Title
1997 Revised Rules of Procedure of Commission on Audit
Law
Boc Memorandum Circular No. 32-98
Decision Date
Jan 30, 1997
The 1997 Revised Rules of Procedure of the Commission on Audit (COA) govern the pleadings and practice in the COA, allowing for the examination, audit, and settlement of accounts pertaining to the government's revenue and receipts, with the COA having exclusive authority to define the scope of its audit and examination, establish techniques and methods required, and promulgate accounting and auditing rules and regulations.
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