Circulars Circular No. 2025-001 2025-12-08 Revised Guidelines in the Audit of Gender and Development (GAD) Funds and Programs/Activities/Projects (PAPs) of Government Agencies Commission on Audit · ONAR 25-0458
Circulars Circular No. 2025-002 2025-01-28 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 Commission on Audit · ONAR 25-0458
Circulars Circular No. 2024-012 2024-12-16 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 Commission on Audit · ONAR 25-0120
Circulars Circular No. 2024-011 2024-12-11 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 Commission on Audit · ONAR 25-0120
Resolutions Resolution No. 2024-014 2024-10-01 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 Commission on Audit · ONAR 25-0115
Resolutions Resolution No. 2024-012 2024-08-27 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 Commission on Audit · ONAR 24-1065
Circulars Circular No. 2024-010 2024-07-31 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. Commission on Audit · ONAR 24-1065
Circulars Circular No. 2024-009 2024-07-16 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 Commission on Audit · ONAR 24-0980
Circulars Circular No. 2024-008 2024-05-29 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 Commission on Audit · ONAR 24-0770
Circulars Circular No. 2024-007 2024-03-20 Implementation of Philippine Financial Reporting Standards (PFRS) 9- Financial Instruments and relevant Philippine Application Guidance (PAG), by all GCs classified as CPSEs Commission on Audit · ONAR 24-0419
Circulars Circular No. 2024-006 2024-03-14 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 Commission on Audit · ONAR 24-0419
Circulars Circular No. 2024-005 2024-03-14 Expansion of the Coverage of Advertising Expenses and Recognition of Accounts to Include those Relative to the Dissemination of Information Connected with the Official Functions and Programs of Government Agencies, through Social Media Platforms Commission on Audit · ONAR 24-0419
Circulars Circular No. 2024-004 2024-03-14 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 · ONAR 24-0419
Circulars Circular No. 2024-003 2024-03-04 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 · ONAR 24-0473
Circulars Circular No. 2024-002 2024-02-22 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 · ONAR 24-0334
Circulars Circular No. 2024-001 2024-01-02 Guidelines on the Conduct of Initial Audit of Newly Declared Government Corporation Commission on Audit · ONAR 24-0130
Resolutions Resolution No. 2023-017 2023-11-29 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 · ONAR 24-0053
Circulars Circular No. 2023-009 2023-09-05 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 · ONAR 23-0950
Circulars Circular No. 2023-008 2023-08-17 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 · ONAR 23-0950
Resolutions Resolution No. 2023-007 2023-08-02 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 · ONAR 23-0859
