Scribd
Upload
22 views2 pages

Manual for Government Property Disposal

The Commission on Audit passed Resolution No. 92-217 regarding the Manual on the Disposal of Government Property issued by the Department of Budget and Management. The resolution notes that some provisions in the Manual are not in conformity with existing laws and COA procedures. It directs all auditing units and officials to follow COA's procedures over those in the Manual regarding disposal of government property, especially where conflicts arise.

Uploaded by

Frances Marie
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
22 views2 pages

Manual for Government Property Disposal

The Commission on Audit passed Resolution No. 92-217 regarding the Manual on the Disposal of Government Property issued by the Department of Budget and Management. The resolution notes that some provisions in the Manual are not in conformity with existing laws and COA procedures. It directs all auditing units and officials to follow COA's procedures over those in the Manual regarding disposal of government property, especially where conflicts arise.

Uploaded by

Frances Marie
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

Back | Next

COMMISSION ON AUDIT RESOLUTION NO.


92-217 June 26, 1992

SUBJECT : Manual on the Disposal of


Government Property Issued by the Department of
Budget and Management.

WHEREAS, it has come to the attention of this


Commission that the Secretary of Budget and
Management, thru National Budget Circular No.
425, dated January 28, 1992, issued the "Manual
on Disposal of Government Property" to guide
agencies in their disposal undertakings;

WHEREAS, there are provisions in the said


Manual which are not in conformity with
existing laws and with the procedures prescribed
by, and issuances of, this Commission;

WHEREAS, the Commission on Audit shall


have the power, authority, and duty to examine,
audit, and settle all accounts pertaining to the
revenue and receipts of, and expenditures or uses
of funds and property, owned or held in trust by,
or pertaining to, the Government, or any of its
subdivisions, agencies, or instrumentalities [Sec.
2(1), Art. IX-D, Constitution];

WHEREAS, the Commission shall have


exclusive authority, subject to some limitations,
to define the scope of its audit and examination,
establish the techniques, and methods required
therefor, and promulgate accounting and auditing
rules and regulations, including those for the
prevention and disallowance of irregular,
unnecessary, excessive, extravagant, or
unconscionable expenditures or uses of
government funds and properties. [Sec. 2(2), Art.
IX-D, Constitution];

NOW, THEREFORE, be it resolved, as it is


hereby resolved, to direct all heads of auditing
units and other concerned auditing officials, to
adopt and follow the procedures prescribed by,
and issuances of, this Commission regarding the
disposal of government property especially
where they come into conflict with those
provided in the Manual on Disposal of
Government Property.
Adopted this 26th day of June 1992 at Quezon
City, Philippines.

(SGD.) EUFEMIO C. DOMINGO, Chairman


(SGD.) ROGELIO B. ESPIRITU,
Commissioner
(SGD.) SOFRONIO B. URSAL,
Commissioner

You might also like