Deferment of Effectivity of COA Circular No. 2009-002 Re: Reinstituting Selective Pre-Audit on Government Transactions

July 13, 2009 REVENUE MEMORANDUM CIRCULAR NO. 048-09 SUBJECT : Publishing the Full Text of Circular No. 2009-004 dated June 26, 2009 by the Commissioner and Chairman of the Commission on Audit (COA), Entitled Deferment of the date that COA Circular No. 2009-002 dated May 18, 2009 Takes Effect Re: Reinstituting Selective Pre-Audit on Government Transactions TO : All Internal Revenue Officials, Employees and Others Concerned For the information and guidance of all concerned, quoted hereunder is the full text of Circular No. 2009-004 dated June 26, 2009 by the Commissioner and Chairman of the Commission on Audit (COA): CSaITD "Republic of the Philippines COMMISSION ON AUDIT Commonwealth Avenue, Quezon City, Philippines No. 2009-004 Date: JUN 26 2009 CIRCULAR TO : All Heads of Departments, Bureaus, Offices, Agencies and Instrumentalities of the National Government, Heads of Local Government Units, Managing Heads of Government-Owned and Controlled Corporations with Original Charters, COA Assistant Commissioners, COA Directors, COA Auditors and All Others Concerned SUBJECT : Deferment of the date that COA Circular No. 2009-002 dated May 18, 2009 takes effect re: Reinstituting Selective Pre-Audit on Government Transactions In view of the completion of the Commission's organizational preparations pursuant to COA Resolution No. 2008-012 dated October 10, 2008, Item 13.0 of COA Circular No. 2009-002 dated May 18, 2009 is hereby amended to read as follows: "13.0 EFFECTIVITY This circular shall take effect on August 1, 2009." Please be guided accordingly. (SGD) JUANITO G. ESPINO JR. Commissioner (SGD) REYNALDO A. VILLAR Chairman" All concerned are hereby enjoined to be guided accordingly and give this Circular a wide publicity as possible. SCEDaT (SGD.) SIXTO S. ESQUIVIAS IV Commissioner of Internal Revenue