The Lifting, Without Limitations, of the Pre-Audit of Government Transactions

November 8, 1982 REVENUE MEMORANDUM ORDER NO. 36-82 SUBJECT : The Lifting, Without Limitations, of the Pre-Audit of Government Transactions TO : All Internal Revenue Officers and Others Concerned Commission on Audit Circular No. 82-195 dated October 26, 1982, repeals, amends and modifies Commission on Audit Circular No. 76-26 dated April 6, 1976, as amended, and all other COA circulars and memoranda which are inconsistent therewith. Commission on Audit Circular No. 82-195 lifted the pre-audit of government transactions except for the following, the pre-audit of which are mandated by existing laws: cdt 1. Approval of withdrawals of trust deposits or other funds in government depository banks (Appropriation and other laws). 2. Approval by the Provincial or City Auditor of requisitions over P10,000.00 and requisitions for supplies to be carried in stock, regardless of amount (Section 7, P.D. No. 526). 3. Approval of time deposit of excess municipal funds by the Provincial Auditor (Section 11, P.D. No. 477). 4. Approval of disposal of real property (Section 25, P.D. No. 526). 5. Witnessing the inspection, destruction or sale of unserviceable property, and approval of price fixed by the proper committee for the private sale thereof (Section 79, P. D. No. 1445). 6. Witnessing of opening of bids by the Provincial or City Auditor (Section 9, P.D. No. 526). 7. Verification of accountant's certificate as to appropriation and availability of funds (Section 86, P.D. No. 1445). 8. Participation by the Provincial or City Auditor as member of the Local Board of Assessment Appeals (Section 31, P.D. No. 464). aisa dc Accordingly, Revenue Memorandum Order No. 27-81 and Revenue Memorandum Order No. 28-81, both dated September 1, 1981, are amended to the extent that the limits in the amounts of transactions no longer subject to COA pre-audit have been lifted so that all transactions are now subject to pre-audit by the Internal Control Unit in the Central Office and the Fiscal Operations Units in the Revenue Regional Offices except for the exceptions stated above. Similarly, the inspection and acceptance of supplies, properties, or equipment delivered to the Bureau, regardless of amount, are now the responsibility of the respective Acceptance and Inspection Committee in the Central Office and the Revenue Regional Offices. This Order takes effect on December 1, 1982. RUBEN B. ANCHETA Acting Commissioner