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  2. Commission on Audit - Wikipedia

    en.wikipedia.org/wiki/Commission_on_Audit

    The Commission on Audit (COA; Filipino: Komisyon sa Awdit [2] or officially Komisyon ng Pagsusuri) is an independent constitutional commission established by the Constitution of the Philippines. It has the primary function to examine, audit and settle all accounts and expenditures of the funds and properties of the Philippine government .

  3. List of business and finance abbreviations - Wikipedia

    en.wikipedia.org/wiki/List_of_business_and...

    COA – Chart of accounts; ... IE – Interest expense; IFRS – International Financial Reporting Standard; ILCLP – IdentLogic Systems Customer Loyalty Program;

  4. EJ Obiena–PATAFA dispute - Wikipedia

    en.wikipedia.org/wiki/EJ_Obiena–PATAFA_dispute

    On March 31, 2022, Obiena received clearance from the Commission on Audit (COA) finding no wrong doing and thus officially settling the liquidation issue. In its letter COA, stated: "based on our regular audit of your liquidation, the related expenditures for the following financial assistance granted for your training... were in order".

  5. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...

  6. Management representation - Wikipedia

    en.wikipedia.org/wiki/Management_representation

    Management representation is a letter issued by a client to the auditor in writing as part of audit evidences. [1] The representations letter covers all periods encompassed by the audit report, and is dated the same date of audit work completion.

  7. Right to counsel - Wikipedia

    en.wikipedia.org/wiki/Right_to_counsel

    As per Article 20(5) of the Constitution of Ethiopia, "Accused persons have the right to be represented by legal counsel of their choice, and, if they do not have sufficient means to pay for it and miscarriage of justice would result, to be provided with legal representation at state expense."

  8. Fire department funding and recruitment policy come under ...

    www.aol.com/los-angeles-fire-department-comes...

    As firefighters continue to battle raging fires across Los Angeles County, a cut to the Los Angeles Fire Department 2025 budget and its commitment to recruiting a more diverse force have come ...

  9. Taxation in Estonia - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_Estonia

    Amount of deductible housing loan interest, training expenses, gifts and donations is limited – in 2011, the limit was 3196 euros but no more than 50% of the taxpayer's income during the same period of taxation. [3] There is no capital gains tax but gains from transfer of securities or other financial assets are subject to standard income tax ...