# Event Details

- **Event Name**: Decoding COA Rules, Circulars, and Common Audit Findings
- **Event Start and End Date**: Sat, 12 Sep, 2026 at 03:00 am – Sat, 12 Sep, 2026 at 06:00 am (+00:00)
- **Event Description**: Strengthen your understanding of COA regulations, DBM guidelines, and the Government Accounting Manual (GAM) to strengthen financial accountability, prevent audit findings, and ensure compliant management of public funds.

Course Description:
This comprehensive training program decodes the intricate landscape of Commission on Audit (COA) rules, Department of Budget and Management (DBM) circulars, and the Government Accounting Manual (GAM) to equip public servants with actionable compliance strategies. Participants will analyze the lifecycle of public fund disbursements—focusing on cash advances, liquidation, internal controls, and documentation—to proactively prevent common audit observations. By understanding the legal mechanisms behind Audit Observation Memoranda (AOM), Notices of Suspension (NS), and Notices of Disallowance (ND), government personnel will gain the practical tools needed to safeguard public funds and maintain flawless financial accountability.

Terminal Learning Outcome:
By the end of this webinar, participants will be able to apply COA and DBM regulations to everyday government financial transactions, establish robust internal control measures, and effectively address or prevent common audit findings, suspensions, and disallowances.

Enabling Learning Outcomes:
� Identify and interpret key provisions of COA circulars, the Government Accounting Manual (GAM), and DBM guidelines governing public fund disbursements and cash advance management.
� Evaluate internal control systems within agency operations to identify operational weaknesses and prevent recurring audit findings.
� Execute proper liquidation and documentation procedures to ensure all financial transactions pass COA audit standards without suspensions or disallowances.
� Draft legally sound, technically compliant, and timely responses to Audit Observation Memoranda (AOM), Notices of Suspension (NS), and Notices of Disallowance (ND).

Webinar Outline:
� Module 1. Foundations of Philippine Public Financial Management & COA Regulatory Architecture
� The Legal Basis of COA Authority: Constitutional mandate (Article IX-D, 1987 Constitution) and Presidential Decree No. 1445 (Government Auditing Code of the Philippines).
� Interplay between DBM Budget Execution Guidelines and COA Audit Standards.
� Overview of the Government Accounting Manual (GAM) for National Government Agencies.
� Fundamental principles governing the disbursement of public funds (Section 4, P.D. 1445).

� Module 2. Cash Advance Management, Utilization, and Liquidation Protocols
� COA Circular No. 97-002: Rules and regulations on the granting, utilization, and liquidation of cash advances.
� Types of cash advances: Regular (Salaries, Petty Operating Expenses) vs. Special (Official Travel, Special Time-Bound Projects).
� Prerequisites for granting cash advances: Restraining the practice of granting advances without prior liquidation.
� Strict timelines, documentary requirements, and legal consequences of failure to liquidate (Article 218, Revised Penal Code).

� Module 3. Anatomy of Common Audit Findings & Internal Control Failures
� Top audit findings across National Government Agencies (NGAs), GOCCs, and LGUs.
� Irregular, Unnecessary, Excessive, Extravagant, and Unconscionable (IUEEU) expenditures (COA Circular No. 2012-003).
� Splitting of contracts, illegal realignment, and unverified accomplishments.
� Strengthening agency Internal Control Systems (ICS) using the National Internal Control System Guidelines (NGICS).

� Module 4. Navigating Audit Actions: AOM, Notice of Suspension, and Notice of Disallowance
� The Audit Trail: From Audit Observation Memorandum (AOM) to Notice of Disallowance (ND).
� Notice of Suspension (NS) vs. Notice of Disallowance (ND) vs. Notice of Charge (NC): Differences and legal effects.
� Determining personal liability: The roles of Approving Officers, Certifying Officers, and Payees (Section 43, Chapter 5, Book VI, Administrative Code of 1987).
� Settlement of audit suspensions, disallowances, and charges under the 2009 Revised Rules of Procedure of the COA (RRPC).

� Module 5. Strategic Defense: Drafting Responses, Appeals, and Remedies
� Best practices for responding to an AOM within the mandatory period.
� How to prepare a Motion for Reconsideration before the COA Regional Director or Commission Proper.
� Evidentiary requirements: Building a complete documentary defense for complex financial transactions.
� Preventive compliance framework: Developing an internal agency audit compliance checklist.

Target Rank/Position:
Accountants, Bookkeepers, Budget Officers, Administrative Officers, Finance Personnel, Cashiers, Internal Auditors, and government employees handling financial transactions.

Type of LD: Technical

Training Fee: Free
Certificate of Participation: ₱250 (Optional)
Slots Left: 400

Please fill out the form below to register:
https://forms.gle/Mkqhzo5342rW9oQn6
- **Event URL**: https://allevents.in/caloocan/decoding-coa-rules-circulars-and-common-audit-findings/200030534434247
- **Event Categories**: workshops, virtual, webinar, business, trips-adventures
- **Interested Audience**: 
  - total_interested_count: 96

## Ticket Details


## Event venue details

- **city**: Caloocan
- **location**: Online event
- **full address**: Online event, Casimiro 22-7, 1420 Caloocan City North, Philippines, Caloocan

## Event gallery

- **Alt text**: Decoding COA Rules, Circulars, and Common Audit Findings
  - **Image URL**: https://cdn-az.allevents.in/events4/banners/6f298cee1dcfb6bf4bfdfa2c88d0a4da5341d69730fb89c6ce88559c89030227-rimg-w1200-h1200-dcf8f8f8-gmir?v=1786994170

## FAQs

- **Q**: When and where is Decoding COA Rules, Circulars, and Common Audit Findings being held?
  - **A:** Decoding COA Rules, Circulars, and Common Audit Findings takes place on Sat, 12 Sep, 2026 at 03:00 am to Sat, 12 Sep, 2026 at 06:00 am at Online event, Casimiro 22-7, 1420 Caloocan City North, Philippines, Caloocan.
- **Q**: Who is organizing Decoding COA Rules, Circulars, and Common Audit Findings?
  - **A:** Decoding COA Rules, Circulars, and Common Audit Findings is organized by GovLearn.PH.
- **Q**: Who is this event for? Is it right for me?
  - **A:** Decoding COA Rules, Circulars, and Common Audit Findings is ideal for curious learners, students, and skill-builders looking to gain hands-on knowledge and practical expertise in a focused, interactive setting. Whether you're a first-time attendee or a longtime enthusiast in Caloocan, this event is thoughtfully curated to deliver a standout experience worth every moment. With 90+ people already showing interest, this is clearly an event worth adding to your calendar - don't miss out.

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