Manuals

Accounting Manuals

Government Accounting Manual for LGUs

• Volume I — The Accounting Policies
• Volume II — The Accounting Books, Registries, Records, Forms, and Reports
• Volume III — The Chart of Accounts

Government Accounting Manual for NGAs

• Volume I — The Accounting Policies, Guidelines and Procedures, and Illustrative Accounting Entries
• Volume II — The Accounting Books, Registries, Records, Forms, and Reports
• Volume III — The Chart of Accounts (Updated 2015)

Accounting Manual for Barangays

• Manual on the Financial Management of Barangays

Accounting Manual for Sangguniang Kabataan

• Handbook on the Financial Transactions of the Sangguniang Kabataan

Auditing Manuals

• State Auditing Code of the Philippines
• Compliance Audit Manual
• Financial Audit Manual
• Manual of Audit for Fuel Consumption of Government Motor Vehicles
• DRRM Audit

Budgeting Manuals

• Budget Operations Manual (BOM) for Local Government Units (LGUs), 2023 Edition

Disposal of Government Properties

• DBM-COA Joint Circular No. 2024-1 — Revised Manual on the Disposal of Government Properties

Procurement Manuals

• Revised IRR of RA 9184, as of July 19, 2024
• Revised IRR of RA 9184, as of July 3, 2023