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Chapter 4 Flashcards

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1
Q

The obligational authority and disbursement authority for items of appropriations in the budget shall be released through the following documents:(2)

A
  1. Obligational Authority or Allotment
  2. Disbursement Authority
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2
Q

Obligational Authority or Allotment - the following are the documents which authorize the entity to incur obligations:

A

a. GAA as the Allotment Order (GAAAO)
b. Special Allotment Release Order (SARO) or General Allotment Release Order (GARO)

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3
Q

This serves as the obligational authority for the comprehensive release of budgetary items appropriated in the General Appropriation Act (GAA), categorized as For Comprehensive Release (FCR)

A

General Appropriation Act (GAA) as the Allotment Order (GAAAO)

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4
Q

Classified as For Later Release (FLR) and therefore considered as the withheld portion of the budget

A

Special Allotment Release Order (SARO) or General Allotment Release Order (GARO)

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5
Q

It covers budgetary items in the entity-submitted Budget Execution Documents (BEDs), subject to compliance of required documents/clearances.

A

Special Allotment Release Order (SARO)

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6
Q

It is an obligational authority issued to all national government agencies, in general, to incur obligations not exceeding an authorized amount during the specified period for the purpose indicated therein.

A

General Allotment Release Order (GARO)

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7
Q

Disbursement Authority - the following documents authorize the entity to pay obligations and payables:

A

a. Notice of Cash Allocation (NCA)
b. Non-cash Availment Authority (NCAA)
c. Cash Disbursement Ceiling

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8
Q

This is the authority issued by DBM to central, regional, and provincial offices and operating units to pay operating expenses, purchases of supplies and materials, acquisition of PPE, accounts payable, and other disbursments through the issue of Modified Disbursements System (MDS) checks, Authority to Debit Account (ADA), or other modes of disbursements.

A

Notice of Cash Allocation (NCA)

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9
Q

This is the 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.

A

Non-Cash Availment Authority (NCAA)

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10
Q

This is the authority issued by the DBM to the Department of Foreign Affairs and Department of Labor and Employment 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.

A

Cash Disbursement Ceiling (CDC)

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11
Q

It pertains to the budget of the preceding year which, by operation of laws, becomes re-enacted and shall remain in force in effect until the general appropriation bill for the current year is passed by Congress.
It allows the use of public funds for regular operations pending the approval of GAA.

A

Re-enacted budget

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12
Q

Upon the GAA’s effective date, which is after __________ following the completion of its publication in the Official Gazette or in a newspaper of general circulation, the Allotment Release Program (ARP) shall be established.

A

Fifteen days

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13
Q

ARP shall not exceed______

A

Total Obligation Program under the Budget of Expenditures and Sources of Financing (BESF)

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14
Q

For each NGA, ARP shall be an equal amount to the aggregate of the following:(2)

A

a. Built-in Appropriation under the GAA
b. The programmed level of their automatic appropriations

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15
Q

Items accommodated within ARP of NGAs to be offset against programmed/identified items:(3)

A

a. Releases from Unprogrammed Appropriations
b. Other automatic appropriations
c. Other appropriations sources as extended by subsequent legislative enactment

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16
Q

After the specified validity period, all unreleased appropriations or unexpended or undisbursed funds ________

A

shall be reverted to the unappropriated surplus of the General Fund and shall not be available for expenditure except by subsequent legislative enactment.

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17
Q

All funds transferred between or among government agencies and LGUs

A

shall not be considered disbursed until the transferred amounts have been actually utilized to pay for the obligations.

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18
Q

Any unexpended or undisbursed funds at the end of the validity period

A

shall be reverted to the National Treasury and shall not be available for expenditure except by subsequent legislative enactment.

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19
Q

Obligational authority for items of appropriations shall be released through:(2)

A

a. GAA as the Allotment Order (GAAAO) - for Comprehensive release
b. Special Allotment Release Order (SARO) - for later release

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20
Q

Fund for Centrally-Managed Items (CMI) or Lump sum appropriations ________

A

shall be released directly to the RO or OU upon agency’s submission to DBM of a special Budget Request (SBR) and supported by the complete details of the activities or projects.

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21
Q

These are any changes within an activity or project, change in operating unit, allotment class, object of expenditure, within an agency or department budget.
This also covers the use of appropriations for authorized purposed under the Unprogrammed Appropriation to cover any deficiency in a purpose.

A

Modification

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22
Q

Modification covering allotments for MOOE and CO

A

shall not entail any increase in the total amount appropriated for an activity or project.
-modifications may be done only within each activity in case of programs with several activities.

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23
Q

It is an act of the constitutional officers authorized to use savings in their respective appropriations to cover actual deficiencies incurred for the current year in any existing item of appropriation within their respective offices.

A

Augmentation

24
Q

It refers to the portion or balances of any released appropriation WHICH HAVE NOT BEEN OBLIGATED as a result of completion, final discontinuance, abandonment of a program, activity or project, and implementation of measures resulting in improved system and efficiencies at a lesser cost.

A

Savings

25
Q

It occurs when there is an unforeseen modification or adjustment in the P/A/P; or reassessment in the use, prioritization and/or distribution of resources.

A

Deficiency

26
Q

Agencies authorized to utilized income collections accruing to their Special Accounts in the General Fund (SAGF) for their operating requirements:

A

Department of Finance - insurance commission - PS, MOOE, CO
Department of Transportation - Office for Transportation Security - PS, MOOE
Department of Labor and Employment - Office of the Secretary (Verification Fees) - MOOE
Department of Justice - Land Registration Authority - MOOE

27
Q

Three MDS-Government Servicing Banks

A
  1. Land Bank of the Philippines
  2. Development Bank of the Philippines
  3. Philippine Veterans Bank
28
Q

Regular MDS for operating
requirements is valid until?

A

valid until the last day of the 3rd month of the quarter

29
Q

Comprehensive released NCAs are credited on?

A

credited on the 1st working
day of each month

30
Q

When is Other/Additional NCA credited?

A

credited on the date of issuance of such NCA and on the 1st working day of the succeeding month (if any)

31
Q

NCAs for Foreign Assisted Projects (FAP) MDS subaccounts is valid until?

A

valid from the issue date until the last working day of the year

32
Q

NCAs for Trust MDS subaccounts is valid until?

A

valid until the last working day of the year

33
Q

What are the two documents/reports, which are required by the DBM to be submitted on a regular basis?

A
  1. Budget Execution Documents (BEDs)
  2. Budget and Financial Accountability Reports (BFARs)
34
Q

All departments/agencies/operating units are mandated to prepare the BEDs based on the National Expenditure Program (NEP), without waiting for the approval of the GAA and submit them to DBM ____

when

A

Not later than November 30 before that financial year

35
Q

Department/agencies concerned shall submit their revised plans highlighting the adjustments using the same BED forms _____

date

A

on or before January 7 of the year

36
Q

This shall include the comparative obligation levels for the budget year and current year, such as:
*The targeted commitments/obligations per NEP for the budget year broken down by quarter;
*and the actual obligations for the current year as of September 20 and the emerging level of obligations for the remaining quarter (Oct. 1 to Dec. 31)
*the budget year’s total targeted commitment/obligations under the current year’s budget should equal the amount indicated in the NEP, which is segregated into FCR and FLR

A

BED NO. 1: Financial Plan

37
Q

This document shall consist the performance indicators and targets of department/agency, such as:
*for operations, the performance indicators by MFOs
*For Major Programs and Projects committed to the President and closely monitored by the Presidential Management Staff
*For other projects, consider those milestones indicated in the approved project profile.

A

BED No. 2: Physical Plan

38
Q

For the budget year, it is emphasized that MFOs and major programs and projects shall be the same as those appearing in the ______ .

document

A

Financial Plan

39
Q

This shall be used by DBM as basis for determining the monthly level of NCAs/other disbursement authorities to be used to national government agencies.
It shall reflect the total cash and non-cash program for the budget year by type of fund category, by allotment class and by type of disbursement authority.

A

BED No. 3: Monthly Disbursement Program

40
Q

It shall reflect the monthly quantity and cash requirements by items categorized:
*Available at Procurement Service Stores, and
*Other items not available at Procurement Service but regularly purchased from other sources.

A

BED No. 4: Annual Procurement Plan for Common-Use Supplies and Equipment (APP-CSE)

41
Q

These are accomplished using the forms prescribed in this circular and shall be submitted to DBM thru the Unified Reporting System (URS)

documents

A

BEDs 1,2, and 3

Financial Plan; Physical Plan; Monthly Disbursement Program

42
Q

It shall be prepared and submitted through email to DBM-Procurement Service and the Philippine Government Electronic Procurement System (PhilGEPS)

A

BED No. 4

Annual Procurement Plan for Common-Use Supplies and Equipment

43
Q

This report shall reflect the department’s/agency’s actual physical accomplishments as of a given quarter in terms of performance measures indicated in its Physical Plan in BED No. 2. This shall be submitted to COA and DBM WITHIN 30 days AFTER the END of EACH QUARTER.

A

Quarter Physical Report of Operation

44
Q

This shall reflect the authorized appropriations and adjustments, total allotments received including transfers/adjustments, total obligations, total disbursements and the balances of unreleased appropriations, unobligated allotments, and unpaid obligations of a department/office/entity by fund cluster and by allotment class.
-Submitted to COA and DBM WITHIN 30 days AFTER the END OF EACH QUARTER.

A

Statement of Appropriations, Allotments, Obligations, Disbursements and Balances

45
Q

It shall be prepared by Fund Cluster and shall refelct the summary of appropriations, allotments, obligations, disbursements and balances detailed by object of expenditures consistent with COA Revised Chart of Accounts per COA Circular No. 2013-002
-submitted to COA and DBM within 30 days after the end of each quarter

A

Summary of Appropriations, Allotments, Obligations, Disbursements and Balances by Object of Expenditures

46
Q

It shall reflect the allotments released by the DBM and the sub-allotments issued by the Agency Central Office/RO, their corresponding numbers, date of issuance, and amounts by allotment class and by Fund Cluster.
-the total allotments per this report should be equal to the total allotments appearing in the SAAODB
-Submitted to COA and DBM within 30 days after the end of each quarter

A

List of Allotments and Sub-Allotments

46
Q

It 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.
-Submitted to COA and DBM within 30 days after the end of each quarter.

A

Statement of Approved Budget, Utilizations, Disbursements and Balances

47
Q

It 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 Revised Chart of Accounts.
-Submitted to COa and DBM within 30 days after the end of each quarter

A

Summary of Approved Budget, Utilizations, Disbursements and Balances by Object of Expenditures

48
Q

it shall be prepared by Fund Cluster and shall reflect the balance of unpaid obligations as indicated in the Obligation Request and the aging of due and demandable obligations as of year-end.
-Submitted to COA and DBM ON OR BEFORE THE 30TH DAY FOLLOWING THE END OF THE YEAR

A

Aging of Due and Demandable Obligations

49
Q

It shall reflect the total disbursements made by department, office or entity and operating unit by Fund Cluster from the following disbursement authorities: NCA; NCa for Working Fund; TRA issued; CDC; NCAAa; and others
-shall track actual disbursement of the departments/agencies against their Disbursement Program. The reasons for over or under-spending shall be indicated.
-Submitted ON OR BEFORE THE 3OTH DAY OF THE FOLLOWING MONTH COVERED BY THE REPORT

A

Monthly Report of Disbursements

50
Q

it shall reflect the actual revenue and other receipts/collections from all sources of the agency/OU for the current year presented by quarter, and by specific sources consistent with the COA Revised Chart of Accounts.
-submitted to COA and DBM within 30 days AFTER THE END OF EACH QUARTER.

A

Quarterly Report of Revenue and Other Receipts

51
Q

They shall submit directly their reports to their COA Audit Team Leader and DBM Regional Office concerned. However, for consolidation purposed, they shall likewise furnish their Regional Office and Agency Central Office copies of their reports within 5 days after the end of each quarter.

A

The Lower Operating Units

52
Q

They shall prepare a consolidated report covering the report of the region and its lower operating units, then submit the same to the Agency Central Office and COA-GAS within 10 days after the end of each quarter.

A

Regional Office

53
Q

They shall prepare an overall consolidated report of the department/agency and submit the report to the Central Office of DBM and COA-GAS within 30 days after the end of each quarter.

A

Agency Central Office

54
Q

Deadline for submission to the DBM of agency’s request/s for any release requiring issuance of SAROs/additional NCAs.

A

November 15

55
Q

Submission of the Budget and Financial Accountability Reports (BFARs) by program, activity, or project pursuant to Section 99 of General Provisions of the FY 2022, GAA.

A

Within 30 days after the end of each quarter.

56
Q

It shall show the original, supplemental and final budget for the year and all allotments received charged against the corresponding appropriation.

A

Registry of Appropriations and Allotments (RAPAL)

Gov Accy (10 decks)

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