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COA - C2012-001 - Revised Guidelines & Documentary Requirements of Common Govt. Transactions
COA - C2012-001 - Revised Guidelines & Documentary Requirements of Common Govt. Transactions
Revised Documentary
Requirements for Common
Government Transactions
COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines
Revised Documentary
Requirements for Common
Government Transactions
Prepared by:
Page
4.0 Salary 12
4.1 Individual Claims 12
4.1.1 First Salary 12
4.1.2 Salary (if deleted from the payroll) 13
4.1.3 Salary of Casual/Contractual Personnel 13
4.1.4 Salary Differentials due to Promotion and/or Step 14
Increment
4.1.5 Last Salary 14
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9.0 Procurement 31
9.1 Procurement through Public Bidding 32
9.1.1 Infrastructure 34
9.1.1.1 Advance Payment 34
9.1.1.2 Variation Order / Change Order / Extra Work 35
Order
9.1.1.3 Progress Payment 36
9.1.1.4 Final Payment 36
9.1.1.5 Release of Retention Money 37
9.1.2 Consulting Services 37
9.1.3 Goods 38
9.1.3.1 Supplies, Materials, Equipment and Motor 39
Vehicles
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