131017 Updates on Accounting Auditing Regulations

Updates on Accounting
and Auditing Regulations
Assistant Commissioner
Government Accountancy Sector
Commission on Audit
Delivered during the GACPA Seminar
at The Oriental Hotel, Taysan Hill, Sto. Niňo Village, Legaspi City
October 19, 2013
Topical Outline
1. COA Circular No. 2013-002
dated January 30, 2013
“Adoption of the Revised Chart of Accounts
for National Government Agencies”
2. COA-DBM-DOF Joint Circular No. 2013-1
dated August 06, 2013
“Adoption of the Unified Accounts Code
Structure (UACS)”
3. COA-DBM Joint Circular No. 2013-1
dtd. March 15, 2013
“Revised Guidelines on the Submission of
Quarterly Accountability Reports on
Appropriations, Allotments, Obligations
and Disbursements”
4. COA Circular No. 2013-003 dtd. Oct. 29,
“Updated Guidelines on the Prevention and
Disallowance of Irregular, Unnecessary,
Excessive, Extravagant and Unconscionable
5. COA Circular No. 2013-007 dtd. Sept.
18, 2013
“Guidelines for the Use of Electronic Official
Receipts (eORs) to Acknowledge Collection
of Income and other Receipts of
6. COA Circular No. 2012-005 dtd. Dec. 7,
“Revocation of COA Circular No. 2009-008
dtd. Nov. 9, 2009 and Prescribing the Use of
Punong Barangay’s Certification (PBC) and
COA Auditor’s Advice (CAA)”
7. Other Matters
a) Updates on the Philippine Public Sector
Accounting Standards (PPSASs) as
harmonized with the IPSAS
b) eNGAS Rollout in the Local
Government Units
Legal Basis
COA Circular No. 2013-002 dated
January 30, 2013
Effectivity Date: January 01, 2014
 To provide new accounts for the adoption of
the Philippine Public Sector Accounting
Standards (harmonized with IPSAS)
 To provide uniform accounts for national
government accounting and budget systems
to facilitate the preparation of harmonized
financial and budgetary accountability
 To expand the account code from three
(3) digits in the NGAS Chart of Accounts,
to eight (8) digits, to allow expansion or
creation of new accounts as may be
necessary to implement new standards
or policies and provide up to four levels
of consolidation depending on the users’
information needs.
Major Changes
a. Coverage is limited only to all national
government agencies and GOCCs
receiving funds constituted a SAGF
from the National Government
b. Expanded account code structure
from three (3) digits to eight (8) digits
Account Code Structure
Account Groups
Codes are assigned to account groups to facilitate
location of accounts in the general and subsidiary
ledgers, to provide systematic arrangement and
classification of accounts and facilitate preparation
of the consolidated financial reports as follows:
Account Groups
Asset without Contra Account
Ex. Cash, Collecting Officer
Asset with Contra Account
with contra
Ex. Accounts
1 03
03 011 01
01 0
Loans and Receivable
Accounts Receivable
Allowance for Impairment Accounts Receivable
Asset with Contra Account
with contra
for account
Impairment –
Accounts Receivable
03 011 01
01 1
1 03
Loans and Receivable
Accounts Receivable
Allowance for Impairment Accounts Receivable
Major Changes
c. New accounts were provided for
the implementation of the
Philippine Public Sector
Accounting Standards (PPSAS)
New Accounts
1 01 04 010
Deposit, Regular
1 01 04 020
Deposit, Special Account
1 01 04 030
Deposit, Trust
New Accounts
10202010 Investments in Treasury Bills – Local
10202011 Allowance for Impairment - Investments
in Treasury Bills - Local
10501010 Investment Property, Land
10501011 Allowance for Impairment - Investment
Property, Land
In compliance with
IPSAS 29-30
In compliance with
IPSAS 29-30
In compliance with
In compliance with
IPSAS 16 & 21
New Accounts
1 02 01 010
1 02 02 011
Financial Assets Held for Trading
Allowance for Impairment Investments in Treasury Bills Local
in compliance with IPSAS 28-30
in compliance with IPSAS 29 (Financial Instruments Recognition and Measurement)
1 03 02 020
1 03 02 021
Finance Lease Receivable
Allowance for Impairment Finance Lease Receivables
Investment Property, Buildings
Accumulated Depreciation Investment Property, Buildings
Accumulated Impairment Losses Investment Property, Buildings
in compliance with IPSAS 13 (Leases)
in compliance with IPSAS 13 (Leases)
1 05 01 020
1 05 01 021
1 05 01 022
in compliance with IPSAS 16 (Investment Property)
in compliance with IPSAS 16 (Investment Property)
in compliance with IPSAS 26 (Impairment of Cash
Generating Assets)
Major Changes
d. Some accounts were deleted since
these accounts are for use by local
government units or governmentowned and/or controlled
corporations, while other accounts
are no longer applicable to national
government agencies.
Deleted Accounts
Major Changes
e. Some accounts were either
expanded or compressed. For
instance, expense accounts for
repairs and maintenance and
depreciation of property, plant and
equipment which were previously
presented per asset account were
compressed based on the major
account classification
Compressed Accounts
811 Repairs and Maintenance 5 02 13 040 Repairs and
Office Buildings
Maintenance812 Repairs and Maintenance Buildings and
School Buildings
813 Repairs and Maintenance Hospitals and Health
814 Repairs and Maintenance Market and Slaughterhouses
815 Repairs and Maintenance Other Structures
Compressed Accounts
and Health Centers
Depreciation-Market &
5 05 01 040
DepreciationBuildings and
Other Structures
Repairs and Maintenance –
Buildings and Other Structures
• Subsidiary Ledgers:
01 - Buildings
02 - School Buildings
03 - Hospitals and Health Centers
04 - Markets
05 - Slaughterhouses
06 - Hostels and Dormitories
99 - Other Structures
Depreciation - Buildings and Other
• Subsidiary Ledgers:
01 - Buildings
02 - School Buildings
03 - Hospitals and Health Centers
04 - Markets
05 - Slaughterhouses
06 - Hostels and Dormitories
99 - Other Structures
Expanded Account
716 Subsistence, Laundry
and Quarters
5 01 02 050 Subsistence
5 01 02 060 Laundry
5 01 02 070 Quarters
Expanded Account
Cash - National
System (MDS)
1 01 04 040 Cash-Modified Disbursement
System (MDS), Regular
1 01 04 050 Cash-Modified Disbursement
System (MDS), Special
1 01 04 060 Cash-Modified Disbursement
System (MDS), Trust
The Revised Chart of Accounts
As Object Code in the
Unified Account Code Structure
Purposes of Object Classification and Coding
 To capture all financial transactions such as
goods or services acquired, payments made,
revenue sources and the causes of increases
or decreases in assets and liabilities.
To enable the classification and coding of
transactions for reporting of impact of
government revenues and expenditures
on the economy as well as internal
departmental analysis and decision-making
by oversight agencies.
 The object coding in the information system
provides a repository of government-wide
information which can be used by oversight
agencies without requiring departments and
agencies to respond to individual requests.
 Provides a basis for coding the object
classification which uses accrual accounting
requiring transactions to be recorded in the
period when they occur and not only when
cash or equivalents are received or paid.
Legal Basis
COA-DBM Joint Circular No. 2013-1
dated March 15, 2013
“Revised Guidelines on the Submission
of Quarterly Accountability Reports on
Appropriations, Allotments, Obligations
and Disbursements”
 COA and DBM requirement for
agencies to submit BAR/FAR.
 DBM uses the reports to monitor
agency performance for policy making
 COA uses the report to prepare
the AFR.
1. To prescribe harmonized formats of the
financial accountability reports (FAR) on
appropriations, allotments, obligations,
disbursement authorities, disbursements
and balances; and
2. To prescribe guidelines on the preparation
and timely submissions of FARs by the
agencies to the DBM and the COA after
the end of each quarter.
The Circular covers all departments,
bureaus, offices and agencies of the
national government and governmentowned and/or controlled corporations
maintaining Special Accounts in the
General Fund.
Definition of Terms
1. Appropriation – an authorization made by law
or other legislative enactment, directing the
payment of goods and services out of
government funds under specified conditions or
for specified purposes.
2. Allotment – a specific authority in the form of
Agency Budget Matrix (ABM) or Special
Allotment Release Order (SARO) issued by DBM
to identified agencies to incur obligations not
exceeding a given amount during a specified
period for the purpose indicated therein.
3. Sub-Allotment – a specific authority in the form of SubAllotment Release Order (Sub-ARO) issued by the Central
Office (CO)/Regional Office (RO) of a department/office/
agency to its ROs/lower operating units (i.e. field office,
district office or provincial office ) which allow them to incur
obligations within a specified amount during a specified
period. The Sub-ARO should not exceed the allotment
releases to the CO.
4. Obligation – a commitment by the government agency
arising from an act of a duly authorized official which
binds the government to the immediate or eventual
payment of a sum of money. The agency is authorized
to incur obligations only in the performance of activities
which are in pursuit of its functions and programs
authorized in the appropriation acts/laws within
the limit of the allotment released by the DBM.
5. Commitment – an obligation incurred by
government agencies for which items have not yet
been delivered and services not yet rendered.
This is also called “Obligations Not Yet Due and
6. Unpaid Obligation – this is the balance of an
accounts payable or commitment.
7. Operating Unit – a “national government
agency” or a unit thereof receiving direct
release of a Notice of Cash Allocation (NCA)
from the DBM.
A. Head of office to submit the following
reports to COA and DBM:
1. Statement of Appropriations, Allotments,
Obligations, Disbursements and Balances
2. List of Agency Budget Matrix (ABM) or
SAROs and Sub-AROs
3. Detailed Statement of Current Year’s
Obligations, Disbursements and Unpaid
Obligations (SODUO-CY)
4. Summary of Prior Year’s Obligations,
Disbursements and Unpaid Obligations
5. Summary of Report of Disbursements
B. The FARs prescribed in the Circular shall replace
the following DBM and COA reports as follows:
1. DBM
 Statement of Allotments, Obligations
and Balances (SAOB) – BAR No. 4
 Financial Report of Operations
(BAR No. 2)
 Monthly Report of Disbursements –
Bar No. 3
2. COA
Detailed Breakdown of Obligations
Detailed Breakdown of Disbursements
Regional Breakdown of Expenses
Statement of Cumulative Allotments, Obligations
Incurred and Unobligated Balances
 Detailed Statement of Cumulative Expenditures/
Obligations Incurred, Obligations
Liquidated/Disbursements and Unliquidated
1. The FARs shall be prepared and certified
correct by the following officials:
 Budget Officer/Head of Budget Unit –
for the portion of the report pertaining to
appropriations, allotments, obligations,
unobligated allotments and unreleased
 Chief Accountant/Head of Accounting
Unit – for the portion of the report
pertaining to disbursements and unpaid
 The FARs shall be signed by the Agency
Head as the approving official. He/she
shall ensure the timely submission of the
accurate and reliable FARs.
Due Dates of Submission to COA and DBM
 All Departments/Agencies – not later than
the 30th day after the end of each quarter
 The Lower Operating Units – within (5) days
after the end of each quarter for consolidation
 The Agency Regional Offices – to submit
the consolidated report to COA (GAS) and
DBM CO within (10) days after the end of
each quarter
Penalty Clause
 COA and DBM shall regularly monitor
agency/OU compliance with the reporting
requirements prescribed in the Circular.
 For failure to submit the FARs, the “no
report, no release” policy of the DBM
shall be enforced.
 Administrative sanctions on the
automatic suspension of the
payment of salaries of the officials
 Violation for three (3) times without
justifiable cause during the year, shall
constitute a ground for the filing of an
administrative/disciplinary action
against the officials for inefficiency and
COA Circular No. 2012-003
dated October 29, 2012
“Updated Guidelines for the Prevention of
Disallowance of Irregular, Unnecessary,
Excessive, Extravagant and Unconscionable
Expenses as enumerated under COA Circular
No. 85-55A dated Sept. 8, 1985”
Legal Basis
 Section 2(2), Article IX-D of the 1987
Section 33 of P.D. 1445
1. “Irregular” Expenditures
 Expenditures incurred without adhering to
established rules, regulations, procedural
guidelines, policies, principles or practices
that have gained recognition in laws
 Transactions conducted in a manner that
deviates or departs from, or which does not
comply with standards set
2. “Unnecessary” Expenditures
 Expenditures which could not pass the test of
prudence or the diligence of a good father of a
family, thereby denoting non-responsiveness to the
exigencies of the service
 Not supportive of the implementation of the
objectives and mission of the agency relative to the
nature of its operation
 Not dictated by the demands of good government,
and those, the utility of which cannot be ascertained
at a specific time
 Not essential or that which can be dispensed with
without loss or damage to property
3. “Excessive” Expenditures
 Signify unreasonable expense or
expense incurred at an immoderate
quantity and exorbitant price
 Include expenses which exceed what
is usual or proper, as well as expenses
which are unreasonably high and
beyond just measure or amount
4. “Extravagant” Expenditures
 Signify those incurred without restraint,
judiciousness and economy
 Exceed the bounds of propriety
 Immoderate, prodigal, lavish, luxurious,
grossly excessive, and injudicious
5. “Unconscionable” Expenditures
 Pertain to expenditures which are
unreasonable and immoderate, and
which no man in his right sense
would make, nor a fair and honest
man would accept as reasonable,
and those incurred in violation of
ethical and moral standards
Fundamental Principles, Sec. 4, P.D. 1445
 No money shall be paid except in
pursuance of an appropriation law or other
specific statutory authority
 Use solely for public purpose
 Trust funds only for the specific intended
 Fiscal responsibility shared by all those
exercising authority over finance,
transactions and operations
 Disbursements or dispositions should bear
approval of proper officials
 Claims should be supported with complete
 Faithful adherence to all pertinent laws and
 Observance of GAAP and practices as well
as sound management and fiscal
administration, provided they do not
contravene with existing laws and
Common Types of Disbursements
1. Cash Advances
 COA Circular No. dtd. Feb.10, 1997
 COA Circular No. 2009-002 dtd. May 18, 2009
 Section 89 of P.D. 1445
1. 1 No cash advance shall be given unless
for a legally authorized specific
1.2 No additional cash advance shall be
granted unless the previous cash
advance are fully liquidated.
1.3 No cash advance shall be granted for
payment of infrastructure projects or
undertaken on project basis.
1.4 A cash advance shall be reported on and
liquidated as soon as the purpose for
which it was granted has been served.
1.5 Only officials with permanent appointment
shall be designated as disbursing officers.
Elected officials shall be granted cash
advances for their official travels.
1.6 Transfer of cash advances from one
administrative officer to another shall not
be allowed.
Documentary Requirements
 Authority from the Head of Agency
stating therein the maximum cash
 Certification from the accountant that
previous cash advances were fully
liquidated/accounted for
 Approved application for bond
2. Fund Transfers to NGOs/POs
 COA Circular No. 2007-001 dtd. Oct. 25, 2007
 COA Circular No. 2009-007 dtd. Sept. 25, 2009
 GPPB Resolution 12-2007 dtd. June 29, 2007
 Pertinent Provisions of the GAA for the Year
2. 1 Ensure that the NGOs/Pos are legitimate and
2.2 Strict compliance with the Memorandum of
Agreement (MOA).
2.3 Report on the fund releases indicating the
names of NGOs/POs are submitted to the
Senate Committee on Finance and House
Committee on Appropriations.
2.4 Ensure that the funds are disbursed strictly
in accordance with the project identified
in the MOA.
3. Fund Transfers to Implementing Agencies
 COA Circular No. 94-013 dtd. Dec. 13, 1994
3.1 Should be strictly taken up in the books
of both agencies.
3.2 Used only for the purpose intended.
3.3 Properly accounted for and reported.
4. Procurement
 Shall be governed by R.A. No. 9184
 Other Issuances of the General Procurement
Policy Board
 Pertinent Provisions of the GAA
4.1 PhilGEPS as the primary source of
information on government
4.2 Included in the Annual Procurement
Plan (APP).
4.3 Ensure transparency in the process.
COA Circular No. 2012-005
dated December 7, 2012
“Revocation of COA Circular 2009-008
dated Nov. 9, 2009 and Prescribing the
Use of Punong Barangay’s Certification
(PBC) and COA Auditor’s Advice
Salient Features
 The responsibility to initiate , process, approve
financial transactions and issue Punong Barangay’s
Certification (PBC) under oath rests with the
Barangay officials.
The PBC to be issued only under oath after the PB
has duly examined and been satisfied that:
 The DVs are duly certified and approved,
 The expenditure or disbursement is proper and
valid, and
 The supporting documents are complete.
Salient Features
 The PB shall be primarily accountable for all
losses arising from issuance of the PBC.
The Authorized Government Depository Bank
(AGDB) shall encash the checks issued if the
corresponding PBC is issued.
Checks encashed without the corresponding PBC
or with falsified PBC shall be the responsibility of
the AGDB.
The PBC shall be numbered sequentially by year
and by barangay and in (4) copies.
Salient Features
 The PBC (4th) copy shall be submitted to
the accountant for recording within (10)
days after end of month and subsequently
submitted to the COA auditor for audit.
Non-submission of PBCs within (15) days
after demand by the Auditor shall be a
ground for preparation of the COA
Auditor’s Advice (CAA) to the AGDB to
hold further payments of checks issued by
the said barangay.
COA Circular No. 2013-007
dated September 18, 2013
“Guidelines for the Use of Electronic Official
Receipts (eORs) to Acknowledge Collection
of Income and Other Receipts of
Legal Basis
 Section 7 of R.A. No. 8792, otherwise
known as the Electronic Commerce
Act of 2000
COA Circular No. 2004-006 dated
Sept. 9, 2004, setting the guidelines
and principles on the acceptability of
evidences of receipt of payments
 Electronic Collection System is an active online facility
provided by government agencies that enables
debtors, creditors and other clients to pay government
dues and charges tharough a computer or telephone
A system for receiving, sending, storing,
generating, or otherwise processing electronic data
messages or electronic documents pertaining to
receipt and deposit of government collections.
Due to the growing adoption of electronic
transactions, there is a need for guidelines on what
maybe considered an electronic forms of evidence
of payment for collections of income and other
Salient Features
 The electronic document maintains its
integrity and reliability and can be
For evidentiary purposes, an
electronic document shall be the
functional equivalent of a written
document under existing laws.
Definition of Terms
 Authorized Government Depository Bank (AGDB) – refers to
a bank where Government Entities are allowed by law to deposit
their funds and maintain depository accounts, or by way of
exception, a bank authorized by the Department of Finance and
Monetary Board to be a government depository bank.
Digital Signature – is an electronic signature consisting of a
transformation of an electronic document or an electronic data
message using an asymmetric or public cryptosystem such that
a person having an initial untransformed electronic document
and the signer’s public key can accurately determine:
(i) whether the transformation was created using the private
key that corresponds to the signer’s public key; and (ii) whether
the initial electronic document had been altered
after the transformation was made.
 Electronic Data Message – refers to information generated,
sent, received or stored by electronic, optical or similar means.
 Electronic Document– refers to information or the
representation of information, data, figures, symbols or other
modes of written expression, described or however represented,
by which a right is established or an obligation extinguished, or
by which a fact may be proved and affirmed, which is received,
recorded, transmitted, stored, processed, retrieved or produced
eOR – refers to a proof of payment generated/issued through
an Electronic Payment and Collection System (EPCS) with
unique or sequential reference numbers that can be validated
using the same system. More specifically, the eOR refers
to an evidence of payment for collection received by the
agency from clients generated through the agency’s
electronic collection system.
 EPCS – refers to a system that accepts and processes
Electronic Payments, authenticates the payor and payee,
validates availability of funds and executes the appropriate debit
and credit instructions for the fund source and destination
accounts, generated and forwards electronic proof of payment or
eOR to the payor, or allows secure access thereto and creates,
retains and safeguards the resulting detailed electronic
transaction records which are accessible by authorized
 Electronic Signature – refers to any distinctive mark,
characteristic and/or sound in electronic form, representing the
identity of a person and attached to, or logically associated with,
the electronic data message or electronic document or any
methodology or procedures employed or adopted by a person
and executed or adopted by such person with the intention of
authenticating or approving an electronic data message or
electronic document.
 Payor or Originator – refers to a person or entity by whom, or
on whose behalf, the electronic data message or electronic
document has been created, generated and/or sent. The term
does not include a person acting as an intermediary with respect
to that electronic data message or electronic equivalent.
General Guidelines
1. All collections shall be acknowledged by the
government agency concerned through the issuance
of official receipts to establish that these have been
2. Receipt of collections/revenue through electronic
means shall be acknowledged by an eOR.
3. The eORs shall have met the minimum data content.
4. Collections of NGAs shall be deposited to the national
Treasury while those f or LGUs and GOCCs shall be
deposited to their respective accounts.
General Guidelines
5. All collections through electronic system shall be
recorded/accounted for in the books of the concerned
government agency.
6. The government agency concerned shall comply with
the Joint Administrative Order No. 02, s.2006,
“Guidelines Implementing R.A. No. 8792 on EPCS in
7. The government agency shall provide the Auditor the
read/view and print access rights in the computerized
Other Matters
A. Updates on Accounting Reforms
1. Twenty-five (25) Philippine Public Sector
Accounting Standards (PPSASs) prepared,
discussed with users and are now
presented to the COA Commission Proper
for adoption thru the issuance of a CP
2. Six (6) remaining PPSASs are 45%
Philippine Public Sector Accounting
Standards (PPSAS)
The PPSAS shall apply to all NGAs
and LGUs while GOCCs and
subsidiaries under their ownership and
control follow the PFRS, codified and
issued by the PICPA
Objective of PPSAS
The PPSAS set out the recognition,
measurement, presentation and
disclosure requirements for financial
reporting in the Philippine Government.
 Evaluation of IPSAS
 Development of PPSAS
 Preparation/Update of GAS Manual
 Revision of the Chart of Accounts
 Conduct of Training
Approach to Implementation
Phased Implementation
 Phase 1 (25 PPSAS for implementation in 2014)
 Phase 2 (3 PPSAS for implementation in 2015)
Phase 1 – for implementation in 2014
1. PPSAS 1 – Presentation of Financial
Statements (IPSAS 1)
2. PPSAS 2 – Cash Flow Statements (IPSAS 2)
3. PPSAS 3 – Accounting Policies, Changes in
Accounting Estimates and Errors (IPSAS 3)
4. PPSAS 4 – The Effects of Changes in FOREX
rates (IPSAS 4)
Phase 1 – for implementation in 2014
5. PPSAS 5 – Borrowing Costs (IPSAS 5)
6. PPSAS 6 – Consolidated and Separate
Financial Statements (IPSAS 6)
7. PPSAS 8 – Interests in Joint Venture (IPSAS 8)
8. PPSAS 9 – Revenue from Exchange
Transactions (IPSAS 9)
9. PPSAS 12 – Inventories (IPSAS 12)
10. PPSAS 13 – Leases (IPSAS 13)
Phase 1 – for implementation in 2014
11. PPSAS 14 – Events after the Reporting Date
(IPSAS 14)
12. PPSAS 16 – Investment Property (IPSAS 16)
13. PPSAS 17 – Property, Plant and Equipment
(IPSAS 17)
14. PPSAS 19 – Provisions, Contingent
Liabilities and Assets (IPSAS 19)
15. PPSAS 20 – Related Party Disclosures
(IPSAS 20)
Phase 1 – for implementation in 2014
16. PPSAS 21 – Impairment of Non-Cash
Generating Assets (IPSAS 21)
17. PPSAS 23 - Revenue from Non-Exchange
Transactions (Taxes and Transfers) (IPSAS 23)
18. PPSAS 24 – Presentation of Budget Information
in Financial Statements (IPSAS 24)
19. PPSAS 26 – Impairment of Cash Generating
Assets (IPSAS 26)
Phase 1 – for implementation in 2014
PPSAS 27 – Agriculture (IPSAS 27)
PPSAS 28 – Financial Instruments:
Presentation (IPSAS 28)
PPSAS 29 – Financial Instruments:
Recognition and Measurement (IPSAS 29)
PPSAS 30 - Financial Instruments
Disclosure (IPSAS 30)
PPSAS 31 – Intangible Assets (IPSAS 31)
PPSAS 32 - Service Concession
Arrangements: Grantor (IPSAS 32)
Phase 2 – for implementation in 2015
1. PPSAS 18 – Segment Reporting
2. PPSAS 22 – Disclosure of
Information About the General
Government Sector
3. PPSAS 25 – Employee Benefits
Phase 2 – For implementation in 2015
1. PPSAS 18 – Segment Reporting
2. PPSAS 22 – Disclosure of Information
About the General Government
3. PPSAS 25 – Employee Benefits
eNGAS Rollout in the LGUs
 Will now resume with the assistance of the eNGAS
Users’ Circle (EUC), the lone organization who
signified interest in helping COA with the rollout in
the LGUs.
 Memorandum of Agreement (MOA) will be made to
embody the terms and conditions for the rollout.
 This activity to be headed by the COA Information
Technology Office (ITO) and with the active
participation of the Government Accountancy Sector
“When the people become involved
in their government,
government becomes more accountable,
and our society is stronger,
more compassionate, and better prepared
for the challenges of the future.”
- Arnold Schwarzenegger
“We have a problem
when the same people who make the law
get to decide whether or not
they themselves have broken the law.”
- Michael Templet
“I am responsible.
Although I may not be able to prevent
the worst from happening,
I am responsible for my attitude toward the
inevitable misfortunes that darken life.”
- Walter Anderson

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