COA’s Updated List of Documentary Requirements for Government Transactions

The Commission on Audit (COA) has updated its decade old list of documentary requirements for government transactions under COA Circular No. 2012-001 dated June 14, 2012.

On June 14, 2023, the Commission on Audit issued COA Circular No. 2023-004 to prescribe the updated documentary requirements for common government transactions, amending COA Circular No. 2012-001.

The subject Circular updated only the following documentary requirements for disbursements relating to the following common government transactions chargeable against the funds of all national government agencies (NGAs), government corporations (GCs) and local government units (LGUs), which means, all provisions of COA Circular No. 2012-001 dated June 14, 2012 which is not inconsistent with the updated list of documentary requirements shall remain in full force and effect.

Below are the common government transactions with updated list of documentary requirements.

• Cash Advances;

• Fund Transfers to Non-Government Organizations/ People’s Organizations/Civil Society Organizations (NGOs/POs/CSOs);

• Fund Transfers to Implementing Agencies;

• Salary;

• Allowances, Honoraria and Other Forms of Compensation;

• Other Expenditures;

• Extraordinary and Miscellaneous Expenses;

• Prisoner’s Subsistence Allowance;

• Procurement of Goods, Consultancy and Infrastructure Projects (Regardless of Mode of Procurement);

• Cultural and Athletic Activities;

• Human Resource Development and Training Program;

• Financial Expenses;

• Legal Retainer’s Fee; and

• Road Right-of-Way (ROW)/ Real Property.

The Commission on Audit clarified that the updated list of documentary requirements were made generic and hence, government agencies may impose additional documentary requirements which are peculiar to their operations.

It further clarified that the submission of complete supporting documents does not preclude reasonable questions on the funding, legality, regularity, necessity or economy of the expenditure or transaction, among others, and such questions may be raised by any of the signatories to the transaction.

Download COA Circular No. 2023-004 re: Prescribing the Updated Documentary Requirements for Common Government Transactions, amending COA Circular No. 2012-001 dated June 14, 2012 here.

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