Budget Accountability Reports

Shows the disbursements of the entity during the month, classified according to the type of disbursement authority. This report is submitted to the COA and DBM within 30 days after the end of each month.

Monthly Report of Disbursements

Shows the agency’s physical accomplishments in a given quarter vis-a-vis its physical targets.

Quarterly Physical Report of Operation

shows the agency’s authorized appropriations, allotments received, obligations incurred, disbursements made and the balances of unreleased appropriations, unobligated allotments and unpaid obligations.

Statement of Appropriations, Allotments, Obligations, Disbursements and Balances

Similar to C above but provides details of expenditures (salaries and wages, traveling expenses)

Summary of Appropriations, Allotments, Obligations, Disbursements and Object of Expenditures

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.

List of Allotments and Sub-Allotments

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.

Statement of Approved Budget, Utilizations, Disbursements and Balances

Similar to ‘f’ above but provides details of expenditures

Summary of Approved Budget, Utilizations, Disbursements and Balances of Object of Expenditures

Shows the actual revenues and other receipts remitted to the BTr and deposited in authorized government depository banks in a given quarter.

Quarterly Report of Revenue and Other Receipts

Shows the names of creditors, the amounts owed to them, and the number of days these obligations are outstanding. This report is submitted to the COA and DBM within 30 days after the end of the year.

Aging of Due and Demandable Obligations

shall be submitted on or before february 14 of the following year

A Consolidated Statement of Allotments, Obligations, and Balances per Summary of Appropriations