Circulars Circular No. 2025-001
COA
Commission on Audit
Administrative issuances
31 issuances
Circulars Circular No. 2025-002
General Accounting Guidelines on Provider Payment Mechanisms for the Implementation of the PhilHealth's Prospective Payment Mechanisms (PPMs) for Health Care Provider Networks (HCPNs) and Directly Contracted Health Facilities
Circulars Circular No. 2024-012
Amendment to COA Circular No. 2021-011 dated October 15, 2021 regarding the Guidelines on the Disposal of Unserviceable Working Dogs of all National Government Agencies (NGAs) and Instrumentalities, LGUs, and GCs and their Subsidiaries
Circulars Circular No. 2024-011
Guidelines in the Evaluation of Requests for Commission on Audit's Written Concurrence in the Hiring of Private Lawyers, Law Firms or Legal Consultants by Local Government Units
Resolutions Resolution No. 2024-014
Suspending the Creation of Fraud/Special Audit Teams and Providing Limitations on the Conduct of Fraud/Special Audits from October 1, 2024 to May 12, 2025
Resolutions Resolution No. 2024-012
Amendments to the Committee on Accounts Circular No. 2022-001 of the Senate of the Philippines providing for the Guidelines on the Budgetary Allocation of the Senate of the Philippines for the Office of Senate Officers, Office of Senators, Senator's Office of Committees A and B, including the Grant, Utilization, and Liquidation of Cash Advances
Circulars Circular No. 2024-010
Amendment to Item 9.1.3.1 of the Documentary Requirements for Common Government Transactions Prescribed Under COA Circular No. 2012-001 dated June 14, 2012, Specifically on the Procurement of Drugs and Medicines.
Circulars Circular No. 2024-009
Implementation of International Public Sector Accounting Standard (IPSAS) 39- Employee Benefits and Relevant Philippine Application Guidance (PAG), by All NGAs, GCs, Classified as Non-CPSEs, and LGUs
Circulars Circular No. 2024-008
Guidelines on the Audit of Financial Transactions Caused and Effected by Suspended or Dismissed Public Officials or Employees, and Officials and Employees Whose Appointments were Terminated by the Appointing Authority or Whose Term of Office has Already Lapsed and the Corresponding Duties of the Officials of the Agency Concerned
Circulars Circular No. 2024-007
Implementation of Philippine Financial Reporting Standards (PFRS) 9- Financial Instruments and relevant Philippine Application Guidance (PAG), by all GCs classified as CPSEs
Circulars Circular No. 2024-006
Supplemental Guidelines on the Implementation by Local Government Units (LGUs) of COA Circular No. 2022-004 dated may 31, 2022, Prescribing the Guidelines on the Implementation of Section 23 of the General Provisions of Republic Act (RA) No. 11639 also known as the General Appropriations Act (GAA) for Fiscal Year 2022 relative to the increase in the capitalization threshold from P15,000.00 to P50,000.00
Circulars Circular No. 2024-005