Cita APA (7th ed.)

Philippines. Commission on Audit. (1977). 1977 COA circulars and decisions. COA.

Cita Chicago (17th ed.)

Philippines. Commission on Audit. 1977 COA Circulars and Decisions. Quezon City: COA, 1977.

Cita MLA (9th ed.)

Philippines. Commission on Audit. 1977 COA Circulars and Decisions. COA, 1977.