Accounting guidelines

National Budget Circular Nos. 312-A, Finance Circular No. 9-79-A and COA Circular No. 79-107-A dated October 1, 1979 re: Amendments and Supplemental Instructions, Guidelines and Procedures for Accounting/Controlling Cash Disbursement Ceiling (CDC)

Additional Guidelines and Accounting Procedures for the Full Implementation of Modified Accounting System in the Operation of Corporate Fund (Fund 501)

Guidelines and Accounting Procedures for the Closing of the Books of the Projects under the Regional Offices MARIIS/UPRIIS and the Transfer of its Accounts to the Book of the Corporate Fund-Proper

Advice of Sub-Allotment Release Under Trust Account

Advice of Sub-Allotment for Project Funds as an Authority to Obligate

Guidelines on the Billing and Collection of Allowable and Legitimate Expenditures Chargeable Against Project Funds on Account of the Detail of COB-Based and Project Personnel to Other Projects

Guidelines for Implementing COA Circular No. 2001-4 which Directs All National Government Agencies to Use the New Government Accounting System

DBM Circular Letter No. 2001-27 dated December 21, 2001 re: Validity of NCAs Credited to Special MDS Sub-Accounts

DBM Circular Letter No. 2001-26 dated December 21, 2001

Additional Guidelines and Accounting Procedures for the Full Implementation of Modified Accounting System in the Operation of Corporate Fund (Fund 501)