GABOTAF

Government Accountants, Budget Officers, Treasurers and Auditors’ Forum

LGU: How to compute for Unappropriated Surplus?

Q: Hello. What is the formula in the computation of yearly unappropriated surplus? Click the comment button to read the responses to this question.

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COAble: List of Common COA Audit Findings, Observations, Suspensions, Disallowances — Cash Advances

Listed hereunder are the common audit findings, observations, suspensions, disallowances issued/imposed by the Commission on Audit (COA) on cash advances. 1. Advances for Payroll were not liquidated at the end of the year, contrary to COA Circular No. 97-002 dated February 10, 1997. What you can do: Instruct the disbursing officer to return the unused

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