CY 1992

Updated Procedures and Use of New Formats in the Reconciliation of Treasury Accounts.

Restatement with amendments of COA Circular No. 80-142 dated June 1, 1980 on the Submission of the Analyses of the National Clearing Accounts (8-99-000 and 8-99-100) and copies of Journal Vouchers taking up transactions in said accounts.

Format of Quarterly Reports Pursuant to Section 61 of the General Provisions, Republic Act. No. 7180 (General Appropriations Act of 1992)

Accounting guidelines and procedures for the closing of books of accounts of abolished/transferred/merged/consolidated/converted/sub-divided agencies and the opening of books of accounts for agencies affected by such abolition/transfer/merger/consolidation/conversion/ subdivision pursuant to provisions of law.

Designating the Department of the Interior and Local Government as the Lead Agency in the implementation of the Local Government Code of 1991 and for other purposes

Submission of Audited Financial Statements for the Fishery Sector Program (FSP) funded by the Asian Development Bank (ADB).

Amendment to the Addresses of COA Circular No. 92-380 dated June 23, 1992.

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.

This Circular on Accounting and Auditing Rules and Regulations designed to implement the provisions of Republic Act No. 7160, the Local Government Code of 1991, is issued pursuant to Section 2(2), Article IX-D, of the Constitution.

Reinstitution of Pre-Audit of Transactions for Infrastructure Projects Being Prosecuted in Areas Declared by the President as Under a State of National Emergency Due to Occurrence of Natural Calamities and/or for the Benefit of the Calamity Victims.

Restatement with Amendments of COA Issuances on the Audit of Intelligence and/or Confidential Funds.

Prescribing Rules and Regulations on Supply and Property Management in the Local Governments.

Accounting Guidelines and Procedures on the Expanded Use of Land Bank Bonds.

Remittance of Cash Deposited with Government Depository Banks Corresponding to the Unobligated Allotment at the End of the Year of Regional Offices and Provincial Offices/Operating Units of Government Agencies Receiving Funding Checks.

Restating with modifications COA Circular No. 81-155, dated February 23, 1981, and prescribing the use of the Disbursement Voucher, General Form No. 5 (A).

Inventory of Physical Assets, Insurance and Bonding of Risks with the General Insurance Fund of the GSIS.

Memorandum Circular No. 155, on Requiring the Settlement of and Clearance from Accountabilities of Government Officials and Employees Prior to Their Transfer or Acceptance of Their Resignation.

Amending the "Manual on Audit for Fuel Consumption of Government Motor Vehicles" on the use of Driver's Trip Tickets as prescribed under COA Circular No. 77-61 dated September 26, 1977.

Updated Guidelines and Procedures on the Presentation and Submission of Quarterly and Year-End Trial Balances and Supporting Statements Pursuant to Section 26 (2), Chapter 4, Title I-B, Book V, Executive Order No. 292, S. 1987, The Administrative Code of 1987.