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1. 1) COA has already recommended to the City Accounting Office to withhold the salaries
and honorarium of all the officials and employees of the eight barangays, until the
supporting documents will be submitted.
2) If the barangay still fails to submit the documents, COAwill then disallow all its
disbursements and ask the barangay officials to refund the amount already disbursed.
3) A notice of disallowance will be issued to the barangay involved, after the annual audit
report (AAR) will be delivered by the barangays.
4) From the receipt of the notice of disallowance, the barangay will be given at least six
months to file their motion for reconsideration or an appeal in accordance with Republic
Act (RA) 9184 or the Government Procurement Reform Act (GPRA).
5) If the barangay will not file a motion for reconsideration, the disallowance will become
final and executory.
DECLARATION OF POLICIES
The COA adherestothe policythatgovernmentfundsandpropertyshouldbe fullyprotected
and conserved,andthatIUEEU expendituresorusesof suchfunds andpropertyshould
prevented
The COA as an independentbody,isendowedwiththe specialrule-makingpowers
encompassingthe broadspectrumof governmentoperations.Inthe exercise of suchrule-
makingpowers,the COA can enforce sanctions incase of violationof auditingrulesand
regulationswhichcanserve asbasisforadministrative,civilorcriminal action,asthe case may
be warrantedunderexistinglaw.
COA CircularNo. 2012-003 isa restatementwithupdatedadditional casesof COA CircularNo.
85-55 A,for the guidance of bothagencyofficialsandemployeesandCOA auditors
The CommissiononAuditshall have exclusive authority,subjecttothe limitationinthisarticle,
to “xxx promulgate accountingandauditingrulesandregulations,includingthose forthe
preventionof irregular,unnecessary,excessive,extravagantorunconscionable (IUEEU)
expendituresorusesof government fundsandproperties”
Sec.44 Such checkand auditshall notbe confinedtoamere inspectionandexaminationof the
pertinentvouchers,inventories,andotherpapersbutshall include anocularverificationof the
existence andconditionof the propertyorsupplies.The recommendationof the auditorshall be
embodiedinthe proper report
Sec.46
The booksaccounts, papersandcash of any local treasurerorotheraccountable officershall atall times
be opento the inspectionof the Commissionoritsdulyauthorizedrepresentative.
1) In case an examination of the accounts of a local treasurer discloses a shortage in cash which
should be on hand, it shall be the duty of the examining officer to seize the office and its
contents,notifythe Commissionandthe local chief executive and thereupon immediately take
2. full possessionof the office anditscontents, close andrenderhis accounts to the date of taking
possession, and temporarily continue the public business of such office.
2) Directthe properofficertowithholdthe paymentof salaryandotheremolumentsexcept
retirementpay,terminalleavebenefitsorgratuities,due the defaultingAOonce hiscash
shortage isascertained.Signthe withholdingorderinthe followingmanner: