CY 2006

Amendment to Item 7.1 of COA Circular No. 97-002 dated February 10, 1997 on the Granting, Utilization and Liquidation of Cash Advances

Restatement with Amendments of COA Circular No. 2005-001 on Accounting Policies Related to the Budget, Accounting and Disbursement Functions in Government Owned and/or Controlled Corporations under the New Government Accounting System (NGAS)

- 349 KB; - 730 KB; - 56 KB

    • Annex A - Budget Utilization Request
    • Annex B - Disbursement Voucher
    • Annex C - Registry of Budget and Utilization
    • Annex D - Daily Cash Position Report

Restatement with Amendments of COA Circular No. 2005-001 on Accounting Policies Related to the Budget, Accounting and Disbursement Functions in National Government Agencies Under the New Government Accounting System (NGAS) 

- 382 KB; - 247 KB; - 69.5 KB

    • Annex A1 - Obligation Request
    • Annex A2 - Budget Utilization Request
    • Annex B - Disbursement Voucher
    • Annex C - Registry of Budget and Utilization
    • Annex D - Daily Cash Position Report

Restatement with Amendments of COA Circular No. 2005-001 on Accounting Policies Related to the Budget, Accounting and Disbursement Functions in Local Government Units under the New Government Accounting System (NGAS) 

- 288 KB; - 53 KB; - 55 KB

    • Annex A - Obligation Request
    • Annex B - Disbursement Voucher
    • Annex C - Daily Cash Position Report 

Guidelines on the Disbursement of Extraordinary and Miscellaneous Expenses and Other Similar Expenses in Government-Owned and Controlled Corporations/ Government Financial Institutions and their Subsidiaries