COA Circular No. 2012-003 October 29, 2012

Author: pamella-moone | Published: 2025-06-23

Description: COA Circular No. 2012-003 October 29, 2012 Guidelines for the Prevention and Disallowance of Irregular, Unnecessary, Excessive, Extravagant and Unconscionable Expenditures (For CPAs in Government Sector) As Presented by: Atty. Roland Café