PAGBA Officials and Participants !

PFMUACS

one more …..

reporting

Thinking about the future…. Exciting developments, i.e.,

UACS, OSPBS, GIFMIS

Present Situation

PIU Status Report

Harmonized Harmonized Financial Financial

Accountability Accountability Reports (FARs)Reports (FARs)

(Manual Reporting)(Manual Reporting)

COADBM

COA-DBM Joint Circular No. 2013-1dated March 15, 2013

Revised Guidelines on the Submission of Quarterly

Accountability Reports on Appropriations, Allotments,

Obligations and Disbursements

1.1. Identification/preparation of an inventory of the existing/ Identification/preparation of an inventory of the existing/ common reportscommon reports

2.2. Design/harmonization of the reporting formats Design/harmonization of the reporting formats

3.3. Consultations with select departments/agencies inConsultations with select departments/agencies in October, 2011October, 2011

4.4. Validation of the proposed reports with the departments/Validation of the proposed reports with the departments/ agencies in the CO in agencies in the CO in April and May, 2012April and May, 2012

4.4. Issuance of the COA-DBM Joint Circular prescribing Issuance of the COA-DBM Joint Circular prescribing the use of the harmonized reports in the use of the harmonized reports in March 2012March 2012

Harmonization ProcessHarmonization Process

Specific Reports HarmonizedNine (9) Reports initially covered by the harmonization effort

DBM per NBC 507/ 507A (BARs)

1. Statement of Allotments, Obligations and Balances (SAOB) – BAR No.4

2. Financial Report of Operations BAR No. 2

3. Monthly Report of Disbursements

- BAR No. 3

COA per Circular Nos. 96-006 and 2003-007

1. SAOB

2. Detailed Breakdown of Obligations

3. Detailed Breakdown of Disbursements

4. Regional Breakdown of Expenses

5. Statement of Cumulative Allotments, Obligations Incurred and Unobligated Balances

6. Statement of Cumulative Expenditures/ Obligations Incurred, Obligations Liquidated/ Disbursements and Unliquidated Obligations

1. Statement of Appropriations, Allotments, Obligations, Disbursements and Balances

• List of Agency Budget Matrix (ABM)/SAROs and Sub-AROs;

2. Detailed Statement of Current Year’s Obligations, Disbursements and Unpaid Obligations

3. Summary of Prior Year’s Obligations, Disbursements

and Unpaid Prior Years’ Obligations

4. Summary Report of Disbursements

Harmonized Financial Accountability Reports

Progress Diagram 2012-2013

• Approval of all FARs

• Ensure the timely submission

• Approval of all FARs

• Ensure the timely submission

• Disbursements

• Unpaid Obligations

• Disbursements

• Unpaid Obligations

•Appropriations

•Allotments

•Obligations

•Unobligated Allotments

•UnreleasedAppropriations

•Appropriations

•Allotments

•Obligations

•Unobligated Allotments

•UnreleasedAppropriations

Budget Officer/Head of Budget Unit

Budget Officer/Head of Budget Unit

Chief Accountant/Head of Acctg. Unit

Chief Accountant/Head of Acctg. Unit Agency HeadAgency Head

Responsibilities

Agencies

DBM and COA

Submission: not later than the 30th day after the end of the quarter

Flow of Submission

AgencyLower OUs

Field/District OfficesProvincial Offices

AgencyRegional Office

AgencyCentral Office

DBM Central Office

DBM Regional Office

CO RO

CO RO

OUs

ROsCO

12

Enjoy your stay in Manila!

Dir. Cita P. Mahinay, BTS – April 2, 2013