CY 1977

Further clarifying COA Circular No. 76-16, dated February 10, 1976, as to limitation for the countersignature by different officials of the Commission on Audit.

Authority of Designated Assistant Auditors and those next in rank to the Resident Auditor and Uniform Authority of Auditing Examiners and Auditing Aides who are designated as Heads of Auditing Units to countersign Checks and Treasury Warrants.

Procedure in the Audit of Confidential Disbursements in connection with the Peace and Order, and Home Defense Programs and Activities of the Department of National Defense and the Armed Forces of the Philippines.

Amendment of COA Circular No. 77-17B dated January 17, 1977 regarding the procedure in the Audit of Confidential Disbursements in connection with the Peace and Order and Home Defense Programs and activities of the Department of National Defense and the Armed Forces of the Philippines.

Supplement to COA Circular No. 76-17, dated February 16, 1976 as amended by COA Circular No. 76-17A, 77-17B, and 77-17C prescribing the procedures for the audit of the National Security Fund, Intelligence and Confidential Funds including Confidential Expenses charged to ordinary funds.

Salaries, fees, honoraria, per diems and allowances which may be allowed to consultants.

Additional Guidelines for the Hiring of Contractual Personnel.

Providing salary increases or adjustments for auditing personnel by local governments after March 3, 1976

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

Clarification of Commission on Audit Circular No. 77- 42B, dated January 3, 1977, regarding purchases and acquisition of library books and materials under their custody, retirement and insurance of library books against losses.

Clarification of Commission on Audit Circular No. 76-43, dated November 17, 1976 Re Letter of Instructions No. 456

Pre-Departure Orientation Course/Seminar for Government Officials Authorized to Travel Abroad.

Use of Auditing Manual for Research Operations.

Presidential Decree No. 1050 requiring the creation of the Accreditation Board for Electronics, Air- Conditioning and Refrigeration Service and Repair Shops, and the National Accreditation Board for Automative, Heavy Equipment and Engine Service and Repair Shops.

Decision of the Court of Appeals in CA G. R. No. 53405- R, entitled "Sancha Granada Vda. de Tirona, et al., vs. The Auditor General, et. Al.

Hospitalization charges and doctor's fees due from Medicare patients paid for by the GSIS or SSS Medicare Department to Government hospitals as well as to hospitals/infirmaries owned and operated by government- owned or controlled corporations, remittance notice and confirmation thereof.

Rules and regulations on the prevention of irregular, unnecessary, excessive or extravagant expenditures or uses of funds and property.

Lifetime of Tax Clearance Certificate.

Accounting Procedure for the creation and operation of the Special Account under the General Fund implementing Budget Circular No. 269 dated April 15, 1977 issued in pursuance of Section 35 and 36, General Provisions, of Presidential Decree No. 1050