1 Section 1 RA 7226 dated March 12

1. Section 1, RA 7226 dated March 12, 1992 COA shall submit to Congress an Annual Report on the – • Amounts obligated • Treasury and Funding warrants issued • Expenditures made every quarter during the fiscal year for each Municipality, Province and City, by all agencies Deadline: Within 120 days after the end of every fiscal year

2. RA No. 9524, GAA, FY 2009 a. General Provisions No. 96 – Each Department, Bureau, Office or Agency shall submit a quarterly financial and narrative accomplishment report to the – • House Committee on Appropriations and • Senate Committee on Finance Copy furnished the • DBM • COA • Appropriate Committee Chairman of the House of Representative

Quarterly Report with data on: • • • Cumulative Allotments Obligations Incurred/ Liquidated Total Disbursements Unliquidated Obligations Unobligated and Unexpended Balances Results of Expended Appropriations

Detailed statements on the disbursement and utilization of appropriations for: • • Purchase of motor vehicles and equipment Capital investment outlays Rentals Travels Petroleum, Oil and Lubricants Water Illumination and Power Services Telephone and Other Communication Services

COMMISSION ON AUDIT CIRCULAR NO. 96 -006 May 2, 1996 Restatement with Amendments of COA Circular No. 92 -374 dated March 5, 1992 Re: Adoption of Forms and Guidelines for the Quarterly Reports to be submitted by Agencies pursuant to Section 82 of the General Provisions, Republic Act No. 8174 (General Appropriations Act of 1996)

Quarterly Reports, by Province/City § Consolidation by Region § Submission to GAS per COA Circular No. 96 -006 - 30 days after the close of each quarter

Annex A – Statement of Cumulative Allotments, Obligations Incurred and Balances Annex B - Detailed Statement of Cumulative Obligations Incurred, Disbursements and Unliquidated Obligations

Annex C – Report on the Results of Expended Appropriations Annex D - Statement of Allotments, Expenditures/Obligations Incurred and Disbursements/Obligations Liquidated of the Local Government Units (Assistance from the National Government)

- Cumulative Allotments per Annex A should tally with Total Allotments per SAOB - Cumulative Obligations per Annexes A and B should tally with Total Obligations per SAOB Annexes

Monitoring of Quarterly Reports CY 2008 Target Receipt Percent Annex A 5, 664 567 10. 0 Annex B 5, 664 510 9. 0 Note: Include reports submitted by operating units with complete set of books

Monitoring of 2009 Quarterly Reports CY 2009 Target Receipt Annex A 808 305 Annex B 808 298 Percent 38 37 Note: Consolidated reports submitted by regional offices

Monitoring of 2009 Quarterly Reports Breakdown REGION NCR A B CAR A B Region I A B Target Receipt 60 60 32 32 60 60 34 27 5 5 Percent 57 45 16 16

Monitoring of 2009 Quarterly Reports Breakdown Region II A B Region IV A B Target 32 32 72 72 92 92 Receipt 2 2 52 50 1 1 Percent 6 6 72 69 1 1

Monitoring of 2009 Quarterly Reports Breakdown Region Target Region V A 56 B 56 Region VI A 72 B 72 Region VII A 64 B 64 Receipt 4 4 59 58 1 1 Percent 7 7 81 81 2 2

Monitoring of 2009 Quarterly Reports Breakdown Region Target Region VIII A 44 B 44 Region IX A 36 B 36 Region X A 48 B 48 Receipt 24 24 36 36 48 48 Percent 55 55 100 100

Monitoring of 2009 Quarterly Reports Breakdown Region Target Receipt Percent Region XI A 40 28 70 B 40 28 70 Region XII A 40 B 40 Region XIII A 40 B 40

Monitoring of 2010 Quarterly Reports CY 2010 - 1 st & 2 nd Qrtrs Target Receipt Annex A 404 37 Annex B 404 37 Percent 9. 2

Monitoring of 2010 Quarterly Reports Breakdown Region NCR A B CAR A B Region I A B Target 30 30 16 16 30 30 Receipt Percent 1 1 8 8 10 10 3 3 50 50 33 33

Monitoring of 2010 Quarterly Reports Breakdown Region Target Region II A 16 B 16 Region III A 36 B 36 Region IV A 46 B 46 Receipt Percent

Monitoring of 2010 Quarterly Reports Breakdown Region Target Region V A 28 B 28 Region VI A 36 B 36 Region VII A 32 B 32 Receipt Percent 4 4 2 2 11 11 6 6

Monitoring of 2010 Quarterly Reports Breakdown Report Target Region VIII A 22 B 22 Region IX A 18 B 18 Region X A 24 B 24 Receipt 11 11 1 1 Percent 50 50 6 6

Monitoring of 2010 Quarterly Reports Breakdown Region Target Region XI A 20 B 20 Region XIII A 20 B 20 As of June 29, 2010 Receipt Percent

Accounting Function of COA (Sec. 4, Article IX-D, 1987 Philippine Constitution) q Submit to the President and Congress an annual report on the financial condition and operation of the Government, its subdivisions, agencies, and instrumentalities, including governmentowned or controlled corporations, and other reports, and recommend measures necessary to improve their effectiveness and efficiency.

Basis of the AFR - NG Submission of Yearend Audited Financial Statements (FS) and Reports - COA Memorandum No. 2009 -049 dated July 7, 2009

COA Memorandum No. 2009 -049 Combined Audited FS, all funds, of the departments, agencies and staff bureaus including the accounts of the Regional Offices and Field/Operating Units shall be submitted by the Dept. /Agency CO Supervising Auditors through the concerned Cluster Directors, National Government Agencies - • Detailed Statement of Income and Expenses • Detailed Balance Sheet

COA Memorandum No. 2009 -049 Together with the following: a. b. c. d. e. f. g. h. i. Pre-Closing Trial Balance Post – Closing Trial Balance Statement of Changes in Government Equity Statement of Cash Flows (Direct Method) Notes to Financial Statements Report of Income - National Government Books Report of Income - Regular Agency Books Regional Breakdown of Income Regional Breakdown of Expenses

j. Schedule/Aging of Accounts Receivable k. Schedule/Aging of Accounts Payable l. Schedule of Public Infrastructure/Reforestation Projects m. Statement of Allotments, Obligations and Balances (SAOB) n. Detailed Breakdown of Obligations o. Detailed Breakdown of Disbursements p. List of Not Yet Due and Demandable Obligations. - Format of SAOB was revised to facilitate the reconciliation of allotments by ABM/SARO No.

Deadlines: July 7 – Digital and Printed Copies of Audited FS July 31 – Consolidated Audit Observations and Recommendation

GAFMIS Circular Letter No. 2003 -007 dated December 19, 2003 Office Level Date Provincial Offices/ Operating Units Level January 10 of the following year Regional Office Level January 20 of the following year Central Office Level February 14 of the following year

Financial Reports Year-end Financial Reports Reconciliation of reciprocal accounts OU – RO & RO – CO § Adjustment of erroneous accounts § Clearing of dormant accounts §

Analysis and Review of CY 2009 Financial Statements Unreconciled Reciprocal Accounts Due from Central Office (RO books) Due to Regional Offices/Staff Bureaus (CO books) Difference P 93, 441, 114. 66 613, 627, 961. 56 (P 520, 186, 846. 90) Due from Regional Offices/Staff Bureaus (OU bks) P 926, 319, 754. 91 Due to Operating Units (RO books) 48, 769, 441. 85 Difference P 877, 550, 313. 06 Due from Operating Units (RO books) Due to Regional Offices/Staff Bureaus (OU bks) Difference P 2, 259, 796, 856. 69 613, 627, 961. 56 P 1, 646, 168, 895. 13

Analysis and Review of CY 2009 Financial Statements Subsidy from Central Office P 200, 708, 240. 39 Subsidy from Regional Offices/Staff Bureaus Subsidy from Operating Units Total P 61, 946, 867. 76 150, 367, 808. 02 413, 022, 916. 17 Subsidy to Regional Offices/Staff Bureaus Subsidy to Operating Units Total P 5, 561, 918. 73 2, 166, 046, 357. 76 P 2, 171, 608, 276. 49 Difference (P 1, 758, 585, 360. 32)

Analysis and Review of CY 2009 Financial Statements Huge balances of the following accounts: Payroll Fund - P 1, 291, 286, 563. 32 Due from Officers and Employees - 76, 765, 695. 28 - 1, 537, 683, 900. 04 P 3, 742, 300, 017. 95 Advances to Officers and Employees TOTAL

Analysis and Review of CY 2009 Financial Statements Huge balance of the Cash in Bank LCCA - Current Account – P 4, 280. 75 M (Payroll – P 3, 654. 27 M or 85%)

Monitoring of CY 2009 ABM and SAROs CY 2009 ABM SAROs Target 3, 336 15, 296 Receipt 3, 336 14, 795 Percent 100 97

Monitoring of CY 2009 ABM and SAROs Breakdown Region NCR ABM SARO CAR ABM SARO Region I ABM SARO Target 286 604 97 389 220 1, 677 Receipt 286 670 97 329 220 725 Percent 100 111 100 85 100 43

Monitoring of CY 2009 ABM and SAROs Breakdown Region Target Receipt Percent Region II ABM 170 100 SARO 353 159 45 Region III ABM 325 100 SARO 1, 238 1, 309 84 Region IV ABM 368 100 SARO 1, 329 2, 089 302

Monitoring of CY 2009 ABM and SAROs Breakdown Region V ABM SARO Region VII ABM SARO Target Receipt Percent 214 952 793 3, 037 150 724 214 1, 449 793 2, 654 150 790 100 152 100 87 100 109

Monitoring of CY 2009 ABM and SAROs Breakdown Region Target Receipt Percent Region VIII ABM 10 10 100 SARO 1, 041 858 82 Region IX ABM 108 100 SARO 741 714 100 Region X ABM 100 100 SARO 756 530 70

Monitoring of CY 2009 ABM and SAROs Breakdown Region XI ABM SARO Region XIII ABM SARO Target Receipt Percent 144 1, 093 93 206 226 1, 077 144 1, 001 93 484 226 825 100 92 100 235 100 77

Monitoring of CY 2009 ABM and SAROs CY 2010 ABM SAROs Target 3, 337 15, 296 Receipt 33 79 Percent 1 0. 005

Monitoring of CY 2010 ABM and SAROs Breakdown Region NCR ABM SARO CAR ABM SARO Region I ABM SARO Target 286 604 97 389 220 1, 677 Receipt Percent 15 0. 009

Monitoring of CY 2010 ABM and SAROs Breakdown Region II ABM SARO Region IV ABM SARO Target Receipt Percent 170 353 325 1, 238 368 1, 329 2

Monitoring of CY 2010 ABM and SAROs Breakdown Region V ABM SARO Region VII ABM SARO Target Receipt Percent 214 952 793 3, 037 150 724

Monitoring of CY 2010 ABM and SAROs Breakdown Region Target Receipt Percent Region VIII ABM SARO Region IX ABM SARO Region X ABM SARO 10 1, 041 108 714 100 756

Monitoring of CY 2010 ABM and SAROs Breakdown Region XI Target Receipt Percent ABM SARO Region XIII ABM SARO 144 1, 093 93 206 226 1, 077 60 29