Memorandum Circular No. 889




MALACAÑAN PALACE MANILA BY THE PRESIDENT OF THE PHILIPPINES [ Memorandum Circular No. 889, January 23, 1976 ] AUTHORIZING ATTENDANCE AND PARTICIPATION IN THE PROGRAM FOR EXECUTIVE DEVELOPMENT OF GOVERNMENT CERTIFIED PUBLIC ACCOUNTANTS (GACPA) IN COOPERATION WITH THE DEVELOPMENT ACADEMY OF THE PHILIPPINES. The Government Association of Certified Public Accountants, in cooperation with the Development Academy of the Philippines will he holding a series of seven-day live-in seminars in Tagaytay City starting Feb.,2-8, 1976 on the Executive Development of Government Certified Public Accountants to attain the following objectives: a. To clarify their roles and functions in national development so that they can better relate their positions as CPA’s to national and organizational objectives. b. To acquire an understanding of and skills in communication and human relations, so that they may be able to initiate changes in themselves, as well as to improve communication between himself and those they have to work with.1aшphi1 c. To enhance their managerial skills covering decision-making, problem analysis, as well as skills in planning and evaluation. d. To be better equipped in appreciating and understanding some tools of analysis in project feasibility studies for a more expeditious and competent evaluation of the financial aspects of various projects that CPA’s work on. In view of the relevance of the course objectives to the Government’s thrust of promoting and maintaining high professional and ethical standards of career government officers, all heads of departments and chiefs of bureaus and offices, including government-owned or controlled corporation, are hereby authorized to send to the said development program the certified public accountants in their respective offices who are holding supervisory positions and who has not yet undergone similar development programs. Their participation shall be on official time with seminar fees, reasonable expenses for transportation and other necessary expenses incident thereto in accordance with the provisions of Republic Act No. 3847, as amended by Presidential Decree No. 344 dated November 26, 1973, and as implemented by Commission on Audit (COA) General Circular No. 127, series of 1.973, chargeable against the funds of their respective offices, subject to the availability thereof and the usual accounting and auditing requirements. The participants shall submit a report to their respective agency heads on their attendance in the course within thirty (30) days upon completion thereof. By authority of the President: (SGD.) JACOBO C. CLAVE Presidential Executive Assistant Manila, January 23, 1976 The Lawphil Project - Arellano Law Foundation