BUDGET

EXECUTION,
MONITORING
AND
REPORTING
Budget Information
the budgetary information consists of, among others,
data on appropriations or the approved budget,
allotments, obligations, revenues and other receipts,
and disbursements

2
 Approved Budget
is the expenditure authority derived from
appropriation laws, government ordinances, and
other decisions related to the anticipated revenue or
receipts for the budgetary period.

9/8/20XX PRESENTATION TITLE 3

Approved Budget
The approved budget consists of the following:
1. New General Appropriations 01
2. Continuing Appropriations 02
3. Supplemental Appropriations 03
4. Automatic Appropriations 04
5. Unprogrammed Funds 05
6. Retained Income/Funds 06
7. Revolving Funds 07
8. Trust Receipts 08

4
Original Budget
is the initial approved budget for the budget period
usually the General Appropriations Act (GAA).

It may include residual appropriated amounts

automatically carried over from prior years by law
such as prior year commitments or possible future
liabilities based on a current contractual agreement

5
Final Budget
Is the original budget adjusted for all reserves, carry-
over amounts, transfers, allocations and other
authorized legislative or similar authority changes
applicable to the budget period

6
Fund Release Documents

1. General Appropriations Act Release Document

(GAARD

2. Special Allotment Release Order (SARO)

3. General Allotment Release Order (GARO)

7
 General Appropriations Act
Release Document (GAARD)
–

serves as the obligational authority for the

comprehensive release of budgetary items
appropriated in the GAA, categorized as For
Comprehensive Release (FCR).

9/8/20XX PRESENTATION TITLE 8

9/8/20XX PRESENTATION TITLE 9
 Special Allotment Release
Order (SARO) –

covers budgetary items under For Later Release

(FLR) (negative list) in the entity submitted Budget
Execution Documents (BEDs), subject to compliance
of required documents/clearances.

9/8/20XX PRESENTATION TITLE 10

 Special Allotment Release
Order (SARO) –

Releases of allotments for Special Purpose Funds

(SPFs) (e.g., Calamity Fund, Contingent Fund, E-
Government Fund, Feasibility Studies Fund,
International Commitments Fund, Miscellaneous
Personnel Benefits Fund and Pension and Gratuity
Fund) are also covered by SAROs.

9/8/20XX PRESENTATION TITLE 11

 General Allotment Release
Order (GARO) –
is a comprehensive authority issued to all national
government agencies, in general, to incur obligations
not exceeding an authorized amount during a specified
period for the purpose indicated therein.

It covers automatically appropriated expenditures

common to most, if not all, agencies without need of
special clearance or approval from competent authority,
i.e. Retirement and Life Insurance Premium

9/8/20XX PRESENTATION TITLE 12

9/8/20XX PRESENTATION TITLE 13
 Disbursement Authority

1. Notice of Cash Allocation (NCA)

2. Non-Cash Availment Authority (NCAA)

3. Cash Disbursement Ceiling (CDC)

4. Notice of Transfer of Allocation

9/8/20XX PRESENTATION TITLE 14

 Notice of Cash Allocation
(NCA)

authority issued by the DBM to central, regional and

provincial offices and operating units to cover the
cash requirements of the agencies

9/8/20XX PRESENTATION TITLE 15

9/8/20XX PRESENTATION TITLE 16
 Non-Cash Availment
Authority (NCAA)
authority issued by the DBM to agencies to cover the
liquidation of their actual obligations incurred against
available allotments for availment of proceeds from
loans/grants through supplier’s credit/constructive
cash;

9/8/20XX PRESENTATION TITLE 17

 Cash Disbursement Ceiling
(CDC)
authority issued by DBM to the Department of
Foreign Affairs (DFA) and Department of Labor and
Employment (DOLE) to utilize their income
collected/retained by their Foreign Service Posts
(FSPs) to cover their operating requirements, but not
to exceed the released allotment to the said post;

9/8/20XX PRESENTATION TITLE 18

 Notice of Transfer of
Allocation
authority issued by the Central Office to its regional
and operating units to cover the latter’s cash
requirements.

9/8/20XX PRESENTATION TITLE 19

 Classification of
Expenditures
a. Entity incurring the obligation;

b. Program, Activity and Project (PAP);

c. Object of expenditures,
personnel services (PS),
maintenance and other operating expenditures (MOOE),
financial expenses (FE), and
capital outlays (CO);
9/8/20XX PRESENTATION TITLE 20
 Classification of
Expenditures
d. Region or locality of use;

e. Economic or functional classification of the

expenditures;

f. Obligational authority and cash transactions arising

from fund releases; and

g. Such other classifications as may be necessary for

the budget process.
9/8/20XX PRESENTATION TITLE 21
Monitoring of the
Budget
The budget shall be monitored by the Budget
Division/Units of NGAs through the maintenance
of registries for that purpose.
BUDGET
FORMS AND
REGISTRIES
Registries of Revenue and
Other Receipts
The Registries of Revenue and Other shall be
maintained by the Budget Division/Unit of NGAs
to monitor the revenue and other receipts
estimated/budgeted, collected and
remitted/deposited.
 Appendix 7

REGISTRY OF REVENUE AND OTHER RECEIPTS-SUMMARY

For the year ___________________

Entity Name : _____________________________ Fund Clus te r : ______________________

Variance
Non- (Es timated Unre mitte d/
Cumulative De pos it Cumulative
UACS Re ve nue Revenue over Unde pos ite d
Es timate d Re ve nue Re ve nue / Re mittance with Re mittance
Date Re fe re nce Obje ct Colle ctions / Cumulative Re ve nue and
Re ve nue Colle ctions Othe r Revenue and to B Tr AGDB / s and
Code Othe r Othe r
Re ce ipts Other AAB s De pos its
Re ce ipts Re ce ipts
Receipts )

(a) (b) (c) d= (b+c) e= (a-d) (f) (g) h= (f+g) i= (d-h)

9/8/20XX PRESENTATION TITLE 25

Registry of Appropriations
and Allotments
shall be maintained by NGAs to monitor
appropriations and allotments charged
thereto.

It shall show the original, supplemental and

final budget for the year and all allotments
received charged against the corresponding
appropriation.
 Appendix 8
REGISTRY OF APPROPRIATIONS AND ALLOTMENTS
For the year ____________________

Entity Name : ___________________________________

Fund Cluster : __________________________________ Sheet No. : ________________________

Reference Appropriations Adjustment/s on Appropriations Adjusted Appropriations

Maintenance Maintenance Total Adjustment/s Maintenance Total Adjusted

Total Appropriations
Personnel and Other Financial Capital Personnel and Other Financial Capital on Appropriations Personnel and Other Financial Capital Appropriations
Date GAA/SA/ MFO/PAP
GARO/ SARO Services Operating Expenses Outlays Services Operating Expenses Outlays Services Operating Expenses Outlays
Date
No. Expenses Expenses Expenses

(11)+(12)+(13)+
(1) (2) (3) (4) (1)+(2)+(3)+(4)= (5) (6) (7) (8) (9) (6)+(7)+(8)+(9) =(10) (11) (12) (13) (14)
(14)=(15)

9/8/20XX PRESENTATION TITLE 27

Registry of Allotments,
Obligations and
Disbursements
It shall be maintained by the Budget
Division/Unit of agencies to record allotments,
obligations and disbursements.

It shall show the allotments received for the

year, obligations incurred against the
corresponding allotment and the actual
disbursements made.
Registry of Allotments,
Obligations and
Disbursements
The RAODs shall be maintained by
appropriation act, fund cluster, MFO/PAP, and
allotment class
 Appendix 9A

REGISTRY OF ALLOTMENTS, OBLIGATIONS AND DISBURSEMENTS

PERSONNEL SERVICES
For the year ______________

Entity Name : ___________________________________

Fund Cluste r : __________________________________ MFO/PAP : ___________________________
Le gal Basis : ___________________________________ She e t No. : _____________________

Re fe re nce Unpaid Obligations

UACS Obje ct
Unobligate d
Date Code / Allotme nts Obligations Disburse me nts
Allotme nts Due and Not Yet Due and
Date Serial Number Expe nditure s
Demandable Demandable

9/8/20XX PRESENTATION TITLE 30

Obligation Request and
Status
The incurrence of obligations shall be made
through the issuance of Obligation Request and
Status (ORS)

The ORS shall be prepared by the

Requesting/Originating Office supported by valid
claim documents like DVs, payrolls, purchase/job
orders, itinerary of travel, etc.
Obligation Request and
Status
The Head of the Requesting/Originating Office or
his/her authorized representative shall certify in
the Section A of the ORS as to the necessity and
legality of charges to the budget under his/her
supervision, and validity, propriety and legality of
SDs.

The Head of the Budget Division/Unit shall certify

to the availability of allotment and such is duly
obligated by signing in Section B of the ORS
9/8/20XX PRESENTATION TITLE 33
Budget Utilization Request
and Status
The BURS shall be prepared by the
Requesting/Originating Office supported by valid
claim documents like DV, payroll, purchase/job order,
itinerary of travel, etc.

The Head of Requesting/Originating Office or his/her

authorized representative shall certify in Section A of
the BURS as to the necessity and legality of charges
to the budget under his/her supervision, and validity
and propriety of SDs.
Budget Utilization Request
and Status
The Head of Budget Division/Unit shall certify to the
availability of budget and its utilization in accordance
with its purpose by signing in Section B of the BURS.
9/8/20XX PRESENTATION TITLE 36
 BUDGET REPORTS

9/8/20XX PRESENTATION TITLE 37

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

This report shall 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
 Appendix 16
BAR No. 1

QUARTERLY PHYSICAL REPORT OF OPERATION

As at ______________________
Department : _________________________________________________________ Current Year Appropriations
Entity Name : ________________________________________________________ Supplemental Appropriations
Operating Unit : _______________________________________________________ Continuing Appropriations
Organization Code (UACS) : _____________________________________________ Off-Budget Account

Physical Targets Physical Accomplishments

Variance as of
Particulars UACS CODE Remarks
_______
1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Total 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Total

1 2 3 4 5 6 7=(3+4+5+6) 8 9 10 11 12=(8+9+10+11) 13 14
Part A
I. Operations
MFO 1 - [Description]
Performance Indicator (Set 1)
Quantity
Quality
Timeliness
…continue down to the last Set of PIs
…continue down to the last MFO
II. Projects
Target 1
Target 2
… continue down to the last target
… continue down to the last project
III. Automatic Appropriations
Special Account in the General Fund (Please specify)
MFO 1 - [Description]
Performance Indicator (Set 1)
… continue down to the last SAGF/MFO
Part B
Major Programs/Projects
KRA No. 1 - Anti-Corruption, Transparent, Accountable
and Participatory Governance
Program Budgeting: Education Program
MPP
Target 1
Target 2
…
Other Major Programs and Projects
PAP
Target 1
Target 2
…
…continue down to the last PAP
…continue down to the last Program Budgeting
…continue down to the last KRA

Prepared By: In coordination with: Approved by:

___________________________________ ________________________________ ________________________________
Planning Services Head / Planning Officer Financial Services Head/ Budget Officer Agency Head/ Department Secretary
Date: ________________________ Date: ________________________ Date: ________________________
Statement of Appropriations,
Allotments, Obligations,
Disbursements and Balances –
Financial Accountability Report (FAR)
No. 1 (SAAODB)
This report shall reflect the authorized appropriations
and adjustments, total allotments received including
transfers, total obligations, total disbursements and the
balances of unreleased appropriations, unobligated
allotments, and unpaid obligations of a
department/office/entity by source and by allotment
class.
 Appendix 17
FAR No. 1
STATEMENT OF APPROPRIATIONS, ALLOTMENTS, OBLIGATIONS, DISBURSEMENTS AND BALANCES
As of the Quarter Ending _______________
Department: _________________________________________________
Entity Name: _________________________________________________
Operating Unit: _______________________________________________
Organization Code (UACS): _____________________________________ Current Year Appropriations
Funding Source Code (as clustered): ______________________________ Supplemental Appropriations
(e.g. Old Fund Code: 101,102, 151) Continuing Appropriations

Appropriations Allotments Current Year Obligations Current Year Disbursements Balances

Unpaid Obligations
UACS Adjustments 1st 2nd 3rd 4th 1st 2nd 3rd 4th (15-20) = (23+24)
Particulars Adjustments Quarter Quarter Quarter Quarter Quarter Quarter Quarter Quarter
CODE Authorized (Transfer Adjusted Allotments Transfer Transfer Adjusted Total Unreleased Unobligated
(Withdrawal, Ending Ending Ending Ending Total Ending Ending Ending Ending Total Not Yet Due
Appropriation To)/From, Appropriations Received To From Allotments Appropriations Allotment Due and
Realignment) March June Sept. Dec. March June Sept. Dec. and
Realignment) Demandable
31 30 30 31 31 30 30 31 Demandable

1 2 3 4 5=(3+4) 6 7 8 9 10=[{6+(-)7}-8+9] 11 12 13 14 15=(11+12+13+14) 16 17 18 19 20=(16+17+18+19) 21=(5-10) 22=(10-15) 23 24

II. Automatic Appropriations
RLIP 1 04 102
C
S pecial Account in the General Fund (Please specify)
Motor Vehicle Users Charge Fund `
MOOE
CO
Sub-Total, Automatic Appropriations
PS
MOOE
Fin Exp.(if applicable)
CO
III. Special Purpose Fund (Please specify)
MPBF-PS 1 01 406
PGF-PS (Pension Benefits) 1 01 407
Sub-Total, Special Purpose Fund
PS
MOOE
Fin Exp.(if applicable)
CO
GRAND TOTAL
PS
MOOE
Fin Exp.(if applicable)
CO
Recapitulation by MFO:
MFO 1
MFO 2
…continue down to the last MFO
OF WHICH:
Major Programs/Projects
KRA No. 1 - Anti-Corruption, Transparent,
Accountable and Participatory Governance
Program Budgeting:
MPP
Other Major Programs and Projects
and monitored by the President through
PMS
PAP
…continue down to the last PAP
…continue down to the last Program Budgeting
…continue down to the last KRA

Certified Correct: Certified Correct: Recommending Approval: Approved By:

__________________________________________ ___________________________________________ _____________________________________ ______________________________________

Budget Officer Chief Accountant Director, FMS Agency Head/Department Secretary
Date: ____________________________________ Date: ____________________________________ Date: _________________________________ Date: _____________________________
Statement of Appropriations,
Allotments, Obligations,
Disbursements and Balances –
Financial Accountability Report (FAR)
No. 1 (SAAODB)

It shall be presented by: 1. Fund Authorization; 2. Major

Final Output; 3. Program/Activity/Project; and 4. Major
Programs/Projects - identified by Key Result area (KRA
Allotments, Obligations,
Disbursements and Balances by
object of expenditures– Financial
Accountability Report (FAR) No. 1-A
(SAAODB)
This report shall be prepared by Funding Source Code (FSC) as
clustered and shall reflect the summary of appropriations,
allotments, obligations, disbursements and balances detailed by
object of expenditures consistent with the COA Revised Chart of
Accounts per COA Circular No. 2013-002 dated January 30, 2013
and the Adoption of the PPSAS per COA Resolution No. 2014-003
dated January 24, 2014.
 Appendix 18
FAR No. 1-A

SUMMARY OF APPROPRIATIONS, ALLOTMENTS, OBLIGATIONS, DISBURSEMENTS AND BALANCES BY OBJECT OF EXPENDITURES

As of the Quarter Ending _______________
Department: _______________________________________________________________________________________________
Entity Name: ______________________________________________________________________________________________
Operating Unit: ____________________________________________________________________________________________ Current Year Appropriations
Organization Code (UACS): _________________________________________________________________________________ Supplemental Appropriations
Funding Source Code (as clustered) : __________________________________________________________________________ Continuing Appropriations

Appropriations Allotments Current Year Obligations Current Year Disbursements Balances

Unpaid Obligations
(15-20) = (23+24)
1st 2nd 3rd 4th 1st 2nd 4th
UACS Adjustments
Quarter Quarter Quarter Quarter Quarter Quarter
3rd
Quarter
Particulars Adjustments Adjusted
CODE Authorized (Transfer Adjusted Allotments Transfer Transfer Quarter Unreleased Unobligated
(Withdrawal, Total Ending Ending Ending Ending Total Ending Ending Ending Total Not Yet
Appropriation (To)/From, Appropriations Received To From Ending Appropriations Allotment Due and
Realignment) Allotments 'March 'June 'Sept. 'Dec. 'March 'June 'Dec. Due and
Realignment) 'Sept. 30 Demandable
31 30 30 31 31 30 31 Demandable

1 2 3 4 5=(3+4) 6 7 8 9 10=[{6+(-)7}-8+9] 11 12 13 14 15=(11+12+13+14) 16 17 18 19 20=(16+17+18+19) 21=(5-10) 22=(10-15) 23 24

SUMMARY
A. AGENCY SPECIFIC BUDGET
Personnel Services
Salaries and Wages
Salaries and Wages - Regular 50101010 00
50101010 01
50101010 02
Salaries and Wages - Contractual 50101020 00
Other Compensation
Personnel Economic Relief Allowance (PERA)

Representation Expenses
Transportation Allowance

Maintenance & Other Operating Expenses

Traveling Expenses 50201000 00
50201010 00
50201020 00
Training and Scholarship Expenses

Supplies and Materials Expenses

Utility Expenses

9/8/20XX PRESENTATION TITLE 44

List of Allotments and Sub-Allotments
– FAR No. 1.B
This report shall reflect the allotments released by the DBM and
the sub-allotments issued by the Entity Central Office/RO, their
corresponding numbers, date of issuance, and amounts by
allotment class and FSC.

The total allotments per this report should be equal to the total
allotments appearing in the SAAODB (FAR No. 1).
 Appendix 19
FAR No. 1-B

List of Allotments and Sub-Allotments

As of the quarter ending ___________, 20___

Department: ____________________________________________________________________________
Entity Name: ___________________________________________________________________________
Operating Unit: _________________________________________________________________________ Current Year Appropriations
Organization Code (UACS): _______________________________________________________________ Continuing Appropriations
Funding Source Code (as clustered) : ________________________________________________________ Supplemental Appropriations

Allotments / Sub-Allotments received

Allotments / Sub-Allotments Funding Source Sub-Allotment to Regions/Operating Units Total Allotments / Net of Sub-allotments
from COs / ROs
No.
Number Date Description UACS Code PS MOOE CO Total PS MOOE CO Total PS MOOE CO Total
1 2 3 4 5 6 7 8 9=(6+7+8) 10 11 12 13=(10+11+12) 14 = (6+10) 15 = (7+11) 16 = (8 + 12) 17=(14+15+16)
A. Allotments received from DBM
Comprehensive Release per Annex A Agency
1 and 02-Jan-14 Specific Budget 1 01 101
2 GARO No. 2014-1 (RLIP) 02-Jan-14 RLIP 1 04 102
3
4 SARO (MPBF) 1 01 406
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Sub-total - - - - - - - - - - - -
B. Sub-allotments received from
Central Office/Regional Office
1
2
3
4
5
6
Sub-Total - - - - - - - - - - - -
Total Allotments - - - - - - - - - - - -

Summary by Funding Source Code:

Agency Specific Budget 1 01 101
RLIP 1 04 102
MPBF 1 01 406
Statement of Approved Budget,
Utilization, Disbursements– Financial
Accountability Report (FAR) No. 2
This report 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 and shall be prepared by FSC as clustered.
Summary of Approved Budget,
Utilization, Disbursements by Object
of Expenditures– Financial
Accountability Report (FAR) No. 2A
This report 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 29 Revised Chart of Accounts and shall
be prepared by Funding Source Code as clustered
Aging of Due and Demandable
Obligations – FAR No. 3

This report shall be prepared by FSC as clustered and shall reflect

the balance of unpaid obligations as indicated in the Obligation
Request (ObR) and the ADDOs as at yearend.
 Appendix 22
FAR No. 3

AGING OF DUE AND DEMANDABLE OBLIGATIONS

As of December 31, _______
Department: _________________________________________________________
Entity Name:_________________________________________________________
Operating Units: _____________________________________________________
Organization Code (UACS): ___________________________________________
Funding Source Code (as clustered): ____________________________________
(e .g. Old Fund Code : 101,102, 151)

AGING OF DUE AND DEMANDABLE OBLIGATIONS

Obligation Request

Name of Creditor 90 days & 91 to 180 181 to 270 271 to 360 Beyond 360 Remarks
Amount
below days days days days
Number Date Amount

1 2 3 4 5 6 7 8 9 10 11

TOTAL

Certified Correct by: Recommended by: Approved by:

__________________________ ____________________________ _____________________________

Agency Chief Accountant Director, PFMS Head of Agency or
Authorized Representative
Date: _________________ Date: _________________ Date: _________________

Certified Correct by:

__________________________
Agency Budget Officer
Date: _________________
Monthly Report of Disbursements –
FAR No.4
It reflect the total disbursements made by department, office or entity
and operating unit from the following disbursement authorities:
1. Notice of Cash Allocation;
2. NCA for Working Fund issued to BTr as an advance funding from
loan/grant proceeds in favor of an entity;
3. Tax Remittance Advice issued;
4. CDC issued by departments with foreign-based agencies or units;
5. Non-Cash Availment Authority; and
6. Others, e.g. Customs, Duties and Taxes (CDT), BTr Documentary
Stamps.

The report shall track the actual disbursement of the

departments/agencies against their Disbursement Program. The reasons
 Appendix 23
FAR No. 4
MONTHLY REPORT OF DISBURSEMENTS
For the month of ______, 20___
De partme nt: _______________________________________________
Entity Name : ______________________________________________
Ope rating Unit: ____________________________________________
Organization Code (UACS): __________________________________
Funding Source Code (as clus te re d): ___________________________
(e.g. Old Fund Code: 101,102, 151)

CURRENT YEAR B UDGET PRIOR YEAR'S B UDGET TRUST LIAB ILITIES GRAND TOTAL

PARTICULARS PRIOR YEAR'S ACCOUNTS PAYABLE CURRENT YEAR'S ACCOUNTS PAYABLE SUB -TOTAL Re marks
Fin. Fin.
PS MOOE CO TOTAL Fin. Fin. TOTAL PS MOOE CO TOTAL PS MOOE CO TOTAL
Exp PS MOOE CO Sub-Total PS MOOE CO Sub-Total Exp
Exp Exp
1 2 3 4 5 6= (2+ 3+4+5) 7 8 9 10 11= (7+ 8+9+10) 12 13 14 15 16= (12+ 13+14+15) 17=(11+16) 18=(6+17) 19 20 21 22=(19+20+21) 23 24 25 26 27=(23+24+25+26) 28
Notice of Cas h Allocation (NCA) e.g. Reasons
MDS Checks Issued for over or
Advice to Debit Account under spending
Working Fund (NCA is s ue d to B Tr) and the catch-up
Tax Re mittance Advice s Is s ue d (TRA) plan
Cas h Dis burs e me nt Ce iling (CDC)
Non-Cas h Availme nt Authority (NCAA)
Othe rs (CDT, B Tr Docs Stamp, e tc.)
TOTAL
FEB RUARY
Notice of Cash Allocation
MDS Checks Issued
Advice to Debit Account
Tax Remittance Advices Issued
Cash Disbursement Ceiling
Non-Cash Availment Authority
Others (CDT, Docs Stamp, etc.)
TOTAL
M ARCH
Notice of Cash Allocation
MDS Checks Issued
Advice to Debit Account
Tax Remittance Advices Issued
Cash Disbursement Ceiling
Non-Cash Availment Authority
Others (CDT, Docs Stamp, etc.)
TOTAL
1ST QUARTER
Notice of Cash Allocation
MDS Checks Issued
Advice to Debit Account
Tax Remittance Advices Issued
Cash Disbursement Ceiling
Non-Cash Availment Authority
Others (CDT, Docs Stamp, etc.)

GRAND TOTAL
SUMM ARY:
Pre vious Re port (Fe b) This month (M arch) As of Date Pre vious Re port (Fe b)This month (M arch) As of Date
Total Disbursement Authorities Received Total Disbursements Program
NCA Less: * Actual Disbursements
Working Fund (Over)/Under spending
TRA
CDC
NCAA
Others (CDT, BTr Docs Stamp, etc.)
Le s s : Notice of Transfer Allocations (NTA)* issued
Total Dis burs e me nts Authoritie s Available
Le s s : Lapsed NCA
Disbursements *
B alance of Dis burs e me nts Authoritie s as of to date
Note s : The us e of NTA is dis courage d
* Amounts should tally
Certified Correct: Approved By:

Agency Chief Accountant Head of Agency or Authorized Representative

Date: ____________________________ Date: ____________________________
Quarterly Report of Revenue and
Other Receipts – FAR No. 5

This report shall reflect the actual revenue and other

receipts/collections from all sources remitted with the BTr and
deposited in other AGDB for the current year presented by
quarter, and by specific sources consistent with the COA
Revised Chart of Accounts.
 Appendix 24
FAR No. 5

QUARTERLY REPORT OF REVENUE AND OTHER RECEIPTS

As of the Quarter Ending _____________
(In Pesos)

De partme nt: _______________________________________________

Entity Name : _______________________________________________
Ope rating Unit: _____________________________________________
Organization Code (UACS): ___________________________________

CUM ULATIVE REM ITTANCE /DEPOSITS

ACTUAL REVENUE AND OTHER RECEIPTS/COLLECTIONS VARIANCE
REVENUE TO DATE
CLASSIFICATION / SOURCES UACS
TARGET Re marks
OF REVENUE AND OTHER RECEIPTS Code
(Annual) Remittance to Deposited with
1st Quarter 2nd Quarter 3rd Quarter 4th Quarter TOTAL Total Amount %
BTr AGDB
1 2 3 4 5 6 7 8=(4+5+6+7) 9 10 11=(9+10) 12=(8-3) 13 = (12 / 3) 14
A. Ge ne ral Fund (forme rly Fund 101)

- Tax
Documentary Stamp Tax 40104010 00

- Non-Tax
Permit Fees Import 40201010 01

B . Spe cial Account in the

Ge ne ral Fund (forme rly Fund 105, 183, 401, 151-159)

- Tax

- Non-Tax

C. Off-B udge t Accounts (forme rly Fund 161 to 164, e tc.)

D. Cus todial Funds (forme rly Fund 101-184, 187)

TOTAL

Certified Correct: Approved By:

Chief Accountant Agency Head/Department Secretary/

Authorized Representative
Date: ______________________________________ Date: ______________________________________
Submission of Budget and
Financial Accountability Reports
timelines in submitting the required FARs to COA-GAS and DBM:

a. Within thirty (30) days after the end of each quarter –

1. SAAODB – FAR No. 1
2. SAAODBOE – FAR No. 1.A
3. List of Allotments/Sub-Allotments - FAR No. 1.B
4. SABUDB – FAR No. 2
5. SABUDBOE – FAR No. 2.A
6. QRROR – FAR No. 5
Submission of Budget and
Financial Accountability Reports
b. On or before 30th day following the end of the year –
ADDO – FAR No. 3

c. On or before 30th day of the following month covered –

MRD – FAR No. 4

d. On or before February 14 of the following calendar year –

Consolidated Statement of Allotments, Obligations, and Balances
per Summary of Appropriations under FCR under GAA, GARO,
and SARO.