COA Circular 2023-004

dated June 14, 2023

Prescribing the Updated Documentary Requirements

for Common Government Transactions, amending
COA Circular No. 2012-001 dated June 14, 2012

COA- Department of Education 1 Audit

Group
Meralco Avenue, Pasig City
COVERAGE/LIMITATION

This Circular updates only the documentary requirements for

disbursements relating to the following common government
transactions chargeable against the funds of all NGAs, GCs and LGUs:
a) Cash Advances;
b) Fund Transfers to Non-Government Organizations/ People's
Organizations/Civil Society Organizations (NGOs/POs/CSOs);
c) Fund Transfers to Implementing Agencies;
d) Salary;
e) Allowances, Honoraria and Other Forms of Compensation;
f) Other Expenditures;
g) Extraordinary and Miscellaneous Expenses;

COA Style Guide 2

COVERAGE/LIMITATION

h. Prisoner's Subsistence Allowance;

i. Procurement of Goods, Consultancy and Infrastructure
Projects (Regardless of Mode of Procurement);
j. Cultural and Athletic Activities;
k. Human Resource Development and Training Program;
l. Financial Expenses;
m. Legal Retainer's Fee; and
n. Road Right-of-Way (ROW)/ Real Property.

COA Style Guide 3

• The submission of complete supporting
documents enumerated under each type of
transaction does not preclude reasonable
questions on the funding, legality, regularity,
necessity or economy of the expenditure or
transaction, among others, and such questions
may be raised by any of the signatories to the
transaction. (Item 3, I" paragraph of COA Circular No.92-389 dated
Novcmbcd, 1992)

COA Style Guide 4

Legend:
• Red colored texts are those deleted in the
new Circular
• Bold texts are modified/added
requirements

COA Style Guide 5

Grant of Cash advances

COA Cir. 2012-001 COA Cir. 2023-004

Same with some modification:
∙ Approved application for bond
∙ Approved application for and/or Fidelity Bond for the
bond and/or Fidelity year for cash accountability of
Bond for the year for P5,001 above or other
cash accountability of minimum amount that may be
P2,000 or more prescribed by the Bureau of
Treasury (upon set-up of
new/renewed accountability)

COA Circular 2020-006 6

Cash Advance for Local Travel
COA Cir. 2012-001 COA Cir. 2023-004
∙ Office Order/Travel Order Same with modified/additional
approved in accordance with requirement:
Section 3 of EO No. 298 ∙ Office Order/Travel Order
∙ Duly approved itinerary of travel ∙ Quotation of plane fare for
∙ Certification from the accountant similar dates, from at least three
that the previous cash advance has airline companies/travel agencies
been liquidated and accounted for or its equivalent. In case of less
in the books than three quotations, a
certification by the claimant
attesting to such circumstance,
signed by his/her supervisor
∙ Letter of invitation of the
host/sponsoring agency/
organization

COA Circular 2020-006 7

Cash Advance for Foreign Travel
COA Cir. 2012-001
Office Order/Travel order approved in
accordance with the provisions of Sections ∙ Duly approved Office Order/Travel
1 and 2 of EO No. 459 dated September 1,
2005
• As approved by the Office of the
President for Members of the cabinet
and officials of equivalent rank;
• As approved by the respective heads of
agencies in the case of other
government officials and employees
regardless of the length of travel:
National agencies – Department
secretaries or their equivalents
COA Circular 2020-006
COA Cir. 2023-004
Same with some modifications:
Order
∙ Quotation of plane fare for similar
dates, from at least three airline
companies/travel agencies or its
equivalent. In case of less than three
quotations, a certification by the
claimant attesting to such
circumstance, signed by his/her
supervisor
∙ Where applicable, authority to claim
representation expenses
In case of seminar/training:
∙ Acceptance of nominee/s as participant/s
issued by the host country
∙ Programme Agenda and Logistics
Information
8
Cash Advance for Foreign Travel
COA Cir. 2012-001 COA Cir. 2023-004
In case of seminars/trainings Same with some modifications:
• Invitation addressed to the agency
inviting participants (issued by the
foreign country)
• Acceptance of the nominees as
participants (issued by the foreign
country)
• Programme Agenda and Logistics
Information
• Certification from accountant that the
previous cash advance has been
liquidated and accounted for in the
books

COA Circular 2020-006 9

Payroll Funds for Salaries, Allowances,
Honoraria and Other Similar Expenses
COA Cir. 2012-001 COA Cir. 2023-004
∙ Report of Disbursement certified correct by Same with some modification:
the AO ∙ Report of Cash Disbursements (RCDisb)
∙ Approved payrolls/vouchers duly certified correct by the AO
acknowledged/signed by the payee/s ∙ Approved payrolls/vouchers duly
∙ Approved DTR or Certificate of Service acknowledged/signed by the payee/s
∙ Approved application for leave ∙ Official Receipt (OR)/printed electronic
∙ In case of payment of personnel under the Official Receipt (eOR)/Acknowledgement
“job order” status, duly verified/accepted Receipt (AR) or equivalent in case of
accomplishment report refund for unclaimed Salaries,
∙ Official Receipt in case of refund for Allowances, Honoraria and Other Similar
unclaimed salaries Expenses
∙ Authority from the claimant and
identification documents, if claimed by
person other than the payee
∙ Such other pertinent supporting documents
as are required by the nature of expense

COA Circular 2020-006 10

Petty Cash Fund
COA Cir. 2012-001
∙ Summary of Petty Cash Vouchers
∙ Report of Disbursement
∙ Petty Cash Replenishment Report
∙ Approved purchase request with Certificate
of Emergency Purchase, if necessary
∙ Bills, receipts, sales invoices
∙ Certificate of inspection and acceptance
∙ Report of Waste Materials in case of
replacement/repair
∙ Approved trip ticket, for gasoline expenses
∙ Canvass from at least three suppliers for
purchase involving P1,000 and above,
except for purchases made while on official
travel
COA Circular 2020-006
COA Cir. 2023-004
Same with some modification/additional
requirement:
∙ Report on Paid Petty Cash Vouchers
(RPPCV)
∙ PCVs duly accomplished, signed and
approved
∙ Certification of Expense no Requiring
Receipt (CERR) (for expenses amounting
to P300 or less) or Reimbursement
Expense Receipts (RER) (for expenses
amounting to more than P300 but not
exceeding P1000), pursuant to COA
Circular No. 2017-001 dated June 19,
2017, as amended by COA Circular No.
2021-001 dated June 24, 2021, or other
amount that may be prescribed in the
future
∙ Inspection and Acceptance Report (IAR)
or Certificate of Inspection and
Acceptance
11
 Petty Cash Fund
COA Cir. 2012-001
∙ Summary/Abstract of Canvass
∙ Petty Cash Vouchers duly accomplished and signed
∙ OR in case of refund
∙ For reimbursement of toll receipts:
o Toll receipts
o Trip tickets
∙ Such other supporting documents that may be
required and/or required under the company policy
depending on the nature of expenses
COA Circular 2020-006
COA Cir. 2023-004
∙ Pre/Post-Repair Inspection Report
∙ Waste Materials Report (WMR) in case of
replacement/repair
∙ Approved trip ticket, for gasoline/fuel expenses,
together with parking and toll fee receipts, if any
(Applicable for government vehicles only)
∙ Canvass from at least three suppliers for purchases
prescribed (involving P2,000 and above or other
amount that may be prescribed in the future),
except for purchases made while on official travel
∙ Summary/Abstract of Canvass
∙ OR/eOR/AR or equivalent in case of refund of
PCF
∙ Inventory Custodian Slip (ICS) for semi-
expendable items
For meals and snacks charged to PCF:
∙ Notice of meeting with agenda/meeting’s purpose
∙ Minutes of meeting
∙ Attendance sheet
12
Traveling Expense

COA Cir. 2012-001 COA Cir. 2023-004

Same requirements
Certificate of Appearance or Attendance or in the absence
thereof, photocopy of the received copy of
Memo/Transmittal of Back to Office Report/Narrative
Report on trip undertaken/Report on Participation
addressed to the agency head. The report, duly noted by the
agency head or his authorized representative, shall contain,
among others, the following information:
o Highlights of the training/activity
o Pictures preferably dated;
o Plan of action for knowledge sharing; and
o Recommendations
∙ OR/eOR/AR or equivalent in case of refund of excess cash
advance

COA Circular 2020-006 13

Liquidation of Funds Transferred

COA Cir. 2012-001 COA Cir. 2023-004

Implementing Agency (IA) IA

• Necessary supporting Same with modifications:
documents depending on • Original copy of the RCI/Report of ADA Issued and/or
the nature of transactions Report of Cash Disbursement and supporting
• Copy of MOA/trust documents duly certified correct by the Chief
Agreement Accountant and approved by Agency Head
• Copy of OR upon receipt • Copy of OR/eOR/AR or equivalent issued by the Source
of funds transferred Agency evidencing refund of unexpended/unutilized
• Copy of OR issued by the balance of fund transfer
SA evidencing refund of • Status of Project/Program/Activity Accomplishment
unexpended/unutilized • Inspection and Acceptance Report of research outputs of
balance of fund transfer Completed (Research) Projects, approved by the Agency
Head and duly acknowledged by the SA.

COA Circular 2020-006 14

Liquidation of Fund Transfer

COA Cir. 2012-001 COA Cir. 2023-004

Source Agency Source Agency (SA)

• RCI and RoD certified • Duplicate copy of the RCI/Report of ADA Issued and/or
correct by the Accountant, Report of Cash Disbursement and supporting documents
approved by the Head of duly certified correct by the Chief Accountant and approved
the IA, and duly audited by Agency Head, stamped received by the Auditor of the
by the Auditor of the IA IA
• Copy of the Credit Notice • Copy of OR/eOR/AR or equivalent upon receipt of
issued by the Auditor of funds transferred
the IA • Copy of Notices of Disallowance and subsequent audit
• Copy of OR issued for the decisions issued, if any
refund of • Copy of OR/eOR/AR or equivalent issued for the refund
unexpended/unutilized of unexpended/unutilized balance of transferred funds
balance of fund
transferred

COA Circular 2020-006 15

Extraordinary and Miscellaneous Expenses
COA Cir. 2012-001
• Receipts and/or other
documents evidencing
disbursement, if there are
available, or in lieu
thereof, certification
executed by the official
concerned that the
expense sought to be
reimbursed have been
incurred for any of the
purposes contemplated
under the provisions of
the GAA in relation to or
by reasons of his position,
in case of NGAs
COA Cir. 2023-004
• Certification executed by the official concerned that the
amount claimed was spent for the purpose and the
amount is not exceeding the limit indicated in the
general provisions of the GAA
• Relevant Invoices/Receipts, if the amount claimed was
spent for the purpose and in the amount exceeding the
limit indicated in the general provisions of the GAA
• Minutes of the meeting if used for the purpose of
meetings, seminars and conferences
• Attendance Sheet
COA Circular 2020-006 16
Extraordinary and Miscellaneous Expenses

COA Cir. 2012-001 COA Cir. 2023-004

• Other supporting
documents as are
necessary depending on
the nature of expenses
charged

COA Circular 2020-006 17