FINANCE SECTION Mancom Presentation March 1, 2018

Outline of Presentation FY 2018 Release of Funds FY 2019 Budget Proposal MOOE Downloading - STATUS School Based Feeding Program Programs, Activity and Projects (PAP) Department of Education Finance Region IV-A (CALABARZON) Division of San Pablo City

FY 2018 Release of Funds DBM-DepEd Joint Circular No. 1, s. 2017 dtd Dec. 22, 2017 The School Division Office shall maintain separate MDS accounts for: Regular Operating Requirements including RLIP and Accounts Payable TL/RG – Terminal Leave and Retirement Gratuity Benefits Trust Liabilities Department of Education Finance Region IV-A (CALABARZON) Division of San Pablo City

VALIDITY OF APPROPRIATIONS FOR THE FY 2018 BUDGET All Appropriations shall be valid for release and obligation for the purpose specified until December 31, 2018 Department of Education Finance Region IV-A (CALABARZON) Division of San Pablo City

A. Obligation Authorities for GAA items FUND RELEASE PROCEDURES A. Obligation Authorities for GAA items General Appropriations Act as Allotment Order (GAAAO) →For items in the GAA “For Comprehensive Release” (FCR) Special Allotment Release Order (SARO) → For budget items (Agency Specific and SPFs) in the GAA tagged “For Later Release” (FLR) Department of Education Finance Region IV-A (CALABARZON) Division of San Pablo City

A. Obligation Authorities for Automatic Appropriations FUND RELEASE PROCEDURES (CONT.) A. Obligation Authorities for Automatic Appropriations General Allotment Release Order (GARO) → For Full Year RLIP Requirement of filled positions at the beginning of the year Special Allotment Release Order (SARO) → Items under Automatic Appropriations (IRA, Additional RLIP for newly filled/created positionsduring the year and deficiencies in RLIP contributions etc. ) Department of Education Finance Region IV-A (CALABARZON) Division of San Pablo City

FUND RELEASE PROCEDURES (CONT.) B. Disbursement Authorities For Cash Disbursements Notice of Cash Allocation (NCA) For Non-cash Disbursement Tax Remittance Advice (TRA) - issued by agencies to BIR Department of Education Finance Region IV-A (CALABARZON) Division of San Pablo City

FUND RELEASE PROCEDURES (CONT.) B. Disbursement Authorities 1. Notice of Cash Allocation for crediting To Regular MDS Sub-Accounts - Valid until last working day of the quarter of issuance Comprehensive NCA covering the 4 quarterly current operating requirements per BED No. 3 Total quarter requirements to be credited on the 1st working day of the quarter covered Other NCAs (covering For Later Release (FLR) items and prior year's obligations) To be credited as issued based on the attached Monthly Requirement Schedule Department of Education Finance Region IV-A (CALABARZON) Division of San Pablo City

FUND RELEASE PROCEDURES (CONT.) B. Disbursement Authorities 2. Other NCAs for crediting to: Special MDS Accounts (RG/TL): Valid until last working day of following month Trust MDS Accounts: Valid until last working day of the year Department of Education Finance Region IV-A (CALABARZON) Division of San Pablo City

Annual Cash-Based Appropriations Shifting to a one-year horizon Limits incurring contractual obligations and disbursing payments, to goods delivered and services rendered and inspected, accepted within the fiscal year Payments for these obligations should be settled within the fiscal year. Department of Education Finance Region IV-A (CALABARZON) Division of San Pablo City

Obligation-based vs. Cash-based When can goods and services be delivered and rendered? Obligation-based Appropriations – 24 months & beyond FY FY + 1 Dec 31 Jan 1 Dec 31 / Jan 1 In an obligation-based budget, contracts awarded before the end of the FY can be delivered even after the FY; government has a running balance of not-yet-due-and-demandable obligations (NYDDO) Cash-based Appropriations – 12 months FY Jan 1 Dec 31 In a cash-based budget, contracts should be fully delivered by the end of the FY. Department of Education Finance Region IV-A (CALABARZON) Division of San Pablo City

Obligation-based vs. Cash-based When can obligations be paid? Obligation-based Appropriations – 24 months & beyond FY FY + 1 Dec 31 Jan 1 Dec 31 / Jan 1 In an obligation-based budget, inspection, verification, and payment can be done even after the FY; government has a running balance of due-and-demandable accounts payables (DDAP) Cash-based Appropriations – 15 months Extended Payment Period (EPP) FY Jan 1 Dec 31 Mar 31 In a cash-based budget, payment can only be done within a 15- month period; contracts awarded at the end of the FY can be paid during the 3-month EPP Department of Education Finance Region IV-A (CALABARZON) Division of San Pablo City

Transition in FY 2018 FY 2018 will still be obligation-based Obligations may still be incurred until end-2018 All unpaid obligations as of end-2018 will be paid and issued NCAs subject to validation by DBM even after FY 2018 Agencies should (a) conduct an inventory of all unpaid obligations and unfunded allotments and (b) ensure prompt delivery and payment for these Department of Education Finance Region IV-A (CALABARZON) Division of San Pablo City

GAA RA No. 10964 FY 2018 BUDGET COMPREHENSIVE RELEASE PERSONNEL SERVICES CAPITAL OUTLAY PARTICULARS M O O E TOTAL General Administration and Supervision Division Office Proper Secondary Non-IUs Secondary Education (SSIUs) 21,657 822 3,670 6,123 500 28,280 822 3,670 Support to Operation Physical Fitness and School Sports 30,000 30,000 Learner Support Programs 3,693 3,693 Department of Education Finance Region IV-A (CALABARZON) Division of San Pablo City

GAA RA No. 10964 FY 2018 BUDGET COMPREHENSIVE RELEASE GRAND TOTAL PERSONNEL SERVICES CAPITAL OUTLAY PARTICULARS M O O E TOTAL Operations Policy and Research Program Curriculum Programs Operation of Schools-Elementary Operation of Schools-Junior HS Division Office-Sec. Schools Non-IUs Secondary Education (SSIUs) Operation of Schools-Senior HS 8,494 22,932 474,331 69,176 172,083 19,933 27,361 6,592 13,219 500 8,494 22,932 502,192 75,768 185,302 19,933 Human Resource Dev’t for Personnel 1,481 1,481 GRAND TOTAL 796,791 54,776 31,000 882,567 Department of Education Finance Region IV-A (CALABARZON) Division of San Pablo City

FY 2019 Budget Preparation ALLOTMENT CLASS FY 2018 GAA FY 2019 PROPOSAL Inc/Dec Personnel Services 796,791 1,008,270 MOOE Division Office Proper INSET Elementary Secondary – Non-IUs Secondary - IUs 6,123 1,481 27,361 6,592 13,219 7,940 1,481 33,826 6,404 16,880 1,817 0,000 6,465 (188) 3,661 Capital Outlay 31,000 1,000 Department of Education Finance Region IV-A (CALABARZON) Division of San Pablo City

MOOE Downloading - STATUS JANUARY FEBRUARY DISTRICT NO. ADVANCES LIQUIDATED ADVANCES LIQUIDATED AMBRAY DAPDAPAN DEL REMEDIO FULE ALMEDA LAKESIDE SAN FRANCISCO STO. ANGEL 10 5 11 10 5 11 10 5 11 10 5 11 1 Department of Education Finance Region IV-A (CALABARZON) Division of San Pablo City

School Based Feeding Program SY 2017-2018 The first 60 feeding days funds were downloaded and liquidated 100% as of December 31, 2017 30 feeding days fund is on process for downloading amounting P3, 014,820.00 Department of Education Finance Region IV-A (CALABARZON) Division of San Pablo City

School Based Feeding Program SY 2017-2018 The delivery and distribution of various equipment and supplies Department of Education Finance Region IV-A (CALABARZON) Division of San Pablo City

Programs, Activity and Projects (PAP) Repairs of classrooms and rehabilitation of Gabaldon Building Financial Assistance to Host Division – RSC 2018 – P800k Improvement of Oval (FLR) P30M Department of Education Finance Region IV-A (CALABARZON) Division of San Pablo City

OTHER ISSUES AND CONCERNS Department of Education Finance Region IV-A (CALABARZON) Division of San Pablo City

School Property Custodian Creation of New Non-teaching Items AAO ERF handler School Property Custodian Department of Education Finance Region IV-A (CALABARZON) Division of San Pablo City

Non-IUs with Financial Staff ELEMENTARY SECONDARY Ambray ES Dapdapan ES Bagong Bayan ES Del Remedio ES San Pablo Central School Don Enrique Bautista ES Sto. Angel ES San Cristobal NHS Prudencia Fule MHS Sto. Angel NHS Prepare the necessary documents for application of Agency Code Department of Education Finance Region IV-A (CALABARZON) Division of San Pablo City

Salamat Rock and Roll Rick F. Department of Education Finance Region IV-A (CALABARZON) Division of San Pablo City

Region IV-A (CALABARZON) Division of San Pablo City Department of Education Finance Region IV-A (CALABARZON) Division of San Pablo City