This study aimed to assess the extent of implementation of COA-Circular 2012-001 to DOST-ITDI employees. A survey was carried out among (130) one hundred thirty respondents representing the employees of DOST-ITDI located at DOST Compound, Bicutan, Taguig City. With the help of a Statistician, the researcher utilized SPSS to analyze the gathered data. Pearson-r Correlation and Chi-Square, T-test and Two-tailed Test are used to analyze the relationships among the variables. Results showed that the level of implementation among the employees was verbally interpreted to as great extent in terms of awareness, information dissemination and perceived function. Moreover, the results showed that the level of practice among the employees was verbally interpreted as moderate regarding financial claims for personnel services, maintenance and operating expenses and capital outlay. Additionally, it was revealed that Coordination, processing time, and Initiative moderately affect implementation. Furthermore, it was found out that the demographic profile of the respondents has no significant relationship with the extent of performance and practice of the COA Circular 2012-001. Research also discusses the effectiveness and efficiency of the agency in providing quality services to the employees. As mentioned earlier, it offers valuable insights for the agency in improving the implementation, their awareness, knowledge and perception of the circular.