PAGBA Officials and Participants !

PFM UACS one more ….. reporting

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

PIU Status Report Harmonized Financial Accountability Reports (FARs) (Manual Reporting) COA DBM

COA-DBM Joint Circular No dated March 15, 2013 Revised Guidelines on the Submission of Quarterly Accountability Reports on Appropriations, Allotments, Obligations and Disbursements

1. Identification/preparation of an inventory of the existing/ common reports common reports 2. Design/harmonization of the reporting formats 3. Consultations with select departments/agencies in October, 2011 October, Validation of the proposed reports with the departments/ agencies in the CO in April and May, 2012 agencies in the CO in April and May, Issuance of the COA-DBM Joint Circular prescribing the use of the harmonized reports in March 2012 the use of the harmonized reports in March 2012 Harmonization Process Harmonization Process

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

1.Statement of Appropriations, Allotments, Obligations, Disbursements and Balances List of Agency Budget Matrix (ABM)/SAROs and Sub-AROs; 2.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 Harmonized Financial Accountability Reports

Progress Diagram Approval of all FARs Ensure the timely submission Approval of all FARs Ensure the timely submission Disburseme nts Unpaid Obligations Disburseme nts Unpaid Obligations Appropriations Allotments Obligations Unobligated Allotments Unreleased Appropriations Allotments Obligations Unobligated Allotments Unreleased Appropriations Budget Officer/ Head of Budget Unit Budget Officer/ Head of Budget Unit Chief Accountant/ Head of Acctg. Unit Chief Accountant/ Head of Acctg. Unit Agency Head Responsibilities

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

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

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