(NAR) VOL. 20 NO.2 / APRIL - JUNE 2009
Accordingly, except as provided in Item 3.3 of COA Circular No. 2009-002, pre-audit shall be selectively reinstituted in the national government agencies, local government units, and government-owned and controlled corporations with original charters to all transactions or activities enumerated under Items 3.1.1 to 3.1.10 of the aforesaid circular for amounts falling under the categories stated under Item 4.0 - Specific Scope of Pre-audit Activities.
All COA Circulars, Memoranda and other issuances inconsistent herewith are hereby revoked or modified accordingly.
This Circular shall take effect immediately.
Adopted: 16 June 2009
(SGD.) JUANITO G. ESPINO, JR.
Commissioner
(SGD.) REYNALDO A. VILLAR
Chairman