CY 1993

Reporting requirement in case of losses of documents evidencing financial transactions and/or records of accountabilities.

Amendment of the Subject of COA Circular No. 93-403 dated October 7, 1993.

Prohibiting Payment of Any Amount Due and Owing to the A.S. Muñoz Construction and/or SRM Construction.

Prohibiting Payment of Any Amount Due and Owing to the T.C. Samonte Construction.

Letter from the Deputy Commissioner, National Telecommunications Commission regarding Permit to Purchase Telecommunications Equipment.

Memorandum Circular No. 40 dated April 5, 1993, prescribing the policy regarding the grant of allowances of the members of the Board of Directors of Sequestered Corporations who are nominated by Presidential Commission on Good Government.

Lifting of the Temporary Special Controls for Certain Classes of Transactions of the Provincial Government of Catanduanes.

Republic Act No. 7649 dated April 1, 1993

Purchase of the book entitled "AUDIT OF GOVERNMENT EXPENDITURES" by Assistant Commissioner Nazario A. Anis

Lifting of Pre-audit on Cash Advances Chargeable to Intelligence, Confidential and National Security Funds.

Prohibiting Payment of Any Amount Due and Owing to the A.V.L. Construction Corporation.

Availability of Various Revised Government Accountable and Standard Forms at the National Printing Office.

This Circular is issued to amend COA Circular No. 92-382 dated July 3, 1992 which prescribes Accounting and Auditing Rules and Regulations for the implementation of the provisions of Republic Act No. 7160, the Local Government Code of 1991.  The amendments extend the coverage of certain provisions of the Circular, identify exceptions, clarify some definitions, and provide additional accounting instructions.

Further amendment to GAO Memorandum Circular No. 400 dated May 29, 1959, as amended on reimbursement of expenses not requiring receipts.

Lifting of the conduct of pre-repair inspection by the Commission on Audit or its representatives in all national government agencies and government-owned and/or controlled corporations, with exceptions.

Government Contracts for Internal Audit Services.

Revised format to be used in the analysis of the National Clearing Account (8-99-000).