For National Government Agencies (NGAs) and GOCCs, is COA’s written concurrence still required prior to the engagement of private lawyers or legal consultants?

No. As stated in COA Circular No. 2021-003 dated July 16, 2021, NGAs and GOCCs are exempted from the requirement of a prior written concurrence of COA on the engagement of lawyers under contract of service or job order contract and legal consultants upon compliance with conditions under Item 4.0 of the said Circular.