COA MEMORANDUMS 1994-024 1993-813 1992-757 1991-686 1990-660 1985-439 1976-048 1976-022 1992-751 COA Circular 2009-006 (RRSA) 92-386 85-55A 2013-003 2012-003 2016-01 1986-255 1995-011 1998-002 2009-RRPC PD 1445 Revised Cash Examination Manual RA 9184 2016 IRR COA Resolution 2014-014 2008-012 2013-011 EO 279 August 14, 2010 EO 77 March 15, 2019 DILG Memo Circular 2019-82, March 29, 2019