What are the procedures in derecognizing non-existing or missing PPEs?

The Head of the Agency shall file request for authority to derecognize non-existing or missing PPEs to the COA Audit Team Leader and/or Supervising Auditor, supported by required documentation and subject to certain conditions. The subject PPEs shall be derecognized in the books only upon the grant of specific authority by the COA.

(Ref.: Item 8.0 of COA Circular 2020-006 dated January 31, 2020)

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