COA CIRCULAR NO.

2020-010 – December 02, 2020

“Guidelines implementing COA Resolution No. 2020-034 relative to the authority of COA auditors to access
information and communications systems, electronic data messages, and source documents of the audited entities
relevant to the conduct of audit.”

 This circular is with adherence to the general data privacy principles of the Data Privacy Act of
2012. In the guidelines, it was stated that COA Auditors shall transmit a written request, stating
the purpose and specific data necessary to be accessed to meet audit objectives, to the audited
entities for a read/view, extract, and print access rights to the information and communications
systems, electronic data messages, and source documents. Within 5 working days after receipt of
such request, audited entities shall provide COA Auditors a unique user account in order to
establish accountability in such access, wherein the user account profile shall have the capability
to read, view, print, and/or download. COA’s duties and responsibilities to protect all the
information they have access to was also mentioned in the circular.

COA CIRCULAR NO. 2020-009 – April 21, 2021

“Temporary relaxation in the application of certain provisions of COA Circular No. 2014- 002 dated April 15, 2014 and
COA Memorandum No. 2014-009 dated August 28, 2014 in areas subject to quarantine during the period of the State
of Calamity declared under Proclamation No. 929, dated March 16, 2020”

 In an effort of the Commission to support the government’s efforts in providing the needs of the
citizens and health workers during the period of the State of Calamity, it sees the need to
temporarily relax the application of certain provisions in areas subject to quarantine in the receipt,
recording, distribution, reporting, and direct release of donations in-kind and relief goods to the
beneficiaries concerned, without disregarding basic controls to ensure that donations are properly
accounted for. The distribution of such donations in-kind and relief goods received by government
agencies from private organizations or individuals shall not be unnecessarily delayed on account
of the rules contained in COA Circular No. 2014-002 and COA Memorandum No. 2014-009.

 In COA Circular No. 2014-002, the recording of donations before repacking and distribution is put
on hold during the quarantine. Its acknowledgement and accounting of distribution and balances
by recipient agencies are sufficient in this period. To ensure that aids and donations are properly
accounted for, recipient agencies are required to submit a Summary/List of Donations Received,
Distributed and Balances. Costing and recording of such donations are to be done after the
quarantine and only remaining balances are costed and recorded in the books or registries.

 In COA Memorandum No. 2014-009, the sorting, recording, inventory, and release of relief goods
are relaxed. Recipient agencies were also permitted to use an electronic tracking platform to
facilitate and monitor such donations and guidelines to be observed were provided.

COA CIRCULAR NO. 2020-006 – January 31, 2020

“Guidelines and procedures in the conduct of physical count of PPE, recognition of PPE items found at station, and
disposition for non-existing/missing PPE items, for the onetime cleansing of PPE account balances of government
agencies”

 This circular is to address the need to provide guidelines and procedures to assist government
agencies in coming up with reliable PPE balances verifiable as to existence, condition, and
accountability. It prescribes guidelines and procedures on inventory taking, recognition of those
 found at station and disposition for non-existing/missing PPE items for the one-time cleansing of
PPE accounts of government agencies.

COA CIRCULAR NO. 2020-005 – January 31, 2020

“Establishing the criteria to determine the actionability of complaints, information of fraud, requests for audit and other
cases alleging fraudulent or anomalous government transactions, and the manner of filing thereof before the
Commission on Audit”

 This circular establishes the criteria or the conditions that will be used to determine the
actionability of all information, complaints, requests, or other cases in the use of public funds or
properties obtained by or filed before the Commission on Audit, including cases referred by the
Office of the Ombudsman (OMB) and other government agencies, and the manner of filing
thereof by the public.

 Any person who has knowledge that transactions of any government agency, public official, or
employee are tainted with fraud or anomaly, may file a written information, complaint, or request
for fraud audit before the Fraud Audit Office (FAO) at the COA Central Office for agencies located
in the National Capital Region or the Office of the COA Regional Directors for agencies in the
regions, either personally or through mail.

 For cases to be actionable, requisites are to be followed: (1) They must be in writing, (2) They
must allege fraudulent disbursement or collection of public funds and/or use of government
property, (3) Transactions or accounts involved must be described with sufficient particularity, and
(4) They must not merely solicit a general audit of all transactions of agency complained of.

COA CIRCULAR NO. 2020-001 – January 08, 2020

“Prescribing Volume III-Revised Chart of Accounts (Updated 2019) to replace Volume III-The Revised Chart of
Accounts (Updated 2015) of the Government Accounting Manual for National Government Agencies”

 This circular was issued for the purpose of prescribing the updated version of the Volume III-The
Revised Chart of Accounts of the GAM for NGAs. Thus, it replaces the 2015 version. This update
provides additional accounts and modified account codes and descriptions to facilitate proper
recognition of financial transactions in the books of accounts and prevent the misuse of such
accounts

COA CIRCULAR NO. 2021-001 – June 24, 2021

“Clarification on the use of Reimbursement Expense Receipt (RER) and Certification in relation to reimbursement of
expenses nor requiring Official Receipts (ORs)”

 This issuance addresses the confusion o the interpretation of COA Circular No. 2004-006 and
COA Circular No. 2017-001. Under this, the following are the required supporting documents for
expenses purchased from/rendered by establishment issuing receipts/invoice: (1) OR/Invoice for
expenses regardless of amount; (2) Certification of Expenses Not Requiring Receipts for
expenses amounting to P300.00 or less; (3) RER for expenses amounting to more than P300.00
but not exceeding P1,000.00.

COA CIRCULAR NO. 2021-002 – July 16, 2021

“Guidelines on the Submission in Electronic Format of Reports on the Receipts and Utilizations of Funds under
Section 14 of Republic Act No. 11494 or “Bayanihan to Recover As One Act” (Bayanihan 2)

Republic Act No. 11494 or the “Bayanihan to Recover As One Act” (Bayanihan 2) authorizes the
appropriation and use of funds to cover spending to address the Covid-19 pandemic in the Philippines.
Due to the current situation, procedural/internal controls are relaxed temporarily as regards to
disbursement of funds to ease the procurement process and utilization. Considering this, parallel and/or
compensating controls were imposed to prevent fraud, waste and abuse, and corruption. Hence, the
Section 14 of the Bayanihan 2 requires submission of monthly reports of all acts performed pursuant to
the act. This circular provides the guidelines to be followed by all Source Agencies and Implementing
Agencies in the preparation of the said reports.

 All SAs and IAs shall prepare and submit applicable reports in MS Excel format which shall
include all related documents for the disbursement, transfer, or receipt of funds.
 Authorized officers of the SA and IA who submitted and reviewed the reports shall affix their s,
digital signature on the MS Excel file with annotation “Certified Correct”, or in the absence
thereof, a statement declaring correctness, completeness and authenticity of the reports attached
to the file.
 The monthly status report to be prepared by the DBM shall also be in MS Excel file format and to
be submitted electronically by its designated authorized officer to the COA.
 The monthly reports from SA and IA shall be submitted monthly through the COA portal every
first Monday of the month. The same copy of the report submitted to the Congress shall also be
submitted by the Office of the President to the COA Portal. The submission of reports shall be
done continually until the funds are fully utilized or its purpose abandoned.
 All reports on disbursement related to RA No. 11494 submitted by the IA must have an
accompanying sex-disaggregated data and/or gender statistics as to the beneficiaries or
recipients of the financial assistance, which shall be used in the post-audit of programs for
COVID-19.
 All SAs and IAs shall issue and Agency Memorandum/Order duly signed by the Head of the
Agency designating focal person(S)/officer(s) who shall be responsible for the upload of reports
and coordination relative to the use of COA Portal. In case of more than one focal persons, the
designation shall include the primary or principal and the alternative focal person for clarity of role
and responsibility.
 Reports and documents/files submitted are considered submitted to their respective COA
auditors. However, physical reports and/or documents/files shall be submitted upon demand by
the auditor.

COA CIRCULAR NO. 2021-003 – July 16, 2021

“Exempting Government Agencies and Instrumentalities, Including Government-Owned or Controlled Corporations
from the Requirement of Written Concurrence from the Commission on Audit on the Engagement of: 1) Lawyers
under Contracts of Service r Job Order Contracts; and (2) Legal Consultants, subject to specific conditions”

This circular provides for the exemption of national government agencies and GOCCs from the
requirement of prior written concurrence under COA Circular Now. 1986-255, 1995, 011, and COA
Memorandum No. 2016-010. Such exemption aims to avoid unnecessary delay in the hiring of a private
lawyer or legal retainer to address the urgent need for legal services, subject to the following conditions:

 Lawyers under Contract of Service or Job Order Contract

-The engagement covers a contract period of not more than 1 year, renewable at the option of the
head of the national agency of GOCC, but in no case not exceed term of the head. It shall have
the written approval of the OSG for nation government agencies or OGCC for GOCCs. It is
 required that the lawyer meets the minimum eligibility and qualification standards imposed by the
CSC. With regards to their compensation, it shall be the same as those of the comparable
position in the government agency or GOCC, with no other entitlements except for a premium of
up to 20% which may be paid monthly, lump sum, or in tranches as may be stated in the contract.
Additionally, the lawyer must not be employed nor engaged by any private entity or other
government agency or GOCC for the duration of the contract.

 Legal Consultants
-The engagement covers a contract with a term of not more than 1 year, specifying the
activity/project/program and nature of the engagement. It shall also be renewable at the option of
the head of the national agency of GOCC, but in no case not exceed term of the head. It must
have a written approval of the OSG for nation government agencies, or OGCC for GOCCs. The
lawyer must possess expertise relevant to the engagement, and such expertise cannot be found
among the lawyers employed by the government agency or GOCC, or if comparable expertise
does exist, is unavailable. Moreover, the procurement process for the engagement of the lawyer
as legal consultant has been complied with and the lawyer must not be employed as a contract of
service or job order contract by any other government agency or GOCC, although he can be a
part-time consultant in up to two government agencies or GOCCs. His consultancy fee of the
lawyer, including other remunerations and allowances shall not exceed P50,000 per month.

COA CIRCULAR NO. 2021-004- July 21, 2021

“Guidelines implementing COA Resolution No. 2020-001 dated January 9, 2020, Renaming the Philippine Public
Sector Accounting Standards (PPSAS) to International Public Sector Accounting Standards (IPSAS) with
corresponding Philippine Application Guidance (PAG)”

COA CIRCULAR NO. 2021-005 – July 22, 2021

“Conversion from the Revised Chart of Accounts (RCA) for Government Corporations (GCs) under COA Circular No.
2015-010 dated December 01, 2015, as amended by COA Circular No. 2016-006 dated December 29, 2016, to the
updated RCA for GCs (2019) prescribed under COA Circular No. 2020-002 dated January 28, 2020, and relevant
accounting policies and guidelines in the implementation thereof”