REPUBLIC OF THE PHILIPPINES COMMISSION ON AUDIT

Commonwealth Avenue, Quezon City, Philippines

CIRCULAR

No. 2002-001 Date February 7, 2002

TO

: All Heads of National Government Agencies and Local Government Units and All Others Concerned.

SUBJECT : Authorizing the Use of the Old Accounting Forms/Reports/Records being Revised under COA Circular Nos. 2001-004 and 005 both dated October 30, 2001 until consumed but not later than June 30, 2002.

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Rationale and Purpose 1.1 The National Printing Office, which has considerable stocks of accounting forms/records/reports which will become obsolete with the use of the new forms as prescribed under COA Circular Nos. 2001-004 and 005, requested the deferment of the use of the new forms. The request was made to avoid unnecessary losses and wastage of government funds. In view thereof, this Circular is issued to authorize the use of the old forms/reports/records listed in Annex A hereof.

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Guidelines 2.1 All National Government Agencies and Local Government Units are authorized to use the old forms/reports/records listed herein until they are consumed but not later than June 30, 2002. To conform with the New Government Accounting System, the old Disbursement Voucher (DV) form shall be accomplished as follows: 2.2.1 The "Voucher No." box in the old DV shall adopt the voucher numbering system of the new DV. 2.2.2 Box B for Accounting Entries in the old DV shall no longer be accomplished. Instead, the Accounting Unit shall prepare the accounting entries in the new Journal Entry Voucher (JEV) form as prescribed. 2.2.3 The Accountant shall indicate the JEV Number in Box B- Accounting Entries portion of the old DV. 2.3 2.4 The old account codes contained in the old forms/reports/records listed herein shall be changed to conform with the New Chart of Accounts. The National Printing Office shall take all the necessary steps to dispose of the stocks of the old forms by June 30, 2002.

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0 Effectivity Clause This Circular shall take effect immediately.0 Repealing Clause All circulars/issuances which are inconsistent herewith are hereby modified/repealed accordingly.3.The new accounting system is composed of the following: 4. .

Annex A .

16. D. 6. 10. & Non Expendable Property Monthly Report of Supplies & Materials Issued Invoice Receipt for Property Treas. 12. Disbursement Voucher Requisition & Issued Voucher Memorandum Receipt for Equipt. 9. 26. 18. 8.National Printing Office Inventory of Old Forms/Reports/Records as Revised Pursuant to COA Circular Nos. 15.O. 14. 25. 5. 22. 13. Monthly Report of Accountability for Accountable Forms Monthly Report of Accountability for Accountable Forms Stock Card Official Cash Book .Pocket Size Official Cash Book for Reg. Official Cash Book for Bank Cash Book Warrant Register Report of Disbursements Report of Checks Issued Journal of Checks Issued Subsidiary Ledger Index of Payments to Employees Equipment Ledger Card Supplies Ledger Card Livestock Ledger Card Report of Collections Journal of Collections and Deposits Journal of Disbursements Journal of Disbursements by Treas. 20. 19.Small Official Cash Book . 17. 27. 24.Large Official Cash Book . 23. 3. 2001-004 and 005 re: New Government Accounting System 1. 4./Disbursing Officer Revenue Subsidiary Ledger . 11. 7. 21. 2.

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