1. FINANCE SECTION
Mancom Presentation
March 1, 2018

2. 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

3. FY 2018 Release of Funds
DBM-DepEd Joint Circular No. 1, s 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

4. 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

5. 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

6. 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

7. 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

8. FUND RELEASE PROCEDURES (CONT.)
B. Disbursement Authorities 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

9. 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

10. 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

11. 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

12. 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

13. 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

14. 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

15. 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

16. 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

17. 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

18. 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

19. 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

20. 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

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

22. 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

23. 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

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

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