JC2013-1 Annexb GUIDES IN TEMPLATE PREPARATION

Annex B
DETAILED STATEMENT OF CURRENT YEAR'S OBLIGATIONS, DISBURSEMENTS AND UNPAID OBLIGATIONS

As of ____________________ Department: ______________ Agency/Operating Units : _____________ Region/Province/City:_____________ Fund:_________ Current Year Obligations Program/Activity/Project (P/A/P) and Account Title Account Code 1st Quarter ending March 31 2nd Quarter ending June 30 3rd Quarter ending Sept. 30 4th Quarter ending Dec. 31 1st Quarter ending March 31 Disbursements 2nd Quarter ending June 30 3rd Quarter ending Sept. 30 4th Quarter ending Dec. 31 Balance Total
( Unpaid Obligations)
Breakdown of Unpaid Obligations
Total
Accounts Payable
Obligations Not Yet Due and Demandable
13
1 1. CURRENT YEAR BUDGET/APPROPRIATIONS A. AGENCY SPECIFIC BUDGET P/A/P (please specify) Personnel Services
Salaries and Wages Salaries and Wages - Regular Salaries and Wages - Military/Uniformed Salaries and Wages - Contractual Other Compensation Personnel Economic Relief Allowance (PERA) Additional Compensation (ADCOM) Representation Allowance (RA) Transportation Allowance (TA) Clothing/Uniform Allowance Subsistence, Laundry and Quarters Allowance Productivity Incentive Allowance Overseas Allowance Other bonuses and Allowances Honoraria Hazard Pay Longevity Pay Overtime and Night Pay Cash Gift Year end Bonus Personnel Benefit Contributions Life and Retirement Insurance Contributions Pag-ibig Contributions Philhealth Contributions ECC Contributions Other Personnel Benefits Pension Benefits - Civilian Pension Benefits - Military/Uniformed Retirement Benefits - Civilian Retirement Benefits - Military/Uniformed Terminal Leave Benefits Health Workers Benefits Other Personnel Benefits 738 739 740 741 742 743 749 731 732 733 734 711 712 713 714 715 716 717 718 719 720 721 722 723 724 725 701 702 706
10
11
12
= (7-12) = (14+15)
14
15
Maintenance & Other Operating Expenses

1
Annex B
Total
Accounts Payable
13
1
Traveling Expenses Travel Expenses-Local Travel Expenses-Foreign Training and Scholarship Expenses Training Expenses Scholarship Expenses Supplies and Materials Expenses Office Supplies Expenses Accountable Forms Expenses Animal/Zoological Supplies Expenses Food Supplies Expenses Drugs and Medicines Expenses Medical, Dental and Laboratory Supplies Expenses Gasoline, Oil and Lubricants Expenses Agricultural Supplies Expenses Textbooks and Instructional Materials Military and Police Supplies Expenses Other Supplies Expenses Utility Expenses Water Expenses Electricity Expenses Cooking Gas Expenses Communication Expenses Postage and Deliveries Telephone Expenses-Landline Telephone Expenses-Mobile Internet expenses Cable, Satellite, Telegraph and Radio Expenses Membership Dues and Contributions to Org. Awards and Indemnities Advertising Expenses/Promo Printing and Binding Expenses Rent Expenses Representation Expenses Transportation and Delivery Expenses Storage Expenses Subscription Expenses Survey Expenses Rewards and Other Claims Professional Services 771 772 773 774 775 778 779 780 781 782 783 784 785 786 787 788 766 767 768 755 756 757 758 759 760 761 762 763 764 765 753 754 751 752
10
11
12
= (7-12) = (14+15)
14
15
Annex B
Total
Accounts Payable
13
1
Legal Services Auditing Services Consultancy Services Environment/Sanitary Services General Services Janitorial Services Other Professional Services Repairs & Maintenance (Specify object) Repairs & Maintenance (RM) - Land Improvements RM - Land Improvements RM - Runways/Taxiways RM - Railways RM - Electrification, Power and Energy Structures RM - Buildings RM - Office Buildings RM - School Buildings RM - Hospitals and Health Centers RM - Markets and Slaughterhouses RM - Other Structures RM - Leasehold Improvements RM - Leasehold Improvements, Land RM - Leasehold Improvements , Buildings RM - Other Leasehold Improvements RM - Office Equipment, Furnitures and Fixtures RM - Office Equipment, Furnitures and Fixtures RM - Furniture and Fixtures RM - IT Equipment and Software RM - Machinery and Equipment RM - Machinery and Equipment RM - Agricultural, Fishery and Forestry Equipments RM - Airport Equipment RM - Communication Equipment RM - Construction and Heavy Equipment RM - Firefighting Equipment and Accessories RM - Hospital Equipment RM - Medical, Dental and Laboratory Equipment RM - Military and Police Equipment RM - Sports Equipment RM - Technical and Scientific Equipment RM - Other Machinery and Equipment 826 827 828 829 830 831 832 833 834 835 836 840 821 822 823 818 819 820 811 812 813 814 815 802 803 804 805
2
791 792 793 794 795 796 799
10
11
12
= (7-12) = (14+15)
14
15
Annex B
Total
Accounts Payable
13
1
RM - Transportation Equipment RM - Motor Vehicles RM - Trains RM - Aircrafts and Aircgraound Equipment RM - Watercrafts RM - Other Transportation Equipment RM - Other Property, Plant and Equipment RM - Public Infrastructures RM - Roads, Highways and Bridges RM - Parks, Plazas and Monuments RM - Prts, Lighthouses and Harbors RM - Artesian Wells, Reservoirs, Pumping Station and Conduits RM - Irrigation, Canals and Laterals RM - Flood Controls RM - Waterways, Aqueducts, Seawalls, River Walls and Others RM - Other Public Infrastructures RM - Reforestation Projects RM - Reforestation - Upland RM - Reforestation - Marshland/Swampland Subsidies and Donations Subsidy to National Government Agencies Subsidy to Regional Offices/Staff Bureaus Subsidy to Operating Units Subsidy to Local Government Units Subsidy to GOCCs Subsidy to NGOs/POs Subsidy to Other Funds Donations Confidential, Intelligence, Extraordinary and Miscellaneous Expenses Confidential Expenses Intelligence Expenses Extraordinary Expenses Miscellaneous Expenses Taxes, Insurance Premiums and Other Fees Taxes, Duties and Licenses Fidelity Bond Premiums Insurance Expenses 891 892 893 881 882 883 884 871 872 873 874 875 876 877 878 861 862 857 860 854 855 856 851 852 853 841 842 843 844 848 850
10
11
12
= (7-12) = (14+15)
14
15
Annex B
Total
Accounts Payable
13
1
Other Maintenance and Operating Expenses
2
969 971 972 973 974 975 979
10
11
12
= (7-12) = (14+15)
14
15
Financial Expenses
Bank Charges Commitments Fees Debt Service Subsidy to GOCCs Documentary Stamp Expenses Interest Expenses Other Financial Charges
Capital Outlays
Land and Land Improvements Land Land Improvements, etc Runways/Taxiways Railways Electrification, Power and Energy Structures Buildings Office Buildings School Buildings, etc. Hospitals and Health Centers Markets and Slaughterhouses Other Structures Leasehold Improvements Leasehold Improvements, Land Leasehold Improvements, Buildings Other Leasehold Improvements Office Equipment, Furniture and Fixtures Office Equipment Furniture and Fixtures IT Equipment and Software, etc. Library Books Machinery and Equipment Machinery Agriculture, Fishery and Forsetry Equipment Airport Equipment Communication Equipment Construction and Heavy Equipment Firefighting Equipment and Accessories Hospital Equipment Medical, Dental and Laboratory Equipment Military and Police Equipment 226 227 228 229 230 231 232 233 234 221 222 223 224 218 219 220 211 212 213 214 215 201 202 203 204 205
Annex B
Total
Accounts Payable
13
1
Sports Equipment Technical and Scientific Equipment Other Machinery and Equipment, etc. Transportation Equipment Motor Vehicles Trains Aircrafts and Aircrafts Ground Equipment Watercrafts Other Transportation Equipment, etc Other Property, Plant and Equipment Public Infrastructures Roads, Highways and Bridges Parks, Plazas and Monuments Ports, Lighthouses and Harbors Artesian Wells, Reservois, Pumping Stations and Conduiyd Irrigation, Canals and Laterals Flood Controls Waterways, Aqueducts, Seawalls, River Walls and Others Other Public Infrastructures, etc. Reforestation Projects-Upland Reforestation Projects-Marshland/Swampland 254 255 256 257 260 261 262 251 252 253 241 242 243 244 248 250
2
235 236 240
10
11
12
= (7-12) = (14+15)
14
15
B. SPECIAL PURPOSE FUNDS

Miscellaneous Personnel Benefits Fund Specify allotment class/object of expenditures Pension and Gratuity Fund Specify allotment class/object of expenditures Contingent Fund Specify allotment class/object of expenditures Calamity Fund Specify allotment class/object of expenditures Priority Development Assistance Fund Specify allotment class/object of expenditures Others (Please specify) (SPF sequence in accordance with GAA)
C. AUTOMATIC APPROPRIATIONS
Retirement and Life Insurance Premium Specify object of expenditures Customs Duties and Taxes Specify object of expenditures
Annex B
Total
Accounts Payable
13
1
Others (Pls. specify).
10
11
12
= (7-12) = (14+15)
14
15
TOTAL CURRENT YEAR BUDGET/APPROPRIATION II. PRIOR YEARS' BUDGET/CONTINUING APPROPRIATION D. Unreleased Appropriations
Personnel Services Salaries and Wages Salaries and Wages - Regular Salaries and Wages - Military/Uniformed Salaries and Wages - Part-time Salaries and Wages - Substitute Salaries and Wages - Casual Salaries and Wages - Contractual Maintenance & Other Operating Expenses Travelling Expenses Travel Expenses-Local Travel Expenses-Foreign Training and Scholarship Expenses Training Expenses Others (pls. specify) Financial Expenses Bank Charges Commitments Fees Debt Service Subsidy to GOCCs Documentary Stamp Expenses Interest Expenses Capital Outlays Office Buildings School Buildings Hospitals and Health Centers Office Equipment Furniture and Fixtures IT Equipment and Software Others (pls. specify) Special Purpose Fund Miscellaneous Personnel Benefits Fund Specify allotment class/object of expenditures Calamity Fund Specify allotment class/object of expenditures Priority Development Assistance Fund 211 212 213 221 222 223 871 972 973 974 975 753 751 752 701 702 703 704 705 706
Annex B
Total
Accounts Payable
13
1
Specify allotment class/object of expenditures Others (pls. specify)
10
11
12
= (7-12) = (14+15)
14
15
E. Unobligated Allotment
Personnel Services Salaries and Wages Salaries and Wages - Regular Salaries and Wages - Contractual Others (pls. specify) Maintenance & Other Operating Expenses Travelling Expenses Travel Expenses-Local Travel Expenses-Foreign Training and Scholarship Expenses Training Expenses Others (pls. specify) Financial Expenses Bank Charges Interest Expenses Capital Outlays Office Buildings School Buildings Hospitals and Health Centers Office Equipment Furniture and Fixtures IT Equipment and Software Others (pls. specify) Total PRIOR YEAR'S BUDGET/CONTINUING APPROPRIATION 211 212 213 221 222 223 871 975 753 751 752 701 706
GRAND TOTAL
Certified Correct: ____________________ Agency Budget Officer Date:
Certified Correct: ____________________ Agency Chief Accountant Date:
Approved By:
8
Annex B
Total
Accounts Payable
13
1 2 3 4 5 6 7 8 9 10 11 12
= (7-12) = (14+15)
14
15
Head of Agency or Authorized Representative
Annex B
Total
Accounts Payable
13
1 2 3 4 5 6 7 8 9 10 11 12
= (7-12) = (14+15)
14
15
Instructions:
1. The Detailed Summary of Obligations, Disbursements and Unpaid Obligations shall be: a.) Prepared by all agencies' central offices/regional offices/operating units in reporting the details of the obligations and corresponding disbursements/payments made for the current year. For highly decentralized departments (such as DepEd, DPWH, DA etc.) the lower operating units (provincial/division/district/field offices) shall submit a copy of their reports to the Regional Office (RO) for consolidation. Subsequently, the RO shall prepare a consolidated report (RO and OUs under its coverage) and submit the same to the Central Office (CO). In turn, the CO shall prepare an overall consolidated report (CO, RO, and all OUs). b.) Presented by fund (Fund 101, 151, etc), by P/A/P, by allotment class (PS, MOOE, CO) and by object of expenditures consistent with the Revised Chart of Accounts. c.) Certified correct by the Budget Officer (data on obligations) Chief Accountant (data on disbursements). This shall be approved by Head of Agency/Authorized Representative. d.) Submitted to the Government Accountancy Sector, Commission on Audit (copy furnished the Audit Team Leader) and the Department of Budget and Management (DBM). In submitting their reports to DBM, agencies and OUs under the coverage of DBM Central Office shall submit their reports directly to the Budget and Management Bureau (BMB) concerned. In the case however of DepEd, DOH, DPWH, TESDA, SUCs and CHED, their ROs and lowest OUs shall submit their reports directly to the DBM RO concerned. The CO of these departments/agencies shall also submit a consolidated department/agency report to the BMB concerned. e.) Due for submission to COA and DBM within 30 days after the end of the quarter. 2. Columns 1 to 13 shall reflect the following information: Column 1 - account title of the object of expenditures by allotment class and by source of fund. Column 2 - account code of the oject of expenditures. Columns 3,4,5 and 6 - total amount of obligations for the quarter, including adjustments/cancellation of obligations. Column 7 - total of the obligations for the year. Columns 8,9,10 and 11 - total disbursements/payments made for current year obligations for each quarter, including adjustments/cancellation of payments. Column 12 - total disbursements for the calendar year pertaining to current year obligations Column 13 - unpaid obligations (obligations less disbursements) as of end of the reporting period. The balance is categorized into Accounts Payable and Not Yet Due and Demandable Obligations. The balance as of end of the 4th Quarter (December 31) shall be forwarded or reflected as Balance, Beginning of the Year in the Summary of Prior Year's Obligations, Disbursements and Unpaid Prior Year Obligations of the immediately succeeding year (format per Annex C).
10
DETAILED STATEMENT OF CURRENT YEAR'S OBLIGATIONS, DISBURSEMENTS AND UNPAID OB

As of ____________________ Department: ______________ Agency/Operating Units : _____________ Region/Province/City:_____________ Fund:_________
Program/Activity/Project (P/A/P) and Account Title
Account Code
1 1. CURRENT YEAR BUDGET/APPROPRIATIONS A. AGENCY SPECIFIC BUDGET P/A/P (please specify) Personnel Services
Salaries and Wages Salaries and Wages - Regular Salaries and Wages - Military/Uniformed Salaries and Wages - Contractual Other Compensation Personnel Economic Relief Allowance (PERA) Additional Compensation (ADCOM) Representation Allowance (RA) Transportation Allowance (TA) Clothing/Uniform Allowance Subsistence, Laundry and Quarters Allowance Productivity Incentive Allowance Overseas Allowance Other bonuses and Allowances Honoraria Hazard Pay Longevity Pay Overtime and Night Pay Cash Gift Year end Bonus Personnel Benefit Contributions Life and Retirement Insurance Contributions Pag-ibig Contributions Philhealth Contributions ECC Contributions Other Personnel Benefits Pension Benefits - Civilian Pension Benefits - Military/Uniformed Retirement Benefits - Civilian Retirement Benefits - Military/Uniformed Terminal Leave Benefits Health Workers Benefits Other Personnel Benefits
701 702 706
711 712 713 714 715 716 717 718 719 720 721 722 723 724 725
731 732 733 734 738 739 740 741 742 743 749
Maintenance & Other Operating Expenses

11

Account Code
1
Traveling Expenses 1. CURRENT YEAR BUDGET/APPROPRIATIONS Travel Expenses-Local Travel Expenses-Foreign Training and Scholarship Expenses Training Expenses Scholarship Expenses Supplies and Materials Expenses Office Supplies Expenses Accountable Forms Expenses Animal/Zoological Supplies Expenses Food Supplies Expenses Drugs and Medicines Expenses Medical, Dental and Laboratory Supplies Expenses Gasoline, Oil and Lubricants Expenses Agricultural Supplies Expenses Textbooks and Instructional Materials Military and Police Supplies Expenses Other Supplies Expenses Utility Expenses Water Expenses Electricity Expenses Cooking Gas Expenses Communication Expenses Postage and Deliveries Telephone Expenses-Landline Telephone Expenses-Mobile Internet expenses Cable, Satellite, Telegraph and Radio Expenses Membership Dues and Contributions to Org. Awards and Indemnities Advertising Expenses/Promo Printing and Binding Expenses Rent Expenses Representation Expenses Transportation and Delivery Expenses Storage Expenses Subscription Expenses Survey Expenses Rewards and Other Claims Professional Services
2
751 752 753 754 755 756 757 758 759 760 761 762 763 764 765 766 767 768 771 772 773 774 775 778 779 780 781 782 783 784 785 786 787 788
12

Account Code
1
Legal Services 1. CURRENT YEAR BUDGET/APPROPRIATIONS Auditing Services Consultancy Services Environment/Sanitary Services General Services Janitorial Services Other Professional Services Repairs & Maintenance (Specify object) Repairs & Maintenance (RM) - Land Improvements RM - Land Improvements RM - Runways/Taxiways RM - Railways RM - Electrification, Power and Energy Structures RM - Buildings RM - Office Buildings RM - School Buildings RM - Hospitals and Health Centers RM - Markets and Slaughterhouses RM - Other Structures RM - Leasehold Improvements RM - Leasehold Improvements, Land RM - Leasehold Improvements , Buildings RM - Other Leasehold Improvements RM - Office Equipment, Furnitures and Fixtures RM - Office Equipment, Furnitures and Fixtures RM - Furniture and Fixtures RM - IT Equipment and Software RM - Machinery and Equipment RM - Machinery and Equipment RM - Agricultural, Fishery and Forestry Equipments RM - Airport Equipment RM - Communication Equipment RM - Construction and Heavy Equipment RM - Firefighting Equipment and Accessories RM - Hospital Equipment RM - Medical, Dental and Laboratory Equipment RM - Military and Police Equipment RM - Sports Equipment RM - Technical and Scientific Equipment RM - Other Machinery and Equipment
2
791 792 793 794 795 796 799
802 803 804 805 811 812 813 814 815 818 819 820 821 822 823 826 827 828 829 830 831 832 833 834 835 836 840
13

Account Code
1
RM - Transportation Equipment 1. CURRENT YEAR BUDGET/APPROPRIATIONS RM - Motor Vehicles RM - Trains RM - Aircrafts and Aircgraound Equipment RM - Watercrafts RM - Other Transportation Equipment RM - Other Property, Plant and Equipment RM - Public Infrastructures RM - Roads, Highways and Bridges RM - Parks, Plazas and Monuments RM - Prts, Lighthouses and Harbors RM - Artesian Wells, Reservoirs, Pumping Station and Conduits RM - Irrigation, Canals and Laterals RM - Flood Controls RM - Waterways, Aqueducts, Seawalls, River Walls and Others RM - Other Public Infrastructures RM - Reforestation Projects RM - Reforestation - Upland RM - Reforestation - Marshland/Swampland Subsidies and Donations Subsidy to National Government Agencies Subsidy to Regional Offices/Staff Bureaus Subsidy to Operating Units Subsidy to Local Government Units Subsidy to GOCCs Subsidy to NGOs/POs Subsidy to Other Funds Donations Confidential, Intelligence, Extraordinary and Miscellaneous Expenses Confidential Expenses Intelligence Expenses Extraordinary Expenses Miscellaneous Expenses Taxes, Insurance Premiums and Other Fees Taxes, Duties and Licenses Fidelity Bond Premiums Insurance Expenses
2
841 842 843 844 848 850 851 852 853 854 855 856 857 860 861 862 871 872 873 874 875 876 877 878
881 882 883 884 891 892 893
14

Account Code
1
Other Maintenance and Operating Expenses 1. CURRENT YEAR BUDGET/APPROPRIATIONS Financial Expenses Bank Charges Commitments Fees Debt Service Subsidy to GOCCs Documentary Stamp Expenses Interest Expenses Other Financial Charges
2
969 971 972 973 974 975 979
Capital Outlays
Land and Land Improvements Land Land Improvements, etc Runways/Taxiways Railways Electrification, Power and Energy Structures Buildings Office Buildings School Buildings, etc. Hospitals and Health Centers Markets and Slaughterhouses Other Structures Leasehold Improvements Leasehold Improvements, Land Leasehold Improvements, Buildings Other Leasehold Improvements Office Equipment, Furniture and Fixtures Office Equipment Furniture and Fixtures IT Equipment and Software, etc. Library Books Machinery and Equipment Machinery Agriculture, Fishery and Forsetry Equipment Airport Equipment Communication Equipment Construction and Heavy Equipment Firefighting Equipment and Accessories Hospital Equipment Medical, Dental and Laboratory Equipment Military and Police Equipment 226 227 228 229 230 231 232 233 234 221 222 223 224 218 219 220 211 212 213 214 215 201 202 203 204 205
15

Account Code
1
Sports YEAR Equipment 1. CURRENT BUDGET/APPROPRIATIONS Technical and Scientific Equipment Other Machinery and Equipment, etc. Transportation Equipment Motor Vehicles Trains Aircrafts and Aircrafts Ground Equipment Watercrafts Other Transportation Equipment, etc Other Property, Plant and Equipment Public Infrastructures Roads, Highways and Bridges Parks, Plazas and Monuments Ports, Lighthouses and Harbors Artesian Wells, Reservois, Pumping Stations and Conduiyd Irrigation, Canals and Laterals Flood Controls Waterways, Aqueducts, Seawalls, River Walls and Others Other Public Infrastructures, etc. Reforestation Projects-Upland Reforestation Projects-Marshland/Swampland
2
235 236 240 241 242 243 244 248 250 251 252 253 254 255 256 257 260 261 262
B. SPECIAL PURPOSE FUNDS

Miscellaneous Personnel Benefits Fund Specify allotment class/object of expenditures Pension and Gratuity Fund Specify allotment class/object of expenditures Contingent Fund Specify allotment class/object of expenditures Calamity Fund Specify allotment class/object of expenditures Priority Development Assistance Fund Specify allotment class/object of expenditures Others (Please specify) (SPF sequence in accordance with GAA)
C. AUTOMATIC APPROPRIATIONS
Retirement and Life Insurance Premium Specify object of expenditures Customs Duties and Taxes Specify object of expenditures
16

Account Code
1
Others (Pls. specify). 1. CURRENT YEAR BUDGET/APPROPRIATIONS TOTAL CURRENT YEAR BUDGET/APPROPRIATION
II. PRIOR YEARS' BUDGET/CONTINUING APPROPRIATION D. Unreleased Appropriations

Personnel Services Salaries and Wages Salaries and Wages - Regular Salaries and Wages - Military/Uniformed Salaries and Wages - Part-time Salaries and Wages - Substitute Salaries and Wages - Casual Salaries and Wages - Contractual Maintenance & Other Operating Expenses Travelling Expenses Travel Expenses-Local Travel Expenses-Foreign Training and Scholarship Expenses Training Expenses Others (pls. specify) Financial Expenses Bank Charges Commitments Fees Debt Service Subsidy to GOCCs Documentary Stamp Expenses Interest Expenses Capital Outlays Office Buildings School Buildings Hospitals and Health Centers Office Equipment Furniture and Fixtures IT Equipment and Software Others (pls. specify) Special Purpose Fund Miscellaneous Personnel Benefits Fund Specify allotment class/object of expenditures Calamity Fund Specify allotment class/object of expenditures Priority Development Assistance Fund 211 212 213 221 222 223 871 972 973 974 975 753 751 752 701 702 703 704 705 706
17

Account Code
1
SpecifyYEAR allotment class/object of expenditures 1. CURRENT BUDGET/APPROPRIATIONS Others (pls. specify)
E. Unobligated Allotment
Personnel Services Salaries and Wages Salaries and Wages - Regular Salaries and Wages - Contractual Others (pls. specify) Maintenance & Other Operating Expenses Travelling Expenses Travel Expenses-Local Travel Expenses-Foreign Training and Scholarship Expenses Training Expenses Others (pls. specify) Financial Expenses Bank Charges Interest Expenses Capital Outlays Office Buildings School Buildings Hospitals and Health Centers Office Equipment Furniture and Fixtures IT Equipment and Software Others (pls. specify) Total PRIOR YEAR'S BUDGET/CONTINUING APPROPRIATION 211 212 213 221 222 223 871 975 753 751 752 701 706
GRAND TOTAL
Certified Correct: ____________________ Agency Budget Officer Date:
Approved By:
18

Account Code
1 1. CURRENT YEAR BUDGET/APPROPRIATIONS
Head of Agency or Authorized Representative
19

Account Code
1 1. CURRENT YEAR BUDGET/APPROPRIATIONS
Instructions:
1. The Detailed Summary of Obligations, Disbursements and Unpaid Obligations shall be: a.) Prepared by all agencies' central offices/regional offices/operating units in reporting the details of the obligations and corresponding disbursements/payments made For highly decentralized departments (such as DepEd, DPWH, DA etc.) the lower operating units (provincial/division/district/field offices) shall submit a copy of Subsequently, the RO shall prepare a consolidated report (RO and OUs under its coverage) and submit the same to the Central Office (CO). In turn, the CO sh OUs).
b.) Presented by fund (Fund 101, 151, etc), by P/A/P, by allotment class (PS, MOOE, CO) and by object of expenditures consistent with the Revised Chart of Account c.) Certified correct by the Budget Officer (data on obligations) Chief Accountant (data on disbursements). This shall be approved by Head of Agency/Authorized Rep
d.) Submitted to the Government Accountancy Sector, Commission on Audit (copy furnished the Audit Team Leader) and the Department of Budget and Management
In submitting their reports to DBM, agencies and OUs under the coverage of DBM Central Office shall submit their reports directly to the Budget and Manageme DepEd, DOH, DPWH, TESDA, SUCs and CHED, their ROs and lowest OUs shall submit their reports directly to the DBM RO concerned. The CO of these dep department/agency report to the BMB concerned. e.) Due for submission to COA and DBM within 30 days after the end of the quarter. 2. Columns 1 to 13 shall reflect the following information: Column 1 - account title of the object of expenditures by allotment class and by source of fund. Column 2 - account code of the oject of expenditures. Columns 3,4,5 and 6 - total amount of obligations for the quarter, including adjustments/cancellation of obligations. Column 7 - total of the obligations for the year. Columns 8,9,10 and 11 - total disbursements/payments made for current year obligations for each quarter, including adjustments/cancellation of payments. Column 12 - total disbursements for the calendar year pertaining to current year obligations Column 13 - unpaid obligations (obligations less disbursements) as of end of the reporting period. The balance is categorized into Accounts Payable and Not Yet D of the 4th Quarter (December 31) shall be forwarded or reflected as Balance, Beginning of the Year in the Summary of Prior Year's Obligations, Disbursements and succeeding year (format per Annex C).
20

JC2013-1 Annexb GUIDES IN TEMPLATE PREPARATION

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Annex B

DETAILED STATEMENT OF CURRENT YEAR'S OBLIGATIONS, DISBURSEMENTS AND UNPAID OBLIGATIONS

Breakdown of Unpaid Obligations

Obligations Not Yet Due and Demandable

Maintenance & Other Operating Expenses

Breakdown of Unpaid Obligations

Obligations Not Yet Due and Demandable

Breakdown of Unpaid Obligations

Obligations Not Yet Due and Demandable

Breakdown of Unpaid Obligations

Obligations Not Yet Due and Demandable

Breakdown of Unpaid Obligations

Obligations Not Yet Due and Demandable

Breakdown of Unpaid Obligations

Obligations Not Yet Due and Demandable

B. SPECIAL PURPOSE FUNDS

Breakdown of Unpaid Obligations

Obligations Not Yet Due and Demandable

Breakdown of Unpaid Obligations

Obligations Not Yet Due and Demandable

Certified Correct: ____________________ Agency Budget Officer Date:

Certified Correct: ____________________ Agency Chief Accountant Date:

Breakdown of Unpaid Obligations

Obligations Not Yet Due and Demandable

Head of Agency or Authorized Representative

Breakdown of Unpaid Obligations

Obligations Not Yet Due and Demandable

DETAILED STATEMENT OF CURRENT YEAR'S OBLIGATIONS, DISBURSEMENTS AND UNPAID OB

Program/Activity/Project (P/A/P) and Account Title

701 702 706

Maintenance & Other Operating Expenses

DETAILED STATEMENT OF CURRENT YEAR'S OBLIGATIONS, DISBURSEMENTS AND UNPAID OB

Program/Activity/Project (P/A/P) and Account Title

DETAILED STATEMENT OF CURRENT YEAR'S OBLIGATIONS, DISBURSEMENTS AND UNPAID OB

Program/Activity/Project (P/A/P) and Account Title

DETAILED STATEMENT OF CURRENT YEAR'S OBLIGATIONS, DISBURSEMENTS AND UNPAID OB

Program/Activity/Project (P/A/P) and Account Title

881 882 883 884 891 892 893

DETAILED STATEMENT OF CURRENT YEAR'S OBLIGATIONS, DISBURSEMENTS AND UNPAID OB

Program/Activity/Project (P/A/P) and Account Title

DETAILED STATEMENT OF CURRENT YEAR'S OBLIGATIONS, DISBURSEMENTS AND UNPAID OB

Program/Activity/Project (P/A/P) and Account Title

B. SPECIAL PURPOSE FUNDS

DETAILED STATEMENT OF CURRENT YEAR'S OBLIGATIONS, DISBURSEMENTS AND UNPAID OB

Program/Activity/Project (P/A/P) and Account Title

II. PRIOR YEARS' BUDGET/CONTINUING APPROPRIATION D. Unreleased Appropriations

DETAILED STATEMENT OF CURRENT YEAR'S OBLIGATIONS, DISBURSEMENTS AND UNPAID OB

Program/Activity/Project (P/A/P) and Account Title

Certified Correct: ____________________ Agency Budget Officer Date:

DETAILED STATEMENT OF CURRENT YEAR'S OBLIGATIONS, DISBURSEMENTS AND UNPAID OB

Program/Activity/Project (P/A/P) and Account Title

1 1. CURRENT YEAR BUDGET/APPROPRIATIONS

Head of Agency or Authorized Representative

DETAILED STATEMENT OF CURRENT YEAR'S OBLIGATIONS, DISBURSEMENTS AND UNPAID OB

Program/Activity/Project (P/A/P) and Account Title

1 1. CURRENT YEAR BUDGET/APPROPRIATIONS

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