Coa Ammended Rules and Regulations
Reporters: (GROUP 5)
DAYAO, Floravel MACUSI, Melva PAQUITOL, Marcelyn
JUGANAS, Remedios FAINZAN, Rose Anne BALWEG, Dia Felice
BUDIKEY, Lilian
COMMISSION ON AUDIT CIRCULAR NO. 85-55A
September 8, 1985
AMMENDED RULES AND REGULATIONS ON THE PREVENTION OF IRREGULAR, UNNECESSARY, EXCESSIVE OR EXTRAVAGANT EXPENDITURES OR USES OF FUNDS AND PROPERTY
AIM:
a)To amplify the existing rules and regulations governing the prevention of IUEE expenditures or uses of government funds and property;
b)To update fiscal controls to attain higher government efficiency and productivity;
c)To set realistic limits and parameters for government spending.
Guidelines for the proper and effective implementation of “THE RULES”:
1.The operational definition of IUEE expenditures or uses of government funds and property shall not be exclusively used as basis for disallowing expenditure or uses of this nature.
2.The determination of IUEE expenditures or uses of government funds00r property as basis for disallowance shall be made by making reference to both the operational definitions and standards or both operational definitions and the list of situational cases as precedents of such expenditures or uses.
3.Should the case in point not fall under the standards or list of situational cases, the auditor shall elevate the matter to the Commission Proper in accordance with the procedures prescribed in 'THERULES".
4.Decisions of the Commission Proper and those promulgated by courts of law on IUEE expenditures or uses of government funds and property shall form part of the list of situational cases upon which audit action shall be based.
DECLARATION OF POLICIES:
1.The COA adheres to the policy that government fund and property should be fully protected and conserved, and that irregular, unnecessary, excessive or extravagant expenditures or uses of such funds and property should be prevented.
2.The service mission, size, systems, structure, strategy; skills, style,
DAYAO, Floravel MACUSI, Melva PAQUITOL, Marcelyn
JUGANAS, Remedios FAINZAN, Rose Anne BALWEG, Dia Felice
BUDIKEY, Lilian
COMMISSION ON AUDIT CIRCULAR NO. 85-55A
September 8, 1985
AMMENDED RULES AND REGULATIONS ON THE PREVENTION OF IRREGULAR, UNNECESSARY, EXCESSIVE OR EXTRAVAGANT EXPENDITURES OR USES OF FUNDS AND PROPERTY
AIM:
a)To amplify the existing rules and regulations governing the prevention of IUEE expenditures or uses of government funds and property;
b)To update fiscal controls to attain higher government efficiency and productivity;
c)To set realistic limits and parameters for government spending.
Guidelines for the proper and effective implementation of “THE RULES”:
1.The operational definition of IUEE expenditures or uses of government funds and property shall not be exclusively used as basis for disallowing expenditure or uses of this nature.
2.The determination of IUEE expenditures or uses of government funds00r property as basis for disallowance shall be made by making reference to both the operational definitions and standards or both operational definitions and the list of situational cases as precedents of such expenditures or uses.
3.Should the case in point not fall under the standards or list of situational cases, the auditor shall elevate the matter to the Commission Proper in accordance with the procedures prescribed in 'THERULES".
4.Decisions of the Commission Proper and those promulgated by courts of law on IUEE expenditures or uses of government funds and property shall form part of the list of situational cases upon which audit action shall be based.
DECLARATION OF POLICIES:
1.The COA adheres to the policy that government fund and property should be fully protected and conserved, and that irregular, unnecessary, excessive or extravagant expenditures or uses of such funds and property should be prevented.
2.The service mission, size, systems, structure, strategy; skills, style,