[ COA CIRCULAR NO. 2009-003, June 16, 2009 ]
SUSPENSION OF ITEM 3.1 OF COA CIRCULAR NO. 2009-002 DATED MAY 18, 2009 AND OTHER PROVISIONS RELATING TO PRE-AUDIT OF TRANSACTIONS REFERRED TO AND LISTED IN ANNEX A
In order to ensure uniformity and consistency in the
implementation/audit coverage of selective pre-audit of transactions in
all government agencies, Item 3.1 and other provisions of COA Circular
No. 2009-002 dated May 18, 2009 relating to transactions or activities
referred to and listed in Annex A thereof are hereby suspended until
further order.
Accordingly, except as provided in Item 3.3 of COA Circular No. 2009-002, pre-audit shall be selectively reinstituted in the national government agencies, local government units, and government-owned and controlled corporations with original charters to all transactions or activities enumerated under Items 3.1.1 to 3.1.10 of the aforesaid circular for amounts falling under the categories stated under Item 4.0 - Specific Scope of Pre-audit Activities.
All COA Circulars, Memoranda and other issuances inconsistent herewith are hereby revoked or modified accordingly.
This Circular shall take effect immediately.
Adopted: 16 June 2009
(SGD.) JUANITO G. ESPINO, JR.
Commissioner
(SGD.) REYNALDO A. VILLAR
Chairman