Who can file for a Request for Write-Off of Dormant Accounts?

Section 8.2 of COA Circular No. 2016-005 provides that 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.

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