Circulars Circular No. 2024-004 Suspension of the Application of COA Circular No. 2023-004 dated June 14, 2023, Prescribing the Updated Documentary Requirements for Common Government Transactions, amending COA Circular No. 2012-001 dated June 14, 2012 Commission on Audit Issued 2024-03-14 Filed 2024-04-15 ONAR 24-0419
Circulars Circular No. 2024-003 Amendment to Section 3, Rule XIII of the 2009 Revised Rules of Procedure of the Commission on Audit, as amended by COA Resolution No. 2023-010 dated August 7, 2023 Commission on Audit Issued 2024-03-04 Filed 2024-04-29 ONAR 24-0473
Circulars Circular No. 2024-002 Rules on pleadings, mode of filing, docketing of cases, and payment of filing fees at the levels of the Auditors, the Regional/Cluster Directors, and the Assistant Commissioners of the COA Audit Sectors in the exercise of their adjudication functions Commission on Audit Issued 2024-02-22 Filed 2024-03-25 ONAR 24-0334
Circulars Circular No. 2024-001 Guidelines on the Conduct of Initial Audit of Newly Declared Government Corporation Commission on Audit Issued 2024-01-02 Filed 2024-02-01 ONAR 24-0130
Resolutions Resolution No. 2023-017 Supreme Court (SC) Administrative Matter (A.M.) No. 23-08-01-SC on the Additional Guidelines on the Disbursement of the Allocation for Maintenance and Other Operating Expenses of the Members of the SC under A.M. No. 23-02-10-SC Commission on Audit Issued 2023-11-29 Filed 2024-01-12 ONAR 24-0053
Circulars Circular No. 2023-009 Implementation of Philippine Financial Reporting Standard (PFRS) 15- Revenue from Contracts with Customers and relevant Philippine Application Guidance (PAG), by all GCs classified as CPSEs Commission on Audit Issued 2023-09-05 Filed 2023-09-26 ONAR 23-0950
Circulars Circular No. 2023-008 Guidelines on the Proper Disposition of Dormant Accounts of National Government Agencies (NGAs) and Instrumentalities, Local Government Units (LGUs) and Government Corporations (GCs), Amending COA Circular No. 2016-005 dated December 19, 2016 re: Guidelines and Procedure on the Write-off of Dormant Receivable Accounts, Unliquidated Cash Advances, and Fund Transfers of NGAs, LGUs and GCs Commission on Audit Issued 2023-08-17 Filed 2023-09-26 ONAR 23-0950
Resolutions Resolution No. 2023-007 Prescribing the preservation of vouchers and supporting documents, and other records and reports when the same were submitted to Audit Teams in electronic form Commission on Audit Issued 2023-08-02 Filed 2023-08-30 ONAR 23-0859
Circulars Circular No. 2023-006 Guidelines Implementing the Preservation of Electronic Vouchers, Supporting Documents, and other Records and Reports submitted to Audit Teams pursuant to COA Resolution No. 2023-007 dated August 02, 2023 Commission on Audit Issued 2023-08-02 Filed 2023-08-30 ONAR 23-0859
- Circular No. 2023-005 Guidelines, Procedures and Documentary Requirements on the Filing and Adjudication of Money Claims Due from the Government or any of Its Subdivisions, Agencies and Instrumentalities Commission on Audit Issued 2023-07-10 Filed 2023-08-04 ONAR 23-0774
- Circular No. 2023-004 Prescribing the Updated Documentary Requirements for Common Government Transactions, Amending COA Circular No. 2012-001, Dated June 14, 2012 Commission on Audit Issued 2023-06-14 Filed 2023-08-04 ONAR 23-0774
Circulars Circular No. 2023-003 Accounting and Reporting Guidelines for the Special Health Fund (SHF) for Province- wide/City-wide Health Systems (P/CWHS) pursuant to Section 20 of the Implementing Rules and Regulations (IRR) of the Republic Act (RA) No. 11223, the Universal Health Care (UHC Act Approved on February 20-2019 Commission on Audit Issued 2023-06-14 Filed 2023-07-26 ONAR 23-0743
