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Page 1: psa.gov.ph · 2017-12-01 · prescribed in COA Resolution 2014-003 dated January 14, 2014 and COA Circular 2015-002 dated 9 March 2015. 14. The Head of Procuring Entity (HOPE), Chairman

Page 2: psa.gov.ph · 2017-12-01 · prescribed in COA Resolution 2014-003 dated January 14, 2014 and COA Circular 2015-002 dated 9 March 2015. 14. The Head of Procuring Entity (HOPE), Chairman

Page 3: psa.gov.ph · 2017-12-01 · prescribed in COA Resolution 2014-003 dated January 14, 2014 and COA Circular 2015-002 dated 9 March 2015. 14. The Head of Procuring Entity (HOPE), Chairman

Page 4: psa.gov.ph · 2017-12-01 · prescribed in COA Resolution 2014-003 dated January 14, 2014 and COA Circular 2015-002 dated 9 March 2015. 14. The Head of Procuring Entity (HOPE), Chairman

Page 5: psa.gov.ph · 2017-12-01 · prescribed in COA Resolution 2014-003 dated January 14, 2014 and COA Circular 2015-002 dated 9 March 2015. 14. The Head of Procuring Entity (HOPE), Chairman

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· the reglementary period as prescribed in Commission on Audit (COA) Circular No. 97- 002 dated February 10, 1997 and reiterated in COA Circular No. 2009-002 dated May 18, 2009,