dbmrovi continuing appropriations and accounts payable

32
CONTINUING APPROPRIATIONS & ACCOUNTS PAYABLE

Upload: dbmrovi

Post on 03-Apr-2015

670 views

Category:

Documents


2 download

TRANSCRIPT

Page 1: DBMROVI Continuing Appropriations and Accounts Payable

CONTINUING APPROPRIATIONS & ACCOUNTS PAYABLE

Page 2: DBMROVI Continuing Appropriations and Accounts Payable

OUTLINE OF PRESENTATION

I. Legal Bases/Applicable GuidelinesII. Definition of termsIII. Types of DBM ReleasesIV. Continuing AppropriationsV. Accounts Payable Classification of Accounts Payable Budgetary Policies on Accounts Payable Release of NCA for AP (NBC No. 528) Determination of Accounts Payable

VI. Year-End ReconciliationVII. Submission of Reports to DBM

Page 3: DBMROVI Continuing Appropriations and Accounts Payable

I. Legal Bases/Applicable Guidelines CL 2002-17 dtd Sept. 27, 2002

CL 2005-2 dtd 28 Jan 2005

CL 2004-3 dtd 26 January 2004

CL 2004-2 dtd 26 January 2004

CL 2001-14 dtd 31 July 2001 (correction of names of creditors thru typographical errors)

NBC No. 507 dtd Jan. 21, 2007

NBC No. 507A dtd June 12, 2007

Page 4: DBMROVI Continuing Appropriations and Accounts Payable

II. DEFINITION OF TERMS APPROPRIATION - refers to an

authorization made by law or other legislative enactment, directing payment out of government funds under specified conditions or specified purposes.

(GAA or other Special Laws)

Page 5: DBMROVI Continuing Appropriations and Accounts Payable

II. DEFINITION OF TERMS ALLOTMENT - refers to an appropriation issued

by the DBM to an agency which allows it to incur obligations for specified amounts contained in a legislative appropriation

(ABMs, SAROs, Sub-allotments,

LROs)

Page 6: DBMROVI Continuing Appropriations and Accounts Payable

II. DEFINITION OF TERMS

BUDGET - refers to a

financial plan required to be prepared by an implementing unit

Page 7: DBMROVI Continuing Appropriations and Accounts Payable

II. DEFINITION OF TERMS

OBLIGATION - refers to an amount committed to

be paid by the government for any lawful act made by an authorized officer for and in behalf of the government

Page 8: DBMROVI Continuing Appropriations and Accounts Payable

II. DEFINITION OF TERMS CONTINUING APPROPRIATIONS

refers to an appropriation available to support obligations for a specified purpose or project, even when these obligations are incurred beyond the budget year

MOOE and CO may be allowed for

obligation for 2 years (Ex: 2010 unobligated MOOE may still be obligated in 2011)

Page 9: DBMROVI Continuing Appropriations and Accounts Payable

III. TYPES OF DBM RELEASES

ALLOTMENT

- ABM

- SARO’s issued

- Sub-SARO

- Sub-Allotment

NCA/TRA

Page 10: DBMROVI Continuing Appropriations and Accounts Payable

IV. CONTINUING APPROPRIATIONS- balances of allotments as of Dec. 31, 2010 which are still

valid for obligation in 2011

- Request for issuance of NCA should be supported by:

* LDDAPs (as to type of creditors – EC or IC)

* SAOB as of Dec. 31, 2010

* Copy of last page of RAOMO for MOOE or RAOCO

for Capital Outlay

Page 11: DBMROVI Continuing Appropriations and Accounts Payable

SAMPLE FORMAT- SAOBP/A/P ALLOTMENT CLASS/OBJECT of

EXPENDITURE

(1)

ALLOTMENT RECEIVED

(2)

OBLIGATIONS INCURRED UNOBLIGATED BALANCE OF ALLOTMENT

(5)

This Report

(3)

To Date

(4)

I. CURRENT YEAR BUDGET

1. Personal Services

Salaries

Wages

PERA

RLIP

2. MOOE

Travelling

Office Supplies

3. CAPITAL OUTLAY

II. SPECIAL PURPOSE FUNDS

Salary Adjustment

Salaries

PHILHEALTH

ECIP

New Positions

Salaries

PHILHEALTH

ECIP

RLIP – Salary Adjustment

RLIP – New Positions

iii. PRIOR YEAR’S BUDGET (CONTINUING APPROPRIATIONS)

Page 12: DBMROVI Continuing Appropriations and Accounts Payable

V. ACCOUNTS PAYABLEClassification of Accounts Payable

According to Date of Delivery:

a) Prior Year’s A/P – obligations for which

goods and services projects have been delivered completed and accepted but remained unpaid as of Dec 31 of the immediately preceding year

b) Current Year A/P – obligations for which goods/services/projects have been delivered/completed and accepted during the current year

Page 13: DBMROVI Continuing Appropriations and Accounts Payable

V. ACCOUNTS PAYABLEClassification of Accounts Payable

According to type of creditorInternal Creditors

employees/utility co./other NGAs/GOCCs/LGUs/govt scholars/road right of way claimants and non-regular suppliers with one-time transactions during the fiscal year costing P10,000 and below

Page 14: DBMROVI Continuing Appropriations and Accounts Payable

V. ACCOUNTS PAYABLEClassification of Accounts Payable

According to type of creditor

External Creditors

- those agencies not enumerated under the previous section

Page 15: DBMROVI Continuing Appropriations and Accounts Payable

Two kinds of Overdrafts Incurred by IUs

Overdraft in allotment:

- Excess obligation over allotment

Overdraft in cash disbursement over obligations

- Use of excess cash without proper obligation

Page 16: DBMROVI Continuing Appropriations and Accounts Payable

V. ACCOUNTS PAYABLEBudgetary Policies on Accounts Payable

Only valid and legal A/Ps shall be considered for payment

(Valid and legal? - obligations incurred within the prescriptive period of the covering allotment and covered by an approved contract with specific creditors and suppliers)

The commitments and obligations shall be recognized/ booked up as A/Ps only upon receipt of the agency of the supplier’s/creditor’s bills for goods /services delivered /rendered and projects accepted

Page 17: DBMROVI Continuing Appropriations and Accounts Payable

V. ACCOUNTS PAYABLEBudgetary Policies on Accounts Payable

Commitments for which no goods/services have been delivered and projects accepted shall not be treated as A/Ps. These shall remain valid until such shall have been delivered – and will be considered as “NOT YET DUE AND DEMANDABLE OBLIGATIONS”

Page 18: DBMROVI Continuing Appropriations and Accounts Payable

V. ACCOUNTS PAYABLEBudgetary Policies on Accounts Payable

PY and CY external creditors – to be credited to an MDS Special Account – valid up to the end of the following month

PY and CY internal creditors – to be deposited to the regular MDS account – valid up to the end of the month

Page 19: DBMROVI Continuing Appropriations and Accounts Payable

V. ACCOUNTS PAYABLERelease of NCA for A/Pay (NBC No. 528) Prior Year’s Accounts Payable

NGAs shall submit to DBM a complete listing (BAF 304) of these A/P’s as of 31 December of each year for priority funding, to be supported with the Pre-lim or Final TB as of the end of the same period (CL 99-2)

Submitted as of 31 Jan 2011 – for priority funding

Beyond cut-off – queued under normal A/P procedure

Page 20: DBMROVI Continuing Appropriations and Accounts Payable

V. ACCOUNTS PAYABLERelease of NCA for A/Pay (NBC No. 528)

Prior Year’s Accounts Payable

Separate lists shall be submitted for external and internal creditors. The total PY AP per Lists should tally with the total A/Ps recorded in the submitted Pre-lim or Final TB as of 31 December of the year

Page 21: DBMROVI Continuing Appropriations and Accounts Payable

V. ACCOUNTS PAYABLERelease of NCA for A/Pay (NBC No. 528)

Current Year’s Accounts Payable

Goods and services to be delivered/rendered/completed and accepted during the year, charged against FY 2011 and prior year’s budget

- shall be paid pursuant to procedures for PY APs -regular queuing

Page 22: DBMROVI Continuing Appropriations and Accounts Payable

V. ACCOUNTS PAYABLEDetermination of Accounts Payable

TOTAL ALLOTMENTTOTAL OBLIGATION

(not to exceed total allotment)

Less: NCA Issued Or Actual disbursement TRA Issued TRA Issued

Add: Reverted Cash Equals: A/P Level Equals: A/P Level

A/P level = A/Pay Per TB/BAF 304

+ NYDD, if any

Page 23: DBMROVI Continuing Appropriations and Accounts Payable

Determination of Accounts PayableParticulars Allotment Obligations Unobligated Bal Excess/(OD)

Reg PS 189,978,000.00 189,981,435.00 (3,435.00)

LS-ERF/MT/Subsistence 2,013,906.00 2,008,925.00 4,981.00 1,546.00

Sal Adjustment - MPBF 22,404,298.00 22,409,134.00 (4,836.00) (4,836.00)

TL/RG - PGF 165,293.00 165,292.35 0.65

RLIP 18,772,358.00 18,784,733.63 (12,375.63) (12,375.63)

TOTAL PS 233,333,855.00 233,349,519.98 (15,664.98) (15,665.63)

For dropping

NCA Disbursed 220,137,958.00 (net of reversion of P20,000)

TRA Issued 9,801,307.68

Net 3,410,254.30

Less: OD (15,665.63)

A/P Level 3,394,588.67

Page 24: DBMROVI Continuing Appropriations and Accounts Payable

IX. Determination of Accounts Payable

Particulars Allotment Obligations Unobligated Bal Excess/(OD)

Reg PS 189,978,000.00 189,960,435.00 17,565.00 17,565.00

LS-ERF/MT/Subsistence 2,013,906.00 2,008,925.00 4,981.00 4,981.00

Sal Adjustment - MPBF 22,404,298.00 22,409,134.00 (4,836.00) (4,836.00)

TL/RG - PGF 165,293.00 165,292.35 0.65 0.65

RLIP 18,772,358.00 18,784,733.63 (12,375.63) (12,375.63)

TOTAL PS 233,333,855.00 233,328,519.98 5,335.02 5,335.02

No overdraft

NCA Disbursed 220,137,958.00 (net of reversion of P20,000)

TRA Issued 9,801,307.68

Net 3,389,254.30

Less: OD  

A/P Level 3,389,254.30

Page 25: DBMROVI Continuing Appropriations and Accounts Payable

Determination of Accounts Payable

Particulars Allotment Obligations Unobligated Bal Excess/(OD)

Reg PS 189,978,000.00 189,980,435.00 (2,435.00) (2,435.00)

LS-ERF/MT/Subsistence 2,013,906.00 2,015,925.00 (2,019.00) (2,019.00)

Sal Adjustment - MPBF 22,404,298.00 22,400,134.00 4,164.00 4,164.00

TL/RG - PGF 165,293.00 165,292.35 0.65 0.65

RLIP 18,772,358.00 18,765,733.63 6,624.37 6,624.37

TOTAL PS 233,333,855.00 233,327,519.98 6,335.02 6,335.02

OD- for dropping

(4,454.00)

NCA Disbursed 220,137,958.00 (net of reversion of P20,000)

TRA Issued 9,801,307.68

Net 3,388,254.30

Less: OD (4,454.00)

A/P Level 3,383,800.30

Page 26: DBMROVI Continuing Appropriations and Accounts Payable

Deadline for submission of A/Pay requests

Not later than 12 noon of the 25th of each month

If the 25th falls on a Sunday or holiday, the next working day shall be considered as the new cut-off date

Page 27: DBMROVI Continuing Appropriations and Accounts Payable

VI. YEAR-END RECONCILIATION

Section 1.5.1 of Circular Letter 2004-2:

A complete listing of PY A/P shall be submitted to DBM for priority funding supported with the Final Trial Balance

Total A/Pay should tally with the total A/Ps recorded in the submitted Trial Balance

Page 28: DBMROVI Continuing Appropriations and Accounts Payable

VI. YEAR-END RECONCILIATION

Required formats: - List of Allotment - Cummulative SAOB - List of NCA issued – segregated into PS and MOOE

and other special releases, such as CMPs, Cont Appro, etc and with list of reverted cash - List of TRA

- Reconciliation of cash balances Submission shall be basis of releases for A/Payable

and for unobligated portion of allotment

Page 29: DBMROVI Continuing Appropriations and Accounts Payable

VI. YEAR-END RECONCILIATION

PLEASE TAKE NOTE:

Only agencies/IUs with ACCOUNTS PAYABLE & CONTINUING APPROPRIATIONS @ year-end are scheduled for reconciliation.

Page 30: DBMROVI Continuing Appropriations and Accounts Payable

VII. Reports for Submission to DBM Reconciliation of Allotment and NCA/TRA

Releases Final Trial Balance (received by DepED-VI and

COA) SAOB (received by DepED-VI and COA) List of Due and Demandable Accounts Payable

(BAF 304) – tallies with Final TB (Masterlist of Accounts Payable as of 12/31/10) List of Not Yet Due and Demandable A/P

Page 31: DBMROVI Continuing Appropriations and Accounts Payable

The budget is the life of a nation as much as it is a tool for it to grow - after years of operating on budget deficits, the government has managed to put its fiscal position at a break-even point - and maybe even break through the elusiveness of a balanced budget…… let us all rise up to the challenge

Page 32: DBMROVI Continuing Appropriations and Accounts Payable