COMMISSION ON AUDIT CIRCULAR NO.

79-8-C February 13, 1979

TO : All Heads of Departments, Chiefs of Bureaus and Offices, Managing Heads of

Government-Owned or Controlled Corporations, Provincial Governors and City
Mayors, Provincial and City Treasurers, COA Office Managers, All Auditors and
Others Concerned.

SUBJECT : Transfer of the provinces of Lanao del Norte and Lanao del Sur from COA
Regional Office No. X to COA Regional Office No. XII for administrative
purposes.

In the interest of the service and upon representations of the Ministry of Agrarian Reform
Regional Auditors during their conference held on January 30, 1979, COA Circular No. 78-8B,
dated January 31, 1978, is hereby amended by transferring again the administrative supervision
and control of all auditing units in the staff bureaus and field offices of all departments, bureaus
and offices of the National Government as well as the auditing units in all local government and
the instrumentalities and subdivisions thereof and the Heads Offices of all government-owned
and controlled corporations, including educational institutions and self-governing boards,
commissions or agencies located in the provinces of Lanao del Norte and Lanao del Sur form
COA Regional Office No. X to COA Regional Office No. XII.

All concerned shall be guided accordingly.

For the Commission:

(SGD.) FRANCISCO S. TANTUICO, JR., Acting Chairman