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C94 001
C94 001
SUBJECT: Prescribing the use of the Manual on Certificate of Settlement and Balance
(Revised 1993).
This Circular is issued to prescribe the use of the Manual on Certificate of Settlement and
Balances (Revised 1993), thereby superseding COA Circular No. 81-156 dated January 19,
1981 as amended. The main features of the Revised Manual, copy of which is hereto
attached as integral part of this Circular, include the following:
1. Limitation of the coverage of the CSB to the revenue and expenditure accounts of
the agencies;
2. Use of the Notice of Charge for disallowances found in the audit of revenues and
receipts;
4. Submission of a special audit report detailing the facts constituting violations of law
or regulations which would warrant the filing of administrative or penal charges;
All COA Circular, Memoranda and other issuances inconsistent herewith are hereby
revoked or modified accordingly.