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.

More details

COA Circular No. 2012-001 can be downloaded or printed through the COA’s website.