GOVERNMENT ACCOUNTING MANUAL

(For National Government Agencies)

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 Implementing the GAM:
“The Budget Personnel Perspective”

Introduction Session 3
of the Preparing
Course and the Budget Preparing
Overview of the Budget
Registries Reports
the GAM

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 Learning Objective

At the end of the session, the participants will be

able to prepare the required budget reports and
Statement of Comparison of Budget and Actual
Amounts.

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budgetary • accrual
• cash
basis
• same accounting basis
comparable • same classification basis
basis • same entities

actual • Disbursements
amounts

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 basis ●
Which occur when the approved budget is
prepared on a basis other than the
differences accounting basis

timing ●
Which occur when the budget period
differs from the reporting period reflected
differences in the financial statements

entity ●
Which occur when the budget omits programs or
entities that are part of the entity for which the
differences financial statement s are prepared

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 Five BFARs
FAR No. 1 – Statement of Appropriations, Allotments,
Obligations, Disbursements and
Balances (SAAODB)
FAR No. 1-A – Statement of Appropriations,
Allotments, Obligations,
Disbursements and Balances by
Object of Expenditures (SAAODBOE)

FAR No. 1-B – List of Allotments and Sub-Allotments

(LASA)

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 Cont. of the BFARs
FAR No. 2 – Statement of Approved Budget, Utilizations,
Disbursements and Balances (SABUDB)
FAR No. 2-A – Summary of Approved Budget,
Utilizations, Disbursements and Balances
by Object of Expenditures (SABUDBOE)
FAR No. 3 – Aging of Due and Demandable Obligations
(ADDO)

FAR No. 4 – Monthly Report of Disbursements (MRD)

FAR No. 5 – Quarterly Report of Revenue and Other Receipts

(QRROR)

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 Statement of Appropriations Allotments
Obligations Disbursements and Balances
(SAAODB)

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 Cont. Statement of Appropriations, Allotments,
Obligations, Disbursements and Balances
(SAAODB)

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 Statement of Appropriations, Allotments,
Obligations, Disbursements and Balances by Object
of Expenditures (SAAODBOE)

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 Cont. Statement of Appropriations, Allotments,
Obligations, Disbursements and Balances by
Object of Expenditures (SAAODBOE)

GAM: Budget Session 3: Preparing the Budget Reports Slide 11 of 27

 List of Allotments and Sub-Allotments
(LASA)

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 Statement of Approved Budget, Utilizations,
Disbursements and Balances
(SABUDB)

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 Summary of Approved Budget, Disbursements and
Balances by Object of Expenditures
(SABUDBOE)

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 Aging of Due and Demandable Obligations
(ADDO)

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 Monthly Report of Disbursements
(MRD)
REPORT OF DISBURSEMENT S Appendix 23

Entity Name Report No.:_________

Period Covered :________
Fund Cluster : _________ Sheet No.: _________

DV/Payroll Responsibility Nature of

Date Payee Amount
No. Center Code Payment

CERTIFICATION
I hereby certify that this Report of Disbursements in _____ sheets is a full, true
and correct statement of the disbursements made by me and that this is in liquidation
of the cash advance granted last ___________ in the amount of P_______________
per Check No. _____________ dated ______________.

Disbursing Officer Date

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 Quarterly Report of Revenue and Other Receipts
(QRROR)

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 Major
Fund Programs/
Authoriz Major Program/ Projects –
Fund
ation or Final Activity/ identified
Cluster by Key
funding Output Project
source Result
Area

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 Within thirty (30) days after the end of each quarter

SAAODBO SABUDBOE
SAAODB LASA SABUDB QRROR
E FAR No. FAR No. 2-
FAR No. 1 1-A
FAR No. 1-B FAR No. 2 A
FAR No. 5

On or before 30th day following the end of the year –

ADDO - FAR No. 3

On or before 30th of the following month covered by the

report – MRD - FAR No. 4
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 Distribution of FAR No. 1- SAAODB

3. Central Office

2. Regional
Office

1. District DPWH COA-GAS

Engineering Offices (Consolidated) (CO/RO/DEO) DBM

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 Statement of Comparison of Budget and
Actual Amount

(+)(-)
RCD, CRReg,
RROR Adjustments
from Original Credit Memo
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 Cont. Statement of Comparison of Budget and
Actual Amount

Appropriations Adjusted
Disbursements
per GAA Appropriations
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 Changes from Original to Final Budget

An entity shall present an explanation of

whether the changes between the original and
final budget are a consequence of
reallocations within the budget by way of note
disclosure in the financial statements.

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 Reconciliation Format

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 Procedures for the Reconciliation of SCBAA with
SCF

1. Classify payments as follows:

- borrowings and payments pertaining to Finance

Leases to Financing activities;
- purchase of PPE to Investing activities; and,
- all other payments not classified under
Financing and Investing to Operating activities.

2. Identify as to types of differences.

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 PROBLEM SET

• ALLOTTED TIME – 1 HR AND 20 MINUTES

• PRESENTATION BY GROUP

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 Report

FINANCIAL
STATEMENT

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 THANK YOU!

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