20 Jul 2021
COA clarifies when to require or use Reimbursement Expense Receipt (RER), Official Receipt (OR), Acknowledgement Receipt (A/R), and Certification of Expenses Not Requiring Receipt (CENRR)
The Commission on Audit (COA) clarifies in one of its latest guidelines, particularly COA Circular No. 2021-001, the instances when to use or require Reimbursement Expense Receipt (RER), Official Receipt (OR) / Sales Invoice, or Certification of Expenses not requiring Receipts, as supporting document to a financial transaction. Previous COA Circulars already explains the use of each financial documents, however, some public financial management practitioners are still confused as to the use of each document and when to require each one to support financial expenses. Thus, the COA issued a supplementary guidelines to clarify the use of each financial document....
