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2012-003

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Page 1: COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - …rsso12.psa.gov.ph/sites/default/files/s/Procurement/COA_C2012-003.pdf · agency (COA Decision No. 2006-030 dated April 1 1, 2006; BCDA

2012-003

Page 2: COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - …rsso12.psa.gov.ph/sites/default/files/s/Procurement/COA_C2012-003.pdf · agency (COA Decision No. 2006-030 dated April 1 1, 2006; BCDA

Page 3: COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - …rsso12.psa.gov.ph/sites/default/files/s/Procurement/COA_C2012-003.pdf · agency (COA Decision No. 2006-030 dated April 1 1, 2006; BCDA

Page 4: COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - …rsso12.psa.gov.ph/sites/default/files/s/Procurement/COA_C2012-003.pdf · agency (COA Decision No. 2006-030 dated April 1 1, 2006; BCDA

Page 5: COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - …rsso12.psa.gov.ph/sites/default/files/s/Procurement/COA_C2012-003.pdf · agency (COA Decision No. 2006-030 dated April 1 1, 2006; BCDA

Page 6: COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - …rsso12.psa.gov.ph/sites/default/files/s/Procurement/COA_C2012-003.pdf · agency (COA Decision No. 2006-030 dated April 1 1, 2006; BCDA

Page 7: COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - …rsso12.psa.gov.ph/sites/default/files/s/Procurement/COA_C2012-003.pdf · agency (COA Decision No. 2006-030 dated April 1 1, 2006; BCDA

Page 8: COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - …rsso12.psa.gov.ph/sites/default/files/s/Procurement/COA_C2012-003.pdf · agency (COA Decision No. 2006-030 dated April 1 1, 2006; BCDA

Page 9: COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - …rsso12.psa.gov.ph/sites/default/files/s/Procurement/COA_C2012-003.pdf · agency (COA Decision No. 2006-030 dated April 1 1, 2006; BCDA

Page 10: COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - …rsso12.psa.gov.ph/sites/default/files/s/Procurement/COA_C2012-003.pdf · agency (COA Decision No. 2006-030 dated April 1 1, 2006; BCDA

Page 11: COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - …rsso12.psa.gov.ph/sites/default/files/s/Procurement/COA_C2012-003.pdf · agency (COA Decision No. 2006-030 dated April 1 1, 2006; BCDA

Page 12: COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - …rsso12.psa.gov.ph/sites/default/files/s/Procurement/COA_C2012-003.pdf · agency (COA Decision No. 2006-030 dated April 1 1, 2006; BCDA

Page 13: COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - …rsso12.psa.gov.ph/sites/default/files/s/Procurement/COA_C2012-003.pdf · agency (COA Decision No. 2006-030 dated April 1 1, 2006; BCDA

Page 14: COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - …rsso12.psa.gov.ph/sites/default/files/s/Procurement/COA_C2012-003.pdf · agency (COA Decision No. 2006-030 dated April 1 1, 2006; BCDA

Page 15: COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - …rsso12.psa.gov.ph/sites/default/files/s/Procurement/COA_C2012-003.pdf · agency (COA Decision No. 2006-030 dated April 1 1, 2006; BCDA

Page 16: COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - …rsso12.psa.gov.ph/sites/default/files/s/Procurement/COA_C2012-003.pdf · agency (COA Decision No. 2006-030 dated April 1 1, 2006; BCDA

Page 17: COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - …rsso12.psa.gov.ph/sites/default/files/s/Procurement/COA_C2012-003.pdf · agency (COA Decision No. 2006-030 dated April 1 1, 2006; BCDA

Page 18: COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - …rsso12.psa.gov.ph/sites/default/files/s/Procurement/COA_C2012-003.pdf · agency (COA Decision No. 2006-030 dated April 1 1, 2006; BCDA

Page 19: COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - …rsso12.psa.gov.ph/sites/default/files/s/Procurement/COA_C2012-003.pdf · agency (COA Decision No. 2006-030 dated April 1 1, 2006; BCDA

Page 20: COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - …rsso12.psa.gov.ph/sites/default/files/s/Procurement/COA_C2012-003.pdf · agency (COA Decision No. 2006-030 dated April 1 1, 2006; BCDA

Page 21: COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - …rsso12.psa.gov.ph/sites/default/files/s/Procurement/COA_C2012-003.pdf · agency (COA Decision No. 2006-030 dated April 1 1, 2006; BCDA

Page 22: COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - …rsso12.psa.gov.ph/sites/default/files/s/Procurement/COA_C2012-003.pdf · agency (COA Decision No. 2006-030 dated April 1 1, 2006; BCDA

Page 23: COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - …rsso12.psa.gov.ph/sites/default/files/s/Procurement/COA_C2012-003.pdf · agency (COA Decision No. 2006-030 dated April 1 1, 2006; BCDA

Page 24: COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - …rsso12.psa.gov.ph/sites/default/files/s/Procurement/COA_C2012-003.pdf · agency (COA Decision No. 2006-030 dated April 1 1, 2006; BCDA

Page 25: COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - …rsso12.psa.gov.ph/sites/default/files/s/Procurement/COA_C2012-003.pdf · agency (COA Decision No. 2006-030 dated April 1 1, 2006; BCDA

Page 26: COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - …rsso12.psa.gov.ph/sites/default/files/s/Procurement/COA_C2012-003.pdf · agency (COA Decision No. 2006-030 dated April 1 1, 2006; BCDA

Page 27: COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - …rsso12.psa.gov.ph/sites/default/files/s/Procurement/COA_C2012-003.pdf · agency (COA Decision No. 2006-030 dated April 1 1, 2006; BCDA

Page 28: COMMISSION ON AUDIT CIRCULAR NO. 2012-003 - …rsso12.psa.gov.ph/sites/default/files/s/Procurement/COA_C2012-003.pdf · agency (COA Decision No. 2006-030 dated April 1 1, 2006; BCDA

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