CY 2005

Revision of COA Circular No. 2004-004 dated July 27, 2004 entitled: Utilization of the Itinerary/Receipt and Used Boarding Pass as Liquidating Documents for Plane Travel

Accounting Policy on Items with Serviceable Life of More Than One Year but Small Enough to be Considered as Property, Plant and Equipment

Accounting Policies Related to the Budgetary System in the National, Corporate and Local Government Sectors Under the New Government Accounting System (NGAS)