Source: http://www.coa.gov.ph/Reports/2005COAReport.asp
Timestamp: 2013-06-18 21:31:01
Document Index: 664609006

Matched Legal Cases: ['art 1', 'art 2', 'art 2', 'art 3', 'art 4', 'art 5']

Annual COA Report on Allotments, Obligations & Disbursements of Nat'l Govt. Agencies for CY 2005
Annual COA Report on Allotments,
(By Department/Province/City)
Download full text of the report:
Part 1 - [PDF, 1.04 MB]
Part 2 - [PDF, 3.41 MB]
You need an Acrobat Reader to view and print the report. To download
an Acrobat Reader for free, go to www.adobe.com.
To save the report on your computer, right-click on the link and select Save Target As.
The Commission on Audit (COA), pursuant to Republic Act (RA) No. 7226 dated March 12, 1992 and Section 4 of the Commission�s Special Provisions of RA No. 9336, the 2005 General Appropriations Act (GAA), prepares an Annual Report on Allotments, Obligations and Disbursements of the National Government Agencies (NGAs). This is to enhance transparency of government operations through the publication of the National Government�s cumulative allotments, obligations incurred, total disbursements, unobligated and unexpended balances of allotments distributed by province/city and the total amount spent by each department, bureau, office or agency for selected objects of expenditures under Maintenance and Other Operating Expenses (MOOE) and Capital Outlays (CO).
In Calendar Year 2005, COA consolidated 14,124 reports on the Quarterly Financial and Narrative Accomplishment Reports by NGAs in pursuance to Section 93 of the General Provisions of RA No. 9336. The law provides that within 30 days at the end of each quarter, each department, bureau, office or agency shall submit a quarterly financial and narrative accomplishment report to the House Committee on Appropriations and Senate Committee on Finance, copy furnished the Department of Budget and Management, the COA and the appropriate Committee Chairman of the House of Representatives showing the cumulative allotments, obligations incurred/liquidated, total disbursements, unliquidated obligations, unobligated and unexpended balances and the results of expended appropriations. The quarterly report shall also include detailed statements on the disbursements and utilization of appropriations for the purchase of motor vehicles and equipment, capital investment outlays, as well as appropriations earmarked and released for rentals, travels, petroleum, oil and lubricants, water, illumination and power services, telephone and other communication services.
The Report consists of two parts. Part I contains report on the allotments, obligations and disbursements (Current year (CY) obligations) of all NGAs presented as follows:
Statement A -
Allotments, Obligations and Disbursements (CY Obligations) � by Department, by Quarter
Statement B -
Allotments, Obligations and Disbursements (CY Obligations) � by Region, by Allotment Class
Statement C -
Allotments, Obligations and Disbursements (CY Obligations) � by Department, by Region, by Allotment Class
Part II of the report contains the details (by agency, province/city) of obligations, disbursements (CY obligations) and unpaid obligations of selected objects of expenditures under MOOE and CO, as follows:
Traveling Expenses � Local
Traveling Expenses � Foreign
Telephone Expenses � Landline
Telephone Expenses � Mobile
Cable, Satellite, Telegraph and Radio Expenses
Gasoline, Oil and Lubricant Expenses
Subsidy to GOCCs
Subsidy to NGOs/POs
Confidential, Intelligence, Extraordinary and Miscellaneous Expenses
Confidential Expenses
Intelligence Expenses
Of the total 27,232 expected reports, only 51.9% or 14,124 reports were actually received. The list of agencies which failed to submit the quarterly reports is attached as Annex A of this report.
For Calendar Year 2005, the total allotments released as reported by various departments/offices of the National Government amounted to
356.8 billion, comprising of Personal Services (PS) �
209.4 billion; Maintenance and Other Operating Expenses (MOOE) �
97.2 billion; Capital Outlays �
50.1 billion; and Financial Expenses �
62.9 million.
The financial information reflected in this report were gathered from 14,124 Quarterly Statements of Allotments, Obligations and Balances (SAOB) for Calendar Year 2005 submitted to COA as of April 18, 2006.
The total releases of allotments in graphical presentation is shown in Chart I.
Allotments for PS during the year accounted for 58.7 percent, MOOE shared 27.3 percent, while Capital Outlays got 14 percent of the total as shown in Table 1.
Among the departments/offices, the Department of the Interior and Local Government got the lion share of
97 billion or 31 percent, utilized mainly for the operating requirements to forestall peace and order throughout the country.
Table 2 shows the top ten departments/offices which reported huge releases of allotments.
The total obligations incurred reached
308.7 billion, comprising mainly of PS �
196.6 billion; MOOE �
91.1 billion; Capital Outlays �
21 billion and Financial Expenses �
278 thousand. The distribution of obligations by expense class and by quarter is shown in Chart 2 and Chart 3, respectively.
Topping the list of departments/offices which reported substantial amount of obligations as shown in Table 3 is the Department of the Interior and Local Government which incurred
93.5 billion primarily for the maintenance of peace and order nationwide.
The reported total disbursements culled from the 6,316 Quarterly Reports on Disbursements totaled 219.8 billion. Excluded from the amount are disbursements for debt servicing of public debt made by the Bureau of the Treasury without the covering releases of allotments and obligations incurred.
Classification-wise, the details of disbursements are as follows: Personal Services �
156.4 billion; MOOE � 57.1 billion; Capital Outlays �
6.3 billion; and Financial Expenses � 260 thousand. The percentage of distribution of disbursements by allotment class and the breakdown of disbursements by quarter are shown in Chart 4 and Chart 5, respectively
Of the total disbursements, 41.4 percent or
90.9 billion was reported by the DILG spent mainly for the maintenance of peace and order in the country while the DBM reported 29 billion or 13.2 percent released as internal revenue allotments to Local Government Units.
The top ten departments/offices with substantial amount of disbursements is presented in Table 4.
Among the 16 regions nationwide, the biggest amount of allotments, obligations and disbursements was registered in the National Capital Region amounting to
209.4 billion,
171 billion and
128.6 billion, respectively. This is because majority of the central offices of the big departments/offices/bureaus are situated in the National Capital Region. It was followed next by Region IV with allotments of
32.5 billion, obligations of
20.2 billion and disbursements of
The distribution of allotments, obligations and disbursements by region is shown in Table 5.