PAGBA Officials and
Participants !
one more …..
Thinking
about the
future….
Present
Situation
Exciting developments, i.e.,
UACS, OSPBS, GIFMIS
COA
DBM
Harmonized
Financial
Accountability
Reports (FARs)
(Manual Reporting)
PIU Status Report
COA-DBM Joint Circular No. 2013-1
dated March 15, 2013
Revised Guidelines on the
Submission of Quarterly
Accountability Reports on
Appropriations, Allotments,
Obligations and Disbursements
Harmonization Process
1. Identification/preparation of an inventory of the existing/
common reports
2. Design/harmonization of the reporting formats
3. Consultations with select departments/agencies in
October, 2011
4. Validation of the proposed reports with the departments/
agencies in the CO in April and May, 2012
4. Issuance of the COA-DBM Joint Circular prescribing
the use of the harmonized reports in March 2012
Specific
Reports
Harmonized
Nine (9) Reports initially covered by the
harmonization effort
DBM per NBC 507/
507A (BARs)
COA per Circular Nos. 96-006 and
2003-007
1. SAOB
1. Statement of Allotments,
Obligations and Balances
(SAOB) – BAR No.4
2. Detailed Breakdown of Obligations
3. Detailed Breakdown of Disbursements
2. Financial Report of Operations
BAR No. 2
3. Monthly Report of
Disbursements
- BAR No. 3
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
Harmonized
Financial Accountability Reports
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
Progress Diagram 2012-2013
Responsibilities
Budget Officer/
Head of Budget Unit
• Appropriations
• Allotments
• Obligations
• Unobligated
Allotments
• Unreleased
Appropriations
Chief Accountant/
Head of Acctg. Unit
• Disburseme
nts
• Unpaid
Obligations
Agency Head
• Approval of
all FARs
• Ensure the
timely
submission
Agencies
DBM and COA
Submission: not later than the 30th day
after the end of the quarter
Flow of Submission
Agency
Lower OUs
Field/District Offices
Provincial Offices
DBM
Regional Office
DBM
Central Office
Agency
Regional Office
Agency
Central Office
RO
CO
CO
ROs
RO
CO
OUs
Enjoy your stay in Manila!
Dir. Cita P. Mahinay, BTS – April 2, 2013
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