Withdrawal of the Countersignature of Warrants and Checks by Representatives of the Commission on Audit Pursuant to Commission on Audit Circular No. 82-185 Dated May 18, 1982

June 9, 1982 REVENUE MEMORANDUM ORDER NO. 19-82 SUBJECT : Withdrawal of the Countersignature of Warrants and Checks by Representatives of the Commission on Audit Pursuant to Commission on Audit Circular No. 82-185 Dated May 18, 1982 TO : The Revenue Service Chiefs (Personnel & Administrative and Financial & Management), the Chiefs, Accounting Division and General Services Division and Others Concerned Commission on Audit Circular No. 82-185 dated May 18, 1982, transfers to officials of the Bureau of Internal Revenue the responsibility for countersigning warrants and checks heretofore placed on representatives of the Commission on Audit. This includes warrants and checks issued to cover claims subject to pre-audit under existing regulations, except when the countersignature thereof by representatives of the Commission on Audit is required by specific provisions of law, such as in the withdrawal from authorized government depository banks of trust receipts from non-tax sources (Section 4, of Batas Pambansa Blg. 131). cdt In accordance with the aforecited COA Circular, the following revenue officials are designated to sign and countersign treasury warrants and TCAA checks: Signing Officials (The Chief, General Services Division (or the Assistant Revenue Service Chief (Personnel & Administrative) Countersigning Officials (The Revenue Service Chief (Personnel & Administrative) or the Assistant Revenue Service Chief (Personnel & Administrative) If the signing official is the Assistant Revenue Service Chief (Personnel & Administrative), then the countersigning official would have to be the Revenue Service Chief (Personnel & Administrative). This Order amends Revenue Memorandum Order No. 20-81 dated June 26, 1981 to the extent of the signing and countersigning functions, and shall take effect on June 17, 1982. RUBEN B. ANCHETA Acting Commissioner