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    COMMISSION ON AUDIT CIRCULAR NO. 92-385 October 1, 1992 Subject

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    Joanna Sarah T. Diva
    This document summarizes the Commission on Audit Circular No. 92-385 which provides guidelines for auditing intelligence and confidential funds. It establishes that (1) all transactions involving intelligence/confidential funds must be submitted to COA in sealed envelopes, (2) cash advances can be granted on a project basis and must be liquidated within 1 month, and (3) liquidation vouchers will be retained by COA in confidential files while agencies also retain duplicate copies. The purpose is to provide flexibility for intelligence operations while maintaining accountability.

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    COMMISSION ON AUDIT CIRCULAR NO. 92-385 October 1, 1992 Subject

    Uploaded by

    Joanna Sarah T. Diva
    46 views4 pages
    This document summarizes the Commission on Audit Circular No. 92-385 which provides guidelines for auditing intelligence and confidential funds. It establishes that (1) all transactions involving intelligence/confidential funds must be submitted to COA in sealed envelopes, (2) cash advances can be granted on a project basis and must be liquidated within 1 month, and (3) liquidation vouchers will be retained by COA in confidential files while agencies also retain duplicate copies. The purpose is to provide flexibility for intelligence operations while maintaining accountability.

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    Confidential Funds

    Original Title

    C92-385

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    This document summarizes the Commission on Audit Circular No. 92-385 which provides guidelines for auditing intelligence and confidential funds. It establishes that (1) all transactions involving intelligence/confidential funds must be submitted to COA in sealed envelopes, (2) cash advances can be granted on a project basis and must be liquidated within 1 month, and (3) liquidation vouchers will be retained by COA in confidential files while agencies also retain duplicate copies. The purpose is to provide flexibility for intelligence operations while maintaining accountability.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    46 views4 pages

    COMMISSION ON AUDIT CIRCULAR NO. 92-385 October 1, 1992 Subject

    Uploaded by

    Joanna Sarah T. Diva
    This document summarizes the Commission on Audit Circular No. 92-385 which provides guidelines for auditing intelligence and confidential funds. It establishes that (1) all transactions involving intelligence/confidential funds must be submitted to COA in sealed envelopes, (2) cash advances can be granted on a project basis and must be liquidated within 1 month, and (3) liquidation vouchers will be retained by COA in confidential files while agencies also retain duplicate copies. The purpose is to provide flexibility for intelligence operations while maintaining accountability.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    of 4

    COMMISSION ON AUDIT CIRCULAR NO.

    92-385 October 1, 1992


    SUBJECT:
    I.

    Restatement with Amendments of COA Issuances on the Audit of Intelligence


    and/or Confidential Funds.

    RATIONALE AND PURPOSE

    WHEREAS, no amount appropriated in the General Appropriations Act shall be released


    or disbursed for confidential and intelligence activities unless specifically identified and
    authorized as such intelligence or confidential fund in said Act;
    WHEREAS, intelligence and confidential funds provided for in the budgets of
    departments, bureaus, offices or agencies of the national government, including amounts from
    savings authorized by Special Provisions to be used for intelligence and counter-intelligence
    activities, shall be released only upon approval of the Philippines;
    WHEREAS, the use of intelligence and/or confidential funds allotted for national defense,
    national security, peace and order, internal security or counter insurgency, including information
    gathering and surveillance, of the national government as well as government-owned or
    controlled corporations and local government involves covert or classified operations,
    psychological warfare and other specified intelligence and confidential operations;
    WHEREAS, these intelligence and confidential activities, by their very nature, are highly
    sensitive and confidential operations or missions the details of which cannot be divulged
    without posing a threat to national security or to the success of the mission;
    WHEREAS, as now being required, the submission of receipts, bills or commercial
    invoices in support of disbursements from these fund for rental of safe houses, purchase of
    meals or supplies and other expenses, might create a leak of information that may threaten the
    confidentiality of the intelligence operations, endanger the lives and the safety of the agents
    and employees of the government agencies, and result to a failure of the mission;
    WHEREAS, in many instances it is impractical and sometimes impossible to obtain such
    receipts, bills or commercial invoices during intelligence operations;
    WHEREAS, by its very nature, the use of intelligence and/or confidential funds requires
    an approach allowing more flexibility in intelligence operations;
    WHEREAS, in the case of other jurisdictions where appropriations for intelligence and
    confidential funds are much larger in relation to their total budget, there is practically no audit
    to speak of;
    WHEREAS, the requirements under existing rules and regulations of the Commission on
    Audit of submitting receipts, bids on commercial invoices in the liquidation of advances from
    intelligence and confidential could be a source of graft and corruption;
    WHEREAS, the Commission on Audit has exclusive authority to promulgate accounting
    and auditing rules and regulations, including those for the prevention and disallowance of
    irregular, unnecessary, excessive, and unconscionable expenditures, or uses of government
    funds and properties;

    NOW, THEREFORE, to achieve integrated effect, this Circular restates with amendments
    all existing rules and regulations pertaining to the audit of intelligence and/or confidential
    funds.
    II.

    GENERAL GUIDELINES
    1

    All transactions chargeable against the intelligence and/or confidential funds of all
    departments, bureaus and offices of the National government, government-owned
    or controlled corporations, including their subsidiaries, self-governing boards or
    commissions, and the local government units within Metro Manila shall be
    submitted for audit in a sealed (taped) envelope direct to the Chairman,
    Commission on Audit (COA) or his duly authorized representative.

    For those outside the Manila area, they shall be submitted to the Regional
    Directors who are authorized to audit transactions involving the intelligence and/or
    confidential funds of all agencies whether national, local or corporate within the
    region when such funds are allotted to the regional offices concerned.

    The following must be submitted whenever a new Disbursing Officer is appointed.

    A -

    Certified xerox copy of the designation of Special Disbursing Officers.

    B -

    Certified xerox copy of their fidelity bonds.

    C -

    Specimen signature of officials authorized to sign cash advances and


    liquidation vouchers.

    Liquidation vouchers must be accompanied by the following:


    1

    Certified xerox copy of pre-audited cash advance vouchers.

    Certified xerox copy of Request for Obligation of Allotment (ROA).

    Certified xerox copy of allotment advice.

    All documents required for submission under this Circular shall be accompanied
    by transmittal letters to be signed by the head of the agency or office which shall
    enumerate therein the type or nature of the document being submitted.

    Any disbursement from the confidential and/or intelligence fund shall be


    accounted for solely on the certification of the head of the agency or by the
    officer-in-charge of the intelligence, confidential or national security mission.

    Every June 30 and December 31 of each year, all COA Regional Directors
    concerned shall submit a report to the Chairman, COA or his authorized
    representative, summarizing the disbursements of intelligence and confidential
    funds by all agencies or offices of government (whether local, national or
    corporate) indicating the nature of confidential expenses incurred, the period
    covered, amounts and other pertinent data.

    8
    III.

    IV.

    All COA Regional Directors and Auditors concerned shall strictly adhere to the
    procedures prescribed therein.

    PROCEDURES
    1

    All cash advances from the Fund shall be subject to pre-audit by the auditors
    concerned and unless otherwise herein provided shall be governed by the rules
    and regulations prescribed under COA Circular No. 86-257 dated March 31, 1986.

    Cash advances chargeable against the confidential or intelligence fund may be


    granted on a per Project basis.

    All cash advances shall be liquidated within one (1) month from the date the cash
    advance is received by the accountable officer concerned.

    Subsequent cash advances shall be granted only after submission of


    liquidation vouchers for the previous cash advance to the COA Chairman or
    Regional Director as provided herein. A copy of transmittal letters duly
    acknowledged as received by the Chairman or the Regional Director must be
    forwarded to each of the accountant of the agency and its resident auditor.

    To preserve their confidentiality, liquidation or replenishment vouchers, shall be


    submitted in a sealed envelope directly to the Chairman, COA, for transactions
    in Metro Manila. For transactions outside Metro Manila, such vouchers shall
    be submitted to the Regional Directors in their respective jurisdiction.

    If the liquidation vouchers and supporting papers are in order, the COA
    Chairman or authorized representative or Regional Director, as the case may
    be, shall issue a credit advice addressed to Head of the Agency, attention the
    Chief Accountant, through the Auditor of the government agency/office
    concerned, on the basis of which credits to the cash advance account of the
    accountable officer concerned shall be recorded in the books of accounts of the
    agency/office.

    All liquidated vouchers and supporting papers shall be retained by the COA
    Chairman or Regional Director for safekeeping in his confidential file. However,
    duplicate copies of all these records and documents must be retained and filed by
    the accountable officer of the agency concerned.

    INTERNAL CONTROL MEASURES


    1

    The agencies' Chief Accountants and Auditors shall verify periodically the books
    of accounts to the end that the quarterly allotments, funding war rants and the
    fund releases, for the above-mentioned purposes are not exceeded.

    It shall be the responsibility of the department/agency/office head to institute


    internal control measures to discourage and prevent irregular, unnecessary,
    excessive, extravagant and unconscionable expenditures in intelligence and
    confidential operations by their personnel involved.

    Any and all issuances inconsistent herewith are hereby amended or revoke accordingly.

    This Circular shall take effect October 1, 1992, Quezon City.


    (SGD.) SOFRONIO B. URSAL, Commissioner
    (SGD.) ROGELIO B. ESPIRITU, Commissioner
    (SGD.) EUFEMIO C. DOMINGO, Chairman

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