REPUBLIC OF THE PHILIPPINES

COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines

CIRCULAR No. 2002- 00 1

Date: FEB 0 7 2002

To: All Heads of National Government Agencies and Local Government

Units and All Others Concerned

Subject: Authorizing the Use of the Old Accounting Forms/Reports/

Records being Revised under COA Circular Nos. 2001-004 and
005 both dated October 30, 2001 until consumed but not later
than June 30, 2002

1.0 Rationale and Purpose

1.1 The National Printing Office, which has considerable stocks of

accounting forms/records/reports which will become obsolete with
the use of the new foul's as prescribed under COA Circular Nos.
2001.-004 and 005, requested the deferment of the use of the new
forms. The request was made to avoid unnecessary losses and
wastage of government funds.

1.2 In view thereof, this Circular is issued to authorize the use of the old
forms/reports/records listed in Apex A hereof.

2.0 Guidelines

2.1 All National Government Agencies and Local Government Units

are authorized to use the old forms/reports/records listed herein until
they are consumed but not later than June 30, 2002.

2.2 To conform with the New Government Accounting System, the old
Disbursement Voucher (DV) form shall be accomplished as
follows:

2281 The "Voucher No." box in the old DV shall adopt the
voucher numbering system of the new DV.
 2.2.2 Box B for Accounting Entries in the old DV shall no
longer be accomplished. Instead, the Accounting Unit shall
prepare the accounting entries in the new Journal Entry
Voucher (JEV) form as prescribed.

2.2.3 The Accountant shall indicate the JEV Number in Box B-

Accounting Entries portion of the old DV.

2.3 The old account codes contained in the old forms/reports/records

listed herein shall be changed to conform with the New Chart of
Accounts.

2.4 The National Printing Office shall take all the necessary steps
to dispose of the stocks of the old forms by June 30, 2002.

3.0 Repealing Clause

All circulars/issuances which are inconsistent herewith are hereby

modified/repealed accordingly.

4.0 Effectivity Clause

This Circular shall take effect immediately.

GU LERMO N. C RAGUE
Chairman

AcctyO
FCO/CBC/agg
Doc.Cir.old forms
Acer:anna:
 COA Circular No. 2002- 001
Date: FEB 0 7 2002

Annex A
National Printing Office
Inventory of Old Forms/Reports/Records as Revised Pursuant to COA Circular
Nos. 2001-004 and 005 re: New Government Accounting System

1 . Disbursement Voucher
2 . Requisition & Issued Voucher
3 . Memorandum Receipt for Equipt. & Non Expendable Property
4 . Monthly Report of Supplies & Materials Issued
5 . Invoice Receipt for Property
6 . Treas. Monthly Report of Accountability for Accountable Forms
7 . Monthly Report of Accountability for Accountable Forms
8 . Stock Card
9 . Official Cash Book - Large
10 . Official Cash Book - Small
11 . Official Cash Book - Pocket Size
12 . Official Cash Book for Reg. D.O.
13 . Official Cash Book for Bank Cash Book
14 . Warrant Register
15 . Report of Disbursements
16 . Report of Checks Issued
17 . Journal of Checks Issued
18 . Subsidiary Ledger
19 . Index of Payments to Employees
20 . Equipment Ledger Card
21 . Supplies Ledger Card
22 . Livestock Ledger Card
23 . Report of Collections
24 . Journal of Collections and Deposits
25 . Journal of Disbursements
26 . Journal of Disbursements by Treas./Disbursing Officer
27 . Revenue Subsidiary Ledger