REPUBLIC OF THE PHILIPPINES

COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines

CIRCULAR No.   2002-001             

Date  February 7, 2002   
 

TO : All Heads of National Government Agencies and Local Government Units and
All Others Concerned.

SUBJECT : Authorizing the Use of the Old Accounting Forms/Reports/Records being

Revised under COA Circular Nos. 2001-004 and 005 both dated October 30,
2001 until consumed but not later than June 30, 2002.
 

1.0 Rationale and Purpose

1.1 The National Printing Office, which has considerable stocks of accounting
forms/records/reports which will become obsolete with the use of the new forms
as prescribed under COA Circular Nos. 2001-004 and 005, requested the
deferment of the use of the new forms. The request was made to avoid
unnecessary losses and wastage of government funds.
1.2 In view thereof, this Circular is issued to authorize the use of the old
forms/reports/records listed in Annex A hereof.

2.0 Guidelines
2.1 All National Government Agencies and Local Government Units are authorized
to use the old forms/reports/records listed herein until they are consumed but
not later than June 30, 2002.
2.2 To conform with the New Government Accounting System, the old
Disbursement Voucher (DV) form shall be accomplished as follows:
2.2.1 The "Voucher No." box in the old DV shall adopt the voucher numbering
system of the new DV.
2.2.2 Box B for Accounting Entries in the old DV shall no longer be
accomplished. Instead, the Accounting Unit shall prepare the accounting
entries in the new Journal Entry Voucher (JEV) form as prescribed.
2.2.3 The Accountant shall indicate the JEV Number in Box B- Accounting
Entries portion of the old DV.
2.3 The old account codes contained in the old forms/reports/records listed herein
shall be changed to conform with the New Chart of Accounts.
2.4 The National Printing Office shall take all the necessary steps to dispose of the
stocks of the old forms by June 30, 2002.

3.0 Repealing Clause

 All circulars/issuances which are inconsistent herewith are hereby
modified/repealed accordingly.The new accounting system is composed of the
following:

4.0 Effectivity Clause

This Circular shall take effect immediately.

Annex A

 
National Printing Office
Inventory of Old Forms/Reports/Records as Revised Pursuant to COA Circular
    Nos. 2001-004 and 005 re: New Government Accounting System

  1. Disbursement Voucher
  2. Requisition & Issued Voucher
  3. Memorandum Receipt for Equipt. & Non Expendable Property
  4. Monthly Report of Supplies & Materials Issued
  5. Invoice Receipt for Property
  6. Treas. Monthly Report of Accountability for Accountable Forms
  7. Monthly Report of Accountability for Accountable Forms
  8. Stock Card
  9. Official Cash Book - Large
10. Official Cash Book - Small
 11. Official Cash Book - Pocket Size
12. Official Cash Book for Reg. D.O.
13. Official Cash Book for Bank Cash Book
14. Warrant Register
15. Report of Disbursements
16. Report of Checks Issued
17. Journal of Checks Issued
18. Subsidiary Ledger
19. Index of Payments to Employees
20. Equipment Ledger Card
21. Supplies Ledger Card
22. Livestock Ledger Card
23. Report of Collections
24. Journal of Collections and Deposits
25. Journal of Disbursements
26. Journal of Disbursements by Treas./Disbursing Officer
27. Revenue Subsidiary Ledger
 

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