From the Website of GPH - Government of the Philippines
Annual Report on Allotments,
Obligations, and Disbursements
of National Government Agencies
(By Department/Office/Province/City)
for Fiscal Year 2012
Obligations, and Disbursements
of National Government Agencies
(By Department/Office/Province/City)
for Fiscal Year 2012
|
||||||||||||||||||||||||||||||||||||||||||
7.44 MB
INTRODUCTION
A. Legal Bases and Purpose of the Report
The Annual Report on Allotments, Obligations Incurred and Disbursements of National Government Agencies (NGAs) is prepared pursuant to Special Provision No. 3 for COA of Republic Act (RA) No. 10155 (The General Appropriations Act for Fiscal Year 2012), which provides that:
"The COA shall submit, either in printed form or by way of electronic document to the Congress and the President of the Philippines within one hundred twenty (120) days after the end of every fiscal year annual COA reports containing cumulative allotments, obligations incurred/liquidated, total disbursements, and the results of expended appropriations, including recommended measures necessary to improve the effectiveness and efficiency, for each agency and instrumentality of the National Government, by province and highly urbanized city, as well as GOCCs and non-government entities subject to its audit. The COA shall likewise post said reports on its official website within the same period. The Chairman of the COA shall be responsible for ensuring compliance with these requirements."This is also in compliance with Section 1 and 2 of RA No. 7226 dated March 12, 1992 (An Act requiring the Commission On Audit to submit to Congress Annual Reports of Amounts Obligated, Warrants Issued and Expenditures made in each Municipality, Province and City by National Government Agencies, and Instrumentalities, including Government-Owned Corporations, and for other purposes), which provides that:
"SECTION 1. In addition to the financial reports required by existing law to be submitted to Congress, the Commission on Audit shall submit an annual report of the amounts obligated, treasury and funding warrants issued, and expenditures made every quarter during the fiscal year for each municipality, province, and city by all agencies and instrumentalities of the National Government, including government-owned corporations. The annual report shall also contain the same data for each agency and instrumentality of the National Government, including government-owned corporations, by province and highly urbanized city.This year’s Report was based on the quarterly financial reports submitted by NGAs in compliance with Section 92 of the General Provisions of RA No. 10155, thus:
"SECTION 2. The annual financial reports herein required shall be submitted to Congress within one hundred twenty (120) days after the end of every fiscal year."
"Within thirty (30) days after the end of each quarter, each department, bureau, office or agency shall submit a consolidated quarterly financial and narrative accomplishment reports to the House Committee on Appropriations and Senate Committee on Finance, copy furnished the DBM, COA, and the appropriate Committee Chairperson of the House of Representatives and the Senate. The consolidated financial report shall show the cumulative allotments, obligations incurred/liquidated, total disbursements, unliquidated obligations, unobligated and unexpended balances, and the results of expended appropriations.Basically, this Report provides financial information on how government funds were distributed and expended by agencies nationwide and guides decision-makers in the equitable distribution of the national budget.
The consolidated 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.
Likewise, the DBM shall submit to the House Committee on Appropriations and the Senate Committee on Finance a quarterly report on releases made from the lump-sum Special Purpose Funds, Supplemental Appropriations, Continuing Appropriations and Automatic Appropriations, and as applicable, the unreleased balances of such appropriations. The foregoing reports shall be submitted in the form of electronic document."
B. Percentage of Submission of Quarterly Reports
Out of the 25,282 quarterly reports expected for the year, 97.04 percent or 24,533 reports were actually received from the 36 departments/offices of the National Government and their attached agencies, Regional Offices and Operating Units, including State Universities and Colleges (SUCs) as of April 2, 2013. This is higher by 9.99 percent compared to the previous year. The percentages of submission for the past three years were as follows:
| Year | Target | Receipt | Percentage of Submission |
Increase (Decrease) |
| 2010 | 25,786 | 22,852 | 88.62 | |
| 2011 | 25,834 | 22,489 | 87.05 | (1.57) |
| 2012 | 25,282 | 24,533 | 97.04 | 9.99 |
During the three-year period 2010 to 2012, three agencies/offices, namely, Tawi-Tawi Regional Agricultural College, Cebu 3rd District Engineering Office and Zamboanga del Norte 2nd District Engineering Office (Annex A-1) failed to submit the required quarterly reports despite of various forms of follow-ups in violation of Sections 92, 96, 95 and 96 of RA Nos. 10155, 10147, 9970 and 9524, respectively. The complete list of agencies which did not submit quarterly reports for FY 2012 is likewise presented in Annex A-2 of this report.
Appropriate sanctions were recommended against those officials who failed to submit the required reports pursuant to Section 5 of COA Circular No. 92-374 dated March 5, 1992, as amended by COA Circular No. 96-006, which provides that:
Section 55, Chapter 10, Title I.B, Book V, Executive Order No. 292 states that:"Failure of the officials/employees concerned to comply with the requirements of this Circular shall subject them to penalty imposed under Section 55, Chapter 10, Title I.B, Book V, Executive Order No. 292, the Administrative Code of 1987 and Section 122 (2), Chapter 3, Title III, P.D. 1445, the State Audit Code of the Philippines."
Section 122 (2), Chapter 3, Title III, P.D. 1445, provides that:"Subject to rules and regulations as may be approved by the President, any unjustified failure by the public officer concerned to comply with any requirement imposed in Title I-B, Book V of this Code shall constitute neglect of duty and shall be a ground for administrative disciplinary action against said public officer who, upon being found guilty thereof after hearing, shall be meted out such penalty as is commensurate with the degree of his guilt in accordance with the Civil Service Law. Repeated unjustified failure to comply with the requirement imposed in Title I-B, Book V of this Code shall be conclusive proof that the public officer concerned is notoriously undesirable."
"Failure on the part of the officials concerned to submit the documents and reports mentioned herein shall automatically cause the suspension of payment of their salaries until they shall have complied with the requirements of the Commission."
|
||||||||||||||||||||||||||||||||||||||||||
COA Website
OTHER HUMAN RIGHTS PROMOTIONS WEBSITES
Human Rights Advocacy Promotions | Human RightsHome - Human rights Promotions Website
PROTECTION AND PROMOTION OF HUMAN RIGHTS
-----------------------------------------------------------------------------------------------
------------------------------------------------------------
-----------------------------
0 comments:
Post a Comment