Professional Documents
Culture Documents
Coa C2002-004 PDF
Coa C2002-004 PDF
SUBJECT: Revocation of COA Circular No. 94-004, dated Januar,Y -28, 1994, to
Discontinue the Use of the Accountant's Advice of Barangay Check
Disbursements.
Tbi'$ · Commission issued COA Circular No. 94-004 to ensure that checks
encashed by barangay depository banks are for legitimate barangay expenditures and
covered by duly approved disbursement vouchers or payrolls. Thus, barangay depository
banks were enjoined to pay checks issued by barangays only if accompanied by the
Accountant's Advice of Barangay Check Disbursements.
Despite its good purpose, experience has shown that some unscrupulous persons
have taken~ advantage of the requirement to control tpe affairs of the barangays to the
detriment of public service.
In view thereof, this Commission hereby revokes COA Circular no. 94-004, dated
January 28, 1994, and orders the discontinuance of the use of the Accountant's Advice of
Barangay Check Disbursements prescribed therein. Barangay officials concerned are
reminded that it is their duty and responsibility to see to it that accounting and auditing
rules and regulations, particularly those on the disbursements of funds, are properly
observed.
Chairman
.. '
<
=
""""
UL S
Co