BUDGET

ACCOUNTABILITY
GROUP 1
 BUDGET ACCOUNTABILITY
Significant phase of the budget cycle Occurs concurrently with the
– monitors effectiveness and budget execution
efficiency

May be evaluated and examined

Used for implementing through:
reforms and establishing • Budget accountability reports
new policies • Performance Review
• Audit (COA)
 BUDGET
ACCOUNTABILITY
REPORTS
A. MONTHLY REPORT
OF DISBURSEMENTS
Shows the disbursements of
the entity during the month,
classified according to the
disbursement authority.
December 2020
report of disbursements
DBM
B. QUARTERLY PHYSICAL
REPORT OF OPERATION

Shows the agency’s physical

accomplishments in a given
quarter vis-à-vis its physical
targets.
C. STATEMENT OF APPROPRIATIONS,
ALLOTMENTS, OBLIGATIONS,
DISBURSEMENTS, AND BALANCES
Show’s the agency’s appropriation,
allotments received, obligations
incurred, disbursements made, and
the balances of unreleased
appropriations, unobligated
allotments, and unpaid obligations
C. SUMMARY OF
APPROPRIATIONS,
ALLOTMENTS, OBLIGATIONS,
DISBURSEMENTS, AND
BALANCES by OBJECT OF
EXPENDITURES
What will happen if the
government agency fails to pass
the financial or physical report in
time?
NO REPORT, NO
RELEASE

Starting 2012, DBM will be

withholding certain fund
releases to agencies if they
fail to submit their Budget
Accountability Report.
What is the only Budget
Accountability Report that should
be pass every month?

A. Statement Of Appropriations,
Allotments, Obligations,
Disbursements, And Balances
B. Report of Disbursements
C. Physical Report Of Operation
What is the only Budget
Accountability Report that should
be pass every month?

B. Report of Disbursements

Report of Disbursements should be

pass monthly within 30 days while
all other BARs are prepared on
quarterly basis.
Erika Shane
F. Diwa

BSA 3C
E.) LIST OF ALLOTMENTS AND
SUB-ALLOTMENTS

- Shows the allotments received by

the agency from the DBM and the
sub-allotments issued by the
agency’s Central Office or
Regional Office to lower operating
units.
Example:
F.) STATEMENT OF APPROVED
BUDGET, UTILIZATIONS,
DISBURSEMENTS AND BALANCES

- This report is prepared by

the agencies that have
authority to use their
revenue. It shows the
budgeted revenue, the
utilizations and
disbursements thereof, and
the unutilized amount.
Example:
G.) SUMMARY OF APPROVED
BUDGET, UTILIZATIONS,
DISBURSEMENTS AND
BALANCES BY OBJECT OF
EXPENDITURES

- Similar to ‘f’ above but provides

details of expenditures.
Example:
H.) QUARTERLY REPORT OF
REVENUE AND OTHER RECEIPTS

- Shows the actual revenues and

other receipts remitted to the
BTr and deposited in authorized
government depository banks
banks in a given quarter.
Example:
Compilation of the examples above

https://pcup.gov.ph/images/pdf/List_Allotments
1 _Sub-Allotments_Mar_Jun_Sept_Dec2014-FA
R1B.pdf

http://csc.gov.ph/iTransparency/file_upload/C
2 SC%20NCR/2015/5538A7364734A.pdf

http://www.csc.gov.ph/iTransparency/fil
3 e_upload/CSC%20NCR/2015/5538A7
67919AC.pdf

https://mgb.gov.ph/attachments/article/100/FAR
4 5_4th%20qtr_2019.pdf
 Prepared by:
DIWA, Erika Shane F.
&
TUAZON, Lj Diane C.
It denotes the responsibility to
others that one or more persons
have for their actions and
behavior.

A. Preparation
B. Accountability
C. Authorization
D. Execution
It denotes the responsibility to
others that one or more persons
have for their actions and
behavior.

A. Preparation
B. Accountability
C. Authorization
D. Execution

Answer: Accountability
What are the government offices
primarily
charged with accounting responsibility?
What are the government offices
primarily
charged with accounting responsibility?

Answer: The offices charged with

the accounting responsibility are
the Commission onAudit (COA),
the Department of Budget and
Management (DBM), the Bureau
of Treasury (BTr), and the
government Agencies.
This report is prepared by agencies that
have authority to use their revenue. It
shows the budgeted revenue, the
utilizations and disbursements thereof,
and the unutilized amount.
This report is prepared by agencies that
have authority to use their revenue. It
shows the budgeted revenue, the
utilizations and disbursements thereof,
and the unutilized amount.

Answer: Statement of
Approved Budget,
Utilizations Disbursements
and Balances
SUBMISSION SCHEDULE OF ACCOUNTABILITY REPORTS
1. Within 30 days after the end of each quarter:
a. Quarterly Physical Report of Operation
b. Statement of Appropriations, Allotments, Obligations, Disbursements and Balances
c. Summary of Appropriations, Allotments, Obligations, Disbursements and Balances by Object
of Expenditures
d. List of Allotments and Sub-Allotments
e. Statement of Approved Budget, Utilizations, Disbursements and Balances
f. Summary of Approved Budget, Utilizations, Disbursements and Balances by Object of
Expenditures
g. Quarterly Report of Revenue and Other Receipts
2. Within 30 days after the end of each quarter
a. Monthly Report of Disbursements
3. Within 30 days after the end of the year
a. Aging of Due and Demandable Obligations
4. On or before February 14 of the following year
a. Consolidation of Statement of Allotments, Obligations and Balances per Summary of
Appropriation
 Shows the names of
I. AGING OF
creditors, the amounts owed
DUE AND
to them, and the number of
DEMANDABLE
OBLIGATIONS days these obligations are
outstanding.
 PERFORMANCE AUDIT
REVIEWS
The DBM and COA perform periodic The COA audits the
reviews of the agencies’ performance agencies.
and budget accountability and report to
the president.
This report shows the names of
creditors, the amounts owed to them,
and the number of days these
obligations are outstanding.

a. Aging of Due and Demandable Obligations

b. Quarterly Physical Report of Operation
c. Summary of Approved Budget, Utilizations, Disbursements and
Balances by Object of Expenditures
d. List of Allotments and Sub-Allotments
This report shows the names of
creditors, the amounts owed to them,
and the number of days these
obligations are outstanding.

a. Aging of Due and Demandable Obligations

If the accountability reports weren’t
submitted on their corresponding
schedules, the DBM would penalize
the agencies by:
If the accountability reports weren’t
submitted on their corresponding
schedules, the DBM would penalize
the agencies by:

ANSWER: Withholding
certain fund releases to them