CY 1997

Amendment of COA Circular No. 86-200B dated January 3, 1986, increasing to P10,000 and above the value of items to be categorized as Furniture, Fixtures, Equipment, Work Animals and Books.

Updating and Restating Audit Requirements for Procurement of Supplies, Materials and Equipment by the National Government including Government-Owned or Controlled Corporations (GOCCs).

Accounting Guidelines on the Acquisition, Maintenance and Disposition of Information Technology Resources.

Restatement with amendments of the rules and regulations on the granting, utilization and liquidation of cash advances provided for under COA Circular No. 90-331 dated May 3, 1990.

Guidelines on the Proper Disposition/Closure of Dormant Funds and/or Accounts of National Government Agencies.