COA Circular No. 2012-001 — Revised Guidelines and Documentary Requirements for Common Government Transactions

Purpose

COA Circular No. 2012-001 was issued by the Commission on Audit in 2012 to prescribe the revised guidelines and documentary requirements for common government transactions.

Common Government Transactions Covered

💡 Granting of Cash Advances

💡 Liquidation of Cash Advances

💡 Fund Transfers to Non-Government Organizations / People’s Organizations (NGOs/POs)

💡 Transfer of Funds to Implementing Agencies

💡 Transfer of Funds from Trust Fund to the General Fund for Unspent Balance/Excess
Amount

💡 Payment of Salaries

💡 Payment of Allowances, Honoraria and Other Forms of Compensation which include the following:

Personnel Economic Relief Allowance (PERA)
Representation and Transportation Allowance (RATA)
Clothing/Uniform Allowance
Subsistence, Laundry and Quarters Allowances
Productivity Incentive Allowance (PIB)
Special Counsel Allowance
Honoraria of Government Personnel involved in Government Procurement
Honoraria of Teaching Personnel (DepEd, TESDA, SUCs and other 21 educational institutions)
Honoraria of Governing Boards of Collegial Bodies
Honoraria of Lecturer/Coordinator
Honoraria for Special Projects
Honoraria for Science and Technological Activities
Hazard Duty Pay
Longevity Pay
Overtime Pay
Year-End Bonus (YEB) and Cash Gift (CG)
Retirement Benefits
Terminal Leave Benefits
Monetization of Leave Credits
Loyalty Cash Award/Incentive
Collective Negotiation Agreement (CNA) Incentive

💡 Payment of Utility Expenses

💡 Payment of Telephone/Communication Services

💡 Payment of Extraordinary and Miscellaneous Expenses

💡 Documentary Requirements for Procurements through Public Bidding

💡 Documentary Requirements for Procurements through Alternative Modes

💡 Documentary Requirements for procurement through ADA or direct payment

💡 Cultural and Athletic Activities

💡 Human Resource Development and Training Program

💡 Financial Expenses

💡 Road Right-of-Way (ROW) / Real Property

COA Circular No. 2012-001 also provides the principles governing the financial transactions and operations of any government agency as provided under Section 4 of Presidential Decree (PD) No. 1445 and the general requirements for all types of disbursement.