COA Circular NO. 2019-002 dated March 20, 2019 entitled "Guidelines Implementing COA Resolution No. 2018-008, Amending COA Memorandum No. 2016-023, relative to the jurisdictions of cluster directors vis-à-vis Regional Directors over appeals from notices of Disallowance/Charge and Denials of Requests for relief from Accountability and Request for Write-Off of Dormant Accounts, Unliquidated Cash Advances and Fund Transfers, Aligning the same with Rule V of the 2009 revised Rules of Procedure of the COA (RRPC) and COA Resolution No. 2016-022 within the context of the Uniform Audit Approach".