What are applicable COA guidelines on the disposal of properties of LGUs?

COA Circular No. 1989-296 dated January 27, 1989 which provides for the Audit Guidelines on the Divestment or Disposal of Property and Other Assets of National Government Agencies and Instrumentalities, Local Government Units and Government-Owned or Controlled Corporations and Their Subsidiaries, and COA Circular No. 92-386 dated October 20, 1992 which prescribed the Rules and Regulations on Supply and Property Management in the Local Governments are the applicable COA guidelines in the disposal of properties of LGUs.

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