have the power, authority, and duty to examine, audit, and settle all accounts pertaining to the revenue and receipts of, and expenditures or uses of funds and property, owned or held in trust by, or pertaining to, the Government, or any of its subdivisions, agencies, or instrumentalities, ...

GAO is responsible to conduct audits of all financial reports, also audits of all expenditures and assets of the government. The GAO was re-established after the Second World War and changed its name to Commission on Audit (COA) under the 1973 constitution.

Moreover, the Constitution reiterated COA's role as the sole official external auditor of government agencies as well as government-owned- and-controlled corporations (GOCCs).

Coenzyme A is a coenzyme containing pantothenic acid, adenosine 3-phosphate 5-pyrophosphate, and ; involved in the transfer of acyl groups, notably in transacetylations.

The Commission on Audit (COA; Filipino: Komisyon ng Pagsusuri) is an independent constitutional commission established by the Constitution of the Philippines. It has the primary function to examine, audit and settle all accounts and expenditures of the funds and properties of the Philippine government.

GAO is responsible to conduct audits of all financial reports, also audits of all expenditures and assets of the government. The GAO was re-established after the Second World War and changed its name to Commission on Audit (COA) under the 1973 constitution.

The Constitution primarily tasks COA to audit government agencies/entities. The jurisdiction of COA encompasses the Philippine Government, its subdivisions, agencies or instrumentalities, including government-owned or controlled corporations with original charters.

2017-010 dated May 15, 2017 provides that: “x x x. The Audit Team Leader (ATL) shall request from the Accountant proof of exhaustion of all remedies to collect receivables and liquidate cash advances and fund transfers as basis for the issuance of the final demand letter.

The Commission on Audit shall have the power, authority, and duty to examine, audit, and settle all accounts pertaining to the revenue and receipts of, and expenditures or uses of funds and property, owned or held in trust by, or pertaining to, the Government, or any of its subdivisions, agencies, or instrumentalities, ...

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© Copyright 1997-2025
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232