Bgy-Appropriations-Commitments-Revised-4-10-07

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1 GOVERNMENT ACCOUNTANCY AND FINANCIAL MANAGEMENT INFORMATION SYSTEM

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2 APPROPRIATIONS COMMITMENTS AND Systems and Procedures Manual on the Management of Barangay Funds and Property

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3 Learning Objective To understand the policies on operating, recording and reporting governing appropriations and commitments

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4 Budget Accounting Process Legal Provision Definition of Terms Appropriations and Commitments Policies Operating, Recording and Reporting Policies OUTLINE

The Budget Accounting Process : 

5 The Budget Accounting Process Approved Budget (GAO) DV/ Payroll/ PR /PO/ Contract SACB City/Municipal Budget Office CSACB RAC

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6 “No money shall be paid out of the treasury except in pursuance of an appropriation made by law.” Sec. 29, (1) of the Constitution provides:

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7 Appropriations Appropriations – are amounts in the annual or supplemental budget that are authorized by the Sanggunian or legislative body to be obligated or spent for the undertaking of a particular function, program, activity or project, for which services have been rendered or goods delivered. Definition of Terms

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8 Commitments Commitments – are amounts earmarked by the barangay, arising from an act of a duly authorized official which binds the barangay to the immediate or eventual payment of a sum of money. Note: “Commitments” shall be used synonymously as “Obligations” Definition of Terms

Policies : 

9 Policies Laws, rules and regulations of the government provide that all disbursements of public funds, except those received for specific purposes, shall be covered by an approved General Appropriations Ordinance (GAO) authorizing appropriation for the annual budget, the expenditure items of which shall be in accordance with Philippine Government Chart of Accounts under NGAS.

Policies : 

10 Policies Unless authorized and covered by subsequent SB Resolution approving the appropriation, commitments shall not exceed the approved appropriations.

Policies on Appropriations : 

11 Policies on Appropriations The Kagawad, designated as Chairman, Committee on Appropriations (CCA) shall be responsible in monitoring the approved appropriations and the charges against the following funds: General Fund 20% Development Fund Calamity Fund Sangguniang Kabataan Fund Gender and Development Fund

Policies on Appropriations : 

12 Policies on Appropriations The CCA shall monitor the use of appropriated funds thru the Registry of Appropriations and Commitments (RAC) which shall be maintained by Fund, by class (PS, MOOE, FE and CO) with breakdown as to account classification.

Policies on Appropriations : 

13 Policies on Appropriations The BRK shall prepare the RAC The CCA may examine/check anytime, the balance of appropriations and the recording in the registries.

Policies on Commitments : 

14 Policies on Commitments 1. Charges (deductions) against the appropriated funds shall be based on commitments made by the Barangay as shown in the Disbursement Vouchers/Payrolls for Personal Services, Contracts or Purchase Orders and Purchase Requests ;

Policies on Commitments : 

15 Policies on Commitments 2. In addition to the certification in the Disbursement Vouchers Payrolls, the existence of available appropriations as reflected in the SB Resolution shall also be shown on the face of the Contracts and Purchase Orders (POs);

Policies on Commitments : 

16 Policies on Commitments The certification of the CCA on the “existence of available appropriations” means the availability of appropriations to cover the commitment.

Policies on Commitments : 

17 Policies on Commitments 3. For all procurement including infrastructure projects, the CCA shall certify the availability of funds by stamping “Funds (Appropriations) Available” on the face of the Purchase Request (PR) and affix his signature indicating the estimated required amount on the available appropriation on the PR based on the SB Resolution authorizing the construction/ procurement; and

Policies on Commitments : 

18 Policies on Commitments 4. Expenses for Personal Services (PS), Maintenance and Other Operating Expenses (MOOE) and Financial Expenses (FE) shall be charged against respective appropriation; and

Policies on Commitments : 

19 Policies on Commitments Investments, purchase of PPE and construction of Public Infrastructures (PI) and Reforestation Projects (RP) shall be charged against appropriations for Capital Outlay (CO).

Major Classes of Expenditures : 

20 Major Classes of Expenditures - Personal Services (PS) - Maintenance and Other Operating Expenses (MOOE) - Capital Outlay (CO) - Financial Expenses (FE)

Commitments/Charges against Appropriated Funds : 

21 Commitments/Charges against Appropriated Funds Commitments/Charges against the appropriations for the four major classes of expenditures shall include but are not limited to the following: Personal Services Salaries and Wages – Regular Salaries and Wages – Contractual Honoraria Cash Gift

Commitments/Charges against Appropriated Funds : 

22 Commitments/Charges against Appropriated Funds Maintenance and Other Operating Expenses Traveling Expenses – Local Training Expenses Supplies and Materials Expenses Utility Expenses Communication Expenses

Commitments/Charges against Appropriated Funds : 

23 Commitments/Charges against Appropriated Funds Maintenance and Other Operating Expenses Membership Dues and Contributions to Organizations Rent Expenses Repairs and Maintenance of PPE Repairs and Maintenance of PIs and RPs Taxes, Insurance Premiums and Other Fees

Commitments/Charges against Appropriated Funds : 

24 Capital Outlay Investments in Treasury Bills Purchase/Construction of the following PPE: Commitments/Charges against Appropriated Funds Land Land Improvements Buildings Leasehold Improvements

Commitments/Charges against Appropriated Funds : 

25 Capital Outlay Commitments/Charges against Appropriated Funds Office Equipment Furniture and Fixtures Books Motor Vehicles Other Equipment Public Infrastructures Reforestation Projects

Commitments/Charges against Appropriated Funds : 

26 Commitments/Charges against Appropriated Funds Financial Expenses Bank Charges (cost of checkbooks) Interest Expenses Other Financial Charges

Policies on Monitoring of Appropriations : 

27 Policies on Monitoring of Appropriations Basic principle in government finance - No funds shall be spent without the necessary appropriations Monitoring of the approved approp-riations of barangays and the commitments/ charges against such appropriations to prevent the incurrence of commitments/charges with insufficient or without appropriations

Policies on Recording the GAO and Commitments : 

28 Policies on Recording the GAO and Commitments The following registries shall be maintained by the CCA/BRK for the five funds of the barangay by class and by object of expenditures: Registry of Appropriations and Commitments – General Fund Registry of Appropriations and Commitments – Calamity Fund

Policies on Recording the GAO and Commitments : 

29 Policies on Recording the GAO and Commitments Registry of Appropriations and Commitments – 20% Development Fund Registry of Appropriations and Commitments- Sangguniang Kabataan Fund

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30 Registry of Appropriations and Commitments – Gender and Development Fund Policies on Recording the GAO and Commitments 2. Postings in the appropriations columns of the Registry of Appropriations and Commitments (RAC) shall be based on the GAO of the barangay;

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31 Policies on Recording the GAO and Commitments 3. Postings of commitments in the RAC shall be based on the amount of commitments/charges as certified in the Disbursement Voucher (DV), Payroll, Contract/Purchase Order (PO);

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32 Policies on Recording the GAO and Commitments 4. Commitments/Charges for Personal Services (PS), Maintenance and Other Operating Expenses (MOOE), Financial Expenses (FE) and Capital Outlay (CO) shall be recorded in their respective RAC for the General Fund (GF);

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33 Policies on Recording the GAO and Commitments 5. Commitments/Charges against the Calamity Fund (CF), 20% Development Fund (DF), Sangguniang Kabataan Fund (SKF) and Gender and Development Fund (GDF) shall be recorded in their respective RAC with a detailed breakdown of expenditures;

Policies on Recording the GAO and Commitments : 

34 Policies on Recording the GAO and Commitments 6. The balance of appropriations for PS, MOOE, FE and CF shall be reverted/closed at the end of the year and shall not be made available for commitments/charges after the calendar year unless otherwise authorized to be retained as continuing appropriations;

Policies on Recording and the GAO and Commitments : 

35 Policies on Recording and the GAO and Commitments 7. Balance of appropriations for CO, 20% Development Fund and SK Fund, however, shall be valid until fully spent or until the project is completed. The balance, if any, shall be forwarded to the RAC of the following year.

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36 SIMAMLA 811-0936 VIRAC CATANDUANES

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37 SIMAMLA 811-0936 VIRAC CATANDUANES

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38 SIMAMLA 811-0936 VIRAC CATANDUANES

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39 SIMAMLA 811-0936 VIRAC CATANDUANES

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40 SIMAMLA 811-0936 VIRAC CATANDUANES

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41 SIMAMLA 811-0936 VIRAC CATANDUANES

Policies on Reporting the GAO and Commitments : 

42 Policies on Reporting the GAO and Commitments The Status of Appropriations, Commitments and Balances (SACB) shall be prepared to check on the utilization of the appropriated funds of the barangays. To comply with the requirement and to facilitate the work of the City/Municipal Budget Officer, the basic policies in reporting the General Appropriation Ordinance (GAO) and the commitments are as follows:

Policies on Reporting the GAO and Commitments : 

43 Policies on Reporting the GAO and Commitments 1. The BRK shall close and certify the correctness of entries in the RACs at year end

Policies on Reporting the GAO and Commitments : 

44 Policies on Reporting the GAO and Commitments 2. The BRK shall prepare the Status of Appropriations, Commitments and Balances (SACB) for Current Legislative Appropriations and Continuing Appropriations for the barangay based on the RACs for the five funds.

Policies on Reporting the GAO and Commitments : 

45 Policies on Reporting the GAO and Commitments 3. The SACB shall be submitted annually to the City/Municipal Budget Officer on the 5th day of January of the ensuing year for review and consolidation with all the SACB of the different barangays in the city/municipality.

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46 SIMAMLA 811-0936 VIRAC CATANDUANES As of December 31, 2007

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47

The Budget Accounting Process : 

48 The Budget Accounting Process Approved Budget (GAO) DV/ Payroll/ PR /PO/ Contract SACB City/Municipal Budget Office CSACB RAC

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49 GOD BLESS