CY 2015

Prescribing the Use of the Manual on Financial Management for Barangays

Adoption of the Revised Chart of Accounts (RCA) for Government Corporations (GCs) which consist of Government-Owned or Controlled Corporations (GOCCs), Government Financial Institutions (GFIs), Government Instrumentalities with Corporate Powers (GICPs)/ Government Corporate Entities (GCEs), and their Subsidiaries, and Water Districts

Prescribing the Revised Chart of Accounts for Local Government Units

Accounting and Reporting Guidelines on the Local Roads Asset Management System

Amendment to COA Circular No. 2013-004 dated January 30, 2013 Re: Information and Publicity on Programs/Projects/Activities of the Government Agencies

Availability of Web-based Annual Financial Reporting System (AFRS) and Budget and Financial Accountability Reporting System (BFARS)

Restatement with amendments of COA Accounting Circular No. 2007-003 dated January 19, 2007 on the Submission of Year-End Financial Statements and Other Financial Reports/Schedules for Inclusion in the Annual Financial Report (AFR)"for GOCCs and their Subsidiaries starting FY 2014

Classification of all Government Corporations and other entities/instrumentalities with corporate powers as Government Business Enterprises (GBEs) or Non-GBEs for the purpose of determining the applicable Financial Reporting Framework in the preparation of their Financial Statements and Prescribing Guidelines therefor

Supplementary guidelines on the preparation of financial statements and other financial reports, the transitional provisions on the implementation of the Philippine Public Sector Accounting Standards, and the coding structure

Prescribing the guidelines and procedures in the Reversion to the General Fund of all Dormant Cash, Unauthorized Accounts, Unnecessary Special and Trust Funds and Related Accounts, in conformity with Permanent Committee Joint Circular No. 4-2012, dated September 11, 2012, implementing Executive Order No. 431, dated May 30, 2005