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Certificate as to Availability of Funds as provided for under Section 86 of PD 1445, LOI 968 and Section 46 of PD 1177

Certificate as to Availability of Funds as provided for under Section 86 of PD 1445, LOI 968 and Section 46 of PD 1177

COA Circular No. 82-122-B NBC No. 359 | 1982-01-18

COMMISSION ON AUDIT
OFFICE OF BUDGET AND MANAGEMENT
 
COMMISSION ON AUDIT CIRCULAR NO. 82-122-B
NATIONAL BUDGET CIRCULAR NO. 359
January 18, 1982
 
 
TO: All Heads of Ministries, State Universities and Colleges, Schools and Hospitals, Chiefs of Bureaus, Offices, and Agencies of National Government, including All Regional Directors; Chief Accountants/Heads of Accounting Unit; COA Managers and Regional Directors; COA Unit Auditors and all Others Concerned.
 
SUBJECT: Certificate as to Availability of Funds as provided for under Section 86 of PD 1445, LOI 968 and Section 46 of PD 1177.

1.0 PURPOSE

 
This Circular which...