REPUBLIC OF THE PHILIPPINES

COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines

MEMORANDUM

FOR

NO. : 2004-026
DATE: April 20, 2004

: All COA Assistant Commissioners, COA Directors of Operating Units,

Regional Cluster Directors, Supervising Auditors, Team Leaders and
All Others Concerned.

SUBJECT : Resolution No. 07, Series of 2003 promulgated by the Board of

Agricultural Engineering (BOAE) of the Professional Regulation
Commission (PRC).

Pursuant to Section 21 paragraph (c) of R.A. 8559, otherwise known as the Philippine Agricultural
Engineering Act of 1998, the Board of Agricultural Engineering (BOAE) of the Professional Regulation
Commission had promulgated Resolution No. 07, Series of 2003 on October 22, 2003 relative to the rules
and regulations on the design of seal and signing and sealing of plans, designs, specifications, drawings,
reports and other documents by registered agricultural engineers.
Consistent with Section 21 paragraph (b) of the same R.A., Resolution No. 07 provides the specific role of
the Commission on Audit (COA) under letter (g) of Section 5 on the Role of National Government
Agencies and Local Government Units which is quoted as follows:
"(g) Commission on Audit (COA) - shall help enforce the rules and regulations as part of the auditing of
government projects on shallow tube wells, small water impounding projects, other irrigation projects,
agricultural and fishery mechanization, post harvest facilities, agricultural and fishery infrastructure and
other agricultural engineering projects."
For your information and guidance.