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2012-002

COMMISSION ON AUDIT CIRCULAR NO. 2012-002 - September … · This Circular is issued pursuant to the authority of this Commission "to promulgate accounting and auditing rules and

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Page 1: COMMISSION ON AUDIT CIRCULAR NO. 2012-002 - September … · This Circular is issued pursuant to the authority of this Commission "to promulgate accounting and auditing rules and

2012-002

Page 2: COMMISSION ON AUDIT CIRCULAR NO. 2012-002 - September … · This Circular is issued pursuant to the authority of this Commission "to promulgate accounting and auditing rules and

Page 3: COMMISSION ON AUDIT CIRCULAR NO. 2012-002 - September … · This Circular is issued pursuant to the authority of this Commission "to promulgate accounting and auditing rules and

Page 4: COMMISSION ON AUDIT CIRCULAR NO. 2012-002 - September … · This Circular is issued pursuant to the authority of this Commission "to promulgate accounting and auditing rules and

Page 5: COMMISSION ON AUDIT CIRCULAR NO. 2012-002 - September … · This Circular is issued pursuant to the authority of this Commission "to promulgate accounting and auditing rules and

Page 6: COMMISSION ON AUDIT CIRCULAR NO. 2012-002 - September … · This Circular is issued pursuant to the authority of this Commission "to promulgate accounting and auditing rules and

Page 7: COMMISSION ON AUDIT CIRCULAR NO. 2012-002 - September … · This Circular is issued pursuant to the authority of this Commission "to promulgate accounting and auditing rules and

Page 8: COMMISSION ON AUDIT CIRCULAR NO. 2012-002 - September … · This Circular is issued pursuant to the authority of this Commission "to promulgate accounting and auditing rules and

Page 9: COMMISSION ON AUDIT CIRCULAR NO. 2012-002 - September … · This Circular is issued pursuant to the authority of this Commission "to promulgate accounting and auditing rules and

Page 10: COMMISSION ON AUDIT CIRCULAR NO. 2012-002 - September … · This Circular is issued pursuant to the authority of this Commission "to promulgate accounting and auditing rules and

Page 11: COMMISSION ON AUDIT CIRCULAR NO. 2012-002 - September … · This Circular is issued pursuant to the authority of this Commission "to promulgate accounting and auditing rules and

Page 12: COMMISSION ON AUDIT CIRCULAR NO. 2012-002 - September … · This Circular is issued pursuant to the authority of this Commission "to promulgate accounting and auditing rules and

Page 13: COMMISSION ON AUDIT CIRCULAR NO. 2012-002 - September … · This Circular is issued pursuant to the authority of this Commission "to promulgate accounting and auditing rules and

COMMISSION ON AUDIT CIRCULAR NO. 2012-002 - …downloads.caraga.dilg.gov.ph/Disaster Preparedness/NEW/COA Circul… · ON OF THE, CIRCULAR TO SUBJECT: af COMMISSION ON AUDIT Œifg,

COMMISSION ON AUDIT CIRCULAR NO. 2012-002 - …downloads.caraga.dilg.gov.ph/Disaster Preparedness/NEW/COA Circul… · ON OF THE, CIRCULAR TO SUBJECT: af COMMISSION ON AUDIT Œifg,

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