Accounting and Auditing Processes — Guidelines, Rules and Regulations (Forum Compilations)

Under Whose Supervision is the Cashier?

Policy on Lost Official Receipt: Affidavit of Loss not Allowed

What can an Accountant do when he/she is forced to sign an anomalous disbursement voucher?

Sanctions for not regularly reconciling PPEs

Who leads in the preparation of agency budget — Planning or Budget Office?

Who should transmit the disbursement vouchers (DVs) and supporting documents to the Commission on Audit?

Who should check the supporting documents for the replenishment of Petty Cash Fund — PCF Custodian or the Accountant?

Who prepares the LARP (List of Actual Retirees to be Paid)?

Is it allowed to use current year cash allocation to pay prior years’ obligation?

When to record Contruction in Progress (CIP) as an asset (Property, Plant and Equipment)?

What is COA’s rule and policy on unbooked obligations?

Are government agencies required to pay annual registration fee at the BIR?

What is COA’s Rules and Regulations on Unbooked Personnel Services (PS) Obligations

Are government employees required to get Cedula or Community Tax Certificate?

Are government agencies required to issue or give payslip?

How to prepare a fuel consumption report?