GOVERNMENT ACCOUNTING MANUAL

(For National Government Agencies)

GAM: Budget and Other Finance Personnel Session 3: Preparing the Budget Reports Slide 1 of 28
GAM: Budget and Other Finance Personnel Session 3: Preparing the Budget Reports Slide 2 of 28
 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.

GAM: Budget and Other Finance Personnel Session 3: Preparing the Budget Reports Slide 3 of 28
GAM: Budget and Other Finance Personnel Session 3: Preparing the Budget Reports Slide 4 of 28
GAM: Budget and Other Finance Personnel Session 3: Preparing the Budget Reports Slide 5 of 28
 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)

GAM: Budget and Other Finance Personnel Session 3: Preparing the Budget Reports Slide 6 of 28
 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)

GAM: Budget and Other Finance Personnel Session 3: Preparing the Budget Reports Slide 7 of 28
 Statement of Appropriations Allotments
Obligations Disbursements and Balances
(SAAODB)

GAM: Budget and Other Finance Personnel Session 3: Preparing the Budget Reports Slide 8 of 28
 Cont. Statement of Appropriations, Allotments,
Obligations, Disbursements and Balances
(SAAODB)

GAM: Budget and Other Finance Personnel Session 3: Preparing the Budget Reports Slide 9 of 28
 Statement of Appropriations, Allotments,
Obligations, Disbursements and Balances by Object
of Expenditures (SAAODBOE)

GAM: Budget and Other Finance Personnel Session 3: Preparing the Budget Reports Slide 10 of 28
 Cont. Statement of Appropriations, Allotments,
Obligations, Disbursements and Balances by Object
of Expenditures (SAAODBOE)

GAM: Budget and Other Finance Personnel Session 3: Preparing the Budget Reports Slide 11 of 28
 List of Allotments and Sub-Allotments
(LASA)

GAM: Budget and Other Finance Personnel Session 3: Preparing the Budget Reports Slide 12 of 28
 Statement of Approved Budget, Utilizations,
Disbursements and Balances
(SABUDB)

GAM: Budget and Other Finance Personnel Session 3: Preparing the Budget Reports Slide 13 of 28
 Summary of Approved Budget, Disbursements and
Balances by Object of Expenditures
(SABUDBOE)

GAM: Budget and Other Finance Personnel Session 3: Preparing the Budget Reports Slide 14 of 28
 Aging of Due and Demandable Obligations
(ADDO)

GAM: Budget and Other Finance Personnel Session 3: Preparing the Budget Reports Slide 15 of 28
 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

GAM: Budget and Other Finance Personnel Session 3: Preparing the Budget Reports Slide 16 of 28
 Quarterly Report of Revenue and Other Receipts
(QRROR)

GAM: Budget and Other Finance Personnel Session 3: Preparing the Budget Reports Slide 17 of 28
 Major
Fund Programs/
Major Program/
Fund Authorization Projects
Final Activity/
Cluster or funding identified
Output Project
source by Key
Result Area

GAM: Budget and Other Finance Personnel Session 3: Preparing the Budget Reports Slide 18 of 28
 Within thirty (30) days after the end of each quarter

SAAODB SAAODBOE LASA SABUDB SABUDBOE QRROR

FAR No. 1 FAR No. 1-A FAR No. 1-B FAR No. 2 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
GAM: Budget and Other Finance Personnel Session 3: Preparing the Budget Reports Slide 19 of 28
 Distribution of FAR No. 1- SAAODB

3. Central Office

2. Regional
Office

1. District DPWH
Engineering Offices (Consolidated) DBM

GAM: Budget and Other Finance Personnel Session 3: Preparing the Budget Reports Slide 20 of 28
 Statement of Comparison of Budget and
Actual Amount

(+)(-)
RCD, CRReg,
RROR Adjustments
from Original Credit Memo
GAM: Budget and Other Finance Personnel Session 3: Preparing the Budget Reports Slide 21 of 28
 Cont. Statement of Comparison of Budget and
Actual Amount

Appropriations Adjusted
Disbursements
per GAA Appropriations
GAM: Budget and Other Finance Personnel Session 3: Preparing the Budget Reports Slide 22 of 28
 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.

GAM: Budget and Other Finance Personnel Session 3: Preparing the Budget Reports Slide 23 of 28
 Reconciliation Format

GAM: Budget and Other Finance Personnel Session 3: Preparing the Budget Reports Slide 24 of 28
 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.

GAM: Budget and Other Finance Personnel Session 3: Preparing the Budget Reports Slide 25 of 28
 PROBLEM SET

ALLOTTED TIME 1 HR AND 20 MINUTES

PRESENTATION BY GROUP

GAM: Budget and Other Finance Personnel Session 3: Preparing the Budget Reports Slide 26 of 28
 Report

FINANCIAL
STATEMENT

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