Where and how to file request for write off for accounts receivable?
The Head of the government entity shall file the request for authority to write-off dormant receivable accounts, unliquidated cash advances, and fund transfers to the COA Audit Team Leader (ATL) and/or Supervising Auditor (SA). No filing fee is required.
(Section 8.2, COA Circular No. 2016-005 dated 19 December 2016)