 COA Circular 92-386 – Prescribing Rules and Regulations on Supply and Property Management in

the Local Governments

 COA Circular 2017-003 – Amendment of Section 197 of COA Circular 92-386
(disposal of real property) Rules & Regulations on Supply and Property Management
 COA Circular 2019-003 – Guidelines to implement COA 2017-003 – Misc Provisions
of COA Circ. 92-386
 COA Circular 89-296 – Audit guidelines on Divestment or Disposal of Property

 DBM National Budget Circular 425 – MANUAL ON THE DISPOSAL OF GOVERNMENT PROPERTY
 COA Circular 92-217 – directing all heads of auditing units to adopt issuance of COA
especially if in conflict with Manual

 Revised Rules of Procedure of COA (Rule VIII)

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Supply

Property management

Unserviceable

Junk