REPUBLIC OF THE PHILIPPINES

COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City

MEMORANDUM
No. 2024- 007
Date 20 My/ 2024'

TO All Officials and Employees of this Commission

SUBJECT Compendium of Commission on Audit (COA) Standards,

Policies, Rules and Regulations

I. RATIO NALE

In the pursuit of strengthening policy support mechanisms for the present and
future directions and operations of the Commission, this Compendium shall serve as a
reference material for all officials and employees in the discharge of the COA audit
mandate. This Compendium shall be a living document that shall be regularly updated
to include new COA issuances or amendments to existing COA policies adopting any
changes in relevant laws, rules, regulations, jurisprudence, standards, policies,
other developments in government operations.

II. GUIDELINES

To maximize the use and maintain the relevance of this Compendium,

following shall be observed:

1. The Compendium shall be uploaded in the COA Website by the

Information Technology Office (ITO), Administration Sector, and shall be
downloadable by the users.

2. Through a Memorandum, the Director/Head of proponent Office shall

inform the ITO of issuances approved and issued by this Commission after
the cut-off date, which is May 31, 2022, specifically:

a. the proper section in the published Compendium where the new

policy shall be included/inserted; and/or

b. instruction to transfer the amended or superseded issuances, if any,

to Annex A of the published Compendium.

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 3. Any verifications or feedback from COA officials and employees on the
contents of the Compendium shall be communicated to the Director, ITO,
in accordance with Item II.2.

III. EFFECTIVITY
-,

This Memorandum shall take effect immediately and shall remain in effect
unless revoked or modified accordingly.

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