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by the Commission on Audit. Splitting of transactions to avoid exceeding the ceiling shall not be allowed. Furthermore, Section 4.3.2 of the COA Circular No. 97-002 dated February

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Page 1: by the Commission on Audit. Splitting of transactions to avoid exceeding the ceiling shall not be allowed. Furthermore, Section 4.3.2 of the COA Circular No. 97-002 dated February
Page 2: by the Commission on Audit. Splitting of transactions to avoid exceeding the ceiling shall not be allowed. Furthermore, Section 4.3.2 of the COA Circular No. 97-002 dated February
Page 3: by the Commission on Audit. Splitting of transactions to avoid exceeding the ceiling shall not be allowed. Furthermore, Section 4.3.2 of the COA Circular No. 97-002 dated February
Page 4: by the Commission on Audit. Splitting of transactions to avoid exceeding the ceiling shall not be allowed. Furthermore, Section 4.3.2 of the COA Circular No. 97-002 dated February
Page 5: by the Commission on Audit. Splitting of transactions to avoid exceeding the ceiling shall not be allowed. Furthermore, Section 4.3.2 of the COA Circular No. 97-002 dated February
Page 6: by the Commission on Audit. Splitting of transactions to avoid exceeding the ceiling shall not be allowed. Furthermore, Section 4.3.2 of the COA Circular No. 97-002 dated February
Page 7: by the Commission on Audit. Splitting of transactions to avoid exceeding the ceiling shall not be allowed. Furthermore, Section 4.3.2 of the COA Circular No. 97-002 dated February
Page 8: by the Commission on Audit. Splitting of transactions to avoid exceeding the ceiling shall not be allowed. Furthermore, Section 4.3.2 of the COA Circular No. 97-002 dated February
Page 9: by the Commission on Audit. Splitting of transactions to avoid exceeding the ceiling shall not be allowed. Furthermore, Section 4.3.2 of the COA Circular No. 97-002 dated February
Page 10: by the Commission on Audit. Splitting of transactions to avoid exceeding the ceiling shall not be allowed. Furthermore, Section 4.3.2 of the COA Circular No. 97-002 dated February
Page 11: by the Commission on Audit. Splitting of transactions to avoid exceeding the ceiling shall not be allowed. Furthermore, Section 4.3.2 of the COA Circular No. 97-002 dated February
Page 12: by the Commission on Audit. Splitting of transactions to avoid exceeding the ceiling shall not be allowed. Furthermore, Section 4.3.2 of the COA Circular No. 97-002 dated February
Page 13: by the Commission on Audit. Splitting of transactions to avoid exceeding the ceiling shall not be allowed. Furthermore, Section 4.3.2 of the COA Circular No. 97-002 dated February

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