CIRCULAR No : 2007-001 Date : October 25, 2007

TO: : All Heads of Departments, Bureaus, Agencies, and

Offices of the National Government; Heads of Governing Boards of Government-Owned or Controlled Corporations; Chief Accountants/Corporate Treasurers; Provincial Governors; City and Municipal Mayors; Local Treasurers, Accountants, Budget Officers; COA Directors, Auditors and All Others Concerned

SUBJECT : Revised guidelines in the granting, utilization,

accounting and auditing of the funds released to Non-Governmental Organizations/People’s Organizations (NGOs/POs).

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