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 …