ALLOTMENTS, OBLIGATIONS QUARTERLY REPORTS ON ALLOTMENTS, OBLIGATIONS and DISBURSEMENTS

Section 1, RA 7226 dated March 12, 1992 COA shall submit to Congress an Annual Report on the – Amounts obligated Treasury and Funding warrants issued Expenditures made every quarter during the fiscal year for each Municipality, Province and City, by all agencies Deadline: Within 120 days after the end of every fiscal year

2. RA No. 9524, GAA, FY 2009 a. General Provisions No. 96 – Each Department, Bureau, Office or Agency shall submit a quarterly financial and narrative accomplishment report to the – House Committee on Appropriations and Senate Committee on Finance Copy furnished the DBM COA Appropriate Committee Chairman of the House of Representative

Quarterly Report with data on: Cumulative Allotments Obligations Incurred/ Liquidated Total Disbursements Unliquidated Obligations Unobligated and Unexpended Balances Results of Expended Appropriations

Detailed statements on the disbursement and utilization of appropriations for: Purchase of motor vehicles and equipment Capital investment outlays Rentals Travels Petroleum, Oil and Lubricants Water Illumination and Power Services Telephone and Other Communication Services

COMMISSION ON AUDIT CIRCULAR NO. 96-006 May 2, 1996 Restatement with Amendments of COA Circular No. 92-374 dated March 5, 1992 Re: Adoption of Forms and Guidelines for the Quarterly Reports to be submitted by Agencies pursuant to Section 82 of the General Provisions, Republic Act No. 8174 (General Appropriations Act of 1996)

Quarterly Reports, by Province/City Consolidation by Region Submission to GAS per COA Circular No. 96-006 - 30 days after the close of each quarter

Annex A – Statement of Cumulative Allotments, Obligations Incurred and Balances Annex B - Detailed Statement of Cumulative Obligations Incurred, Disbursements and Unliquidated Obligations

Annex C – Report on the Results of Expended Appropriations Annex D - Statement of Allotments, Expenditures/Obligations Incurred and Disbursements/Obligations Liquidated of the Local Government Units (Assistance from the National Government)

- Cumulative Allotments per Annex A should tally with Total Allotments per SAOB - Cumulative Obligations per Annexes A and B should tally with Total Obligations per SAOB Annexes

Monitoring of Quarterly Reports CY 2008 Target Receipt Percent Annex A 5,664 567 10.0 Annex B 5,664 510 9.0 Note: Include reports submitted by operating units with complete set of books

Monitoring of 2009 Quarterly Reports CY 2009 Target Receipt Percent Annex A 808 305 38 Annex B 808 298 37 Note: Consolidated reports submitted by regional offices

Monitoring of 2009 Quarterly Reports Breakdown REGION Target Receipt Percent NCR A 60 34 57 B 60 27 45 CAR A 32 5 16 B 32 5 16 Region I A 60 B 60

Monitoring of 2009 Quarterly Reports Breakdown Region Target Receipt Percent Region II A 32 2 6 B 32 2 6 Region III A 72 52 72 B 72 50 69 Region IV A 92 1 1 B 92 1 1

Monitoring of 2009 Quarterly Reports Breakdown Region Target Receipt Percent Region V A 56 4 7 B 56 4 7 Region VI A 72 59 81 B 72 58 81 Region VII A 64 1 2 B 64 1 2

Monitoring of 2009 Quarterly Reports Breakdown Region Target Receipt Percent Region VIII A 44 24 55 B 44 24 55 Region IX A 36 36 100 B 36 36 100 Region X A 48 48 100 B 48 48 100

Monitoring of 2009 Quarterly Reports Breakdown Region Target Receipt Percent Region XI A 40 28 70 B 40 28 70 Region XII A 40 B 40 Region XIII A 40 B 40 17

Monitoring of 2010 Quarterly Reports CY 2010 - 1st & 2nd Qrtrs Target Receipt Percent Annex A 404 37 9.2 Annex B 404 37 9.2

Monitoring of 2010 Quarterly Reports Breakdown Region Target Receipt Percent NCR A 30 1 3 B 30 1 3 CAR A 16 8 50 B 16 8 50 Region I A 30 10 33 B 30 10 33

Monitoring of 2010 Quarterly Reports Breakdown Region Target Receipt Percent Region II A 16 B 16 Region III A 36 B 36 Region IV A 46 B 46

Monitoring of 2010 Quarterly Reports Breakdown Region Target Receipt Percent Region V A 28 B 28 Region VI A 36 4 11 B 36 4 11 Region VII A 32 2 6 B 32 2 6

Monitoring of 2010 Quarterly Reports Breakdown Report Target Receipt Percent Region VIII A 22 11 50 B 22 11 50 Region IX A 18 1 6 B 18 1 6 Region X A 24 B 24

Monitoring of 2010 Quarterly Reports Breakdown Region Target Receipt Percent Region XI A 20 B 20 Region XII A 20 Region XIII A 20 B 20 As of June 29, 2010

Annual Financial Report National Government

Accounting Function of COA (Sec. 4, Article IX-D, 1987 Philippine Constitution) Submit to the President and Congress an annual report on the financial condition and operation of the Government, its subdivisions, agencies, and instrumentalities, including government-owned or controlled corporations, and other reports, and recommend measures necessary to improve their effectiveness and efficiency.

Basis of the AFR - NG Submission of Yearend Audited Financial Statements (FS) and Reports - COA Memorandum No. 2009-049 dated July 7, 2009

COA Memorandum No. 2009-049 Detailed Statement of Income and Expenses Combined Audited FS, all funds, of the departments, agencies and staff bureaus including the accounts of the Regional Offices and Field/Operating Units shall be submitted by the Dept./Agency CO Supervising Auditors through the concerned Cluster Directors, National Government Agencies - Detailed Statement of Income and Expenses Detailed Balance Sheet

COA Memorandum No. 2009-049 Together with the following: Pre-Closing Trial Balance Post – Closing Trial Balance Statement of Changes in Government Equity Statement of Cash Flows (Direct Method) Notes to Financial Statements Report of Income - National Government Books Report of Income - Regular Agency Books Regional Breakdown of Income Regional Breakdown of Expenses

Schedule/Aging of Accounts Receivable Schedule/Aging of Accounts Payable Schedule of Public Infrastructure/Reforestation Projects Statement of Allotments, Obligations and Balances (SAOB) Detailed Breakdown of Obligations Detailed Breakdown of Disbursements List of Not Yet Due and Demandable Obligations. - Format of SAOB was revised to facilitate the reconciliation of allotments by ABM/SARO No.

July 7 – Digital and Printed Copies of Deadlines: July 7 – Digital and Printed Copies of Audited FS July 31 – Consolidated Audit Observations and Recommendation

GAFMIS Circular Letter No. 2003-007 dated December 19, 2003 Office Level Date Provincial Offices/ Operating Units Level January 10 of the following year Regional Office Level January 20 of the following year Central Office Level February 14 of the following year

Year-end Financial Reports Reconciliation of reciprocal accounts OU – RO & RO – CO Adjustment of erroneous accounts Clearing of dormant accounts

Analysis and Review of CY 2009 Financial Statements Unreconciled Reciprocal Accounts Due from Central Office (RO books) P 93,441,114.66 Due to Regional Offices/Staff Bureaus (CO books) 613,627,961.56 Difference (P520,186,846.90) Due from Regional Offices/Staff Bureaus (OU bks) P 926,319,754.91 Due to Operating Units (RO books) 48,769,441.85 Difference P 877,550,313.06 Due from Operating Units (RO books) P 2,259,796,856.69 Due to Regional Offices/Staff Bureaus (OU bks) 613,627,961.56 Difference P 1,646,168,895.13

Analysis and Review of CY 2009 Financial Statements Subsidy from Central Office P 200,708,240.39 Subsidy from Regional Offices/Staff Bureaus 61,946,867.76 Subsidy from Operating Units 150,367,808.02 Total P 413,022,916.17 Subsidy to Regional Offices/Staff Bureaus P 5,561,918.73 Subsidy to Operating Units 2,166,046,357.76 Total P 2,171,608,276.49 Difference (P1,758,585,360.32)

Analysis and Review of CY 2009 Financial Statements Huge balances of the following accounts: Payroll Fund - P1,291,286,563.32 Due from Officers and Employees - 76,765,695.28 Advances to Officers and Employees - 1,537,683,900.04 TOTAL P3,742,300,017.95

Analysis and Review of CY 2009 Financial Statements Huge balance of the Cash in Bank - LCCA - Current Account – P4,280.75M (Payroll – P3,654.27M or 85%)

Monitoring of CY 2009 ABM and SAROs Target Receipt Percent ABM 3,336 3,336 100 SAROs 15,296 14,795 97

Monitoring of CY 2009 ABM and SAROs Breakdown Region Target Receipt Percent NCR ABM 286 286 100 SARO 604 670 111 CAR ABM 97 97 100 SARO 389 329 85 Region I ABM 220 220 100 SARO 1,677 725 43

Monitoring of CY 2009 ABM and SAROs Breakdown Region Target Receipt Percent Region II ABM 170 170 100 SARO 353 159 45 Region III ABM 325 325 100 SARO 1,238 1,309 84 Region IV ABM 368 368 100 SARO 1,329 2,089 302

Monitoring of CY 2009 ABM and SAROs Breakdown Region Target Receipt Percent Region V ABM 214 214 100 SARO 952 1,449 152 Region VI ABM 793 793 100 SARO 3,037 2,654 87 Region VII ABM 150 150 100 SARO 724 790 109

Monitoring of CY 2009 ABM and SAROs Breakdown Region Target Receipt Percent Region VIII ABM 10 10 100 SARO 1,041 858 82 Region IX ABM 108 108 100 SARO 741 714 100 Region X ABM 100 100 100 SARO 756 530 70

Monitoring of CY 2009 ABM and SAROs Breakdown Region Target Receipt Percent Region XI ABM 144 144 100 SARO 1,093 1,001 92 Region XII ABM 93 93 100 SARO 206 484 235 Region XIII ABM 226 226 100 SARO 1,077 825 77

Monitoring of CY 2009 ABM and SAROs Target Receipt Percent ABM 3,337 33 1 SAROs 15,296 79 0.005

Monitoring of CY 2010 ABM and SAROs Breakdown Region Target Receipt Percent NCR ABM 286 SARO 604 CAR ABM 97 SARO 389 Region I ABM 220 SARO 1,677 15 0.009

Monitoring of CY 2010 ABM and SAROs Breakdown Region Target Receipt Percent Region II ABM 170 SARO 353 Region III ABM 325 SARO 1,238 Region IV ABM 368 SARO 1,329 2

Monitoring of CY 2010 ABM and SAROs Breakdown Region Target Receipt Percent Region V ABM 214 SARO 952 Region VI ABM 793 SARO 3,037 Region VII ABM 150 SARO 724

Monitoring of CY 2010 ABM and SAROs Breakdown Region Target Receipt Percent Region VIII ABM 10 SARO 1,041 Region IX ABM 108 SARO 714 Region X ABM 100 SARO 756

Monitoring of CY 2010 ABM and SAROs Breakdown Region Target Receipt Percent Region XI ABM 144 SARO 1,093 Region XII ABM 93 SARO 206 60 29 Region XIII ABM 226 SARO 1,077

Thank you