Department Memorandum Circular No. 11-73, dated May 9, 1973 of the Honorable Secretary of Finance as Amended by Department Memorandum Circular No. 18-73, dated June 11, 1973
Department Order No. 8-75 dated March 6, 1975 of the Honorable Secretary of Finance and the Intrinsic Merit of National Collection Deposited with the Development Bank of the Philippines
COA and Ministry of Finance Joint Circular No. 3-86 re: Closing of the Books of Accounts of Government Owned or Controlled Corporations and the Preparation of the Financial Statements as of March 31, 1986