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QUARTERLY REPORTS ON

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

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QUARTERLY REPORTS ON

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  1. QUARTERLY REPORTS ON ALLOTMENTS, OBLIGATIONS and DISBURSEMENTS

  2. 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

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

  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. 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) COMMISSION ON AUDIT CIRCULAR NO. 96-006 May 2, 1996

  7. 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

  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 5,664 567 10.0 Annex B 5,664 510 9.0 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 808 305 38 Annex B 808 298 37 Note: Consolidated reports submitted by regional offices

  13. 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

  14. 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

  15. 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

  16. 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

  17. 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

  18. 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

  19. Monitoring of 2010 Quarterly Reports Breakdown RegionTarget 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

  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 36 4 11 B 36 4 11 Region VII A 32 2 6 B 32 2 6

  22. 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

  23. Monitoring of 2010 Quarterly Reports Breakdown Region Target Receipt Percent Region XI A 20 B 20 Region XII A 20 B 20 Region XIII A 20 B 20 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. 2009-049 dated July 7, 2009

  27. COA Memorandum No. 2009-049 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. Deadlines: July 7 – Digital and Printed Copies of Audited FS July 31 – Consolidated Audit Observations and Recommendation

  31. GAFMIS Circular Letter No. 2003-007dated December 19, 2003

  32. Financial Reports 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) 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

  34. 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)

  35. Analysis and Review of CY 2009 Financial Statements Huge balances of the following accounts:

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

  38. Monitoring of CY 2009 ABM and SAROs Breakdown RegionTarget 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

  39. 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

  40. 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

  41. 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

  42. 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

  43. Monitoring of CY 2009 ABM and SAROs CY 2010 Target Receipt Percent ABM 3,337 33 1 SAROs 15,296 79 0.005

  44. Monitoring of CY 2010 ABM and SAROs Breakdown Region Target Receipt Percent NCR ABM 286 SARO604 CAR ABM97 SARO389 Region I ABM220 SARO1,677 15 0.009

  45. Monitoring of CY 2010 ABM and SAROs Breakdown Region Target Receipt Percent Region IIABM170 SARO353 Region IIIABM325 SARO1,238 Region IV ABM 368 SARO 1,329 2

  46. 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

  47. Monitoring of CY 2010 ABM and SAROs Breakdown Region Target Receipt Percent Region VIIIABM10 SARO 1,041 Region IXABM 108 SARO714 Region XABM100 SARO756

  48. Monitoring of CY 2010 ABM and SAROs Breakdown RegionTarget Receipt Percent Region XI ABM 144 SARO 1,093 Region XIIABM93 SARO206 6029 Region XIIIABM 226 SARO1,077

  49. Thank you

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