(NAR) VOL. 11 NO.1 / JANUARY – MARCH 2000
Obligations to be incurred pursuant to this Circular Letter shall be treated as overdraft in appropriations and shall be adjusted once the allotment chargeable against the 2000 GAA is received. The rules and regulations pertinent to the appropriate accounting entries are prescribed under COA Circular 96-002 dated February 27, 1996.
Adopted: 06 Jan. 2000
(SGD.) BENJAMIN E. DIOKNO
Secretary