The Commission on Audit (COA) memorandum dated 14 January 2010 issued this guide to help its personnel make their audit activities responsive to the requirements of procurement laws and regulations. However, this could also be a useful reference for LGUs to anticipate the extent of auditorial review concerning procurement. Familiarity with this document helps ensure compliance with audit requirements and therefore minimize audit findings. COA's reference in developing the audit criteria in this guide are RA 9184 and GPPB's related issuances at the time the guide was developed.