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Updated Guidelines for the Prevention and Disallowance of Irregular, Unnecessary, Excessive, Extravagant and Unconscionable Expenditures

Updated Guidelines for the Prevention and Disallowance of Irregular, Unnecessary, Excessive, extravagant and Unconscionable Expenditures

COA CIRCULAR NO. 2012-003 | 2012-10-29

REPUBLIC OF THE PHILIPPINES
COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines
 
No. 2012-003
Date: October 29, 2012
 
CIRCULAR —
 
TO : All Heads of Departments, Bureaus, Offices, Agencies and Instrumentalities of the National Government, Heads of Local Government Units (LGUs), Managing Heads of Government-Owned and/or Controlled Corporations (GOCCs), COA Assistant Commissioners, COA Directors, COA Auditors and All Others Concerned
 
SUBJECT : Updated Guidelines for the Prevention and Disallowance of Irregular, Unnecessary, Excessive, extravagant and Unconscionable Expenditures

Under Section 2 (2), Article...