CY 1991

Instituting a Government Accounting and Auditing Manual and prescribing its use.

Guidelines for the Implementation of Section 6 of the General Provisions of RA 7078 (GAA, FY 1991)

Temporary lifting of pre-audit and application of COA Circular No. 89-299-A to all or some transactions of certain local government units during the period of emergency caused by the recent typhoon "Uring".

Purchase of "A Treatise on Government Contracts under Philippine Law" Authored by Commissioner Bartolome C. Fernandez, Jr

National Printing Office Memorandum Circular No. 2-91 dated April 8, 1991

Administrative Order No. 173 dated June 18, 1990 of the President entitled: "PROVIDING FOR CERTAIN INNOVATIVE MEASURES FOR THE GOVERNMENT TO REDUCE THE PRESSURE ON DOMESTIC INTEREST RATES" and Department of Finance Department Circular No. 6-90 dated December 06, 1990, providing guidelines for Sections 1, 2 and 3 of Administrative Order No. 173.

Opinion No. 95, series 1991, of the Secretary of Justice, on the inapplicability of R.A. No. 1405 to government bank deposits.

Exemption from Administrative Order No. 205, s. 1990, Section 1 (d), of the implementation of mass-based sports development program of the  Metropolitan Manila Authority, the local government units and the Armed Forces of the Philippines as directed in Presidential Proclamation No. 406 on the "Decade of Physical Fitness and Sports, 1990 - 2000".

Lifting of Pre-Audit of Liquidation of Cash Advances before these are taken up in the Books of Accounts.

Meal Allowance for overtime service under Memorandum Order No. 228 of the President vis-a-vis meal allowance for travel within official station under Section 7.2 of DBM-COA Joint Circular No. 86-1.

Accounting Guidelines and Procedures for Postal Money Order and Telegraphic Transfer Collections

Dissemination of the Implementing Guidelines for the Grant of Personnel Economic Relief Allowance (PERA) to All Employees of the Government.

Temporary lifting of pre-audit and application of COA Circular No. 89-299-A to all or some transactions of certain local government units during the period of emergency caused by the recent eruption of Mt. Pinatubo.

Accounting Guidelines and Procedures in the Payment of Salaries and Allowances of Elementary School Teachers and Personnel of the Department of  Education, Culture and  Sports (DECS) through the Use of  Continuous Forms (Commercial Checks).

Suspension/blacklisting of N. Lopez Construction as administrative sanction for the rescission of contract for the construction of the Hall of Justice Building, Davao City.

Accounting Procedures and Entries Relative to the Implementation of Section 14 of the General Provisions of Republic Act 6832, Automatically Appropriating Payments of National Internal Revenue Taxes and Import Duties Payable by National Government Agencies, and Customs Duties and Taxes on Equipment Importations Payable by Local Government Units.

Amending COA Circular No. 90-331, dated May 3, 1990, so as to raise the ceiling on cash payments from P5,000.00 to P10,000. in each case.

Accounting System and Procedural Guidelines governing the creation and operation of Revolving Funds of various agencies pursuant to the Special Provisions pertaining to their respective appropriations under Republic Act No. 6831 (General Appropriations Act for CY 1990).

Amendment of COA Circular No. 83-200 on recording petroleum, oil and lubricant (POL) products and spare parts as "Inventories" to be charged against object class Supplies and Materials (3-07-000).