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COMMISSION ON AUDIT
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CIRCULAR No.
Date
201Ll-004
TO
MAY D I 2014
All Heads of Departments, Bureaus, Offices, Agencies and
Instrumentalities of the National Government; Heads of Local
Government Units; Managing Heads of Government-Owned
and/or Controlled Corporations and their Subsidiaries, Heads of
Accounting Units, Heads of Budget Units, COA Assistant
Commissioner, COA Directors, COA Supervising Auditors, Audit
Team Leaders (ATLs), Officer-in-Charge (OIC)-ATLs, Audit Team
Members and all Others Concerned
SUBJECT Amendment of Sections 3.1. 1 .c and 3.1 .3 under "Support to Audit
Groups/Teams" of COA Circular No. 2011-001 dated July 5, 2011
In the interest of the service and in view of the grant of cellular phone card
allowance to ATLs or OIC-A TLs, Sections 3.1.1.c and 3.1.3 under "Support to Audit
Groups/Teams" of COA Circular No. 2011-001 dated July 5, 2011 are hereby
amended to read as follows:
XXX
"3.1. 1 .c facilities such as electric power, water, communication (land telephone,
telefax, internet connection, messengerial services), security services and
janitorial services:"
XXX
"3.1 .3 Auditors shall therefore, be provided with land telephone and/or telefax.
Provision of telephone mobile, with or without line, and cell card allowance shall
be discontinued or prohibited. In the event that Auditors have been provided
with one, the same must be returned."
XXX
This amendment shall take effect immediately.
MA. GR. .ULIDO TAN

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