COMMISSION ON AUDIT CIRCULAR NO.

79-34-A February 13, 1979

TO : All Heads of Departments, Chiefs of Bureaus and Offices; Managing Heads of

Government-Owned or Controlled Corporations including Self-Governing Boards,
Commissions or Agencies; Provincial Governors and City Mayors; Provincial,
City or Municipal Treasurers, COA Regional Directors; All Corporations,
Provincial, City, Bureau and Unit Auditors and Others concerned.

SUBJECT : Modification in the amount of government contracts and supporting documents

including letter/purchase orders required to be submitted to the Commission on
Audit.

In view of the implementation of COA Circular No. 79-94, dated January 5, 1979,
prescribing the use of the "Manual on Countersigning Authority of the Commission on
Audit" which redefines the limitation on the countersigning authority of the officials of the
Commission and standardizes the extent of delegated authority to auditors of similar rank,
the following provision of COA Circular No. 76-34, dated July 15, 1976, is hereby amended
with respect to the amount of government contracts and supporting documents that must be
furnished the Commission on Audit:

"The COA Regional Director shall be furnished a copy of the contract, purchase,
letter or job order, together with a copy each of all the documents forming
part thereof by reference or incorporation if the amount involved is more than
countersigning authority of the Unit or Agency Auditor prescribed in the Manual
but not more than P2,000,000.00. The Commission Proper shall be furnished
a copy of the contract aside from the Unit Auditor if the amount involved is
more than P2,000,000.00 including those emanating from the COA Regional
Offices."

Please be guided accordingly.

(SGD.) FRANCISCO S. TANTUICO, JR., Acting Chairman