CY 1994

Rules and Regulations in the Grant, Utilization and Liquidation of Funds Transferred to Implementing Agencies.

Purchases and acquisitions of Library books and materials, fixing liability and accountability of government librarians, retirement and insurance of liberty books and materials and others.

DBM Circular Letter No. 94-8, dated July 22, 1994, relative to the organizational structure and staffing pattern of Government-owned or Controlled Corporations (GOCCs) and Government Financial Institutions (GFIs).

Loss of Official Receipts Nos. 3262951-3263000 (General Form No. 13-A)

Amendments to Volume II of the Government Accounting and Auditing Manual prescribed under COA Circular No. 91-368 dated December 19, 1991.

Revised Format to be Used in the Analysis of the Cash Accounts of Provinces, Cities and Municipalities in their Respective Trial Balance.

Discontinuance of Issuance by this Commission of Certifications on Legal Borrowing Capacity to Local Government Units.

Lifting of pre-audit in all agencies of the Government, including government-owned and/or controlled corporations and local government units, and restating the provisions of all COA Circular on the matter.

Supplemental Accounting Guidelines and Procedures to COA Circular No. 92-381 re: accounting and auditing rules and regulations on the transfer of assets, liabilities and surplus, including accounting records, of national government agencies whose functions are totally or partially devolved to the local government units.

Prescribing the use of the Accountant's Advice of Barangay Check Disbursements.

Accounting guidelines and procedures for foreign currency transactions of National Government Agencies and Local Government Units

Lifting the Prohibition of Payment of Any Amount Due and Owing to SRM Construction as embodied under COA Circular No. 93-403 dated October 7, 1993.

Prescribing the use of the Manual on Certificate of Settlement and Balance (Revised 1993)