1. ALLOTMENTS, OBLIGATIONS
QUARTERLY REPORTS ON
ALLOTMENTS, OBLIGATIONS
and DISBURSEMENTS

2. Section 1, RA 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

3. 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

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

5. 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

6. COMMISSION ON AUDIT CIRCULAR
NO May 2, 1996
Restatement with Amendments of COA Circular No 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 (General Appropriations Act of 1996)

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

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

9. 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)

10. - 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

11. Monitoring of Quarterly Reports
CY 2008
Target Receipt Percent
Annex A 5,
Annex B 5,
Note: Include reports submitted by operating units with complete set of books

12. Monitoring of 2009 Quarterly Reports
CY 2009
Target Receipt Percent
Annex A
Annex B
Note: Consolidated reports submitted by regional offices

13. Monitoring of 2009 Quarterly Reports
Breakdown
REGION Target Receipt Percent
NCR A B
CAR A B
Region I A 60
B 60

14. Monitoring of 2009 Quarterly Reports
Breakdown Region Target Receipt Percent Region II A B Region III A B Region IV A B

15. Monitoring of 2009 Quarterly Reports
Breakdown Region Target Receipt Percent Region V A B Region VI A B Region VII A B

16. Monitoring of 2009 Quarterly Reports
Breakdown Region Target Receipt Percent Region VIII A B Region IX A B Region X A B

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

18. Monitoring of 2010 Quarterly Reports
CY st & 2nd Qrtrs Target Receipt Percent Annex A Annex B

19. Monitoring of 2010 Quarterly Reports
Breakdown
Region Target Receipt Percent
NCR A B
CAR A B
Region I A B

20. 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

21. Monitoring of 2010 Quarterly Reports
Breakdown Region Target Receipt Percent Region V A 28 B 28 Region VI A B Region VII A B

22. Monitoring of 2010 Quarterly Reports
Breakdown Report Target Receipt Percent Region VIII A B Region IX A B Region X A 24 B 24

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

24. Annual Financial Report
National Government

25. 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.

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

27. 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

28. 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

29. 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.

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

31. 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

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

33. 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) ,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) ,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) ,627,961.56
Difference P 1,646,168,895.13

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

35. 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
,765,695.28
Advances to Officers and Employees
,537,683,900.04
TOTAL
P3,742,300,017.95

36. 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%)

37. Monitoring of CY 2009 ABM and SAROs
Target Receipt Percent
ABM 3, ,
SAROs 15, ,

38. Monitoring of CY 2009 ABM and SAROs
Breakdown
Region Target Receipt Percent
NCR ABM
SARO
CAR ABM
SARO
Region I ABM
SARO 1,

39. Monitoring of CY 2009 ABM and SAROs
Breakdown
Region Target Receipt Percent
Region II ABM
SARO
Region III ABM
SARO 1, ,
Region IV ABM
SARO 1, ,

40. Monitoring of CY 2009 ABM and SAROs
Breakdown
Region Target Receipt Percent
Region V ABM
SARO ,
Region VI ABM
SARO 3, ,
Region VII ABM
SARO

41. Monitoring of CY 2009 ABM and SAROs
Breakdown Region Target Receipt Percent Region VIII ABM SARO 1, Region IX ABM SARO Region X ABM SARO

42. Monitoring of CY 2009 ABM and SAROs
Breakdown Region Target Receipt Percent
Region XI ABM
SARO 1, ,
Region XII ABM
SARO
Region XIII ABM
SARO 1,

43. Monitoring of CY 2009 ABM and SAROs
Target Receipt Percent
ABM 3,
SAROs 15,

44. Monitoring of CY 2010 ABM and SAROs
Breakdown
Region Target Receipt Percent
NCR ABM
SARO
CAR ABM
SARO
Region I ABM
SARO 1,

45. Monitoring of CY 2010 ABM and SAROs
Breakdown
Region Target Receipt Percent
Region II ABM
SARO
Region III ABM
SARO ,238
Region IV ABM
SARO ,

46. Monitoring of CY 2010 ABM and SAROs
Breakdown
Region Target Receipt Percent
Region V ABM
SARO
Region VI ABM
SARO 3,037
Region VII ABM
SARO

47. Monitoring of CY 2010 ABM and SAROs
Breakdown
Region Target Receipt Percent
Region VIII ABM
SARO ,041
Region IX ABM
SARO
Region X ABM
SARO

48. Monitoring of CY 2010 ABM and SAROs
Breakdown
Region Target Receipt Percent
Region XI ABM
SARO ,093
Region XII ABM 93
SARO
Region XIII ABM
SARO 1,077

49. Thank you