budget and financial accountability reports (bfars)

7/26/2019 BUDGET AND FINANCIAL ACCOUNTABILITY REPORTS (BFARs)

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Presented by Ma. Cecilia M. NaridoAugust 20, 2014

1



UACS and PFM PolicyBasis

Master plan for modernizing thefinancial management system ofthe government

EO No. 55 (s. 2011) directs theintegration and atomation of !"M

systems

#mprove efficiency$ acconta%ilityand transparency of p%lic fndse

&ontri%te to good governanceand fiscal discipline as a strategyfor inclsive gro'th and povertyredction

2



Budget and Financial

Reporting

CA!BM

"#ple#entingAgencies



Budget and Financial

Reporting

CA!BM

"#ple#entingAgencies

$"N% C"RC&'AR N BFARs



Previous Joint Circular 2013-1

5



Joint Circular 2014-1 DBM-COA

*



$"N% C"RC&'AR201()1

(no BAR)

Annex A Statement of Appropriations,Allotments, Obliations,!isb"rsements # Balances(SAAO!B)

Annex B $%e !etailed S"mmary ofObliations, !isb"rsementsand Unpaid Obliations

AnnexA&'

ist of Aency B"detMatrixSpecial Allotment

Release Orders S"b*Allotment Release Orders

$"N% C"RC&'AR 2014)1

BAR +o&' "arterly P%ysical Report ofOperation (PRO)

FAR +o& ' Statement of Appropriations,Allotments, Obliations,!isb"rsements and Balances

(SAAO!B)

FAR +o& '*A

S"mmary of Appropriations,Allotments, Obliations,!isb"rsements and Balances byOb-ect of .xpendit"res(SAAO!BO.)

FAR +o& '*B ist of Allotments and S"b*Allotments (ASA)

+



$"N% C"RC&'AR

201()1(none / for o0*b"det f"nds)

(none / for o0*b"det f"nds)

Annex C $%e S"mmary of Prior 1ear2sObliations,!isb"rsements and UnpaidObliations

Annex ! $%e S"mmary Report of

!isb"rsements

(none / for re3en"es andot%er receipts)

$"N% C"RC&'AR 2014)

1FAR +o& 4 Statement of Appro3ed B"det,

Utili5ations, !isb"rsements andBalances (SABU!B) (for O0*B"det F"nd)

FAR +o& 4*A

S"mmary of Appro3ed B"det,Utili5ations, !isb"rsements andBalances by Ob-ect of.xpendit"res (SABU!BO.) (forO0*B"det F"nd)

FAR +o& 6 Ain of !"e and !emandableObliations (A!!O)

FAR +o& 7 Mont%ly Report of !isb"rsements(MR!)

FAR +o& 8 "arterly Report of Re3en"e andOt%er Receipts (RROR)

,


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Quarterly Physical Report of Operation(QPRO) – BAR No.1

$%is report s%all re9ect t%e!epartment:sAency:s act"al p%ysicalaccomplis%ments as of a i3en ;"arter, interms of t%e performance meas"res indicatedin its P%ysical Plan (B.! +o& 4)&

CA)!BM $oint Circular2014)1

10



*BAR No. 1+

!art

11



*BAR No. 1+

!art /

12

CA !BM $ i t Ci l



Statement of Appropriations, Allotments,

Obligations, Disbursements and Balances(SAAODB) – FAR No.1

$%is report s%all re9ect t%e a"t%ori5ed appropriations

and ad-"stments, total allotments recei3ed incl"dintransfers ad-"stments, total obliations, totaldisb"rsements and t%e balances of "nreleasedappropriations, "nobliated allotments, and "npaid

obliations of a departmento<ceaency by F"ndinCl"ster& =t s%all li>e?ise be presented by@ F"nd A"t%ori5ation

Ma-or Final O"tp"t (MFO)ProramActi3ityPro-ect (PAP)Ma-or ProramsPro-ects (identify by RA)


1



*FAR No. 1+!art # ##

1



*FAR No. 1+!art ###

15



Summary of Appropriations, Allotments,

Obligations, Disbursements and Balances byObject of Expenditures (SAAODBOE) –FAR No.1-A

$%is report s%all be prepared by F"nd Cl"ster and s%allre9ect t%e s"mmary of appropriations, allotments,obliations, disb"rsements and balances detailed byob-ect of expendit"res consistent ?it% t%e COA Re3ised

C%art of Acco"nts per COA Circ"lar +o& 4'6*4 dated Dan"ary 6, 4'6 and t%e Con3ersion from t%eP%ilippine Eo3ernment C%art of Acco"nts to t%e Re3isedC%art of Acco"nts, additional acco"ntsre3ised

descriptiontitle of acco"nts per COA Circ"lar +o& 4'7*6 dated April '8, 4'7


1*

* +



*FAR No. 1A+!art

1+



*FAR No. 1A+!art $ / &

1,



List of Allotments and Sub-Allotments(LASA) – FAR No.1-B

$%is report s%all re9ect t%e allotments released

by t%e !BM and t%e s"b*allotments iss"ed byt%e Aency Central O<ce (ACO)Reional O<ce(RO), t%eir correspondin n"mbers, date ofiss"ance, and amo"nts by allotment class andby F"nd Cl"ster& $%e total allotments per t%isreport s%o"ld be e;"al to t%e total allotmentsappearin in t%e SAAO!B (FAR +o& ')&


1-



*FAR No. 1B+

20



Statement of Approved Budget, Utilizations,Disbursements and Balances (SABUDB)–FAR No.2 (for Off-Budget Fund)

$%is report s%all re9ect t%e appro3ed b"det,"tili5ations, disb"rsements and balances of

t%e aency a"t%ori5ed by la? to "se t%eirincome, s"c% as OASUCs, and appro3ed

by t%e Board of $r"steeReents&


21



*FAR No. 2+

22



Summary of Approved Budget, Utilizations,Disbursements and Balances by Object ofExpenditures (SABUDBOE) – FAR No. 2-A(for Off-Budget Fund)

$%is report s%all re9ect t%e details of t%eappro3ed b"det, "tili5ations, disb"rsements andbalances of t%e aency a"t%ori5ed by la? to "se

t%eir income presented by ob-ect ofexpendit"res consistent ?it% t%e COA Re3isedC%art of Acco"nts&


2



*FAR No. 2A+

2



*FAR No. 2A+

25




2*



*FAR No. (+

2+

C i Ci l



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

$%e report s%all re9ect t%e total disb"rsements

made by department, o<ce or aency andoperatin "nit by F"nd Cl"ster from t%e follo?indisb"rsement a"t%orities&

$%e report s%all trac> t%e act"al disb"rsementof t%e departmentsaencies aainst t%eir!isb"rsement Proram& $%e reasons for o3er or"nder spendin s%all be indicated&


2,



*FAR No. 4+

2-

CA !BM $ i Ci l



Quarterly Report of Revenue and OtherReceipts (QRROR) – FAR No.5

$%is s%all re9ect t%e report on act"al re3en"e

and ot%er receipts of t%e aencyoperatin "nits(OUs) for t%e c"rrent year presented by;"arter, and by speciGc so"rces consistent?it% t%e COA Re3ised C%art of Acco"nts&


0



*FAR No. +

1

Ti li



it%in t%irty (6) days after t%e end of

eac% ;"arterPRO / BAR +o& 'SAAO!B /FAR +o& 'SAAO!BO. / FAR +o& '*AASA / FAR +o& '*BSABU!B / FAR +o& 4SABU!BO. / FAR +o& 4*ARROR / FAR +o& 8

On or before 6t% day follo?in t%e end oft%e year

A!!O / FAR +o& 6

On or before 6t%

day of t%e follo?inmont% co3ered b t%e re ort

Timelines

2



$%e BFARs s%all be d"ly sined by desinatedo<cialsa"t%orities identiGed "nder eac% form&

$%e %ead of eac% OU, o<ce or aency s%all be

responsible for t%e timely s"bmission of t%eBFARs prescribed in t%is Circ"lar to t%e !BMo<ces concerned and to t%e COA * A"dit $eameaders and Eo3ernment Acco"ntancy Sector(EAS)&

Responsibilities



epartments3agencies 'ith decentralized set4p

shall esta%lish their reasona%le ct4off dates to allo'sfficient time in the consolidation of reports. he

follo'ing procedres shall %e o%served to ensre

s%mission on the prescri%ed date6

a) he lo'er operating nits$ i.e.$ field offices$ district

offices$ provincial offices shall directly s%mit their

reports to their &O dit eam 7eader and /M

8O concerned (in the case of !9:$ O:$ ;<&s$

epEd$ E; and &:E). :o'ever$ they shallli=e'ise frnish their 8O and &O copies of their

reports 'ithin 5 days after the end of each quarter $

for consolidation prposes

Responsibilities



%) he agency 8O shall prepare a consolidated report

covering the report of the region and its lo'eroperating nits$ then s%mit the same to the gency

&entral Office and &O4>; within 10 days after

the end of each quarter ?

c) $%e Aency Central O<ce s%all prepare ano3erall consolidated report of t%edepartmentaency and s"bmit t%e report tot%e CO of !BM and COA*EAS within 30 days

after the end of each quarter.

Responsibilities

5



Penalty Clause

*



-FF-C%""%/

+

budget and financial accountability reports (bfars)

Documents