BUDGET REPORT AND PERFORMANCE STANDARDS UPDATES

1. BUDGET REPORT AND PERFORMANCE STANDARDS UPDATES Ma. Cecilia M. Narido November 25, 2015 Electronic Financials Users’ Circle (EUC), Inc.

2. BUDGET Report Standards • Unified Accounts Code Structure • COA-DBM Joint Circular 2014-1 • (FARs 1 to 5) • National Budget Circular No. 555 • (BEDs 1 and 3)

3. Performance Standards • Performance Informed Budget • COA – DBM Joint Circular No. 2014-1 • (BAR 1) • National Budget Circular No. 555 • (BED 2)

4. NBC 555 Submission of Budget Execution Plans and Targets for 2015

6. BEDs for submission

7. BEDs for submission

8. BED No. 1: Financial Plan

9. BED No. 1: Financial Plan

10. BED No. 2: Physical Plan

11. BED No. 3: Monthly Disbursement Program

12. BED No. 3: Monthly Disbursement Program

13. BED No. 3: Monthly Disbursement Program

14. Unified Reporting System (URS) BED Nos. 1 to 3 - Accessible at: http://urs.dbm.gov.ph • Departments/Agencies/OUs should coordinate with counterpart DBM BMBs and ROs for the enrollment/registration of: • Maker • Reviewer • Approver Agencies/OUs shall also submit to DBM, URS-generated hard copies of their BEDs, duly endorsed by the Agency/OU Head or authorized representative

15. Unified Reporting System (URS) BED Nos. 1 to 3 - Accessible at: http://urs.dbm.gov.ph • Encoding Facility - located at the DBM ICTSS Training Room (3rd floor Boncodin Hall); bring their laptops and make reservations through the System Help Desk which can be reach through: • Telephone No: 490-1000 local 2300 or 2609 (8AM-5PM) Monday to Friday • Email Address: online-reporting@dbm.gov.ph

16. BED No. 4 – Prepare and submit thru email at: 1. DBM-PS at app@procurementservice.org 2. PhilGEPS at app@philgeps.gov.ph Submit one (1) printed hardcopy to the: • Budget and Management Bureau (BMB) of DBM-CO – for entities in the Central Office; and • DBM Regional Office (RO) – for ROs and operating units (OUs) of DepEd, DOH, DPWH, CHED, TESDA and SUCs

17. Timelines • Submission of BEDs based on 2015 NEP - • not later thanNOVEMBER 30, 2014 • For BED No. 3 (MDP): • December 1 to 15 – DBM consultation, consolidation, evaluation and finalization • December 16 to 20 – Agency Confirmation • December 21 to 30 - DBCC approval (maintained as the assessment MDP level(AMDP)) • January of the budget year – Notification to agency of approved MDP and posting of the same in the DBM and agency websites

18. Timelines • Submission of Revised BEDs based on 2015 • GAA, in case there are changes made by • Congress from the NEP – • not later thanJANUARY 7, 2015 • Submission of Operating Monthly Disbursement Program (OMDP) - on or before May 31, 2015

19. BUDGET AND FINANCIAL ACCOUNTABILITY REPORTS

20. Joint Circular 2014-1 DBM-COA

22. COA-DBM Joint Circular 2014-1 • Quarterly Physical Report of Operation (QPRO) – BAR No.1 • This report shall reflect the Department’s/Agency’s actual physical accomplishments as of a given quarter, in terms of the performance measures indicated in its Physical Plan (BED No. 2).

23. (BAR No. 1) Part A

24. (BAR No. 1) Part B

25. BAR No. 1 BED No. 2

26. COA-DBM Joint Circular 2014-1 • Statement of Appropriations, Allotments, Obligations, Disbursements and Balances (SAAODB) – FAR No.1 • This report shall reflect the authorized appropriations and adjustments, total allotments received including transfers adjustments, total obligations, total disbursements and the balances of unreleased appropriations, unobligated allotments, and unpaid obligations of a department/office/agency by Funding Cluster. It shall likewise be presented by: •   Fund Authorization • Major Final Output (MFO) • Program/Activity/Project (PAP) • Major Programs/Projects (identify by KRA)

27. (FAR No. 1) Part I & II

28. (FAR No. 1) Part III

29. FAR No. 1 BED No. 1

30. COA-DBM Joint Circular 2014-1 • Summary of Appropriations, Allotments, Obligations, Disbursements and Balances by Object of Expenditures (SAAODBOE) – • FAR No.1-A • This report shall be prepared by Fund Cluster and shall reflect the summary of appropriations, allotments, obligations, disbursements and balances detailed by object of expenditures consistent with the COA Revised Chart of Accounts per COA Circular No. 2013-002 dated January 30, 2013 and the Conversion from the Philippine Government Chart of Accounts to the Revised Chart of Accounts, additional accounts/revised description/title of accounts per COA Circular No. 2014-003 dated April 15, 2014

31. (FAR No. 1A) Part A

32. (FAR No. 1A) Part A, B & C

33. COA-DBM Joint Circular 2014-1 • List of Allotments and Sub-Allotments (LASA) – FAR No.1-B • This report shall reflect the allotments released by the DBM and the sub-allotments issued by the Agency Central Office (ACO)/Regional Office (RO), their corresponding numbers, date of issuance, and amounts by allotment class and by Fund Cluster. The total allotments per this report should be equal to the total allotments appearing in the SAAODB (FAR No. 1).

34. (FAR No. 1B)

35. COA-DBM Joint Circular 2014-1 • Statement of Approved Budget, Utilizations, Disbursements and Balances (SABUDB)– FAR No.2 (for Off-Budget Fund) • This report shall reflect the approved budget, utilizations, disbursements and balances of the agency authorized by law to use their income, such as OWWA/SUCs, and approved by the Board of Trustee/Regents.

36. (FAR No. 2)

37. BESF Table B.19 Off-Budget FAR No. 2

38. COA-DBM Joint Circular 2014-1 • Summary of Approved Budget, Utilizations, Disbursements and Balances by Object of Expenditures (SABUDBOE) – FAR No. 2-A (for Off-Budget Fund) • This report shall reflect the details of the approved budget, utilizations, disbursements and balances of the agency authorized by law to use their income presented by object of expenditures consistent with the COA Revised Chart of Accounts.

39. (FAR No. 2A)

40. (FAR No. 2A)

41. COA-DBM Joint Circular 2014-1 • Aging of Due and Demandable Obligations (ADDO) – FAR No.3 • This report shall be prepared by Fund Cluster and shall reflect the balance of unpaid obligations as indicated in the Obligation Request and the aging of due and demandable obligations as of year-end.

42. (FAR No. 3)

43. COA-DBM Joint Circular 2014-1 • Monthly Report of Disbursements (MRD) – • FAR No.4 • The report shall reflect the total disbursements made by department, office or agency and operating unit by Fund Cluster from the following disbursement authorities. • The report shall track the actual disbursement of the departments/agencies against their Disbursement Program. The reasons for over or under spending shall be indicated.

44. (FAR No. 4)

45. BED No. 3 FAR No. 4

46. COA-DBM Joint Circular 2014-1 • Quarterly Report of Revenue and Other Receipts (QRROR) – FAR No.5 • This shall reflect the report on actual revenue and other receipts of the agency/operating units (OUs) for the current year presented by quarter, and by specific sources consistent with the COA Revised Chart of Accounts.

47. (FAR No. 5)

48. BESF Table C.4 Revenue FAR No. 5

49. Timelines •  Within thirty (30) days after the end of each quarter • QPRO – BAR No. 1 • SAAODB –FAR No. 1 • SAAODBOE – FAR No. 1-A • LASA – FAR No. 1-B • SABUDB – FAR No. 2 • SABUDBOE – FAR No. 2-A • QRROR – FAR No. 5 •  On or before 30th day following the end of the year • ADDO – FAR No. 3 •  On or before 30th day of the following month covered by the report • MRD – FAR No. 4

50. Responsibilities • The BFARs shall be duly signed by designated officials/authorities identified under each form. • The head of each OU, office or agency shall be responsible for the timely submission of the BFARs prescribed in this Circular to the DBM offices concerned and to the COA - Audit Team Leaders and Government Accountancy Sector (GAS).