DRAFT

BUDGET MONITORING SYSTEM

By: Gilbert C. Morong, DepED Budget Division This system was developed using Microsoft Access. It runs on computers with Microsoft Office installed. This small application will help the implementing units, especially, those financial staffs assigned in the preparation of various reports as being required by the oversight agencies. Its easy to monitor balances of allotments by program/project/activity. The output data that can be generated by the system conformed with the requirements of all implementing units, region and central offices. Segregation by source of allotment and by object of expense are easier this time rather than creating many files linking to each other. Other data can be exported to Excel format in order to analyze, review and manipulate to fit for your needs. Open the BMS MS ACCESS file, follow the steps below. MICROSOFT OFFICE 2003 VERSION 1. Select NO.

2. Select YES

3. Select OPEN.

MICROSOFT OFFICE 2007 VERSION 1. Click Options

2. Select Enable this content and Click Step 2

3. Select Macro Settings, then select Enable all macros then click OK at the bottom.

Budget Monitoring System Microsoft Access

Click CLOSE button.

This is the main interface of the system.

Budget Monitoring System Microsoft Access

Program/Project/Activity (PPA) and Allotment Releases Module This is a module where users enter data for each PPA. Each PPA must have corresponding releases such as Agency Budget Matrix (ABM) and Special Allotment Release Order (SARO). This also includes Sub-AROs issued by the Central, Region and Division offices.

Budget Monitoring System Microsoft Access

Filling up of data fields: Place the cursor to the textbox or field to be filled up then Click Edit button (right topmost). 1. PPA Internal Code 2. PPA Number unique code for each PPA (no duplication) Example: PPA001, PPAOO2, PPA003 refers to PPA numbering or line item budget under GAA Example: A.I.a.1.a.1 General administrative service

Combine Current [Continuing] - refers to two (2) different PPA Number but with the same description or with the same purpose line item budget in the GAA. Mostly, affected PPAs are those items under Nationwide Lump-sums. Changes in numbering were affected when new PPA insertion were approved or deleted PPA. Example illustration of two (2) PPAs PPA Number A.III.e.17.d [A.IIIe.17.e] A.III.e.17.d [A.III.e.17.e] 3. Single PPA 4. Allot Period 5. Allotment Period 6. RA No. 7. Short Description 8. Description Description Lump-sum for procurement of textbooks/instructional materials illustrated as Current GAA PPA number (RA No. 10147 FY 2011) illustrated as Continuing Appropriations or previous years GAA (RA No. 9170 FY 2010) brackets were used to distinguish Continuing Appropriations Optional CURR means Current Allotment while CONT means Continuing Allotment the same with Allot Period Republic Act No. of the GAA an acronym or a very short name just for identification appropriation language used in the GAA (please refer to GAA, SARO, ABM and Sub-ARO)

Fields 1 to 8 should be filled up completely. Whats Next? Next data to be encoded are Allotment Releases information (i.e. ABM, SARO, Sub-ARO). Filling up of data fields: Place the cursor to the box or field to be filled up then Click Edit button (below). 1. Allotment Internal Code unique code for each allotment (no duplication) Examples: ABM Release : ABM-REG-001, ABM-RLIP-001 (Current Only) SARO Release : SARO-00001, SARO-00002 (Current or Cont) Balance Forwarded: CONT-00001, CONT-00002 (Continuing only) unique number indicated in a document itself Example: B-11-12345, ROVIII-11-1234567, G-11-12345 OSEC-4A-11-001, NETRC-4B-11-001 ABM-REG, ABM-RLIP, ABM-CONT (ABM only)

2. SARO/ABM/Sub-ARO No. -

What would be the basis of allotment if GAA has not yet been approved? Pending the approval of the new GAA, DBM will issue a circular authorizing the agencies to incur overdraft obligations. To address this scenario, enter temporary basis in this manner: DBM-OBLIGATIONAL AUTHORITY. Upon approval of the GAA, DBM will issue Guidelines on the Release of Funds (allotments i.e. ABM or SARO). If allotment has been released thru SARO or ABM, change from the word DBM-OBLIGATIONAL AUTHORITY to specific SARO No. or ABM-REG / ABM-RLIP.

Budget Monitoring System Microsoft Access

3. Date 4. Allotment Class PS MOOE CO 5. Purpose 6. Date Received 7. Legal Basis 8. ABM/SARO w/date Button: Export to Excel

date of ABM, SARO and Sub-ARO Personal Services Maintenance and Other Operating Expenses Capital Outlays description on the specific purpose/intention of allotment date when allotment document was received Republic Act No. and GAA Year Optional

If you want to have a list of allotment releases i.e. ABM, SARO, Sub-ARO in Excel-based format, just Click the Export to Excel button. You had just completed the steps in filling up the various fields on Program/Project/Activity and Allotment Releases module. The next tasks are more detailed because you have to prepare a breakdown of PS, MOOE and CO amount by object of expenditures (NGAS Chart of Accounts) as you receive allotment i.e. ABM, SARO. This breakdown is necessary for the next module, the posting in the registry allotments and obligations (RAOs).

Registry of Allotments and Obligations (RAOs) Module RAO module refers to the registry of data pertaining to allotments received and balances forwarded for continuing allotments broken down by object of expenditures and all obligation requests. Data entry of all transactions.

Filling up of data fields: Place the cursor to the box or field to be filled up then Click Edit Data button (right). 1. ObR Series the last 3 or 4 digits only of Obligation Request (ObR) for ObR transaction only

Note: DO NOT fill-up ObR Series No. if the transaction is allotment related (i.e. allotment received, realignment, transfer From/to)

Budget Monitoring System Microsoft Access

2. Date 3. Payee 4. Particulars 5. Amount 6. Category 7. Remarks 8. ObR Returned Under Details:

date of ObR name of claimants or office description/purpose of claims/payments total amount transaction type notes, comments just for monitoring

Place the cursor to the box or field to be filled up then Click Edit Data button (right). 9. P/P/A 10. SARO/ABM 11. Account Code 12. Allotment Received 13. Realignment 14. Transfer From/To 15. Obligations Incurred 16. Responsibility Center 17. MFO 18. Ledger specific source line item budget in the GAA specific allotment (SARO, ABM, Sub-ARO) DBM-OBLIGATIONAL AUTHORITY (if still no approved GAA) expense account (COA NGAS Chart of Accounts) if posting allotment releases (amount) realignment within PPA, to augment other expense object (amount) Sub-ARO received - positive entry ex. 100,000.00 Sub-ARO issued to - negative entry ex. (100,000.00) ObR claims/payments per object of expenditures (amount) specific office responsible for funds utilization Major Final Output of each program/activity for capturing expenses not available in the Chart of Accounts and others

BUTTONS FUNCTIONALITY: First Record Next Record Previous Record Latest Record Add Record Refresh Data Filter Specific PPA Allotment Releases Find Record Earmarking Export RAO to Excel File Export SARO Utilization Almost done! go to first record go to next record back last record add new record get specific PPA and data will be exported to Excel-Based format exported data is important for analysis of transactions go to program/project/activity and allotment releases module place the cursor to box or field where you intent to find specific record go to earmarking module export all transactions into Excel-Based format exported data is important (you can do manipulation filtering/sorting of records) export all SARO/ABM/Sub-ARO utilization into Excel-Based format exported data is helpful (analysis will be easier)

Reporting There are various reports which can be generated from this system. With this, the requirements needed by the oversight agencies i.e. DBM and COA are being considered. Choices of reports are given in this system to address various formats in the different levels of operating units. You can play around with the output data. Its up to you if you want to re-encode reports to your Excel format. The essence of this Budget Monitoring System is being able to submit and report usable data details ON TIME from secondary schools with financial staff up to the division, region and central levels for consolidation.

Budget Monitoring System Microsoft Access

The following reports available in the system: 1. Statement of Allotments, Obligations and Balances (SAOB) Current and Continuing a. Cumulative Format (As of ____________) b. DBM Format Customized by DepED Budget Division Additional columns added: a. Adjustments - Transfer To/Transfer From (for Sub-AROs received from and issued to) - Realignment (to effect augmentation from one expense code to another) b. Allotment Received As Adjusted BAR No. 4 Current and Continuing a. Statement of Allotments, Obligations and Balances - by Allotment Class (PS, MOOE, CO, FE) - by Object of Expenditures BAR No. 2 Current and Continuing a. Quarterly Financial Report of Operation - by Allotment Class (PS, MOOE, CO, FE) 2. Quarterly Financial Reports of Operations (QRFOs) Current and Continuing (Cumulative) a. First Quarter b. Second Quarter c. Third Quarter d. Fourth Quarter 3. Detailed Breakdown of Expenditures Current and Continuing (Cumulative) 3. Registries of Allotments and Obligations (RAOs) Current and Continuing a. RAOPS b. RAOMO c. RAOCO d. RAOFE 4. List of SAROs - Current and Continuing SAMPLE REPORTS IMAGES:

Budget Monitoring System Microsoft Access

Budget Monitoring System Microsoft Access

Budget Monitoring System Microsoft Access

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Earmarking Module The primary purpose of this module is to record various requests from different offices and monitor status of utilizations and balances.

Budget Monitoring System Microsoft Access

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