COMMISSION ON AUDIT CIRCULAR NO.

79-96-A October 5, 1979

TO

: All COA Managers, Supervising COA Auditors Concerned, All COA Regional
Directors, and Provincial and City Auditors; Provincial, City and Municipal
Treasurers; and All Others Concerned.

SUBJECT : Revising the "Proof of Correctness of the Monthly and Pre-Closing Trial Balances
of Provincial, City and Municipal Governments" as prescribed in COA Circular
No. 79-96 dated December 1, 1978.
In view of the implementation of the standard government chart of accounts under COA
Circular No. 78-92 dated November 14, 1978 which took effect January 1, 1979, the "PROOF
OF CORRECTNESS OF THE MONTHLY AND PRE-CLOSING TRIAL BALANCES OF LOCAL
GOVERNMENTS" as prescribed in COA Circular No. 79-96 dated December 1, 1978 is hereby
revised.
The provisions of the aforementioned COA Circular shall remain in full force and in
effect, except the form therein prescribed which is hereby superseded with LGAO Form No.
003, entitled "REVISED PROOF OF CORRECTNESS OF THE MONTHLY AND PRE-CLOSING
TRIAL BALANCES OF LOCAL GOVERNMENTS" copy attached and incorporated as part of
this Circular. In preparing the revised form, the accompanying instructions should be strictly
observed.
This Circular shall take effect immediately, and all provisions of existing circulars,
memoranda, and orders inconsistent herewith are hereby amended or modified accordingly.
(SGD.) FRANCISCO S. TANTUICO, JR., Acting Chairman