Transcript KEEPING OF THE GENERAL ACCOUNTS OF THE NATIONAL …

National Seminar-Workshop
on the Preparation of FY 2010
Year-End Financial Reports
Villa Caceres, Naga City
January 31, 2011 to February 05, 2011
COA REQUIREMENTS
Registry of Appropriations and
Allotments (RAPAL)
1.
o
2.
3.
To control and monitor appropriations
and releases of allotment
Reconciliation of releases of
allotments with the agencies and
DBM.
Submission of SAOB by SARO and
ABM broken down by allotment
class.
COA REQUIREMENTS
4.
5.
Submission of SAOB to Auditors
and to the Government
Accountancy Sector (GAS)
The SAOB shall include the
allotments and obligations of
secondary schools under the
Division, with complete set of books
of accounts. It shall be submitted
to the Regional Office for
consolidation with its own SAOB.
COA REQUIREMENTS
6.
7.
8.
The SAOB of the Regional Offices
shall be consolidated by the Central
Office Budget Office and submitted
to the GAS.
Sub-allotments issued by the
Central Office should be reconciled
with the sub-allotments received by
the Regional Offices.
Submission of Quarterly Reports, by
Province/City, 30 days after the
close of each quarter
DBM Requirements
(per NBC No. 507)
1. Budget Execution
Documents (BEDs)
2. Budget Accountability
Reports (BARs)
5
BEDs and BARS
Type of Report
Period of Submission
Budget Execution Documents (BEDs)
1. Physical and Financial Plan
On or before
(PFP)
February 15 of each
- Serves as overall plan of the year
Operating
Unit
(OU),
encompassing the physical
(targeted
outputs)
and
financial
(estimated
obligations/
expenditures)
aspects, consistent with their
approved budget level for the
year, broken down by quarter.
6
BEDs and BARS
Type of Report
Period of Submission
Budget Execution Documents (BEDs)
2. Monthly Cash Program (MCP)
On or before
-Reflect
the
monthly February 15 of each
disbursement requirements of year
OUs. This shall be used by
DBM as basis for issuance of
NCA,
CDC
and
other
disbursement authorities
7
BEDs and BARS
Type of Report
Period of
Submission
Budget Execution Documents (BEDs)
3. Estimate of Monthly Income
On or before
- Reflect the estimated income of February 15 of each
OUs for the current year by year
source, as contained under the
Budget of Expenditure and
Sources of Financing (BESF) of
the given year, broken down by
month
8
BEDs and BARS
Type of Report
Period of
Submission
Budget Execution Documents (BEDs)
4. List of Not Yet Due and
On or before January
Demandable Obligations
31 of each year
- Reflect the level of OUs’
obligations/
expenditures
charged against prior years’
budget, for which, goods/
services/projects are not yet
delivered/rendered/completed
and accepted as of the end of
the preceding year.
9
BEDs and BARS
Type of Report
Period of
Submission
Budget Accountability Reports (BARs)
 Quarterly
1. Quarterly Physical Report of
Operations
On or before the
10th day of the
-Reflect the OUs’ actual physical following Quarter
accomplishments for a given
quarter, in terms of the
performance measures indicated
in their PFP.
10
BEDs and BARS
Type of Report
Period of
Submission
Budget Accountability Reports (BARs)
 Quarterly
2. Quarterly Financial Report of
Operations
On or before the
10th day of the
-Reflect
the
OUs’
actual following Quarter
obligations/
expenditures
incurred
by
P/A/P
and
allotment class for a given
quarter, corresponding to the
reported
physical
accomplishments for the same
period.
11
BEDs and BARS
Type of Report
Period of
Submission
Budget Accountability Reports (BARs)

Quarterly
3. Quarterly Report of Income
On or before the
th
-Reflect the OUs’ actual income 10 day of the
collections from all sources for following Quarter
a given quarter broken down
by month.
12
BEDs and BARS
Type of Report
Period of
Submission
Budget Accountability Reports (BARs)
 Monthly
A.
Statement of Allotment,
On or before the 10th
Obligations and Balances (SAOB) day of the following
-Serve as the OUs summary Month
report of allotments received
and corresponding obligations/
expenditures incurred during the
month,
summarized
by
source and by object of
expenditure of the total
cumulative allotments
13
BEDs and BARS
Type of Report
Period of Submission
Budget Accountability Reports (BARs)

B.
Monthly
Monthly Report of Disbursements
-This (in lieu of the Summary of List of
Checks Issued and Cancelled) shall
reflect all the disbursements of the
OUs during the month, arising from
NCAs, NCAA, CDC and TRAs.
On or before the 10th day
of the following Quarter
14
FY 2012 Budget Preparation Calendar
ACTIVITY
1. Issuance of Budget Call
2. Budget Forum
i. National Government Agencies
ii. DBM Officials and Staff
iii. Corporate Budget Forum
3. DBM-RO/Agency ROs Budget Forum on the FY 2012 National
Budget
4. Issuance of Indicative Budget Ceilings and Macroeconomic
Assumptions and Fiscal Targets
5. Consultations with Regional Development Councils/Civil Society
Organizations of Agencies’ On-going Programs and Projects
6. Deadline of Submission of B.P. Form No. 201 A, B, C – Past
Year’s Actual Obligation and Current Year Appropriation
7. Deadline of Submission of FY 2012 Budget Proposals
DATE
December 30, 2010
January 6, 2011 AM
January 7, 2011 AM
January 7, 2011 PM
January 10 & 11, 2011
January 28, 2011
January to February,
2011
March 15, 2011
April 8, 2011
FY 2012 Budget Preparation Calendar
8.
9.
10.
11.
12.
13.
14.
15.
16
ACTIVITY
DATE
Technical Budget Hearings with Agencies
DBM Budget Review
DBCC Deliberation
Presentation to the President and the Cabinet of the FY 2012
Proposed Budget Levels of Department/Agency/Special Purpose
Funds
Sending of Confirmation Letters to Agencies
Finalization of National Expenditure Program (NEP), Budget of
Expenditures and Sources of Financing (BESF) Tables, Staffing
Summary, Budget Message, Details of Selected
Programs/Projects, Organizational Performance Indicator
Framework (OPIF) Book
Printing of FY 2012 Budget Documents
Submission of the FY 2012 Budget Documents to the President
Submission of the President’s Budget to Congress
April 11 - 22, 2011
May 9 – 31, 2011
June 16 - 17, 2011
June 21, 2011
June 23 -28, 2011
June 29 - July 6, 2011
July 8 -19, 2011
July 20, 2011
July 25, 2011
FORWARD ESTIMATES/INDICATIVE
BUDGET CEILING FOR FY 2012-2014


Consultations between Agency Central
Office (ACO) Budget and Planning
Officers and DBM for formulation and
updating the future annual cost of on
going programs and projects
ACO consultation with Agency Regional
Offices
(ARO)
to
determine
the
appropriate regional distribution of
existing PAPs
FORWARD ESTIMATES/INDICATIVE
BUDGET CEILING FOR FY 2012-2014

Implications of the budget distribution
for the agency’s financial and physical
performance targets for FYs 2012 – 2014
shall serve as basis for the formulation of
budget proposals above the ceiling
REGIONAL CONSULTATIONS
 The Regional Development Councils
(RDCs) shall be used as venues for the
affirmation
and/or
suggestions
on
needed improvement in agency program
 DBM RO and NEDA shall coordinate the
conduct of RDC consultations with AROs,
SUCs and LGUs in February 2011
REGIONAL CONSULTATIONS
 AROs shall take their respective budget
allocation agreed with ACOs for existing
PAPs and lump sum funds and shall
present them to the RDCs to secure
feedback on the impact of these PAPs in
the different provinces and localities in
the region
 ACOs, through the AROs, are enjoined to
provide RDCs and DBM ROs with
feedback on RDC recommendations on
PAPs which are to be incorporated in the
budget submission to DBM.
Consultations with CSOs, Private
Sector and other Stakeholders
 Principles of CSO Engagement
1.
2.
3.
4.
5.
6.
7.
8.
Transparency
Accountability
Integrity
Partnership
Consultation and mutual empowerment
Respect for internal processes
Sustainability
National Interest
 A report shall be given to DBM containing the
feedback of the CSOs and the other
stakeholders on the existing P/A/Ps following
the form prescribed under Table I.
TOTAL RESOURCE BUDGETING


Trust Funds, Revolving Funds and Special
Accounts in the General Fund earmarked to
support identified P/A/Ps as provided for under
specific provisions of law, shall be fully reflected in
the budget proposal.
Activities which are not funded out of the regular
budget of the agency but have the probability of
becoming real liabilities such as contingent
liabilities arising from BOT projects and other
multi-year obligations or multi-agency projects
must be identified through a footnote in the
agency budget proposal (BP 201 Forms).
DEPARTMENT CEILING FOR FY 2012




Indicative ceilings correspond to the FEs
Consistent with the performance-based budgeting
approach, the indicative budget ceiling may be
adjusted based on demonstrated absorptive
capacity in relation to the agency MFOs.
Proposed financial allocation must be related with
the target output/indicator
If agencies fail to support their proposed financial
allocation with the targeted output/indicator, the
budget level shall thus be limited to the FY 2010
actual expenditure level, net of non-recurring
expenditure items.
OUTPUT-BASED BUDGETING/OPIF
 OPIF logframe is a planning tool
 Budget proposals of the OPIF-ready
departments/ agencies/OEOs shall be
distributed by MFOs using MFO Budget
Matrix (Form A)
 Agency P/A/Ps shall be attributed to
appropriate MFOs
OUTPUT-BASED BUDGETING/OPIF
 Appropriate key performance indicators/targets
shall be identified per MFO
 Performance Indicators (PIs), defined under NBC No.
501 (s. 2005) as performance measures to be used for
the assessment of the delivery of MFOs contributing
to organizational outcomes, can be expressed in
either quantitative or qualitative terms:
 Performance targets (PTs) are the achievable levels of
accomplishment
(quantitative
and
qualitative)
pertaining to an agency’s MFO - PI consistent with its
budget allocation within a one-year period. It is
generally expected that PTs will rise with an increase
in budget.
B. FY 2012 SPECIFIC GUIDELINES

Personal Services

MOOE

Capital Outlay
Annex
A
C. Budget Preparation Forms
BP 100
100-A
-
BP 200
BP 201
-
BP
BP
BP
BP
BP
BP
BP
BP
201 – A
201 – B
-
201 – C
202
203
203 – A
205
208
300
500
600
600-A
-
Statement of Revenues
Statement of Revenues and Expenditures - Special Account in
the General Fund
Comparison of Appropriations and Obligations
Summary of Obligations and Proposed
Programs/Projects
Obligations for Personal Services (PS)
Obligations for Maintenance and Other Operating
Expenses (MOOE)
Obligations for Capital Outlays (CO)
Requirements of Locally-Funded Projects
Requirements of Foreign-Assisted Projects
Foreign-Assisted Project Profile
Staffing Summary of Non-Permanent Positions
List of Retirees
Proposed Special Provisions
Statement of Other Receipts/Expenditures
Annual GAD Plan and Budget
Annual GAD Accomplishment Report
C. Budget Preparation Forms
OPIF FORMS
FORM A
FORM B
-
MFO Budget Matrix
Agency Performance Measures
CSO FEEDBACK
TABLE 1 -
Summary of RDCs/CSOs Feedback
on Agency Proposed Programs and
Projects
Table 1
SUMMARY OF RDCs/CSOs FEEDBACK ON AGENCY ONGOING PROGRAMS AND PROJECTS
FY 2012 BUDGET
(In Thousand Pesos)
Department/Agency: _________________________________
PROGRAMS/ACTIVITIES/PROJECTS
BUDGET
ALLOCATION
(Forward
Estimates)
(1)
(2)
FEEDBACK
(3)
Regional Development Councils
Civil Society Organizations
BUDGET
ALLOCATION
(As Adjusted)
REMARKS
(4)
(5)
Operations
CAR
Region I ….. Region XIII
Projects
1. Locally Funded Projects
CAR
Region I ….. Region XIII
2. Foreign Assisted Projects
CAR
Region I ….. Region XIII
GRAND TOTAL
PREPARED BY:
___________________________
Budget Officer
APPROVED BY:
___________________________
Planning Officer
___________________________
Head of Office/Agency
Submission Requirements
 Adoption of MTEF and OPIF frameworks
 Budget Preparation (BP) forms must be in
accordance with expenditure and income
accounts under the New Government
Accounting System (NGAS)
 The Department Secretary/Head of the OEO
shall ensure compliance with the guidelines
contained in the Budget Call
 Budget proposals must be duly endorsed by
the
Department Secretary/OEO Head
Submission Requirements
 Agency budget proposals shall include the
following:
a. Five (5) sets of Budget Preparation (BP)
Forms, OPIF Forms A and B and Table 1;
b. Inventory of equipment; and,
c. Five (5) copies each of the agency’s FY
2009 and FY 2010 Accomplishment
Reports.
Submission Requirements
 Observe deadlines:
 March 15 - for 2010 actual obligation
and
2011 programs
 April 8
- for 2012 budget proposal
 Submission by NGAs to the Budget Technical
Service (BTS), Ground Floor, DBM Building II,
General Solano St., San Miguel, Manila.
 For SUCs, submission shall be made to the
DBM RO concerned