CH4 Flashcards
Desperate times
6 Release of Notice of Cash Allocation
a. Initial comprehensive NCA
b. Succeeding NCAs
c. Additional NCAs
d. Advice to Debit Account
e. Crediting and validity periods for NCAs
f. Common fund system
Other Disbursement Authorities
a. Release of Non-Cash Availment Authority (NCAA)
b. Release of Cash Disbursement Ceiling (CDC)
What are the two documents / reports, which are required by the DBM to be submitted on a regular basis?
1.Budget Execution Documents (BEDs)
2.Budget and Financial Accountability Reports (BFARs)
4 Budget Execution Documents
[BED No. 1] Financial Plan
[BED No. 2] Physical Plan
[BED No. 3] Monthly Disbursement Program
[BED No. 4] Annual Procurement Plan for Common-Use Supplies and Equipment
shall include the comparative obligation levels for the budget year and current year
[BED No. 1] Financial Plan
shall consist the performance indicators
department/agency
[BED No. 2] Physical Plan
As a basis by DBM for determining the monthly level of NCAs/other disbursement authorities to be used to national government agencies.
[BED No. 3] Monthly Disbursement Program
shall reflect the monthly quantity and cash requirements by items categorized
[BED No. 4] Annual Procurement Plan for Common-Use Supplies and Equipment
9 Budget and Financial Accountability Reports
[BAR No. 1] Quarterly Physical Report of Operation (QPRO)
[FAR No. 1] Statement of Appropriations, Allotments, Obligations, Disbursements and Balances (SAAODB)
[FAR No. 1-a] Summary of Appropriations, Allotments, Obligations, Disbursements and Balances by Object of Expenditures (SAAODBOE)
[FAR No. 1-b] List of Allotments and Sub-Allotments (LASA)
[FAR No. 2] Statement of Approved Budget, Utilizations, Disbursements and Balances (SABUDB)
[FAR No. 2-a] Summary of Approved Budget, Utilizations, Disbursements and Balances by Object of Expenditures (SABUDBOE)
[FAR No. 3] Aging of Due and Demandable Obligations (ADDO)
[FAR No. 4] Monthly Report of Disbursements (MRD)
[FAR No. 5] Quarterly Report of Revenue and Other Receipts (QRROR)
reflect the Department’s/Agency’s actual physical accomplishments as at a given quarter, in terms of the performance measures indicated in its
Physical Plan in BED No. 2.
[BAR No. 1] Quarterly Physical Report of Operation (QPRO)
reflect the authorized appropriations and adjustments, total allotments received including transfers/adjustments, total obligations, total disbursements and the balances of unreleased appropriations, unobligated allotments, and unpaid obligations of a department/office/entity by fund cluster and by allotment class.
[FAR No. 1] Statement of Appropriations, Allotments, Obligations, Disbursements and Balances (SAAODB)
shall be prepared by Funding Source Code (FSC) as clustered. shall reflect the summary of appropriations, allotments, obligations, disbursements and balances detailed by object of expenditures consistent with the COA Revised Chart of Accounts
[FAR No. 1-a] Summary of Appropriations, Allotments, Obligations, Disbursements and Balances by Object of Expenditures (SAAODBOE)
shall reflect the allotments released by the DBM and the sub- allotments issued by the Agency Central Office/RO, their
corresponding numbers, date of issuance, and amounts by allotment class and by Fund Cluster
[FAR No. 1-b] List of Allotments and Sub-Allotments (LASA)
shall reflect the approved budget, the utilizations, disbursements and balance of the entity’s income authorized by law to use, such as OWWA/SUCs, duly approved by their Board of Trustee/Regents
[FAR No. 2] Statement of Approved Budget, Utilizations, Disbursements and Balances (SABUDB)
shall reflect the details of the approved budget, utilizations, disbursements and balance of the entity’s income authorized by law to use presented by object of expenditures consistent with the COA Revised Chart of Accounts
[FAR No. 2-a] Summary of Approved Budget, Utilizations, Disbursements and Balances by Object of Expenditures (SABUDBOE)
