Transcript Slide 1

Dir. Marietta M. Lorenzo
Government Accountancy Sector
OUTLINE
OUTLINE
LEGAL BASIS
Mandate pursuant to the 1987 Philippine
Constitution:
Section 2 (1), Article IX-D
The Commission on Audit shall keep the
general accounts of the Government and
preserve the vouchers and other
supporting documents relative to such
account.
I. KEEPING THE GENERAL ACCOUNTS (KGA)
OF THE GOVERNMENT
CONTEMPORARY INTERPRETATION

Takes into account challenges in the
accounting profession which requires due
regard for international principles and
standards of accounting;

Makes full use of advances in technology
through computerized accounting and
budget systems and shared data base to
facilitate preparation of financial reports;
KEEPING THE GENERAL ACCOUNTS (KGA)
OF THE GOVERNMENT
CONTEMPORARY INTERPRETATION

Mindful of the constitutional mandate and
the spirit of the law which vest in COA the
authority and responsibility to account for
government appropriations and expenditures
and to present a consolidated financial
report;
KEEPING OF THE GENERAL ACCOUNTS
FRAMEWORK
ABM/SARO/NCA
DBM
FS/FR/TB/SAOB
KGA
COA
NGAs
KEEPING OF THE GENERAL ACCOUNTS
EXPANDED FRAMEWORK
ABM/SARO/ NCA
DOF-BTr
DBM
FS/FR/TB/SAOB
AGDB
COA
NGAs
AGDB
COA KGA OVERVIEW
GAA &
Sp. Laws
RAPAL
LEGEND:
DBM – Department of
Budget and Management
NGAs – National
Government Agencies
FR – Financial Report
FS- Financial Statements
GJ – General Journal
GL – General Ledger
JAA – Journal of
Appropriations and
Allotments
JEV – Journal Entry
Voucher
RAPAL – Registry of
Appropriations and
Allotments
RASPF – Registry of
Appropriations for
Special Purpose Funds
SAOB
SBUB
RASPF
SAA
ABM/
SARO
SASPF
JEV
JEV
GJ
JAA
GL
SAAB
(DBM)
SAOB
(NGAs)
SAAOB
ROI
TB
FR/FS
ROI – Report of Income
SAA – Summary of Appropriations
and Allotments
SAAB - Statement of Appropriations,
Allotments and Balances
SASPF – Summary of
Appropriations for Special
Purpose Funds
SAOB – Statement of Allotments,
Obligations and Balances
SAAOB – Statement of
Appropriations, Allotments,
Obligations and Balances
SBUB – Statement of Budget
Utilization and Balances
TB – Trial Balance
II.a Joint Circular: COA,DBM and DOF
1.0 Rationale
The Commission on Audit (COA) is
mandated under Section 2 (1), Article IX
(D) of the 1987 Philippine Constitution “to
keep the general accounts of the
Government”. This constitutional mandate
vests
in
COA
the
authority
and
responsibility to account for total
appropriations and expenditures.
It is
imperative for COA to monitor, account and
verify the overall budget of the national
government.
Joint Circular: COA,DBM and DOF
1.0 Rationale
The full use of advances in technology
through computerized systems and shared
databases will facilitate the timely
preparation of a consolidated financial
report for the national government showing
how the budget was allocated, released and
utilized.
Joint Circular: COA,DBM and DOF
2.0 General Guidelines
2.1 Budgetary information/transactions
shall be recorded in appropriate
registries.
2.1.1 The Registry of Appropriations,
Allotments and Balances (RAAB) (Annex
A) shall be maintained by the Department
of Budget and Management (DBM) to
control and monitor appropriations and
allotments.
Joint Circular: COA,DBM and DOF
2.1.2 The Registry of Allotments and
Obligations (RAO) shall continue to be
maintained by the national government
agencies (NGAs) to control and monitor
allotments and obligations. For agencies
authorized to use income, the Registry of
Budget and Utilization (RBU) shall also be
maintained.
Joint Circular: COA,DBM and DOF
2.2 Budgetary reports shall be generated
from the different registries as follows:
2.2.1 The Statement of Appropriations,
Allotments and Balances (SAAB – Annex
D) by department/agency from the
RAAB;
2.2.2 The Statement of Allotments,
Obligations and Balances (SAOB -Annex
E) from the RAOs;
Joint Circular: COA,DBM and DOF
2.2.3 The Statement of Budget,
Utilization and Balances (SBUB –
Annex F) from the RBU; and
2.2.4 The Statement of Appropriations,
Allotments, Obligations and Balances
(SAAOB -Annex G) from the RAPAL and
RASPF combined with data from the
SAOB.
Joint Circular: COA,DBM and DOF
2.3 Books of accounts shall be kept by COA
to record the appropriations, allotments
and balances reflected in the RAPAL
and RASPF. Data on actual income,
obligations and related accounts shall
also be recorded in the COA books
based on financial reports from the
agencies.
Joint Circular: COA,DBM and DOF
3.0 Specific Responsibilities
3.1 The DBM shall:
3.1.1 Transmit to GAS, COA, complete
and timely budget documents and
reports as bases for recording in the
books of accounts.
a. Copies of GAA and other special
appropriation laws;
Joint Circular: COA,DBM and DOF
b. Copies of ABMs, SAROs and other
documents related to augmentation/
transfer/realignment of appropriations/allotments together with the
Transmittal List (Annex H) issued by
DBM central and regional offices
immediately upon issuance to the
agencies but not beyond ten days from
end of the month;
Joint Circular: COA,DBM and DOF
3.1.2 Maintain RAAB by department/
agency/region;
3.1.3 Prepare Statement of
Appropriations, Allotments and
Balances (SAAB) showing data
by department/agency/region
and submit to DBM Central
Office for consolidation;
Joint Circular: COA,DBM and DOF
3.1.4 Consolidate the central and regional
offices SAAB and submit a
Consolidated Statement of
Appropriations, Allotments and
Balances (CSAAB – Annex I) by
department/agency to GAS, COA
within 30 days after each quarter
for reconciliation;
3.1.5 Effect appropriate adjustments based
on the result of reconciliation of
budget data with GAS, COA;
Joint Circular: COA,DBM and DOF
3.1.6 Provide GAS, COA, access to the DBM
e-Budget system to facilitate the
monitoring and recording of budget/
appropriations and allotments; and
3.1.7 Ensure compliance with the cut-off
date for the issuance of SAROs at
yearend.
Joint Circular: COA,DBM and DOF
3.2 Bureau of the Treasury (BTr) shall:
3.2.1 Prepare and submit to GAS, COA on or
before February 14 of the ensuing
year the following reports:
a. Report of Current Year’s Receipts
from Borrowings (Annex J);
b. Analysis of Loans Payable –
Foreign (Annex K-1), Analysis of
Loans Payable – Domestic
(Annex K-2), and Analysis of Bonds
Joint Circular: COA,DBM and DOF
Payable – Foreign (Annex K-3) and
Analysis of Bonds Payable –Domestic
(Annex K-4); and
c. Report of Income (National
Government and Regular Agency
Books)
Joint Circular: COA,DBM and DOF
3.3 National Government Agencies (NGAs):
3.3.1 The budget Unit shall:
a. Continue to maintain the RAO
and the RBU by allotment
class and by program, activity
and project;
b. Provide the Chief Accountant
access to the RAO/RBU any time
for certification as to availability
Joint Circular: COA,DBM and DOF
of fund and correctness of SAOB,
Statement of Budget, Utilization and
Balances (SBUB), and other related
reports.
c. Prepare the following quarterly reports:
1. Statement of Allotments, Obligations
and Balances;
2. Detailed Statement of Obligations,
Disbursements and Balances (Annex L);
Joint Circular: COA,DBM and DOF
3. List of Allotment Releases, by ABM
and SAROs (Annex M); and
4. List of Not Yet Due and Demandable
Obligations, Current Year and Prior
Years (Annex N).
Joint Circular: COA,DBM and DOF
d. For agencies authorized to use income,
prepare the following additional
quarterly reports:
1. Statement of Budget, Utilization
and Balances; and ;
2. Detailed Statement of Utilization,
Disbursements and Balances
(Annex O);
Joint Circular: COA,DBM and DOF
e. Submit the above financial reports in
accordance with the following reporting
deadlines, copy furnished the auditor:
Office/Unit
Consolidated by
Quarterly
Year-end
Operating Units
with books of
accounts
Regional Office
10 days after
each quarter
January 10 of each
year
DepEd Operating
Units with books of
accounts
Division Office
10 days after
each quarter
January 10 of each
year
DepEd Division
Offices
Regional Office
15 days after
each quarter
January 20 of each
year
Regional Offices
Central Offices
20 days after
each quarter
January 30 of each
year
Central Offices
GAS, COA
30 days after
each quarter
February 14 of each
year
Joint Circular: COA,DBM and DOF
3.3.2 The Accounting Unit shall:
a. Submit separate Report of Income
for NG and RA books on a
quarterly basis; and
b. Sign the SAOB, DSODB, SBUB, DSUDB
jointly prepared with the Budget Unit.
Joint Circular: COA,DBM and DOF
3.4 COA – GAS shall:
3.4.1 Record in the RAPAL and RASPF
(a) budget/appropriations and
(b) allotment releases to agencies,
based on GAA, Special Laws, ABMs
and SAROs;
3.4.2 Record in the books of accounts
(a) budget/appropriations,
(b) allotment releases to agencies, and
(c) unallotted appropriations
Joint Circular: COA,DBM and DOF
(d) expenditures/obligations incurred,
and (e) unexpended allotments
based on SAOB;
(f) income not authorized for use based
on the Report of Income of NGAs;
and
(g) prior years’ adjustments affecting
the surplus of the government;
Joint Circular: COA,DBM and DOF
3.4.3 Coordinate and reconcile pertinent
data on appropriations and allotments
with the DBM based on SAAB;
3.4.4 Analyze and reconcile allotments with
agencies based on SAOB and
coordinate discrepancies noted;
Joint Circular: COA,DBM and DOF
3.4.5 Prepare a report on the results of
the review of budget documents and
control of budget/appropriations;
3.4.6 Prepare the trial balances and financial
statements based on the COA books
maintained, and Statement of
Appropriations, Allotments, Obligations
and Balances.
Joint Circular: COA,DBM and DOF
3.5 COA Auditing Unit shall:
3.5.1 Verify the completeness of the
budgetary documents recorded in
the RAOs, coordinate with GAS,
COA for discrepancies noted and
inform the agency accordingly;
and
Joint Circular: COA,DBM and DOF
3.5.2 Verify the correctness and
completeness of entries in the
RAOs and data shown in the
SAOB/SBUB and DSODB/
DSUDB submitted by NGAs to
GAS, COA.
Joint Circular: COA,DBM and DOF
4.0 Repealing Clause
All circulars, memoranda and other
issuances or parts thereof which are
inconsistent with the provisions of this
Circular are hereby repealed/modified
accordingly.
Joint Circular: COA,DBM and DOF
5.0 Effectivity
This Circular shall take effect January
1, 2011.
FLORENCIO B. ABAD
Secretary
Department of Budget and Management
CESAR V. PURISIMA
Secretary
Department of Finance
Reynaldo A. Villar
Chairman
Commission on Audit
Subject: Guidelines on the
Enhancement of Some
Policies on the New
Government Accounting
System (NGAS)
1.0 Purpose:
The constitutional mandate to
promulgate accounting rules and
regulation vests in COA authority
to prescribe accounting policies
and guidelines in the recording of
government financial
transactions and submission of
financial statements and reports.
1.0 Purpose:
In the implementation of NGAS
by national government agencies
(NGAs) starting January 1, 2002,
some accounting issues and
concerns were raised by
accountants and budget officers.
In view thereof, this Circular is
issued to enhance some NGAS
policies and procedures.
COA Circular
2.0 General Guidelines
2.1 The “Statement of Income and
Expenses” shall be modified and
renamed “Statement of Subsidy/
Income and Expenses” (Annex A).
COA Circular
2.2 The account “Subsidy Income
from National Government”
(Account 651) shall be renamed
“Subsidy from National
Government” and appropriate
disclosure shall be included in
the Notes to Financial
Statements (FS) to show its
analysis/breakdown.
COA Circular
2.3 The lapsed Notice of Cash
Allocation (NCA) shall be
recorded in the General Journal
thru the Journal Entry Voucher.
Lapsed NCA – Regular & AP
Accounts
Dr. Cr.
Subsidy from Nat’l. Govt. xx
Cash – Nat’l Treas., MDS
xx
NCA for Trust Liabilities
Due from Nat’l. Treas.
xx
Cash – Nat’l Treas., MDS
xx
COA Circular
2.4 The restoration of the amount of
cash equivalent to the total
unreleased MDS checks at
yearend required in Section 2.3 of
COA Government Accounting and
FMIS Circular Letter No. 2002-001
dated December 16, 2002 shall be
discontinued. The amount shall
instead be disclosed in the Notes
to Financial Statements.
COA Circular
2.5 Transactions shall be accounted
by fund and separate financial
statements and reports shall be
submitted; and
COA Circular
2.6 The use of the Registry of
Dormant Accounts (RDA) shall be
discontinued. The amount of
dormant accounts shall be
restored in the books of accounts
and disclosed in the Notes to FS.
COA Circular
2.7 The transfer of assets acquired
in prior years shall be recorded
using the Government Equity
account.
HARMONIZAT ION ST RAT EGY/PLAN
S tep 1
PPSAS AND
P OLI C I E S
S tep 2
GA S M anual
S tep 3
E x p o s ur e &
Finaliz atio n
TIMING:
March - August 2010
ACTIVITIES:
1. Capability Building and
IPSAS Awareness Training
2. Evaluation/Study of IPSASs
May 2010 - September 2010
1. Preparation of
GAS Manual for NGAs
1. Conduct of focus
discussion
2. Initial Review and Editing
2. Evaluation of gathered
comments, integration
in the draft PPSAS and GAS
Manual and finalization
3. Preparation and Initial Review
of PPSAS covering 19 IPSASs
S tep 4
A p p r o val
TIMING:
February 2011 to March 2011
October 2010 - January 2011
S tep 5
P r inting /
D is s eminatio n
March to April 2011
ACTIVITIES:
1. Review of the PPSAS
and GAS Manual by the
PSAS Board
1. Printing of the approved
circular covering the PPSAS
and GAS Manual
2. Approval of the PPSAS
and GAS Manual by the
Commission Proper
2. Publication of the circular,
PPSAS and GAS Manual in
the COA Website
3. Publication of the Circular in
official gazette
group
S tep 6
TRA IN IN G
April to December 2011
1. Training for Trainors
2. Training for Users and
Other Stakeholders
Recommended for Implementation in CY 2012
IPSAS Topics
1. IPSAS 1 – Presentation of FS
2. IPSAS 2 – Cash Flow Statements
3. IPSAS 3 – Accounting Policies, Changes in
Accounting Estimates and Errors
4. IPSAS 4 – The Effects of Changes in FOREX
Rates
5. IPSAS 5 – Borrowing Costs
6. IPSAS 9 - Revenue from Exchange
Transactions
IPSAS Topics
IPSAS
12 – Inventories
3.7.PPSAS
(cont.)
8. IPSAS 13 – Leases
9. IPSAS 14 – Events after the Reporting Date
10. IPSAS 16 – Investment Property
11. IPSAS 17 – Property, Plant and Equipment
12. IPSAS 20 – Related Party Disclosures
13. IPSAS 23 – Revenue from Non-Exchange
Transactions (Taxes and
Transfers)
IPSAS Topics
14. IPSAS 24 – Presentation of Budget
Information in Financial
Statements
15. IPSAS 27 – Agriculture
16. IPSAS 31 – Intangible Assets
Compliance of NGAS/PGAS
with the IPSAS
SUMMARY
Status
Number of
IPSASs
1. Compliant
2
2. Substantially Compliant
4
3. Partially Compliant
6
4. For Compliance
15
5. Not Applicable
3
Total
30
IV.A Accounting Issues/Concerns and Results of
Review of CY 2009 Financial Statements and
Reports
ISSUES/CONCERNS
RESOLUTION
I. Financial Statements
1. Lack of signature
1.Comply with the
on the “Certified
requirement of
Correct” portion of
Section 71 of
the Pre and Post
the NGAS
Closing Trial
Manual for the
Balances.
NGAs.
Accounting Issues/Concerns and Results of Review
of CY 2009 Financial Statements and Reports
II.Quarterly Reports on Cumulative
Allotments,Obligations and Balances
1. Consolidate at
1.Consolidation of
the regional level
Quarterly Reports on
Cumulative Allotments, the required
quarterly reports
Obligations and
Balances (Annex A) and (ROs,DOs & IUs) to
Detailed Statement of facilitate submission
Cumulative Expenditures/ to GAS within the
prescribed deadline.
.
Accounting Issues/Concerns and Results of Review
of CY 2009 Financial Statements and Reports
Obligations Incurred,
Obligations Liquidated/
Disbursements and
Unliquidated Obligations
(Annex B), by Province/
by City.
Accounting Issues/Concerns and Results of Review
of CY 2009 Financial Statements and Reports
2. Use of quarterly
report format not in
accordance with in
COA Circular No.
96-006 dated May
2, 1996
2. Strictly follow
the report format
prescribed in COA
Circular No.96006.
Accounting Issues/Concerns and Results of Review of
CY 2009 Financial Statements and Reports
3.Non-submission of
Quarterly List of
ABMs and SAROs
3.Submit the List of
ABMs and SAROs
received thirty days
after the end of
every quarter.
IV.B Analysis and Review of CY 2009
Financial Statements
RESOLUTIONS
ISSUES/CONCERNS
1.For ROs and OUs1.Huge Balances of
ensure that
Cash in Bank
remittances of salary
Local Currency
Accounts (all funds) deductions per RPSU
payrolls
are within the
Current Account
P4,280,751,560.57 prescribed period for
timely disbursement.
Savings Account
P6,614,240.55
Analysis and Review of CY 2009 Financial
Statements
Note: Per DepED Notes FS, 85.37% or
P3,654,275,632.55 pertains to salary
deductions for remittance to cover
RPSU payrolls for December 2009.
Analysis and Review of CY 2009
Financial Statements
Breakdown of Cash, LCCA
REGION
2009
I
P168,844,774.68
II
184,414,385.46
III
235,912,433.67
IV-A
65,875,326.96
IV-B
40,361,331.76
V
169,201,784.16
VI
408,217,785.53
VII
388,457,509.84
VIII
509,122,519.30
IX
P376,081,623.89
X
237,018,581.85
Analysis and Review of CY 2009
Financial Statements
REGION
2009
XI
43,385,101.01
XII
268,876,340.68
XIII
126,966,196.67
NCR
23,297,687.23
CAR
408,242,249.86
R.O Desks
149,980,561.16
OSEC, Bureaus & Cntrs.
FAPs
Attached Agencies
Total
96,316,118.74
376,328,308.74
3,850,939.38
P4,280,751,560.57
Analysis and Review of CY 2009
Financial Statements
2.Huge Balances of
Outstanding Cash
Advances
2. For heads of
DepED - Closely
supervise accountable
officers and ensure
Payroll Fund
that their cash
P1,291,286,563.32 advances are
liquidated within the
Due from Officers prescribed period
and Employeesand previous cash
P76,765,695.28
advances are
Analysis and Review of CY 2009
Financial Statements
Advances to Officers
and EmployeesP1,537,683,900.04
liquidated before new
cash advances are
granted. At yearend
all cash advances must
be fully liquidated
Analysis and Review of CY 2009
Financial Statements
Breakdown of Outstanding Cash Advances
Region
Payroll Fund
Due from
Officers and
Employees
Advances to
Officers and
Employees
TOTAL
I
P7,657,375.23
P1,179,937.05
P30,161,873.12
P38,999,185.40
II
1,640,255.11
47,082,518.85
23,378,622.22
72,101,396.18
III
100,413,777.24
717,695.95
41,675,675.62
142,807,148.80
IV-A
5,895,229.75
-
138,099,990.80
143,995,220.60
IV-B
3,783,219.80
-
38,911,686.63
42,694,906.43
V
36,037,489.54
-
46,530,614.99
825,681,104.53
VI
670,515,696.61
415,760,116.84
1,099,832,273
VII
94,955,913.38
28,574,443.11
123,530,356.50
13,556,460.01
-
Analysis and Review of CY 2009
Financial Statements
Region
Payroll Fund
Due from
Officers and
Employees
Advances to
Officers and
Employees
TOTAL
VIII
P18,961,702.3
0
-
P113,764,975.61
P132,726,677.90
IX
189,857,567.24
-
95,536,645.91
285,394,213.10
X
2,144,831.37
-
54,536,462.50
56,681,293.87
XI
17,856,631.40
-
45,067,729.31
57,924,360.71
XII
24,006,876.57
-
74,093,773.51
98,100,650.08
CARAGA
53,998,111.11
P6,886.57
42,663,533.80
96,668,531.48
CAR
25,231,340.84
3,028,585.92
32,165,000.19
60,424,926.95
NCR
35,130,645.77
10,815,256.77
51,384,157.76
97,330,060.30
Analysis and Review of CY 2009
Financial Statements
Region
Payroll Fund
Due from
Officers and
Employees
Advances to
Officers and
Employees
TOTAL
RO
Desks
0.00
-
P248,306.74
P248,306.74
OSEC
P2,788,660.63
-
238,419,388.04
241,208,048.60
FAPs
411,239.43
25,227,979.86
267,275,622.10
1,482,883.48
1,482,883.48
P1,537,683,900.04
P3,742,300,017.95
Attached
Agencies
TOTAL
0.00
P1,291,286,563.32
P378,354.16
-
P76,765,695.28
Analysis and Review of CY 2009
Financial Statements
3.Huge balances of
receivable accounts
3.The heads of DepED
should demand prompt
submission of reports
Due from GOCCs –
needed for the
P 272,400,691.15
liquidation of funds
entrusted to
Due from NGOs/POs
NGOs/POs.
– 36,925,072.63
Implementation must
be strictly performed.
Analysis and Review of CY 2009
Financial Statements
4. Unreconciled Reciprocal Accounts
Due from Central OfficeP 93,441,114.66
Due to Regional Offices/
Staff Bureaus613,627,961.56
Difference
(P520,186,846.90)
Analysis and Review of CY 2009
Financial Statements
Due from Regional
Offices/Staff Bureaus
Due to Operating Units
Difference
P 926,319,754.91
48,769,441.85
P877,550,313.06
Analysis and Review of CY 2009
Financial Statements
Due from Operating
Units
P 2,259,796,856.69
Due to Regional
Offices/Staff Bureaus
613,627,961.56
Difference
P 1,646,168,895.13
Analysis and Review of CY 2009
Financial Statements
Subsidy from
Central Office
Subsidy from Regional
Offices/Staff Bureaus
Subsidy from Operating
Units
Total
P200,708,240.39
61,946,867.76
150,367,808.02
P413,022,916.17
Analysis and Review of CY 2009
Financial Statements
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)
V. Monitoring of Quarterly Reports
CY 2010
Annex A
Annex B
Target
Receipt
Percent
796
796
309
294
39
37
V. Monitoring of Quarterly Reports
Breakdown
REGION
OSEC A
B
NCR
A
B
CAR
A
B
Region I A
B
Target
4
4
60
60
32
32
60
60
Receipt
0
0
9
9
16
16
41
40
Percent
0
0
15
15
50
50
68
67
V. Monitoring of Quarterly Reports
Breakdown
Region
Region II A
B
Region III A
B
Region
A
IV-A
B
Region
A
IV-B
B
Target
32
32
72
72
60
60
32
32
Receipt
8
8
30
29
24
24
6
6
Percent
25
25
42
40
40
40
19
19
V. Monitoring of Quarterly Reports
Breakdown
Region
Region V A
B
Region VI A
B
Region VII A
B
Target
56
56
72
72
64
64
Receipt
12
12
41
41
7
7
Percent
21
21
57
57
11
11
V. Monitoring of Quarterly Reports
Breakdown
Report
Region VIII A
B
Region IX A
B
Region X A
B
Target
44
44
36
36
52
52
Receipt
23
23
19
19
39
30
Percent
52
52
53
53
75
58
V. Monitoring of Quarterly Reports
Breakdown
Region
Region XI A
B
Region XII A
B
Region XIII A
B
As of January 21, 2011
Target
40
40
40
40
40
40
Receipt
12
12
12
9
10
9
Percent
30
30
30
23
25
23
V. Monitoring of ABMs/SAROs
CY 2010
ABM
SAROs
Target
3,638
15,772
Receipt
3,638
14,040
Percent
100
89
V. Monitoring of ABMs/SAROs
Breakdown
Region
OSEC
ABM
SARO
NCR
ABM
SARO
CAR
ABM
SARO
Region I ABM
SARO
Target
25
76
302
1029
98
437
235
1,477
Receipt Percent
25
76
302
1029
98
437
235
1236
100
100
100
100
100
100
100
84
V. Monitoring of ABMs/SAROs
Breakdown
Region
Region II
ABM
SARO
Region III ABM
SARO
Region IV ABM
SARO
Target Receipt Percent
174
752
366
1,367
386
1,483
174
752
366
1367
386
1483
100
100
100
100
100
100
V. Monitoring of ABMs/SAROs
Breakdown
Region
Region V
ABM
SARO
Region VI ABM
SARO
Region VII ABM
SARO
Target Receipt Percent
236
1128
790
2,481
198
724
236
1128
790
1803
198
621
100
100
100
73
100
86
V. Monitoring of ABMs/SAROs
Breakdown
Region
Region VIII ABM
SARO
Region IX ABM
SARO
Region X ABM
SARO
Target Receipt Percent
143
1,041
115
649
100
690
143
1021
115
551
100
452
100
98
100
85
100
65
V. Monitoring of ABMs/SAROs
Breakdown
Region
Region XI
ABM
SARO
Region XII ABM
SARO
Region XIII ABM
SARO
As of January 21, 2011
Target Receipt Percent
144
1027
100
540
226
877
144
842
100
540
226
702
100
82
100
100
100
80