Memorandum Circular No. 1099




MALACAÑAN PALACE MANILA BY THE PRESIDENT OF THE PHILIPPINES [ Memorandum Circular No. 1099, November 15, 1978 ] AUTHORIZING ATTENDANCE IN THE FIRS ASEAN FEDERATION OF ACCOUNTANTS CONFERENCE TO BE HELD JOINTLY WITH THE 32ND NATIONAL CONVENTION OF THE PHILIPPINE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS. The ASEAN Federation of Accountants will hold its First (AFA) Conference jointly with the 32nd PICPA National Convention at the International Convention Center on November 22-25. 1973, on the theme: “Role of ASEAN Accountants in Regional Development.” The objective of the conference is to provide ASEAN accountants with a venue for the exchange of significant information on the accounting profession in the ASEAN member countries. Each ministry is hereby authorized to send not more than fifteen (15) participants who are members of the organization and preferably those who have not attended any conference of the GACPA, AGAP, PAGBA or similar organizations of accountants/ certified public accountants, to the conference on official time with reasonable expenses for transportation, per diems and a conference fee of P300.00 per participant, chargeable against the appropriations of their respective offices, in accordance with the provisions of Presidential Decree No. 344 dated November 26, 1973, as implemented by COA General Circular No. 127, series of 1973, subject to the availability of funds and the usual accounting and auditing requirements, as an exception to Memorandum Circular No. 593 of this Office dated August 8, 1972. Participants residing or stationed within the Metro Manila Area shall be entitled to conference fee and reasonable transportation allowance only. Meals included in the conference fee shall be deducted from per diems. The participants shall submit to their respective office heads a complete report on their attendance or participation in the conference as prescribed under Memorandum Circular No. 987 dated June 10, 1977, furnishing this Office a copy thereof.1aшphi1 Likewise, the organizers shall submit to this Office a report and evaluation of the conference, copy furnished the Budget Commission, including a list of participants and observers indicating their respective offices. The report thereon shall include a financial statement of income and expenses duly audited by a Certified Public Accountant not connected with the organizations. (SGD.) JACOBO C. CLAVE Presidential Executive Assistant Manila, November 15, 1978 The Lawphil Project - Arellano Law Foundation