coa circular 92-386 | G.R. No. 148106

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coa circular 92-386*******COA CIRCULAR NO. 92-386 - October 20, 1992. Prescribing Rules and Regulations on Supply and Property Management in the Local Governments. Rules and Regulations on Supply and Property Management in the Local Governments. File size: 19.50 KB. Created: March 18, 2014. Hits: 61311. Download. Human Resources. Job Opportunities. Guidelines on RecruitmentCOA Circular 92-386 Rules on Local Government Supply Management | PDF. c92-386 - Free download as Word Doc (.doc), PDF File (.pdf), Text File (.txt) or read online for .COMMISSION ON AUDIT CIRCULAR NO. 92-386 October 20, 1992 TO : Local Chief Executives, General Services Officers, Local Treasurers, Budget Officers, Accountants, .Rules and Regulations on Supply and Property Management in the Local Governments: COA Circular 92-386. Philippines. Commission on Audit. State Accounting and Auditing .coa circular 92-386Commission on Audit Circular No. 92-386 dated October 20, 1992, Prescribing Rules and Regulations on Supply and Property Management in the Local Governments, Section .COA Circ92-386-Rules and Regulations Supply and Property MGMT in LGUs | PDF. COA Circ92-386-Rules and Regulations Supply and Property Mgmt in LGUs - Free download .Rules and regulations on supply and property management in the local governments : COA circular 92-386 | WorldCat.org. Author: Philippines. Print Book, English, [1992] .COA Circular No. 92-386 itself provides the definition of specification as the "technical description of supplies or property being requisitioned or ordered, which should be clear .According to SMPHI, the Province violated Commission on Audit (COA) Circular No. 92-386, Prescribing Rules and Regulations on Supply and Property Management in the .

17 COA Circular No. 92-386. 18 Section 383. Implementing Rules and Regulations. – The Chairman of the Commission on Audit shall promulgate the rules and regulations .COA CIRCULAR NO. 92-382 - July 3, 1992. This Circular on Accounting and Auditing Rules and Regulations designed to implement the provisions of Republic Act No. 7160, the Local Government Code of 1991, is issued pursuant to Section 2(2), Article IX .x x x Likewise, Section 180 of Rule 24 of COA Circular No. 92-386 dated October 20, 1992 provides that: "When public auction is impracticable, negotiated sale may be resorted to at such price as determined by the Committee on Awards." In this case, there was a failure of two (2) consecutive public biddings which legally justified the resolution .

COA circular 92-386. by Philippines. Commission on Audit. 0 Ratings 43 Want to read; 3 Currently reading; 0 Have read; Rules and regulations on supply and property management in the local governments. Edit. This edition doesn't have a description yet. Can you add one? Publish Date.coa circular 92-386 G.R. No. 148106 COA CIRCULAR NO. 2017-003 - October 25, 2017. Amendment of Section 197 under Title VI - Miscellaneous Provisions and Administrative Instructions of Commission on Audit Circular No. 92-386 dated October 20, 1992 re: Rules and Regulations on Supply and Property Management in the Local Governments

Guidelines to Implement Commission on Audit (COA) Circular No. 2017-003 dated October 25, 2017 Amending Section 197, Title VI - Miscellaneous Provisions and Administrative Instructions, of COA Circular No. 92-386 dated October 20, 1992 and Prescribing Additional Guidelines Thereon. Published in the Philippine Star and Manila .COA Circular No. 92-386 itself provides the definition of specification as the "technical description of supplies or property being requisitioned or ordered, which should be clear and complete, including if necessary, the specific uses therefor and how acceptability thereof can be determined."71.COA CIRCULAR NO. 92-389 - November 3, 1992. Restating with modifications COA Circular No. 81-155, dated February 23, 1981, and prescribing the use of the Disbursement Voucher, General Form No. 5 (A) File size: 1.30 MB. Created: March 18, 2014.

17 COA Circular No. 92-386. 18 Section 383. Implementing Rules and Regulations. – The Chairman of the Commission on Audit shall promulgate the rules and regulations necessary to effectively implement the provisions of this Title, including requirements as to testing, inspection, and standardization of supply and property. .

Rules and regulations on supply and property management in the local governments : COA circular 92-386 | WorldCat.org

G.R. No. 148106 Circulars. 1987 PHILIPPINE CONSTITUTION ARTICLE IX-D THE COMMISSION ON AUDIT SECTION 1 (1). There shall be a Commission on Audit.contravenes section 156 of COA Circular No. 92-386 dated October 20, 1992and section 124 of NGAS, Volume I, thus, also lead to erroneous year- end balances of several affected accounts in the financial statements. a. Consider the importance of Annual Physical Count on Non-Expendable Property in the overall financial operation as this will help .Insufficiency of such information in the preparation/issuance of the Purchase Order did not comply with the provisions of Sec. 74 of COA Circular No. 92-386 dated Oct. 20, 1992 which prescribes Rules and Regulations on Supply and Property Management in the Local Government which states that: 7.furnished to the COA Audit Team within the period required under Sections 114 (d) & 116 of COA Circular No. 92-386, thus precluded the Auditor in the conduct of timely inspection of deliveries. We recommended that Management require the Inspectorate Team/Committee to furnish the Office of the Auditor copies of the IARs within twenty-four (24) hours

inventory as provided under Section 159 of COA Circular No. 92-386, without prejudice to the conduct, at any other given time, of another such running and test inventory as may be deemed necessary and directed by the City Mayor. Any discrepancies or losses which may be discovered as a result of any inventory shall be immediately and

contrary to COA Circular No. 2003-001, the New Government Accounting System (NGAS) Chart of Accounts and Section 111 of P.D. 1445, due to lack of proper coordination between the Budget Office and Accounting Office thus, balances of the affected accounts are not fairly presented giving inaccurate/ misleading information toSection 73 of PD 1445 regarding Credit for Loss occurring in transit or due to casualty or force majeure: “When the loss of government property occurs, the officer accountable thereof or having custody thereof shall immediately notify the Commission or auditor concerned and, within thirty days or such longer period as the Commission or .section 7.1 of COA Circular No. 2009-006 dated September 15, 2009, hence, resulted to delays in the conduct of audit and rendition of audit results. . 156 of COA Circular No. 92-386 dated October 20, 1992, which renders the zero balance of the Inventory Accounts (General Fund) doubtful; and the

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coa circular 92-386|G.R. No. 148106