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C2002-004
C2002-004
C2002-004
COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines
SUBJECT : Revocation of COA Circular No. 94-004, dated January 28, 1994, to
Discontinue the Use of the Accountant's Advice of Barangay Check
Disbursements.
This 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 the 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 see to it that accounting and auditing rules and regulations, particularly those on the
disbursements of funds, are properly observed.