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COMMISSION ON AUDIT CIRCULAR NO. 89-296

All Heads of Departments, Chiefs of Bureaus/Offices of the National Government, Provincial Governors, City Mayors, Heads of Local Government Units, Managing Heads of Government-Owned and/or Controlled Corporations including their Subsidiaries, COA Directors, Heads of National, Local and Corporate auditing units and all others concerned.

COA Circular No. 89-296 | 1989-01-27

COMMISSION ON AUDIT CIRCULAR NO. 89-296
January 27,1989
 
TO: All Heads of Departments, Chiefs of Bureaus/Offices of the National Government, Provincial Governors, City Mayors, Heads of Local Government Units, Managing Heads of Government-Owned and/or Controlled Corporations including their Subsidiaries, COA Directors, Heads of National, Local and Corporate auditing units and all others concerned.
 
SUBJECT: Audit Guidelines on the Divestment or Disposal of Property and Other Assets of National Government Agencies and Instrumentalities, Local Government Units and Government-Owned or Controlled...