To: Bureau Directors
Regional Directors
Schools Superintendents
Vocational School Superintendents/Administrators

1. In case of loss of accountable forms in the custody of collecting and property officers, immediate report shall be made by the accountable officers concerned to their respective chiefs of offices or heads of government entities who, in turn, will at once issue a circular or notice of such loss for the information and guidance of all collecting and disbursement officers, provincial, city and municipal treasures, bureau, provincial, city, and municipal treasurers, bureau, provincial and city auditors and others concerned in preventing against the possible fraudulent use of such accountable forms.
2. The notice to be issued shall specify this kind, quantity and inclusive serial numbers of the lost accountable forms and the place or places where, and approximate date or dates, when the same were lost.
3. The circular or notice of loss to be issued to all collecting and disbursing officers will apply only to those accountable forms generally used in the local government, national agencies and government corporations. In case of accountable forms specially designed for the exclusive use of the agency, the loss need not be circularized to other agencies since such forms may not be used by other government offices.
4. The above procedure shall also be followed in case of loss of blank or unissued treasury warrants, TCAA checks or checks bought from authorized government depositories for use by government agencies, sub-divisions and instrumentalities, including government-owned or controlled corporations.
5. The notice of loss shall be in addition to the usual notice of stoppage of payment to be made immediately to the Treasurer of the Philippines and the Cashier of the Philippine National Bank and other authorized government depositories, as the case may be.
6. The head of an office is not precluded from undertaking other measures which in his discretion may prevent the fraudulent use of the lost accountable forms and/or checks and warrants, like publication of such loss in newspapers of general circulation.
7. Inclosed is a copy of COA Circular No. 84-233 on the instant subject.
8. Please comply and be guided accordingly.

Reference: None
Allotment: 1-2—(D.O. 1-76)

To be indicated in the Perpetual Index under the following subjects:
BUREAUS AND OFFICES
FORMS
RULES AND REGULATIONS

DO_s1985_05