DepEd Budgeting System

DepEd’s Budget Preparation

What are the steps 1. Following the issuance of the Budget Call Circular by DBM,
in budget DepEd Central Office through the Budget Division in
preparation? collaboration with Planning and Programming Division (as
decided by DepEd ExeCom) releases the parameters for the
budget preparation to all Spending Units (SUs) and
Implementing Units (IUs).

2. Engagement of stakeholders takes place. Consultations with

Civil Society Organizations (CSOs), Local Government Units
(LGUs), other private organizations and Regional Development
Council (RDC) are conducted in line with the objective to
increase citizens’ participation in planning and budget
preparation.

3. Regional Offices also send out a Regional Budget Memorandum

to subordinate units.

4. Budget Meetings / Seminars / Workshops are held at the

Divisional level to explain the current Budget guidelines and
processes to SUs and IUs.

5. SUs and IUs then prepare their Budget estimates for Personnel
Services; Maintenance and Other Operating Expenses; and
Capital expenditures for the Budget year and the two Forward
Estimate years and submit these in hard-copy form to their
Division Office / Regional Office for review and consolidation. A
Work and Financial Plan covering the Budget year is also
prepared by each SU.

6. The consolidated Regional Budget proposal is then submitted to

DepEd Central Office for further consolidation into the DepEd
Budget proposal for submission to DBM.

How are budget Proposals are based on the result of the planning and budgeting
proposals workshop conducted earlier, and prepared in accordance with the
prepared? guidelines in the Budget Call issued by DBM, presented by
accomplishing the Budget Preparation Forms.

What are the These are the forms required by DBM to be submitted by
Budget Preparation Departments and Agencies, and are specified in the Budget Call.
Forms? There may be variations from year to year, but the forms
enumerated below are those required under the 2017 Budget Call
(refer to NBM No. 125 dated 15 January 2016). The copies of the
forms, including the instructions on how to accomplish them are
shown in Annex D of the said circular. Likewise, the specific
guidelines on PS, MOOE and CO are also shown in Annex C.

1. BP Form A - Major Final Output (MFO) Budget Matrix

 This presents the agency budgetary requirements by P/A/P
statement, reflecting the actual obligations of the immediately
preceding year (e.g. 2015), the approved budgets of the
current year’s programs (e.g. 2016), and the proposed
programs for the budget year (e.g. 2017). All P/A/Ps of the
immediately preceding year and of the current year are listed
down and identified as to whether still On-going (OG) or to be
Terminated (T). The P/A/Ps to be proposed for the budget year
are then added to the list and tagged Proposed (P) accordingly.

2. BP Form B - Agency Performance Measures

This presents the three-year presentation of the performance

measures of DepEd based on the Organizational Performance
Indicator Framework (OPIF) agreed with DBM. It details the
accomplishments, targets, and the corresponding budgetary
allocation that specifically relate to every MFO of DepEd as the
provider of the national education services.

3. BP Form C - Summary of Regional Development Councils

(RDCs) (Feedback on Agency Major On-going Projects and
Activities) Inputs and Recommendation on Agency New and
Expanded Programs and Projects.

A consolidated report shall be prepared containing the inputs

and recommendation of the RDCs on agency programs,
Activities and Projects (PAPs)

4. BP Form D – Reports of CSOs’ Inputs on Ongoing and new

Spending Project and Activities

A consolidated report from various consultations with CSOs,

private sector, and other stakeholders shall be prepared
containing the feedbacks on their assessment and evaluation of
the ongoing PAPs as well as proposed PAP. The ROs in their
summary reports shall give priority in the budget allocation, the
requested education-related priority projects of LGUs as a
result of Bottom-Up-Budgeting (BUB). DepEd shall ensure
complementation between national and LGU Projects, identify
and present them in the forms (BP Forms 201-A, 201-B, 201-
C, 201-D) for tracking and monitoring purposes.

5. BP Form 100 - Statement of Revenues (General Funds)

This form reflects all revenues collected by agencies for the

budget year which are deposited in the National Treasury.
Information generated from this form will be deposited as tax
and non-tax revenues of the agency.

6. BP Form 100-A - Statement of Revenues and Expenditures –

Special Account in the General Fund

This form reflects all revenues collected and which are

deposited in the National Treasury under the General Fund,
which are authorized by law to be used for specific purpose.

7. BP Form 100 – B - Statement of Other Receipts/Expenditures

 This form reflects all receipts which are authorized by law to be
retained/held and used for specific purposes that do accrue to
the General Fund and its corresponding expenditures.

8. BP Form 100 – C - Statement of Donations and Grants

This reflects all non-repayable transfers, in cash or in kind,

received from other levels of government, from private
individual, or institutions, foreign or domestic, including
reparations of gifts given for particular project or programs, or
for general budget support.

9. BP Form 200 – Comparison of Appropriation and Obligations

This form reflects a comparison of appropriations, (all types,

such as the appropriations under GAA, continuing
appropriations, and supplemental appropriations) and the
corresponding obligations.

10. BP Form 201 - Summary of Obligations and Proposed

Programs/Projects

This form reflects the summary of obligations and proposed

programs/projects by expenditure class. It is a summary of BP
Form 201 (A, B, C and D). It also includes the
programs/activities/projects (PAPs), or components thereof
that address specific commitment of the government, including
appropriate justification as may be necessary.

11. BP Form 201-A – Obligations for Personnel Services (PS)

12. BP Form 201-A.1 – Multi-Year Requirements for FY __ Tier 2

Proposals – Obligation for Personnel Services (PS).

13. BP Form 201-B – Obligation for Maintenance and Other

Operating Expenses (MOOE)

14. BP Form 201-B.1 – Multi-Year Requirements for FY ___ Tier 2

Proposal – Obligations for Maintenance and Other Operating
Expenses (MOOE).

15. BP Form 201-C - Obligation for Financial Expenses (FINEX)

16. BP Form 201-C.1 - Multi-Year Requirements for FY __Tier 2

Proposals - Obligation for Financial Expenses (FINEX).

17. BP Form 201-D - Obligations for Capital Outlays (CO)

18. BP Form 201-D.1 - Multi-Year Requirements for FY __ Tier 2

Proposals – Obligations for Capital Outlay (CO).

19. BP Form 201-E - Program Expenditure Plan

This form reflects the priority programs by Key Result Area

cluster and the corresponding implementation plan.
 20. BP Form 201-F – Climate Change Expenditures

DepEd shall identify and tag PAPs that relate to climate change
adaptation and mitigation.

21. BP Form 202 – Profile and Requirements of – Locally-Funded

Projects

22. BP Form 203 – Requirements of Foreign-Assisted Projects

(FAPs)

23. BP Form 203-A – Profile of On-going (FAPs)

24. BP Form 204 – Staffing Summary of Non-Permanent Positions

25. BP Form 205 – List of Retirees

26. BP Form 206 – New or Expanded Program/Project Proposal for

Locally-Funded Projects and FAPs

27. BP Form 206-A – Profile and Requirements of New LFPs

28. BP Form 206- B – Requirements of New FAPS

29. BP Form 206-B.1 – Profile of New FAPs

30. BP Form 300 – Proposed Special Provisions

31. BP Form 400 – Annual Gender and Development Plan

32. BP Form 400-A – Annual GAD Accomplishment Report

All these forms are to be submitted by the DepEd CO to DBM, with

data consolidated from the ROs and attached agencies. ROs
submission of relevant forms to CO is a consolidation of DOs
submissions and own RO requirements, DOs submission of relevant
forms to respective ROs include data from the Schools’ (both IU and
non-IU schools) SIP and AIP.

Which of these 1. BP Form 100 – Statement of Revenues (including sub-tables)

forms should be
filled up by the IU 2. BP Form 201 – Summary of Obligations and Proposed
Schools, DOs and Programs/Projects (including sub-tables)
ROs?
3. BP Form 204 – Staffing Summary of Non-Permanent Positions

4. BP Form 205 – List of Retirees

The forms shall be accomplished by the ROs, DOs, IU Schools as may

be applicable to them.
DepEd’s Budget Legislation / Authorization
What is DepEd’s role The Secretary makes a presentation of the proposed budget to
at Budget Congress and Senate
Legislation?
Officials and concerned staff attend the Budget Hearing sessions
conducted by both Houses to answer queries, questions, concerns
of Congressmen and Senators.

Planning Service and Budget Division take charge of

preparing/consolidating the documents/materials to answer
questions and address Congressmen’s and Senators’ concerns.
(Refer to the Briefing Kit for the list of documents)

DepEd’s Budget Execution / Implementation

What are the 1. Preparation of and submission of BEDs. Upon submission
activities at Budget of the NEP by the President to Congress, which per
Execution Stage? constitutional provision, should be within 30 days after
opening of every Congress (fourth Monday of July). DepEd
(all implementing units with consolidation at every level)
prepares the documents for submission to DBM, in
accordance with the guidelines issued for the purpose. The
forms are shown as Annexes to DBM Circular Letter No.
2016–9 dated 27 October 2016 including the instructions
for filling up. These are submitted on-line through the
Unified Reporting System (URS) on or before 15 of
November of each year or as may be indicated in the
Guidelines to be issued by the DBM annually. A generated
hard copy is likewise submitted after completing the
submission on line.

a. BED 1 – Financial Plan (FP) which shows the overall

financial plan of the agency for the year with quarterly
breakdown.

b. BED 2 – Physical Plan (PP) which shows the physical

targets for the year with quarterly breakdown.

c. BED 3 - Monthly Disbursement Program (MDP) which

reflects the monthly disbursement requirements by type
of disbursement. It is the basis for the issuance of the
disbursement authority (e.g., NCA, NCAA, TRA).

d. BED 4 – Annual Procurement Plan for Common Use

Supplies and Equipment (APP-CSE) which projects the
monthly procurement in terms of quantity and cash
requirement, categorized into items available and those
items not available at the Procurement Service, DBM.

The BEDs are accordingly updated upon enactment of the GAA,

to effect any modifications/changes (if any) made by both Houses
of Congress on the NEP.
 2. Receipt of Obligational Authority or Allotment. The three
forms of obligational authority are the GAARD, GARO and
SARO. (Allotment is defined in the Glossary of Terms).

How does DepEd 1. Under GAARD, upon enactment of the GAA, DBM issues the
obtain the Guidelines on the Release and Utilization of Funds. The
obligational appropriations for the programs, activities and projects (PAPs)
authority? are deemed released, except for such items that are classified
as “For Later Release” (FLR) in the Table attached to and part
of the said Guidelines. The Table is based on the BED No. 1
(FP), where the PAPs are categorized as “For Comprehensive
Release (FCR) or FLR.

Also covered by GAARD are Transferred Appropriations from

one Department to Another or within a department categorized
as FCR in the referred Table above, as a separate Annex. For
DepEd, part of Basic Education Services appropriations are
transferred to ARMM and part from RO to CO. Likewise, the
appropriations for Government Assistance to Students and
Teachers in Private Education (GASTPE)are transferred from RO
to CO.

2. On the other hand, the SARO is issued to cover the FLR items
upon submission of a Special Budget Request (SBR), as
discussed above, to DBM, including the required supporting
documents. The FLR items include the following:

a. For Centrally-Managed Items (CMls) or lump-sum

appropriations under the GAA within the Agency Specific
Budgets, supported with the list of specific OUs which shall
implement the project and amount allocated to each OU.
For DepEd, part of Basic Education Services appropriations
are transferred to DPWH and some part from RO to CO. For
example, the list for the 2015 budget is shown as Annex B
to the Guidelines on the Release of Funds for 2015 under
NBC No. 556 dated 05 January 2015.

b. For charges against multi-user Special Purpose Funds

(SPFs), such as the Miscellaneous Personnel Benefits Fund
(MPBF) which is used to fund PS deficiencies of employees
who are still in the government service such as salaries,
bonuses (including performance-based bonuses and
performance enhancement incentive), allowances,
associated premiums and other personnel benefits, if cannot
be accommodated within agency savings.

3. Covered under the GARO is the annual requirement for

Retirement and Life Insurance Premium (RLIP) of both personal
and employers’ shares.

How is the regional The regional budgets specified in the GAA are released directly to
budget of DepEd the Regional Offices. However, there are budgets pertaining to the
released? regions, which are centrally managed. There are also regionalized
activities but presented as lump-sum in the GAA because the
allocation by region could not be determined during budget
preparation period. In these cases, the sub-allotment procedure
is adopted.
 Allotment directly released to ROs for the Division Offices and
Implementing Units Schools, are also sub-allotted to them by ROs.

How does the sub- Allotments that pertain to the regional Field Offices which are not
allotment procedure directly released by DBM to the Regions are transmitted to them
operate? through the issuance of the Sub-allotment release order (Sub-ARO)
by the Budget Division of the Central Office. The Sub-ARO is based
on the guidelines approved by the Department Secretary. The
RO/DO/IU receives the Sub-ARO, which is its authority to incur
obligation or enter into contract. It is recorded in the appropriate
Registry and reported in the SAAODB. The DOs/IUs likewise receive
the Sub-ARO from the RO, recorded in the appropriate Registry and
reported in the SAAODB.

What is the first In order to properly and effectively monitor, account, and report
thing to do upon the receipt of allotment, it should be recorded in the appropriate
receipt of the registries as prescribed under the Government Accounting Manual
allotment? (GAM).

What are these 1. The Registry of Appropriations and Allotments (RAPAL)

records that should (Appendix 8 of the GAM), shall be maintained to monitor
be in place? appropriations and allotments charged thereto. It shall show
the original, supplemental and final budget for the year and all
allotments received charged against the corresponding
appropriation. The balance is extracted every time an entry is
made to prevent incurrence of overdraft in appropriations.
Separate RAPAL shall be maintained by fund cluster and by
Major Final Output (MFO)/PAP/Appropriation Act.

TABLE 1 - PROCEDURES IN RECORDING

APPROPRIATIONS AND ALLOTMENTS

Area of
Responsibility Activity
Designated Staff 1. Receives the GAA and the allotment
release documents from the DBM.
Records the same in the logbook and
forwards these documents to the
Budget Staff for recording in the
RAPAL and RAOD.

Budget Staff 2. Records the appropriations and

allotments in the appropriate columns
of the RAPAL and the RAOD. Forwards
a copy of the allotment release
documents to the Accounting Unit for
reference.

Note:

The amount of allotment should not

exceed the authorized appropriations
in the GAA. If the allotment exceeds
the appropriation, appropriate actions
should be taken.
 2. The other record is the Registry of Allotments, Obligations and
Disbursements (RAOD) which is maintained by the Budget Unit
to record allotments, obligations and disbursements. It shows
the allotments received for the year, obligations incurred
against the corresponding allotment and the actual
disbursements made. The balance is extracted every time an
entry is made to prevent incurrence of obligations in excess of
allotment and overdraft in disbursements against obligations
incurred. The RAOD is maintained by appropriation act, fund
cluster, MFO/PAP and allotment class.

a. Registry of Allotments, Obligations and Disbursements –

Personnel Services (RAOD-PS) is used to record the
allotments received, obligations incurred and
disbursements classified under PS.

b. Registry of Allotments, Obligations and Disbursements –

Maintenance and Other Operating Expenses (RAOD-MOOE)
is used to record the allotments received, obligations
incurred and disbursements classified under MOOE.

c. Registry of Allotments, Obligations and Disbursements –

Financial Expenses (RAOD-FE) is used to record the
allotments received, obligations incurred and
disbursements classified under Financial Expenses.

d. Registry of Allotments, Obligations and Disbursements –

Capital Outlays (RAOD-CO) is used to record the allotments
received, obligations incurred and disbursements classified
under CO.

Incurrence of With the receipt of the obligational authority or allotment, and after
Obligation entering the allotment in the RAPAL, incurrence of obligation or
entering into contract can now be done.

What are the procedures for the incurrence of obligation?

The following are the steps:

1. Preparation and issuance of Obligation Request and Status

(ORS) (see Appendix 11 of GAM) by the Requesting/Originating
Office supported by valid claim documents like payrolls,
disbursement vouchers, purchase/job orders, itinerary of travel,
etc.

2. Certification/Signature of the Head of the

Requesting/Originating Office or his authorized representative
in the Section A of the ORS as to the necessity and legality of
charges to the budget under his supervision and the validity,
propriety and legality of supporting documents.

3. Certification/Signature by the Head of the Budget

Unit/Designated Budget Officer in Section B of ORS as to the
 availability of allotment. The signature implies that funds are
obligated.

4. Any adjustments in the ORS, must be covered by a

corresponding Notice of Obligation Request Status Adjustment
(NORSA) prepared by Accounting Division.

5. A subsidiary record to monitor a particular obligation shall be

maintained by the Budget Unit in Section C of the ORS. It shall
contain the original amount of obligation, payable (goods
delivered and services rendered) and the actual amount paid
after the processing of the claim.

Receipt of As mentioned in the Section Overview above, the four (4) types of
Disbursement Disbursement Authority are NCA, NCAA, CDC and TRA. CDC is not
Authority applicable to DepEd while NCAA pertains to loan proceeds under
foreign-assisted projects. Upon receipt of the NCA and TRA,
disbursement follows.

How is the NCA It is released monthly or quarterly or semi-annually or annually

released? (relative to the nature of the budget source), taking into account
the actual availability of cash in the National Treasury. The initial
release covers the total requirement for the month or the quarter
or for the semester, as the case may be. Succeeding releases take
into account the performance of the agency in terms of
disbursements.

Notice of Cash The NCA shall be the authority of an agency to pay operating
Allocation expenses, purchases of supplies and materials, acquisition of PPE,
accounts payable, and other authorized disbursements through the
issuance of MDS checks, ADA or other modes of disbursements.

1. No MDS check/ADA shall be issued without the covering NCA.

Hence, the total MDS checks/ADA issued shall not exceed the
total NCA received. To maximize the available NCAs of the
agency, the Common Fund System policy shall be adopted
whereby cash allocation balances of agencies under the Regular
MDS Account may be used to cover payment of current year’s
accounts payable i.e., goods and services which have been
delivered and accepted during the year charged against
appropriations of prior year/s, after satisfying their regular
operating requirements as reflected in their Monthly
Disbursement Program.

2. NCA issued and credited to the Special MDS Accounts of

agencies for payment of retirement gratuity/terminal leave
benefits as well as prior years’ accounts payable shall be valid
within the period prescribed under existing rules and
regulations. The Accounting Division/Unit shall monitor the NCA
through the maintenance of the Registry of Allotments and
Notice of Cash Allocation (RANCA) (see Appendix 30 of GAM).
 3. NCA issued and credited to the Special MDS Accounts for Trust
to cover payments of authorized claims shall be valid within the
period prescribed under existing regulations.

4. For NCA issued for foreign assisted projects such as grants from
foreign country with a separate Current Account maintained by
the spending agency with Government Servicing Banks of the
Philippines (GSBPs), checks shall be issued only for specific
purpose until full implementation of the project, subject to
pertinent DBM issuances prescribing the validity of the NCA or
NCAA (relative to the funding institution requirements).

How is the Receipt The CO/ROs/IUs shall record in the RANCA all NCAs received and
of NCA Recorded? the amount disbursed to control and monitor unfunded allotments
and the balance of disbursement authorities.

TABLE 2 - PROCEDURES FOR RECORDING OF RECEIPT AND

UTILIZATION OF NCA

Area of
Responsibility Activity
CO/RO/OU
Accounting Division/Unit
Designated Staff Receives copy of the GAARD, SARO, and GARO, and posts
the allotment in the ‘Allotment Received’ column of the
RANCA.
Receiving/ Releasing Receives copy of NCA from DBM/Agency’s Central Office
Staff and records in the logbook. Forwards NCA to the
Designated Staff for recording in the RANCA.
Designated Personnel Records the receipt of NCA in the RANCA.
Designated Personnel Records the amount disbursed/utilized in the RANCA based
on processed DVs/Payroll.
Designated Personnel Indicates the balance of the Unutilized NCA and Unfunded
Allotment.

How is the NCA The NCA is released directly to the RO, DO or IUs depending on the
covering sub-AROs instructions of the department or agency CO.
released?

Budget Monitoring The budget shall be monitored by the Budget Units of DepEd
and Reporting (CO/RO/DO) through the maintenance of RAPAL and RAOD as
discussed above.

What other 1. Registry of Revenue and Other Receipts (The Registry of

registries are Revenue and Other Receipts) (Appendix 7) shall be maintained
required to be to monitor the revenue and other receipts estimated/budgeted,
maintained and
collected and remitted/deposited.
what are the
procedures?
2. Registry of Budget, Utilization and Disbursements (The Registry
of Budget, Utilization and Disbursements) (RBUD) shall be used
to record the approved special budget and the corresponding
utilizations and disbursements charged to Revolving Funds and
Trust Receipts/Custodial Funds. It shall be maintained by
legal/authority, fund cluster, MFO/PAP and budget classification.

a. Registry of Budget, Utilization and Disbursements –

Personnel Services (RBUD-PS) shall be used to record the
budget utilizations and disbursements classified under PS.
 b. Registry of Budget, Utilization and Disbursements –
Maintenance and Other Operating Expenses (RBUD-MOOE)
shall be used to record the budget utilizations and
disbursements classified under MOOE.

c. Registry of Budget, Utilization and Disbursements –

Financial Expenses (RBUD-FE) shall be used to record the
budget utilizations and disbursements classified under FE.

d. Registry of Budget, Utilization and Disbursements – Capital

Outlays (RBUD-CO) shall be used to record the budget
utilizations and disbursements classified under CO.

Table 3 - Procedures in Recording and Monitoring Budget, Utilizations and

Disbursements charged to Revolving Funds and Trust Receipts/Custodial Funds

Area of
Responsibility Activity
1. Budget Unit Receives the approved budget (AB) from the concerned
Designated Staff entity official. Records the same in the logbook and
forwards the AB to the Budget Staff for recording in the
appropriate RBUD.

2. Budget Staff Records the AB in the budget columns of the RBUD and
forwards copies of the budget documents to the
Accounting Unit for reference.

What happens when Adjustment of obligation incurred after the processing of the claim
there is an by the Accounting Unit shall be made through the use of Notice of
adjustment of Obligation Request and Status Adjustment (NORSA) (see Appendix
obligation? 12 of GAM). The adjustment shall be effected thru a positive entry
(if additional obligation is necessary) or a negative entry (for
reduction) in the ‘Obligation’ column of the ORS and RAOD.
What is the NORSA? Notice of Obligation Request and Status Adjustment is prepared by
the Accounting Unit after the processing of the claim which shall be
used in adjusting the original amount obligated to the actual
obligations incurred in the RAOD. The following transactions shall
need adjustments of obligations:

1. Refund of cash advance granted during the year;

2. Over/Underpayment of expenses during the year; and
3. Disallowances/Charges which have become final and
executory.

Certified copies of official receipts for the overpayments/refunds,

copies of bills for overpayments of expenses and notice that the
disallowances are final and executory shall be attached to the
NORSA and shall be forwarded by the Accounting Unit to the Budget
Unit to take up the adjustments of obligation in the RAOD.

What is the procedure for realignment?

For change in object of expenditure, implementing or operating unit and
project modifications (items a to c above), the approving authority is the
Agency Head and the procedure is as follows:

1. Realignment Advice Form (RAF) shall be filled up by the requesting

unit indicating the change requested;
2. Head of the Budget Division recommends and signs the Form;
3. Agency Head approves and signs the Form;
4. Budget Division registers the change in the appropriate RAO;
5. Accounting includes in the SAAODB report as adjustment; and
6. Planning Division reflects in the Physical Report of Operation.

For change from one allotment class to another, the approving authority is
DBM:

1. the department/agency submits request to DBM indicating what is

to be realigned, properly supported with the required documents;
and
2. DBM evaluates and approves if request merits approval, then issues
the necessary document authorizing the realignment.
 What are the required supporting documents
for ‘Request for Realignment’?
1. Work and financial plan;
2. Justification of request;
3. Certification of savings by the department/agency Accountant if
source of realignment is savings;
4. Certification of department/agency head of priorities for realignment
of program and projects; and
5. Confirmation of concerned representatives for realignment or
relocation of infrastructure and other capital outlays.

DepEd’s Budget Accountability

Reports and Forms The BFARs required to be submitted by DepEd to DBM and COA in
compliance to COA-DBM Joint Circular No. 2014-1, dated July 2,
2014 are the following:

1. Quarterly Physical Report of Operation (QPRO) – Budget

Accountability Report (BAR) No. 1 (Vol. II, Appendix 16 of
the GAM). This report shall reflect the
Department’s/Agency’s actual physical accomplishments at
a given quarter, in terms of the performance measures
indicated in its Physical Plan (BED No. 2)

2. Statement of Appropriations, Allotments, Obligations,

Disbursements and Balances (SAAODB) – Financial
Accountability Report (FAR) No. 1 (Vol. II, Appendix 17 of
the GAM). 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 fund cluster. It
shall be presented by:

a. Fund Authorization;
b. Major Final Output (MFO);
c. Program/Activity/Project (PAP); and
d. Major Programs/Projects - Identify by KRA

3. Summary of Appropriations, Allotments, Obligations,

Disbursements and Balances by Object of Expenditures
(SAAODBOE) – FAR No. 1.A (see Appendix 18 of GAM).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 30 January
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 15 April 2014.
 4. List of Allotments and Sub-Allotments (LASA) – FAR No. 1.B
(see Appendix 19 of GAM). This report shall reflect the
allotments released by the DBM and the sub-allotments
issued by the Agency Central Office/Regional Office, 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)

5. Statement of Approved Budget, Utilizations, Disbursements

and Balances (SABUDB) – FAR No. 2 (for Off-Budget Fund)
(see Appendix 20 of GAM). This report shall reflect the
approved budget, the 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.

6. Summary of Approved Budget, Utilizations, Disbursements

and Balances by Object of Expenditures (SABUDBOE) – FAR
No. 2.A (for Off-Budget Fund) (see Appendix 21 of GAM).
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.

7. Aging of Due and Demandable Obligations (ADDO) – FAR No.

3 (see Appendix 22 of GAM). This report shall be prepared
by Fund Cluster and shall reflect the balance of unpaid
obligations as indicated in the Obligation Request and Status
(ORS) and the ADDOs as at year-end.

8. Monthly Report of Disbursements (MRD) – FAR No. 4 (see

Appendix 23 of GAM). The report shall reflect the total
disbursements made by department, office or agency and
operating unit by fund cluster from the following
disbursement authorities:

a. Notice of Cash Allocation (NCA);

b. NCA for Working Fund issued to BTr as an advance
funding from loan/grant proceeds in favor of an
agency;
c. Tax Remittance Advice issued;
d. Cash Disbursement Ceiling (CDC) issued by departments
with foreign-based agencies or units;
e. Non-Cash Availment Authority; and
f. Others, e.g. Customs, Duties and Taxes (CDT), BTr
Documentary Stamps.

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.

9. Quarterly Report of Revenue and Other Receipts (QRROR)–

FAR No. 5 (see Appendix 24 of GAM). This report shall
reflect the 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

Submission of All departments/agencies shall observe the following timelines in

Budget and Financial submitting the required BFARs to COA-GAS and DBM:
Accountability
Reports 1. Within thirty (30) days after the end of each quarter

a. QPRO – BAR No. 1

b. SAAODB – FAR No. 1
c. SAAODBOE – FAR No. 1.A
d. List of Allotments/Sub-Allotments - FAR No. 1.B
e. SABUDB – FAR No. 2
f. SABUDBOE – FAR No. 2.A
g. QRROR – FAR No. 5

2. On or before 30th day following the end of the year ADDO – FAR
No. 3

3. On or before 30th day of the following month covered by the

report MRD – FAR No. 4

4. On or before February 14 of the following calendar year –

Consolidated Statement of Allotments, Obligations, and
Balances per Summary of Appropriations under Fund Cluster,
GAA, GARO, and SARO

What is the The Instructions on how to accomplish the forms are indicated in
procedure in the the COA- DBM Joint Circular No. 2014-1 as mentioned above and so
preparation and with the following procedure:
submission of these
reports? 1. The field offices (Schools Implementing Units and DOs) shall
prepare and submit the reports directly to their COA Audit Team
Leader and DBM RO concerned. The DO shall prepare
consolidated report of the division and submit it to RO. They
shall furnish the respective ROs and CO copies of the reports
within 5 days after the end of each quarter for consolidation
purposes;

2. The Agency RO (ARO) shall prepare consolidated report covering

the report of the Region and its lower operating units and submit
to ACO and COA-GAS within 10 days after the end of each
quarter; and

3. The ACO shall prepare an overall consolidated report and submit

to the CO of DBM and COA-GAS within 30 days after end of each
quarter.

Agency Performance Performance review should be a concern of DepEd as it is of DBM.

Review For DepEd, to know where it stands, and basically identify necessary
measures to improve performance if need be. For DBM, to aid in its
decision for recommending budget levels and succeeding fund
releases. Performance review is conducted by DBM during budget
preparation time when it reviews the budget proposals submitted by
DepEd. The review covers DepEd performance for the past year and
current year, and the result of said review has a bearing on the
 recommended budget level for the incoming year. On the other
hand, the review conducted at midyear determines succeeding fund
releases or withdrawal of already released funds, depending on the
results of its evaluation.

The Performance Based Bonus (PIB) to government personnel is

also based on the result of the performance review.

Other Performance The Full-time Delivery Unit (FDU) is required to submit a flash
Monitoring Report performance monitoring report which is derived from the Budget
Required by DBM and Financial Accountability Reports (BFARs). It summarizes the
agencies’ monthly cumulative absorptive capacity, i.e. obligation
and disbursement rates, by appropriation source and allotment class
only, without accomplishing at length the information by Major Final
Output (MFO), Program/Activity/Project (P/A/P) and by object of
expenditure. Said report shall be accompanied by a supporting
document citing the reasons for the underperformance, if any, as
well as action plan outlining the necessary delivery and execution
strategies to address the reasons of the underperformance.
Submission of the report shall be made to DBM every tenth day of
the following month, copy furnished the NEDA and the Office of the
Cabinet Secretary (see DBM Circular 2015-9 – Submission of
Summary Performance Monitoring Report).