budget and financial accountability reports (bfars)
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7/26/2019 BUDGET AND FINANCIAL ACCOUNTABILITY REPORTS (BFARs)
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Presented by Ma. Cecilia M. NaridoAugust 20, 2014
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UACS and PFM PolicyBasis
Master plan for modernizing thefinancial management system ofthe government
EO No. 55 (s. 2011) directs theintegration and atomation of !"M
systems
#mprove efficiency$ acconta%ilityand transparency of p%lic fndse
&ontri%te to good governanceand fiscal discipline as a strategyfor inclsive gro'th and povertyredction
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Budget and Financial
Reporting
CA!BM
"#ple#entingAgencies
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Budget and Financial
Reporting
CA!BM
"#ple#entingAgencies
$"N% C"RC&'AR N BFARs
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Previous Joint Circular 2013-1
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Joint Circular 2014-1 DBM-COA
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$"N% C"RC&'AR201()1
(no BAR)
Annex A Statement of Appropriations,Allotments, Obliations,!isb"rsements # Balances(SAAO!B)
Annex B $%e !etailed S"mmary ofObliations, !isb"rsementsand Unpaid Obliations
AnnexA&'
ist of Aency B"detMatrixSpecial Allotment
Release Orders S"b*Allotment Release Orders
$"N% C"RC&'AR 2014)1
BAR +o&' "arterly P%ysical Report ofOperation (PRO)
FAR +o& ' Statement of Appropriations,Allotments, Obliations,!isb"rsements and Balances
(SAAO!B)
FAR +o& '*A
S"mmary of Appropriations,Allotments, Obliations,!isb"rsements and Balances byOb-ect of .xpendit"res(SAAO!BO.)
FAR +o& '*B ist of Allotments and S"b*Allotments (ASA)
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$"N% C"RC&'AR
201()1(none / for o0*b"det f"nds)
(none / for o0*b"det f"nds)
Annex C $%e S"mmary of Prior 1ear2sObliations,!isb"rsements and UnpaidObliations
Annex ! $%e S"mmary Report of
!isb"rsements
(none / for re3en"es andot%er receipts)
$"N% C"RC&'AR 2014)
1FAR +o& 4 Statement of Appro3ed B"det,
Utili5ations, !isb"rsements andBalances (SABU!B) (for O0*B"det F"nd)
FAR +o& 4*A
S"mmary of Appro3ed B"det,Utili5ations, !isb"rsements andBalances by Ob-ect of.xpendit"res (SABU!BO.) (forO0*B"det F"nd)
FAR +o& 6 Ain of !"e and !emandableObliations (A!!O)
FAR +o& 7 Mont%ly Report of !isb"rsements(MR!)
FAR +o& 8 "arterly Report of Re3en"e andOt%er Receipts (RROR)
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Quarterly Physical Report of Operation(QPRO) – BAR No.1
$%is report s%all re9ect t%e!epartment:sAency:s act"al p%ysicalaccomplis%ments as of a i3en ;"arter, interms of t%e performance meas"res indicatedin its P%ysical Plan (B.! +o& 4)&
CA)!BM $oint Circular2014)1
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*BAR No. 1+
!art
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*BAR No. 1+
!art /
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CA !BM $ i t Ci l
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Statement of Appropriations, Allotments,
Obligations, Disbursements and Balances(SAAODB) – FAR No.1
$%is report s%all re9ect t%e a"t%ori5ed appropriations
and ad-"stments, total allotments recei3ed incl"dintransfers ad-"stments, total obliations, totaldisb"rsements and t%e balances of "nreleasedappropriations, "nobliated allotments, and "npaid
obliations of a departmento<ceaency by F"ndinCl"ster& =t s%all li>e?ise be presented by@ F"nd A"t%ori5ation
Ma-or Final O"tp"t (MFO)ProramActi3ityPro-ect (PAP)Ma-or ProramsPro-ects (identify by RA)
CA)!BM $oint Circular2014)1
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*FAR No. 1+!art # ##
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*FAR No. 1+!art ###
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Summary of Appropriations, Allotments,
Obligations, Disbursements and Balances byObject of Expenditures (SAAODBOE) –FAR No.1-A
$%is report s%all be prepared by F"nd Cl"ster and s%allre9ect t%e s"mmary of appropriations, allotments,obliations, disb"rsements and balances detailed byob-ect of expendit"res consistent ?it% t%e COA Re3ised
C%art of Acco"nts per COA Circ"lar +o& 4'6*4 dated Dan"ary 6, 4'6 and t%e Con3ersion from t%eP%ilippine Eo3ernment C%art of Acco"nts to t%e Re3isedC%art of Acco"nts, additional acco"ntsre3ised
descriptiontitle of acco"nts per COA Circ"lar +o& 4'7*6 dated April '8, 4'7
CA)!BM $oint Circular2014)1
1*
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*FAR No. 1A+!art
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*FAR No. 1A+!art $ / &
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List of Allotments and Sub-Allotments(LASA) – FAR No.1-B
$%is report s%all re9ect t%e allotments released
by t%e !BM and t%e s"b*allotments iss"ed byt%e Aency Central O<ce (ACO)Reional O<ce(RO), t%eir correspondin n"mbers, date ofiss"ance, and amo"nts by allotment class andby F"nd Cl"ster& $%e total allotments per t%isreport s%o"ld be e;"al to t%e total allotmentsappearin in t%e SAAO!B (FAR +o& ')&
CA)!BM $oint Circular2014)1
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*FAR No. 1B+
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Statement of Approved Budget, Utilizations,Disbursements and Balances (SABUDB)–FAR No.2 (for Off-Budget Fund)
$%is report s%all re9ect t%e appro3ed b"det,"tili5ations, disb"rsements and balances of
t%e aency a"t%ori5ed by la? to "se t%eirincome, s"c% as OASUCs, and appro3ed
by t%e Board of $r"steeReents&
CA)!BM $oint Circular2014)1
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*FAR No. 2+
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Summary of Approved Budget, Utilizations,Disbursements and Balances by Object ofExpenditures (SABUDBOE) – FAR No. 2-A(for Off-Budget Fund)
$%is report s%all re9ect t%e details of t%eappro3ed b"det, "tili5ations, disb"rsements andbalances of t%e aency a"t%ori5ed by la? to "se
t%eir income presented by ob-ect ofexpendit"res consistent ?it% t%e COA Re3isedC%art of Acco"nts&
CA)!BM $oint Circular2014)1
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*FAR No. 2A+
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*FAR No. 2A+
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CA)!BM $oint Circular2014)1
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*FAR No. (+
2+
C i Ci l
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Monthly Report of Disbursements (MRD) –FAR No.4
$%e report s%all re9ect t%e total disb"rsements
made by department, o<ce or aency andoperatin "nit by F"nd Cl"ster from t%e follo?indisb"rsement a"t%orities&
$%e report s%all trac> t%e act"al disb"rsementof t%e departmentsaencies aainst t%eir!isb"rsement Proram& $%e reasons for o3er or"nder spendin s%all be indicated&
CA)!BM $oint Circular2014)1
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*FAR No. 4+
2-
CA !BM $ i Ci l
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Quarterly Report of Revenue and OtherReceipts (QRROR) – FAR No.5
$%is s%all re9ect t%e report on act"al re3en"e
and ot%er receipts of t%e aencyoperatin "nits(OUs) for t%e c"rrent year presented by;"arter, and by speciGc so"rces consistent?it% t%e COA Re3ised C%art of Acco"nts&
CA)!BM $oint Circular2014)1
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*FAR No. +
1
Ti li
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it%in t%irty (6) days after t%e end of
eac% ;"arterPRO / BAR +o& 'SAAO!B /FAR +o& 'SAAO!BO. / FAR +o& '*AASA / FAR +o& '*BSABU!B / FAR +o& 4SABU!BO. / FAR +o& 4*ARROR / FAR +o& 8
On or before 6t% day follo?in t%e end oft%e year
A!!O / FAR +o& 6
On or before 6t%
day of t%e follo?inmont% co3ered b t%e re ort
Timelines
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$%e BFARs s%all be d"ly sined by desinatedo<cialsa"t%orities identiGed "nder eac% form&
$%e %ead of eac% OU, o<ce or aency s%all be
responsible for t%e timely s"bmission of t%eBFARs prescribed in t%is Circ"lar to t%e !BMo<ces concerned and to t%e COA * A"dit $eameaders and Eo3ernment Acco"ntancy Sector(EAS)&
Responsibilities
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epartments3agencies 'ith decentralized set4p
shall esta%lish their reasona%le ct4off dates to allo'sfficient time in the consolidation of reports. he
follo'ing procedres shall %e o%served to ensre
s%mission on the prescri%ed date6
a) he lo'er operating nits$ i.e.$ field offices$ district
offices$ provincial offices shall directly s%mit their
reports to their &O dit eam 7eader and /M
8O concerned (in the case of !9:$ O:$ ;<&s$
epEd$ E; and &:E). :o'ever$ they shallli=e'ise frnish their 8O and &O copies of their
reports 'ithin 5 days after the end of each quarter $
for consolidation prposes
Responsibilities
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%) he agency 8O shall prepare a consolidated report
covering the report of the region and its lo'eroperating nits$ then s%mit the same to the gency
&entral Office and &O4>; within 10 days after
the end of each quarter ?
c) $%e Aency Central O<ce s%all prepare ano3erall consolidated report of t%edepartmentaency and s"bmit t%e report tot%e CO of !BM and COA*EAS within 30 days
after the end of each quarter.
Responsibilities
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Penalty Clause
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-FF-C%""%/
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