COMMISSION ON AUDIT CIRCULAR NO.

76-16 February 10, 1976

TO : All Heads of Departments, Chief of Bureaus and Offices Regular Disbursing

Officers, Chief Accountants, The Treasurer of the Philippines, COA Office
Managers, Assistant Managers, COA Regional Directors, Assistant Regional
Directors, Chief Supervising Auditors, Supervising Auditors, Auditors of State
Colleges and Universities, Bureau and Unit Auditors and Others Concerned.

SUBJECT : Amending General Circular No. 131, dated August 5, 1975, as to limitation for the
countersignature by different officials of the Commission on Audit.

Effective immediately and until further orders, General Circular No. 131, dated August 5,
1975, specifying the amount limitation covered by the authority of the different officials of this
Commission to countersign checks and treasury warrants, is hereby amended as follows:

1) Bureau and Unit Auditors in the Metropolitan Manila, as well as other Auditors for
District/City Highway, Public Works/School, State Colleges and Universities,
Military Areas and Zones outside Metropolitan Manila from more than P20,000.00
to P50,000.00.

2) Supervising Auditors and Chief Supervising Auditors from more than P50,000.00 to
P70,000.00.

3) Assistant Managers/Assistant Regional Directors from more than P70,000.00 to

P100,000.00.

4) Those over P100,000.00 shall be countersigned by the Manager of the

Office/Regional Director concerned.

When the Manager/Regional Director is on leave of absence, on official travel outside

the official station, or for any valid reason, he may authorize in writing the Assistant Manager of
the Office/Assistant Regional Director concerned to countersign checks and treasury warrants in
excess of P100,000.00 in each case.

Likewise, the authority of the Bureau Auditors to conduct inspection of deliveries of non-
technical supplies, materials and equipment under Office Order No. 7647, dated June 16, 1972,
is increased to the amount corresponding to their respective authority to countersign warrants or
checks. Auditors in the Regional and field offices of the National Government shall be governed
by Office Order No. 8556 dated September 11, 1973.

All concerned are enjoined to strictly observe the provisions of this Circular.

(SGD.) FRANCISCO S. TANTUICO, JR., Acting Chairman