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RMC No. 36-2013: Publishes the full text of Commission on Audit Circular No. 2013-004, entitled “Information and Publicity on Programs/Projects/Activities of Government Agencies”

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Summary

RMC No. 36-2013 publishes the full text of Commission on Audit (COA) Circular No. 2013-004, “Information and Publicity on Programs/Projects/Activities of Government Agencies.”

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Key points

  1. Cost of public notification. Notices, announcements and publicity on Programs/Projects/Activities (PPA) are made at the least possible cost. Their purpose is to inform the public of the essential features of the PPA.
  2. Guidelines and reporting. The Circular sets the updated general guidelines and the reporting and monitoring requirements for the public notification.
  3. Reporting violations. The public may report violations to the COA Citizen’s Desk by text message or by email.
  4. Consequences of violations. Expenses incurred in violation of the Circular are disallowed in audit. Agency or COA officials who fail to comply face administrative disciplinary action under Section 127 of Presidential Decree No. 1445, without prejudice to criminal action if warranted.

Who is affected

  • Government agencies

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.