National Seminar-Workshop on the

Preparation of FY 2010 Year-End Financial Reports

Villa Caceres, Naga CityJanuary 31, 2011 to February 05, 2011

1. Registry of Appropriations and Allotments (RAPAL)

o To control and monitor appropriations and releases of allotment

2. Reconciliation of releases of allotments with the agencies and DBM.

3. Submission of SAOB by SARO and ABM broken down by allotment class.

COA REQUIREMENTS

4. Submission of SAOB to Auditors and to the Government Accountancy Sector (GAS)

5. 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. The SAOB of the Regional Offices shall be consolidated by the Central Office Budget Office and submitted to the GAS.

7. Sub-allotments issued by the Central Office should be reconciled with the sub-allotments received by the Regional Offices.

8. Submission of Quarterly Reports, by Province/City, 30 days after the close of each quarter

COA REQUIREMENTS

5

1. Budget Execution Documents (BEDs)

2. Budget Accountability Reports (BARs)

DBM Requirements(per NBC No. 507)

6

BEDs and BARS

Type of Report Period of Submission

Budget Execution Documents (BEDs)

1.

Physical and Financial Plan (PFP)

On or before February 15 of each year- Serves as overall plan of

the 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.

7

BEDs and BARS

Type of Report Period of Submission

Budget Execution Documents (BEDs)

2.

Monthly Cash Program (MCP)

On or before February 15 of each year-Reflect the monthly

disbursement requirements of OUs. This shall be used by DBM as basis for issuance of NCA, CDC and other disbursement authorities

8

Type of Report Period of Submission

Budget Execution Documents (BEDs)

3. Estimate of Monthly Income On or before February 15 of each year

- Reflect the estimated income of OUs for the current year by source, as contained under the Budget of Expenditure and Sources of Financing (BESF) of the given year, broken down by month

BEDs and BARS

9

Type of Report Period of Submission

Budget Execution Documents (BEDs)

4.

List of Not Yet Due and Demandable Obligations

On or before January 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.

BEDs and BARS

10

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 following Quarter

-Reflect the OUs’ actual physical accomplishments for a given quarter, in terms of the performance measures indicated in their PFP.

BEDs and BARS

11

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 following Quarter

-Reflect the OUs’ actual obligations/ expenditures incurred by P/A/P and allotment class for a given quarter, corresponding to the reported physical accomplishments for the same period.

BEDs and BARS

12

Type of Report Period of Submission

Budget Accountability Reports (BARs) Quarterly

3.

Quarterly Report of Income On or before the 10th day of the following Quarter-Reflect the OUs’ actual

income collections from all sources for a given quarter broken down by month.

BEDs and BARS

13

Type of Report Period of Submission

Budget Accountability Reports (BARs) Monthly

A. Statement of Allotment, Obligations and Balances (SAOB)

On or before the 10th day of the following Month

-Serve as the OUs summary 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

BEDs and BARS

14

Type of Report Period of Submission

Budget Accountability Reports (BARs) Monthly

B. Monthly Report of Disbursements On or before the 10th day of the following Quarter

-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.

BEDs and BARS

FY 2012 Budget Preparation CalendarFY 2012 Budget Preparation CalendarFY 2012 Budget Preparation CalendarFY 2012 Budget Preparation Calendar

DATE

1. Issuance of Budget Call December 30, 20102. Budget Forum

i. National Government Agencies January 6, 2011 AM ii. DBM Officials and Staff January 7, 2011 AM

iii. Corporate Budget Forum January 7, 2011 PM3. DBM-RO/Agency ROs Budget Forum on the FY 2012 National

BudgetJanuary 10 & 11, 2011

4. Issuance of Indicative Budget Ceilings and Macroeconomic Assumptions and Fiscal Targets

January 28, 2011

5. Consultations with Regional Development Councils/Civil Society Organizations of Agencies’ On-going Programs and Projects

January to February, 2011

6. Deadline of Submission of B.P. Form No. 201 A, B, C – Past Year’s Actual Obligation and Current Year Appropriation

March 15, 2011

7. Deadline of Submission of FY 2012 Budget Proposals April 8, 2011

ACTIVITY

FY 2012 Budget Preparation CalendarFY 2012 Budget Preparation CalendarFY 2012 Budget Preparation CalendarFY 2012 Budget Preparation Calendar

DATE

8. Technical Budget Hearings with Agencies April 11 - 22, 20119. DBM Budget Review May 9 – 31, 201110. DBCC Deliberation June 16 - 17, 201111. Presentation to the President and the Cabinet of the FY 2012

Proposed Budget Levels of Department/Agency/Special Purpose Funds

June 21, 2011

12. Sending of Confirmation Letters to Agencies June 23 -28, 201113. 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

June 29 - July 6, 2011

14. Printing of FY 2012 Budget Documents July 8 -19, 201115. Submission of the FY 2012 Budget Documents to the President July 20, 201116 Submission of the President’s Budget to Congress July 25, 2011

ACTIVITY

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 2012-2014FORWARD 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

FORWARD ESTIMATES/INDICATIVE BUDGET CEILING FOR FY 2012-2014FORWARD ESTIMATES/INDICATIVE BUDGET CEILING FOR FY 2012-2014

REGIONAL CONSULTATIONSREGIONAL CONSULTATIONSREGIONAL CONSULTATIONSREGIONAL CONSULTATIONS

The Regional Development Councils The Regional Development Councils (RDCs) shall be used as venues for (RDCs) shall be used as venues for the affirmation and/or suggestions the affirmation and/or suggestions on needed improvement in agency on needed improvement in agency programprogram

DBM RO and NEDA shall coordinate DBM RO and NEDA shall coordinate the conduct of RDC consultations the conduct of RDC consultations with AROs, SUCs and LGUs in with AROs, SUCs and LGUs in February 2011February 2011

REGIONAL CONSULTATIONSREGIONAL CONSULTATIONSREGIONAL CONSULTATIONSREGIONAL CONSULTATIONS

AROs shall take their respective AROs shall take their respective budget allocation agreed with ACOs budget allocation agreed with ACOs for existing PAPs and lump sum for existing PAPs and lump sum funds and shall present them to the funds and shall present them to the RDCs to secure feedback on the RDCs to secure feedback on the impact of these PAPs in the different impact of these PAPs in the different provinces and localities in the regionprovinces and localities in the region

ACOs, through the AROs, are ACOs, through the AROs, are enjoined to provide RDCs and DBM enjoined to provide RDCs and DBM ROs with feedback on RDC ROs with feedback on RDC recommendations on PAPs which are recommendations on PAPs which are to be incorporated in the budget to be incorporated in the budget submission to DBM.submission to DBM.

Consultations with CSOs, Private Consultations with CSOs, Private Sector and other StakeholdersSector and other Stakeholders

Consultations with CSOs, Private Consultations with CSOs, Private Sector and other StakeholdersSector and other Stakeholders

Principles of CSO Engagement1. Transparency 2. Accountability 3. Integrity 4. Partnership 5. Consultation and mutual empowerment 6. Respect for internal processes7. Sustainability8. 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.

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).

TOTAL RESOURCE BUDGETINGTOTAL RESOURCE BUDGETING

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.

DEPARTMENT CEILING FOR FY 2012DEPARTMENT CEILING FOR FY 2012

OUTPUT-BASED BUDGETING/OPIFOUTPUT-BASED BUDGETING/OPIFOUTPUT-BASED BUDGETING/OPIFOUTPUT-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/OPIFOUTPUT-BASED BUDGETING/OPIFOUTPUT-BASED BUDGETING/OPIFOUTPUT-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.

Personal Services

MOOE

Capital Outlay

B. FY 2012 SPECIFIC GUIDELINESB. FY 2012 SPECIFIC GUIDELINESB. FY 2012 SPECIFIC GUIDELINESB. FY 2012 SPECIFIC GUIDELINES

Annex Annex AA

C. Budget Preparation FormsC. Budget Preparation FormsC. Budget Preparation FormsC. Budget Preparation Forms- Statement of Revenues

100-A - Statement of Revenues and Expenditures - Special Account in the General Fund

- Comparison of Appropriations and Obligations- Summary of Obligations and Proposed

Programs/Projects201 – A - Obligations for Personal Services (PS)201 – B - Obligations for Maintenance and Other Operating

Expenses (MOOE)201 – C - Obligations for Capital Outlays (CO)

- Requirements of Locally-Funded Projects- Requirements of Foreign-Assisted Projects

203 – A - 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

BP 205

BP 203BP 202

BP 200

BP 100

BP 201

BP 600-ABP 600BP 500BP 300BP 208

C. Budget Preparation FormsC. Budget Preparation FormsC. Budget Preparation FormsC. Budget Preparation Forms

FORM A - MFO Budget MatrixFORM B - Agency Performance Measures

TABLE 1 - Summary of RDCs/CSOs Feedback on Agency Proposed Programs and Projects

OPIF FORMS

CSO FEEDBACK

Table 1Table 1Table 1Table 1SUMMARY OF RDCs/CSOs FEEDBACK ON AGENCY ONGOING PROGRAMS AND PROJECTSFY 2012 BUDGET(In Thousand Pesos)

Department/Agency: _________________________________

( 1 ) ( 2 ) ( 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: APPROVED BY:

___________________________ ___________________________ ___________________________ Budget Officer Planning Officer Head of Office/Agency

REMARKS( 3 )

BUDGET ALLOCATION (As Adjusted)

PROGRAMS/ACTIVITIES/PROJECTS

BUDGET ALLOCATION

(Forward Estimates)

Regional Development Councils Civil Society Organizations

FEEDBACK

Submission RequirementsSubmission RequirementsSubmission RequirementsSubmission 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 RequirementsSubmission RequirementsSubmission RequirementsSubmission 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 RequirementsSubmission RequirementsSubmission RequirementsSubmission 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