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PAGBA Officials and Participants !

PAGBA Officials and Participants !. reporting. one more …. UACS. PFM. Thinking about the future…. Exciting developments, i.e., UACS, OSPBS, GIFMIS. Present Situation. Harmonized Financial Accountability Reports (FARs) (Manual Reporting). COA. DBM.

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PAGBA Officials and Participants !

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  1. PAGBA Officials and Participants !

  2. reporting one more ….. UACS PFM

  3. Thinking about the future…. Exciting developments, i.e., UACS, OSPBS, GIFMIS Present Situation

  4. Harmonized Financial Accountability Reports (FARs)(Manual Reporting) COA DBM

  5. 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

  6. Harmonization Process • Identification/preparation of an inventory of the existing/ • common reports • Design/harmonization of the reporting formats • Consultations with select departments/agencies in • October, 2011 • Validation of the proposed reports with the departments/ • agencies in the CO in April and May, 2012 • Issuance of the COA-DBM Joint Circular prescribing • the use of the harmonized reports in March 2012

  7. Specific Reports Harmonized Nine (9) Reports initially covered by the harmonization effort COA per Circular Nos. 96-006 and 2003-007 1. SAOB 2. Detailed Breakdown of Obligations 3. Detailed Breakdown of Disbursements 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 • DBM per NBC 507/ 507A (BARs) • Statement of Allotments, Obligations and Balances (SAOB) – BAR No.4 • 2. Financial Report of Operations • BAR No. 2 • 3. Monthly Report of Disbursements • - BAR No. 3

  8. HarmonizedFinancial Accountability Reports • Statement of Appropriations, Allotments, Obligations, Disbursements and Balances • List of Agency Budget Matrix (ABM)/SAROs and Sub-AROs; • 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

  9. Progress Diagram 2012-2013 Responsibilities Chief Accountant/ Head of Acctg. Unit Agency Head Budget Officer/ Head of Budget Unit • Approval of all FARs • Ensure the timely submission • Disbursements • Unpaid Obligations • Appropriations • Allotments • Obligations • Unobligated Allotments • Unreleased Appropriations

  10. WHEN ??? Agencies DBM and COA Submission: not later than the 30th day after the end of the quarter

  11. Flow of Submission DBM Regional Office DBM Central Office Agency Lower OUs Field/District Offices Provincial Offices Agency Regional Office Agency Central Office RO CO CO ROs RO CO OUs

  12. Enjoy your stay in Manila! Dir. Cita P. Mahinay, BTS – April 2, 2013 12

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