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Dir. Marietta M. Lorenzo Government Accountancy Sector

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Dir marietta m lorenzo government accountancy sector

Updates on

Accounting & Related Matters

Dir. Marietta M. Lorenzo

Government Accountancy Sector


Dir marietta m lorenzo government accountancy sector

OUTLINE

I. Framework on Keeping the General Accounts (KGA) of the National Government (NG)II. Exposure Draft Circulars a. Guidelines in the Keeping of the General Accounts of NG b. Guidelines on the Enhancement of Some Policies on the New Government Accounting System (NGAS)


Dir marietta m lorenzo government accountancy sector

OUTLINE

III. Harmonization of Philippine Government Accounting Standards (PGAS) with International Public Sector Accounting Standards (IPSAS) a. Revision of NGAS Manual

and Chart of Accounts


Dir marietta m lorenzo government accountancy sector

OUTLINE

IV. Accounting Issues/Concerns and Results of Review of CY 2009 FS/Reports

V. Monitoring of CY 2010 Quarterly Reports, by Province /City and Other Documents


Dir marietta m lorenzo government accountancy sector

I. Framework on KGA of NG


Legal basis

LEGAL BASIS

Mandate pursuant to the 1987 Philippine Constitution:

Section 2 (1), Article IX-D

The Commission on Audit shall keep the

general accounts of the Government and

preserve the vouchers and other

supporting documents relative to such

account.


I keeping the general accounts kga of the government contemporary interpretation

I. KEEPING THE GENERAL ACCOUNTS (KGA) OF THE GOVERNMENTCONTEMPORARY INTERPRETATION

  • Takes into account challenges in the accounting profession which requires due regard for international principles and standards of accounting;

  • Makes full use of advances in technology through computerized accounting and budget systems and shared data base tofacilitate preparation of financial reports;


Dir marietta m lorenzo government accountancy sector

KEEPING THE GENERAL ACCOUNTS (KGA) OF THE GOVERNMENTCONTEMPORARY INTERPRETATION

  • Mindful of the constitutional mandate and the spirit of the law which vest in COA the authority and responsibility to account for government appropriations and expenditures and to present a consolidated financial report;


Keeping of the general accounts framework

KEEPING OF THE GENERAL ACCOUNTS FRAMEWORK

GIFMIS

ABM/SARO/NCA

GIFMIS

DBM

NGAs

GIFMIS

FS/FR/TB/SAOB

GAA/ABM/SAROs/

NGAS, eNGAS, eBudget Monitoring

FS/FR/TB/SAOB/ROI

KGA

GIFMIS

GIFMIS

Review Results

SAAB

COA

GIFMIS


Dir marietta m lorenzo government accountancy sector

GIFMIS

NCA

GAA

GIFMIS

Review Results

GIFMIS

BESF/NEP

FS/FR/TB/SAOB

LAR

D/MAD

GIFMIS

GIFMIS

Findings

RFR

ABM/SAROs

FS/FR/TB/SAOB/ROI

Cash Ceiling

NGAS, eNGAS, eBudget Monitoring

LDC

ACIC

NCA

GIFMIS

BRS

ABM/SARO/

Bank Statement

KEEPING OF THE GENERAL ACCOUNTS EXPANDED FRAMEWORK

AGDB

DBM

CSAAB

COA

DOF-BTr

NGAs

AGDB


Coa kga overview

COA KGA OVERVIEW

GAA &

Sp. Laws

SAOB

SBUB

ROI

ABM/

SARO

SAA

SASPF

JEV

JEV

JAA

RAPAL

GJ

GL

RASPF

SAAB

(DBM)

SAAOB

TB

SAOB

(NGAs)

FR/FS

LEGEND:

DBM – Department of Budget and Management

NGAs – National Government Agencies

FR – Financial Report

FS- Financial Statements

GJ – General Journal

GL – General Ledger

JAA – Journal of Appropriations and Allotments

JEV – Journal Entry Voucher

RAPAL – Registry of Appropriations and Allotments

RASPF – Registry of Appropriations for Special Purpose Funds

ROI – Report of Income

SAA – Summary of Appropriations and Allotments

SAAB - Statement of Appropriations, Allotments and Balances

SASPF – Summary of Appropriations for Special Purpose Funds

SAOB – Statement of Allotments, Obligations and Balances

SAAOB – Statement of Appropriations, Allotments, Obligations and Balances

SBUB – Statement of Budget Utilization and Balances

TB – Trial Balance


Dir marietta m lorenzo government accountancy sector

II. Exposure Draft

of Circulars


Dir marietta m lorenzo government accountancy sector

II.a Joint Circular: COA,DBM and DOF

1.0 Rationale

The Commission on Audit (COA) is mandated under Section 2 (1), Article IX (D) of the 1987 Philippine Constitution “to keep the general accounts of the Government”. This constitutional mandate vests in COA the authority and responsibility to account for total appropriations and expenditures. It is imperative for COA to monitor, account and verify the overall budget of the national government.


Dir marietta m lorenzo government accountancy sector

Joint Circular: COA,DBM and DOF

1.0 Rationale

The full use of advances in technology through computerized systems and shared databases will facilitate the timely preparation of a consolidated financial report for the national government showing how the budget was allocated, released and utilized.


Dir marietta m lorenzo government accountancy sector

Joint Circular: COA,DBM and DOF

2.0 General Guidelines

2.1 Budgetary information/transactions

shall be recorded in appropriate

registries.

2.1.1 The Registry of Appropriations, Allotments and Balances (RAAB) (Annex A) shall be maintained by the Department of Budget and Management (DBM) to control and monitor appropriations and

allotments.


Dir marietta m lorenzo government accountancy sector

Joint Circular: COA,DBM and DOF

2.1.2 The Registry of Allotments and

Obligations (RAO) shall continue to be

maintained by the national government

agencies (NGAs) to control and monitor

allotments and obligations. For agencies

authorized to use income, the Registry of

Budget and Utilization (RBU) shall also be

maintained.


Dir marietta m lorenzo government accountancy sector

Joint Circular: COA,DBM and DOF

2.2 Budgetary reports shall be generated from the different registries as follows:

2.2.1 The Statement of Appropriations, Allotments and Balances (SAAB – Annex D) by department/agency from the RAAB;

2.2.2 The Statement of Allotments, Obligations and Balances (SAOB -Annex E) from the RAOs;


Dir marietta m lorenzo government accountancy sector

Joint Circular: COA,DBM and DOF

2.2.3 The Statement of Budget,

Utilization and Balances (SBUB –

Annex F) from the RBU; and

2.2.4 The Statement of Appropriations, Allotments, Obligations and Balances (SAAOB -Annex G) from the RAPAL and RASPF combined with data from the SAOB.


Dir marietta m lorenzo government accountancy sector

Joint Circular: COA,DBM and DOF

2.3 Books of accounts shall be kept by COA

to record the appropriations, allotments

and balances reflected in the RAPAL

and RASPF. Data on actual income,

obligations and related accounts shall

also be recorded in the COA books

based on financial reports from the

agencies.


Dir marietta m lorenzo government accountancy sector

Joint Circular: COA,DBM and DOF

3.0 Specific Responsibilities

3.1 The DBM shall:

3.1.1 Transmit to GAS, COA, complete and timely budget documents and reports as bases for recording in the books of accounts.

a. Copies of GAA and other special

appropriation laws;


Dir marietta m lorenzo government accountancy sector

Joint Circular: COA,DBM and DOF

b. Copies of ABMs, SAROs and other documents related to augmentation/ transfer/realignment of appropria- tions/allotments together with the Transmittal List (Annex H) issued by DBM central and regional offices immediately upon issuance to the agencies but not beyond ten days from end of the month;


Dir marietta m lorenzo government accountancy sector

Joint Circular: COA,DBM and DOF

3.1.2 Maintain RAAB by department/ agency/region;

3.1.3 Prepare Statement of Appropriations, Allotments and Balances (SAAB) showing data by department/agency/region and submit to DBM Central Office for consolidation;


Dir marietta m lorenzo government accountancy sector

Joint Circular: COA,DBM and DOF

3.1.4 Consolidate the central and regional offices SAAB and submit a Consolidated Statement of Appropriations, Allotments and Balances (CSAAB – Annex I) by department/agency to GAS, COA within 30 days after each quarter for reconciliation;

3.1.5 Effect appropriate adjustments based on the result of reconciliation of budget data with GAS, COA;


Dir marietta m lorenzo government accountancy sector

Joint Circular: COA,DBM and DOF

3.1.6 Provide GAS, COA, access to the DBM e-Budget system to facilitate the monitoring and recording of budget/ appropriations and allotments; and

3.1.7 Ensure compliance with the cut-off date for the issuance of SAROs at

yearend.


Dir marietta m lorenzo government accountancy sector

Joint Circular: COA,DBM and DOF

3.2 Bureau of the Treasury (BTr) shall:

3.2.1 Prepare and submit to GAS, COA on or before February 14 of the ensuing year the following reports:

a. Report of Current Year’s Receipts

from Borrowings (Annex J);

b. Analysis of Loans Payable –

Foreign (Annex K-1), Analysis of Loans Payable – Domestic

(Annex K-2), and Analysis of Bonds


Dir marietta m lorenzo government accountancy sector

Joint Circular: COA,DBM and DOF

Payable – Foreign (Annex K-3) and Analysis of Bonds Payable –Domestic (Annex K-4); and

c. Report of Income (National

Government and Regular Agency

Books)


Dir marietta m lorenzo government accountancy sector

Joint Circular: COA,DBM and DOF

3.3 National Government Agencies (NGAs):

3.3.1 The budget Unit shall:

a. Continue to maintain the RAO

and the RBU by allotment

class and by program, activity

and project;

b. Provide the Chief Accountant

access to the RAO/RBU any time

for certification as to availability


Dir marietta m lorenzo government accountancy sector

Joint Circular: COA,DBM and DOF

of fund and correctness of SAOB,

Statement of Budget, Utilization and

Balances (SBUB), and other related

reports.

c. Prepare the following quarterly reports:

1. Statement of Allotments, Obligations

and Balances;

2. Detailed Statement of Obligations,

Disbursements and Balances (Annex L);


Dir marietta m lorenzo government accountancy sector

Joint Circular: COA,DBM and DOF

3. List of Allotment Releases, by ABM and SAROs (Annex M); and

4. List of Not Yet Due and Demandable

Obligations, Current Year and Prior

Years (Annex N).


Dir marietta m lorenzo government accountancy sector

Joint Circular: COA,DBM and DOF

d. For agencies authorized to use income,

prepare the following additional quarterly reports:

1. Statement of Budget, Utilization

and Balances; and ;

2. Detailed Statement of Utilization,

Disbursements and Balances

(Annex O);


Dir marietta m lorenzo government accountancy sector

Joint Circular: COA,DBM and DOF

e. Submit the above financial reports in

accordance with the following reporting

deadlines, copy furnished the auditor:


Dir marietta m lorenzo government accountancy sector

Joint Circular: COA,DBM and DOF

3.3.2 The Accounting Unit shall:

a. Submit separate Report of Income

for NG and RA books on a

quarterly basis; and

b. Sign the SAOB, DSODB, SBUB, DSUDB

jointly prepared with the Budget Unit.


Dir marietta m lorenzo government accountancy sector

Joint Circular: COA,DBM and DOF

3.4 COA – GAS shall:

3.4.1 Record in the RAPAL and RASPF

(a) budget/appropriations and

(b) allotment releases to agencies,

based on GAA, Special Laws, ABMs

and SAROs;

3.4.2 Record in the books of accounts

(a) budget/appropriations,

(b) allotment releases to agencies, and

(c) unallotted appropriations


Dir marietta m lorenzo government accountancy sector

Joint Circular: COA,DBM and DOF

(d) expenditures/obligations incurred,

and (e) unexpended allotments

based on SAOB;

(f) income not authorized for use based

on the Report of Income of NGAs;

and

(g) prior years’ adjustments affecting

the surplus of the government;


Dir marietta m lorenzo government accountancy sector

Joint Circular: COA,DBM and DOF

3.4.3 Coordinate and reconcile pertinent

data on appropriations and allotments

with the DBM based on SAAB;

3.4.4 Analyze and reconcile allotments with

agencies based on SAOB and

coordinate discrepancies noted;


Dir marietta m lorenzo government accountancy sector

Joint Circular: COA,DBM and DOF

3.4.5 Prepare a report on the results of

the review of budget documents and

control of budget/appropriations;

3.4.6 Prepare the trial balances and financial

statements based on the COA books

maintained, and Statement of

Appropriations, Allotments, Obligations

and Balances.


Dir marietta m lorenzo government accountancy sector

Joint Circular: COA,DBM and DOF

3.5 COA Auditing Unit shall:

3.5.1 Verify the completeness of the

budgetary documents recorded in

the RAOs, coordinate with GAS,

COA for discrepancies noted and

inform the agency accordingly;

and


Dir marietta m lorenzo government accountancy sector

Joint Circular: COA,DBM and DOF

3.5.2 Verify the correctness and

completeness of entries in the

RAOs and data shown in the

SAOB/SBUB and DSODB/

DSUDB submitted by NGAs to

GAS, COA.


Dir marietta m lorenzo government accountancy sector

Joint Circular: COA,DBM and DOF

4.0 Repealing Clause

All circulars, memoranda and other issuances or parts thereof which are inconsistent with the provisions of this Circular are hereby repealed/modified accordingly.


Dir marietta m lorenzo government accountancy sector

Joint Circular: COA,DBM and DOF

5.0 Effectivity

This Circular shall take effect January 1, 2011.

FLORENCIO B. ABAD CESAR V. PURISIMA

Secretary Secretary

Department of Budget and Management Department of Finance

Reynaldo A. Villar

Chairman

Commission on Audit


Dir marietta m lorenzo government accountancy sector

II. b. Draft

COA Circular


Dir marietta m lorenzo government accountancy sector

Subject: Guidelines on the Enhancement of Some Policies on the New Government Accounting System (NGAS)


Dir marietta m lorenzo government accountancy sector

1.0 Purpose:

The constitutional mandate to promulgate accounting rules and regulation vests in COA authority to prescribe accounting policies and guidelines in the recording of government financial transactions and submission of financial statements and reports.


Dir marietta m lorenzo government accountancy sector

1.0 Purpose:

In the implementation of NGAS by national government agencies (NGAs) starting January 1, 2002, some accounting issues and concerns were raised by accountants and budget officers. In view thereof, this Circular is issued to enhance some NGAS policies and procedures.


Dir marietta m lorenzo government accountancy sector

COA Circular

2.0 General Guidelines

2.1 The “Statement of Income and

Expenses” shall be modified and

renamed “Statement of Subsidy/

Income and Expenses” (Annex A).


Dir marietta m lorenzo government accountancy sector

COA Circular

2.2 The account “Subsidy Income

from National Government”

(Account 651) shall be renamed

“Subsidy from National

Government” and appropriate

disclosure shall be included in

the Notes to Financial

Statements (FS) to show its

analysis/breakdown.


Dir marietta m lorenzo government accountancy sector

2.3 The lapsed Notice of Cash

Allocation (NCA) shall be

recorded in the General Journal

thru the Journal Entry Voucher.

COA Circular


Dir marietta m lorenzo government accountancy sector

Lapsed NCA – Regular & AP

Accounts Dr. Cr.

Subsidy from Nat’l. Govt. xx

Cash – Nat’l Treas., MDS xx

NCA for Trust Liabilities

Due from Nat’l. Treas. xx

Cash – Nat’l Treas., MDS xx


Dir marietta m lorenzo government accountancy sector

2.4 The restoration of the amount of cash equivalent to the total unreleased MDS checks at yearend required in Section 2.3 of COA Government Accounting and FMIS Circular Letter No. 2002-001 dated December 16, 2002 shall be discontinued. The amount shall instead be disclosed in the Notes to Financial Statements.

COA Circular


Dir marietta m lorenzo government accountancy sector

2.5 Transactions shall be accounted

by fund and separate financial

statements and reports shall be

submitted; and

COA Circular


Dir marietta m lorenzo government accountancy sector

COA Circular

2.6 The use of the Registry of Dormant Accounts (RDA) shall be

discontinued. The amount of

dormant accounts shall be

restored in the books of accounts

and disclosed in the Notes to FS.


Dir marietta m lorenzo government accountancy sector

2.7 The transfer of assets acquired in prior years shall be recorded using the Government Equity account.

COA Circular


Dir marietta m lorenzo government accountancy sector

III. Harmonization of PGAS/

NGAS with the IPSAS


Dir marietta m lorenzo government accountancy sector

3. PPSAS (cont.)


Dir marietta m lorenzo government accountancy sector

Compliance of NGAS/PGAS with the IPSAS

SUMMARY


Dir marietta m lorenzo government accountancy sector

IV. Accounting Issues/Concerns and

Results of Review of CY 2009 FS/Reports


Iv a accounting issues concerns and results of review of cy 2009 financial statements and reports

IV.A Accounting Issues/Concerns and Results of Review of CY 2009 Financial Statements and Reports

ISSUES/CONCERNS

RESOLUTION


Dir marietta m lorenzo government accountancy sector

Accounting Issues/Concerns and Results of Review of CY 2009 Financial Statements and Reports

  • Quarterly Reports on Cumulative Allotments,Obligations and Balances

1. Consolidate at the regional level the required quarterly reports (ROs,DOs & IUs) to facilitate submission to GAS within the

prescribed deadline.

.

1.Consolidation of

Quarterly Reports on

Cumulative Allotments,

Obligations and

Balances (Annex A) and

Detailed Statement of

CumulativeExpenditures/


Dir marietta m lorenzo government accountancy sector

Accounting Issues/Concerns and Results of Review of CY 2009 Financial Statements and Reports

Obligations Incurred, Obligations Liquidated/ Disbursements and Unliquidated Obligations (Annex B), by Province/ by City.


Dir marietta m lorenzo government accountancy sector

Accounting Issues/Concerns and Results of Review of CY 2009 Financial Statements and Reports

2. Use of quarterly report format not in accordance with in COA Circular No. 96-006 dated May 2, 1996

2. Strictly follow the report format prescribed in COA Circular No.96-006.


Dir marietta m lorenzo government accountancy sector

Accounting Issues/Concerns and Results of Review of CY 2009 Financial Statements and Reports

3.Non-submission of Quarterly List of ABMs and SAROs

3.Submit the List of

ABMs and SAROs

received thirty days

after the end of

every quarter.


Iv b analysis and review of cy 2009 financial statements

IV.B Analysis and Review of CY 2009 Financial Statements

RESOLUTIONS

ISSUES/CONCERNS

  • 1.Huge Balances of

  • Cash in Bank

    • Local Currency

    • Accounts (all funds)

    • Current Account

    • P4,280,751,560.57

  • Savings Account

  • P6,614,240.55

1.For ROs and OUs- ensure that remittances of salary deductions per RPSU payrolls

are within the prescribed period for timely disbursement.


Analysis and review of cy 2009 financial statements

Analysis and Review of CY 2009 Financial Statements

Note: Per DepED Notes FS, 85.37% or

P3,654,275,632.55 pertains to salary

deductions for remittance to cover

RPSU payrolls for December 2009.


Dir marietta m lorenzo government accountancy sector

Analysis and Review of CY 2009 Financial Statements

Breakdown of Cash, LCCA


Dir marietta m lorenzo government accountancy sector

Analysis and Review of CY 2009 Financial Statements


Dir marietta m lorenzo government accountancy sector

Analysis and Review of CY 2009 Financial Statements

2.Huge Balances of Outstanding Cash Advances

Payroll Fund

P1,291,286,563.32

Due from Officers and Employees-

P76,765,695.28

2. For heads of DepED - Closely supervise accountable officers and ensure that their cash advances are liquidated within the prescribed period

and previous cash advances are


Dir marietta m lorenzo government accountancy sector

Analysis and Review of CY 2009 Financial Statements

Advances to Officers and Employees-

P1,537,683,900.04

liquidated before new cash advances are granted. At yearend all cash advances must be fully liquidated


Dir marietta m lorenzo government accountancy sector

Analysis and Review of CY 2009 Financial Statements

Breakdown of Outstanding Cash Advances


Dir marietta m lorenzo government accountancy sector

Analysis and Review of CY 2009 Financial Statements


Dir marietta m lorenzo government accountancy sector

Analysis and Review of CY 2009 Financial Statements


Dir marietta m lorenzo government accountancy sector

Analysis and Review of CY 2009 Financial Statements

  • Huge balances of receivable accounts

3.The heads of DepED should demand prompt submission of reports needed for the liquidation of funds entrusted to

NGOs/POs.

Implementation must be strictly performed.

  • Due from GOCCs –

  • P 272,400,691.15

  • Due from NGOs/POs

  • – 36,925,072.63


Dir marietta m lorenzo government accountancy sector

Analysis and Review of CY 2009 Financial Statements

4. Unreconciled Reciprocal Accounts

Due from Central Office- P 93,441,114.66

Due to Regional Offices/

Staff Bureaus- 613,627,961.56

Difference (P520,186,846.90)


Dir marietta m lorenzo government accountancy sector

Analysis and Review of CY 2009 Financial Statements

Due from Regional

Offices/Staff Bureaus P 926,319,754.91

Due to Operating Units 48,769,441.85

Difference P877,550,313.06


Dir marietta m lorenzo government accountancy sector

Analysis and Review of CY 2009 Financial Statements

Due from Operating

Units P 2,259,796,856.69

Due to Regional

Offices/Staff Bureaus 613,627,961.56

DifferenceP 1,646,168,895.13


Dir marietta m lorenzo government accountancy sector

Analysis and Review of CY 2009 Financial Statements

Subsidy from

Central Office P200,708,240.39

Subsidy from Regional

Offices/Staff Bureaus 61,946,867.76

Subsidy from Operating

Units 150,367,808.02TotalP413,022,916.17


Dir marietta m lorenzo government accountancy sector

Analysis and Review of CY 2009 Financial Statements

Subsidy to Regional

Offices/Staff Bureaus P 5,561,918.73

Subsidy to Operating

Units 2,166,046,357.76

TotalP 2,171,608,276.49

Difference(P1,758,585,360.32)


Dir marietta m lorenzo government accountancy sector

V. Monitoring of Quarterly Reports

CY 2010

Target Receipt Percent

Annex A 796 309 39

Annex B 796 294 37


Dir marietta m lorenzo government accountancy sector

V. Monitoring of Quarterly Reports

Breakdown

REGION Target Receipt Percent

OSEC A 4 0 0

B 4 0 0

NCR A 60 9 15

B 60 9 15

CARA 32 16 50

B 32 16 50

Region IA 60 41 68

B 60 40 67


Dir marietta m lorenzo government accountancy sector

V. Monitoring of Quarterly Reports

Breakdown

Region Target Receipt Percent

Region II A 32 8 25

B 32 8 25

Region III A 72 30 42

B 72 29 40

Region A 60 24 40

IV-A B 60 24 40

Region A 32 6 19

IV-B B 32 6 19


Dir marietta m lorenzo government accountancy sector

V. Monitoring of Quarterly Reports

Breakdown

Region Target Receipt Percent

Region V A 56 12 21

B 56 12 21

Region VI A 72 41 57

B 72 41 57

Region VII A 64 7 11

B 64 7 11


Dir marietta m lorenzo government accountancy sector

V. Monitoring of Quarterly Reports

Breakdown

Report Target Receipt Percent

Region VIII A 44 23 52

B 44 23 52

Region IX A 36 19 53

B 36 19 53

Region X A 52 39 75

B 52 30 58


Dir marietta m lorenzo government accountancy sector

V. Monitoring of Quarterly Reports

Breakdown

Region Target Receipt Percent

Region XI A 40 12 30

B 40 12 30

Region XII A 40 12 30

B 40 9 23

Region XIII A 40 10 25

B 40 9 23

As of January 21, 2011


Dir marietta m lorenzo government accountancy sector

V. Monitoring of ABMs/SAROs

CY 2010

Target Receipt Percent

ABM 3,638 3,638 100

SAROs15,772 14,040 89


Dir marietta m lorenzo government accountancy sector

V. Monitoring of ABMs/SAROs

Breakdown

Region Target Receipt Percent

OSEC ABM 25 25 100

SARO 76 76 100

NCR ABM 302 302 100

SARO 1029 1029 100

CAR ABM 98 98 100

SARO 437 437 100

Region I ABM 235 235 100

SARO 1,477 1236 84


Dir marietta m lorenzo government accountancy sector

V. Monitoring of ABMs/SAROs

Breakdown

Region Target Receipt Percent

Region II ABM 174 174 100

SARO 752 752 100

Region III ABM 366 366 100

SARO 1,367 1367 100

Region IV ABM 386 386 100

SARO 1,483 1483 100


Dir marietta m lorenzo government accountancy sector

V. Monitoring of ABMs/SAROs

Breakdown

Region Target Receipt Percent

Region V ABM 236 236 100

SARO 1128 1128 100

Region VI ABM 790 790 100 SARO 2,481 1803 73

Region VII ABM 198 198 100 SARO 724 621 86


Dir marietta m lorenzo government accountancy sector

V. Monitoring of ABMs/SAROs

Breakdown

Region Target Receipt Percent

Region VIII ABM 143 143 100

SARO 1,041 1021 98

Region IX ABM 115 115 100

SARO 649 551 85

Region X ABM 100 100 100

SARO 690 452 65


Dir marietta m lorenzo government accountancy sector

V. Monitoring of ABMs/SAROs

Breakdown

Region Target Receipt Percent

Region XI ABM 144 144 100

SARO 1027 842 82

Region XII ABM 100 100 100

SARO 540 540 100

Region XIII ABM 226 226 100

SARO 877 702 80

As of January 21, 2011


Dir marietta m lorenzo government accountancy sector

Thank You!


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