COMMISSION ON AUDIT MEMORANDUM NO.

91-720 July 15, 1991

TO : The Directors/Officers-in-Charge, Provincial/City Auditors,

Unit Auditors and All Others Concerned.

SUBJECT : Loss of Accountable Forms

In has been brought to my attention that on several occasions, when loss of accountable
forms had been discovered or established by an accountable officer, the agencies concerned
requested this Commission to issue a circular to prevent the fraudulent use thereof.

You are directed, therefore, to remind the Management Officials concerned of COA
Circular No. 84-233, dated August 21, 1984, reiterating GAO Circular No. 318, dated February
11, 1957, which places said duty and responsibility directly under the head of the agency.

For compliance.

(SGD.) EUFEMIO C. DOMINGO, Chairman