COA Circular No. 2012-001,
dated June 14, 2012
Prescribing the Revised
Documentary Requirements
for Common Government
Transactions
OUTLINE
 Fundamental Principles – PD 1445
 General Requirements for all Types of
Disbursements
 Specific Requirements for Each Type of
Disbursement
– Cash Advances
– Fund Transfers to NGOs/Pos
– Fund Transfers to Implementing
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Agencies/From Trust Fund to Gen Fund for
Unspent Balance
Salary
OUTLINE
– Allowances, Honoraria and Other Forms of
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Compensations
Other Expenditures
Extraordinary and Miscellaneous Expenses
Prisoner’s Subsistence Allowance
Procurement
Cultural and Athletic Activities
Human Resource Development and
Training Program
Financial Expenses
Road Right-of-Way (ROW)/Real Property
Fundamental Principles,
Sec. 4, P.D. 1445
 No money shall be paid except in pursuance of an
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appropriation law or other specific statutory authority
Use solely for public purpose
Trust funds only for the specific intended purpose
Fiscal responsibility shared by all those exercising
authority over finance, transactions and operations
Disbursements or dispositions should bear approval of
proper officials
Claims should be supported with complete
documentation
Faithful adherence to all pertinent laws and regulations
Observance of GAAP and practices as well as sound
management and fiscal administration, provided they do
not contravene with existing laws and regulations
General Requirements for All
Types of Disbursements
 Certification of Availability of Fund by
Chief Accountant
 Lawful and sufficient allotment duly
obligated as certified, except for GOCCs
and GFIs
 Legality of transaction and conformity
with laws, rules and regulations
 Approval of expenditure by Head of
Office or authorized representative
 Sufficient and relevant documents to
establish validity of claim
1.0 Cash Advances
 General Guidelines –COA Circs. 97-002, 2009-002,
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Sec. 89 of PD 1445, pertinent GAA provisions
Specific Guidelines and Documents Required
Types of Cash Advances (Payroll Fund, PCF,
Field/Activity COE, TA (local and foreign)
Granting of Cash Advance
– General Guidelines
– Documents Required Common to All CAs except
for travel
– Additional Documents per type of Cash
Advance
Liquidation of Cash Advances
2.0 Fund Transfers to NGOs/POs
 General Guidelines – pertinent provision of
the GAA for the year, Sec. 4.5.6 COA Circular
2007-001 and GPPB Res. 12-2007
 Specific Guidelines and Documentary
Requirements
– Release of Funds
– Implementation and Liquidation of Funds
Released
– Staggered Release of Funds to NGO/PO
3.0 Fund Transfers
 General Guidelines – COA Cirular 94-013, COA

Memo 2010-014
Specific Guidelines and Documents Required
– Transfer to Implementing Agencies
 Transfer
 Implementation and Liquidation by
Implementing Agency
 Liquidation by Source Agency
– From Trust Fund to General Fund for
Unspent/Excess Amount
4.0 Salary
 General Guidelines- 35 FY2012 GAA or pertinent
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provision of the GAA for the year, RA 6758 as amended
(Pres. Veto message, 020810,p. 1236, RA 9970)
Specific Guidelines and Documents Required -Sec.325,
RA 7160 LGU Code, EO 292, CSC MC 14 s. 1999, CSC
Res. 02-1490, COA Cir 2000-006, DBM Local Budget
Circular 2009-91, DBM National Compensation Circular
67, s. 1992, CSC Circular 06, s.2005, etc.
– Individual Claims
 First Salary
 Salary (if deleted from the payroll)
 Salary of Casual/Contractual Personnel
 Salary Differential due to Promotion and/or Step
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Increment
 Last Salary
 Salary due to heirs of deceased employee
 Maternity Leave
General Claims through the ATM
5.0 Allowances, Honoraria and other
Forms of Compensation
 General Guidelines
 Specific Guidelines and Documents Required
– Personnel Economic Relief Allowance
– Representation and Transportation Allowance (for individual and
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general claims)
Clothing/Uniform Allowance (Individual and General claims
Subsistence, Laundry and Quarters Allowances
Productivity Incentive Allowance (individual and general claims)
Special Counsel Allowance
Honoraria
• Personnel Involved in Government Procurement
• Teaching Personnel (DepED, TESDA, SUCs and other
educational institutions)
• Governing Boards of Collegial Bodies
• Lecturer/Coordinator
• Special Projects
• Science and Technological Activities
6. Other Expenditures
 General Guidelines – Sec. 57, 2012 GAA or
pertinent provision of the GAA for the
year, Sec 43, Chapter 5 and 80, Chapter7,
Book V1 EO 292, Sec 58, 2012 GAA, etc.
 Specific Guidelines and Documents
Required
– Utility Expense
– Telephone/Communication Services
7. Extraordinary and
Miscellaneous Expenses
 General Guidelines – Sec. 57, 2012 GAA or
pertinent provision of the GAA for the year,
Sec 43, Chapter 5 and 80, Chapter7, Book
V1 EO 292, Sec 58, 2012 GAA, etc.
 Specific Guidelines and Documents
Required
– Utility Expense
– Telephone/Communication Services
8. Prisoner’s Subsistence
Allowance
 General Guidelines –Item 1 and 2,
Special Provision for BJMP and Bu Cor,
2012 GAA or pertinent provisions for the
year
 Specific Guidelines and Documents
Required
– By administration thru cash advance
– By catering contract
9. Procurement
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General Guidelines ( RA 9184, Sec 85 2012 GAA or pertinent provisions of GAA
for the year), Sec 85 2012 GAA or pertinent GAA provision for the year, Sec. 7
IRR of RA 9184, Sec 7, RA 9184, Rule XVI Revised IRR RA 1984, Sec. 13.1, RA
1984;
Specific Guidelin, es and Documents Required
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Procurement thru Public Bidding – GAA for the year, Sec. 2-7, 9-10 and 12 of EO 182 s.
1997 and Sec. 87 of GAA 2012, COA Circular 2009-001, 2005-0087
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Infrastructure
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Consulting Services – Annex E Revised IRR RA 9184, Annex D. COA Memo 2005-027
Goods- RA 9184, Sec 5r Revised IRR, 2012 GAA Provisions, Sec. 20
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Supplies, Materials, Equipment and Motor Vehicles
General Support Services (janitorial, security, maintenance, garbage collection and disposal and
similar services)
Rental Contracts
Repair and Maintenance of Aircraft, Equipment and Motor Vehicles
Advertising Expenses
Procurement thru Alternative Modes – COA Cir. 2009-001, RA 9184 pertinent provisions
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Requirements Common to all alternative modes
Specific requirements
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Advance Payment
Variation Order/Change Order/Extra Work Order
Progress Payment
Final Payment
Release of Retention Money
Limited Source Bidding
Direct Contracting
Repeat Order
Shopping
Negotiated Procurement
Procurement thru Automatic Debit Arrangement or direct payment
10. Cultural and Athletic
Activities
 General Guidelines – Sec 25 of GAA
2012 or pertinent provision of GAA for
the year
 Documents Required
 Budget estimates approved by the Head
of Agency
 Same requirements under procurement
depending on the nature of expense and
the mode of procurement adopted
11. Human Resource Development
and Training Program
 General Guidelines – CSC Guidelines Sec. 27
2012 GAA and pertinent provisions of the
GAA for the year
 Documents Required
 Budget estimates approved by the Head of
Agency
 Schedule of the training approved by the Head
of the Agency
 Same requirements under procurement
depending on the nature of expense and the
mode of procurement adopted
12. Financial Expenses
 General Guideline – appropriate provision of
the New Government Accounting System and
other pertinent laws, rules and regulations
 Documents Required
 Loan Agreements/Memoranda of Agreement
together with supporting documents
 Statement of Accounts
 Bank Debit Memos
 Others necessary depending on the nature of the
transactions
13. Road Right-of-Way/
Real Property
 General Guidelines – RA 8974 and its IRR
 Documents Required
– Land – Sec.8 RA 8974 on Environment Clearance
Certificate
 Negotiated Purchase
– If Registered land
– If Unregistered land –EO 1035 on
Claimant’s Surety/Indemnity Bond
– For Payment by Court Decision
– Structure/House
– Improvements (trees, plants, growing fruits,
etc.) – DENR rules and regulations