Prohibiting Unauthorized Timber Destruction

Applies to all contracts, purchase orders, and similar documents entered into by any government agency regardless of the transaction amount.

Contracts must be submitted within five (5) working days from execution to the Auditor of the concerned agency or parent agency for certain audited bodies.
Required documents include invitations to bid, eligibility and bidding documents, pre-bid conference minutes, bid proposals, abstract of bids, post qualification reports, contract agreement, performance security, notice of awards, certificate of fund availability, requests, notices to proceed, and other relevant items.
Documentary requirements are further detailed in the circular’s annexed checklists.
Auditors review contracts within 5 to 20 working days, depending on complexity, assessing compliance with laws, completeness, and whether contract terms disadvantage the government.
Immediate attention must be called to management if defects or deficiencies arise; contracts found void or partially void must be reported to the agency head within 24 hours.
After audit review, contracts and documents go to the Technical Audit Specialist (TAS) for technical evaluation within specified periods based on contract amount:
- P5 million and below: 5 working days
- Above P5 million up to P20 million: 14 working days
- Above P20 million: 21 working days
Supplementary contracts, variation orders, and similar documents follow the same procedures.

Purchase orders and all supporting documents must be submitted within five (5) working days from issuance.
Auditors review and notify management of any defects or deficiencies within the same period.
When price reasonableness is doubtful, auditors must conduct canvassing using supplier prices, government procurement services, technical services, comparable government agency purchases, and online references.

Officials or employees unjustifiably failing to comply with submission requirements face administrative disciplinary actions under:
- Section 127 of Presidential Decree No. 1445
- Section 55, Title I-B, Book V of the Revised Administrative Code of 1987
- Section 11 of Republic Act No. 6713
Audit Observation Memorandum will be issued upon discovery of non-compliance, calling for compliance.
Transactions lacking submitted documents may be suspended in audit and penalties enforced.

Any previous COA circulars or memoranda inconsistent with this circular are revoked, amended, or modified accordingly.

The circular takes effect 15 days after publication in two newspapers of general circulation in the Philippines.